AJF Transportation Consultants, Inc., et al. - Page 6

                                        - 6 -6                                        

               AJF's delivery employees, generally a driver and sometimes a           
          helper, maintained a "trip sheet" which was a diary of their                
          deliveries.  The trip sheet formed the basis of AJF's payroll and           
          billing to J.C. Penney.  The drivers would also maintain a                  
          delivery manifest which listed tasks the drivers were to perform            
          for the day.                                                                
               When AJF's employees delivered the furniture, they would               
          sometimes collect a COD (Cash on Delivery) from J.C. Penney's               
          customer.  Under the Contract, AJF was responsible for the                  
          collection of COD's and maintained a COD account which was an               
          account of cash collected from J.C. Penney's customers. The                 
          delivery manifest reflected all the COD's collected and the form            
          in which those COD's were paid, e.g., checks, cash, or money                
          orders.  The trip sheet or manifest contained the name or names             
          of employees on the particular delivery and listed expenses                 
          incurred by the driver.  As of the time of trial, AJF did not               
          retain the delivery manifests or the trip sheets for the years in           
          issue.                                                                      
               The drivers were authorized to and did use COD cash funds to           
          pay for any expenses such as towing charges or anything out of              
          the ordinary and would insert the invoice for the services in an            
          envelope.                                                                   








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