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<div class=Section1>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Just a quick note – if there is a “.gif
file” attached to the OAM Update email I just sent, please ignore it. I
am not sure how it got there!<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Thanks,<br>
Kathy<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><strong><b><font size=1 color="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>Kathryn Ross</span></font></b></strong><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=1 color="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>Statewide
Accounting & Reporting Manager</span></font></b></strong><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=1
color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'>Oregon</span></font></st1:PlaceName><font size=1
color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'> <st1:PlaceType w:st="on">State</st1:PlaceType></span></font></st1:place><font
size=1 color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:
Verdana;color:#353535'> Controller's Division</span></font><font color=navy><span
style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=1
color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'>155 Cottage Street NE</span></font></st1:address></st1:Street><font
size=1 color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:
Verdana;color:#353535'>, U-50</span></font><font color=navy><span
style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=1
color="#353535" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#353535'>Salem</span></font></st1:City><font size=1 color="#353535"
face=Verdana><span style='font-size:7.5pt;font-family:Verdana;color:#353535'>,
<st1:State w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>Phone: (503)
373-7277, ext 253</span></font><font color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color="#353535" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#353535'>Fax: (503)
378-3514</span></font><font color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color=navy face=Verdana><span style='font-size:
7.5pt;font-family:Verdana;color:navy'><a href="http://oregon.gov/DAS/SCD/SARS">http://oregon.gov/DAS/SCD/SARS</a></span></font><o:p></o:p></p>
</div>
<div>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span style='font-size:12.0pt'>
<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma;font-weight:bold'>From:</span></font></b><font size=2
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'>
cafr-contacts-news-bounces@listsmart.osl.state.or.us
[mailto:cafr-contacts-news-bounces@listsmart.osl.state.or.us] <b><span
style='font-weight:bold'>On Behalf Of </span></b>ROSS Kathryn * SCD SARS<br>
<b><span style='font-weight:bold'>Sent:</span></b> Thursday, August 05, 2010
10:58 AM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">cafr-contacts-news@listsmart.osl.state.or.us</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> [CAFR-Contacts-News] OAM
Update - Four Capital Asset Policies</span></font><o:p></o:p></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Hello CAFR Accountants,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>The following updated policies have been posted to the
Oregon Accounting Manual (OAM)<font color=navy><span style='color:navy'>. </span></font><o:p></o:p></span></font></p>
<p class=MsoNormal><b><font size=2 color=navy face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:navy;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l4 level1 lfo1'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>1.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 15.60.10 – Capital Assets (Classification and Capitalization)<font
color=navy><span style='color:navy'>
</span></font><o:p></o:p></span></font></b></p>
<p class=MsoNormal><b><font size=2 color=navy face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:navy;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in'><u><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Based on agency questions at the
Capital Asset Training, we made the following housekeeping revisions</span></font></u><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>:<b><font
color=navy><span style='color:navy;font-weight:bold'><o:p></o:p></span></font></b></span></font></p>
<p class=MsoNormal><b><font size=2 color=navy face=Arial><span
style='font-size:10.0pt;font-family:Arial;color:navy;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoBodyTextIndent2 style='margin-left:.5in;text-indent:-.25in;
mso-list:l1 level1 lfo2'><![if !supportLists]><font size=2 face=Symbol><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<font
size=1 face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]>Paragraph 119 – Reminds
agencies that upon purchase or completion of an addition or improvement to an
existing asset, the agency must reevaluate the estimates used in the
depreciation calculations (remaining useful life and salvage value) and adjust
them prospectively, if necessary.<o:p></o:p></p>
<p class=MsoBodyTextIndent2 style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt'><o:p> </o:p></span></font></p>
<p class=MsoBodyTextIndent2 style='margin-left:.5in;text-indent:-.25in;
mso-list:l1 level1 lfo2'><![if !supportLists]><font size=2 face=Symbol><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<font
size=1 face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]>Paragraph 125 – Clarifies
that donated capital assets refers to donations received from “external
parties.” The accounting for assets transferred
“between” agencies is discussed in paragraph 127.<o:p></o:p></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l4 level1 lfo1'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>2.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 15.60.20 – Depreciation and Amortization <o:p></o:p></span></font></b></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoBodyTextIndent style='margin-bottom:0in;margin-bottom:.0001pt'><u><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Based on
agency responses received during the comment period</span></font></u><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>: <o:p></o:p></span></font></p>
<p class=MsoBodyTextIndent style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoBodyTextIndent style='mso-margin-top-alt:0in;margin-right:0in;
margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;
mso-list:l2 level1 lfo3'><![if !supportLists]><font size=2 face=Symbol><span
style='font-size:11.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<font
size=1 face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>The definition of “modified
approach” was revised. In addition, paragraph 103 was revised to
state that agencies may not use the modified approach to account for
infrastructure assets unless preapproved by the State Controller’s
Division.</span></font><b><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial;font-weight:bold'><o:p></o:p></span></font></b></p>
<p class=MsoBodyTextIndent style='margin-bottom:0in;margin-bottom:.0001pt'><b><font
size=2 face=Arial><span style='font-size:11.0pt;font-family:Arial;font-weight:
bold'><o:p> </o:p></span></font></b></p>
<p class=MsoBodyTextIndent style='mso-margin-top-alt:0in;margin-right:0in;
margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;
mso-list:l2 level1 lfo3'><![if !supportLists]><font size=2 face=Symbol><span
style='font-size:11.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<font
size=1 face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Examples were added to clarify the
section on depreciating <b><span style='font-weight:bold'>Idle Assets</span></b>.
