The 2003 Cumulative Supplement includes new information on using statements, filing, 1099s, sales and use tax, and defenses against check fraud. Also included are the results of a recent survey showing the numerous ways accounts payable associates at companies of all sizes are using the Internet. One of the most interesting features in this supplement are the case studies, featuring a myriad of companies taking advantage and utilizing the latest technology to improve their operations and develop a paperless accounts payable department.These are demanding times for workers everywhere and those in the accounts payable profession may be challenged more than some of their peers in other more established professions. The new tools and techniques discussed in this supplement will help them meet those challenges, or should we say, opportunities.