See paragraph 120.</span></font><b><font size=2 face=Arial><span
style='font-size:11.0pt;font-family:Arial;font-weight:bold'><o:p></o:p></span></font></b></p>
<p class=MsoBodyTextIndent style='margin-bottom:0in;margin-bottom:.0001pt'><b><font
size=2 face=Arial><span style='font-size:11.0pt;font-family:Arial;font-weight:
bold'><o:p> </o:p></span></font></b></p>
<p class=MsoBodyTextIndent style='margin-bottom:0in;margin-bottom:.0001pt'><u><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>Based on
agency questions at the Capital Asset Training</span></font></u><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>:<o:p></o:p></span></font></p>
<p class=MsoBodyTextIndent style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoBodyTextIndent style='mso-margin-top-alt:0in;margin-right:0in;
margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;
mso-list:l3 level1 lfo4'><![if !supportLists]><font size=2 face=Symbol><span
style='font-size:11.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<font
size=1 face="Times New Roman"><span style='font:7.0pt "Times New Roman"'>
</span></font></span></span></font><![endif]><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>A section was added on depreciating <b><span
style='font-weight:bold'>Building Components</span></b>. See paragraph
117.</span></font><b><font size=2 face=Arial><span style='font-size:11.0pt;
font-family:Arial;font-weight:bold'><o:p></o:p></span></font></b></p>
<p class=MsoBodyTextIndent style='margin:0in;margin-bottom:.0001pt'><b><font
size=2 face=Arial><span style='font-size:11.0pt;font-family:Arial;font-weight:
bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l4 level1 lfo1'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>3.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 15.60.25 – Capital Asset Impairments<o:p></o:p></span></font></b></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>We received no additional comments
from agencies, so no changes were made to the July draft sent out for comment. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal style='margin-left:.25in;text-indent:-.25in;mso-list:l4 level1 lfo1'><![if !supportLists]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'><span style='mso-list:Ignore'>4.<font size=1 face="Times New Roman"><span
style='font:7.0pt "Times New Roman"'> </span></font></span></span></font></b><![endif]><b><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial;font-weight:
bold'>OAM 15.60.40 – Intangible Assets<o:p></o:p></span></font></b></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal style='margin-left:.25in'><u><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>Based on agency questions at the
Capital Asset Training:<o:p></o:p></span></font></u></p>
<p class=MsoNormal style='margin-left:.25in'><u><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'><o:p><span style='text-decoration:
none'> </span></o:p></span></font></u></p>
<ul style='margin-top:0in' type=disc>
<li class=MsoNormal style='mso-list:l0 level1 lfo5'><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial'>A section was added on <b><span
style='font-weight:bold'>Software Licenses Purchased as a Bundle</span></b>.
See paragraph 132.<b><span style='font-weight:bold'><o:p></o:p></span></b></span></font></li>
</ul>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>We appreciate the thoughtful comments received from agencies
during the comment period for <b><span style='font-weight:bold'>OAM 15.60.20</span></b>
and <b><span style='font-weight:bold'>15.60.25</span></b><font color=navy><span
style='color:navy'>,</span></font> and the questions posed by the participants
at the <b><span style='font-weight:bold'>Capital Assets Training</span></b>
held in July. We have updated the capital asset policies for those questions
that were not already covered in the OAM. In addition, we have attached a <b><span
style='font-weight:bold'>Q&A document</span></b> from the training session.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'>OAM 15.60.20</span></font></b><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'> and <b><span
style='font-weight:bold'>15.60.25</span></b> (depreciation/amortization and
impairments) were posted effective August 1, 2010. <b><span style='font-weight:
bold'>OAM 15.60.10</span></b> and <b><span style='font-weight:bold'>15.60.40</span></b>
(classification/capitalization and intangible assets) were posted as of
September 1, 2010. Agencies may apply the updated policies to FYE 2010 but are
not required.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Here is the link to the OAM: <a
href="http://www.oregon.gov/DAS/SCD/SARS/oam_toc.shtml">http://www.oregon.gov/DAS/SCD/SARS/oam_toc.shtml</a><font
color=navy><span style='color:navy'><o:p></o:p></span></font></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>The final policy to be updated in the capital asset group of
policies is <b><span style='font-weight:bold'>OAM 15.60.30 – Capital
Leases</span></b>. We hope to have a draft ready before CAFR season
begins! If not, it will be one of the first policies we work on in 2011.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>At last, but not least, here is the name/author/publisher of
the capital asset resource we mentioned at the training:<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><b><u><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'>Accounting for Capital Assets (A Guide for
State and Local Governments)</span></font></u></b><b><font size=2 face=Arial><span
style='font-size:10.0pt;font-family:Arial;font-weight:bold'> by Stephen J.
Gauthier, published by GFOA<o:p></o:p></span></font></b></p>
<p class=MsoNormal><b><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial;font-weight:bold'><o:p> </o:p></span></font></b></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>OK, that’s it! <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Thank you,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Kathy<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=1 color="#333333" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#333333'>Kathryn Ross</span></font></b></strong><font
color="#333333"><span style='color:#333333'><o:p></o:p></span></font></p>
<p class=MsoNormal><strong><b><font size=1 color="#333333" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#333333'>Statewide
Accounting & Reporting Manager</span></font></b></strong><font
color="#333333"><span style='color:#333333'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=1
color="#333333" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#333333'>Oregon</span></font></st1:PlaceName><font size=1
color="#333333" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#333333'> <st1:PlaceType w:st="on">State</st1:PlaceType></span></font></st1:place><font
size=1 color="#333333" face=Verdana><span style='font-size:7.5pt;font-family:
Verdana;color:#333333'> Controller's Division</span></font><font color="#333333"><span
style='color:#333333'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=1
color="#333333" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#333333'>155 Cottage Street NE</span></font></st1:address></st1:Street><font
size=1 color="#333333" face=Verdana><span style='font-size:7.5pt;font-family:
Verdana;color:#333333'>, U-50</span></font><font color="#333333"><span
style='color:#333333'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=1
color="#333333" face=Verdana><span style='font-size:7.5pt;font-family:Verdana;
color:#333333'>Salem</span></font></st1:City><font size=1 color="#333333"
face=Verdana><span style='font-size:7.5pt;font-family:Verdana;color:#333333'>,
<st1:State w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><font
color="#333333"><span style='color:#333333'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color="#333333" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#333333'>Phone: (503)
373-7277, ext 253</span></font><font color="#333333"><span style='color:#333333'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color="#333333" face=Verdana><span
style='font-size:7.5pt;font-family:Verdana;color:#333333'>Fax: (503)
378-3514</span></font><font color="#333333"><span style='color:#333333'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><a href="http://oregon.gov/DAS/SCD/SARS"><font size=1 face=Verdana><span
style='font-size:7.5pt;font-family:Verdana'>http://oregon.gov/DAS/SCD/SARS</span></font></a><o:p></o:p></span></font></p>
<p class=MsoNormal align=center style='text-align:center'><font size=2
color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal align=center style='text-align:center'><font size=2
face="Arial Rounded MT Bold"><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold"'>How
are we doing?</span></font><o:p></o:p></p>
<p class=MsoNormal align=center style='text-align:center'><font size=2
face="Arial Rounded MT Bold"><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold"'>Please
complete our customer service survey.</span></font><o:p></o:p></p>
<p class=MsoNormal align=center style='text-align:center'><font size=3
color=navy face=Verdana><span style='font-size:12.0pt;font-family:Verdana;
color:navy'><a href="http://www.surveymonkey.com/s/SCD_Feedback"
title="http://www.surveymonkey.com/s/SCD_Feedback"></a></span></font><em><i><font
size=2 color=blue face=Arial title="http://www.surveymonkey.com/s/SCD_Feedback"><span
title="http://www.surveymonkey.com/s/SCD_Feedback"><span style='font-size:10.0pt;
font-family:Arial;color:blue'><a
href="http://www.surveymonkey.com/s/SCD_Feedback">http://www.surveymonkey.com/s/SCD_Feedback</a></span></span></font></i></em><o:p></o:p></p>
<p class=MsoNormal align=center style='text-align:center'><font size=2
face="Arial Rounded MT Bold"><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold"'>Your
opinion matters.</span></font><o:p></o:p></p>
<p class=MsoNormal align=center style='text-align:center'><font size=2
face="Arial Rounded MT Bold"><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold"'>Thank
You!<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
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