Some corporate groups are able to consolidate the invoices of their subsidiaries, perhaps in multiple currencies, on a netting basis, and then provide each buyer a single invoice in a single currency, again radically reducing the need for working capital.

Provisions for international staff take into account estimated efficiency gains in the amount of $127,200 (on a net basis) attributable to the consolidation of vendor invoices processing functions and the resulting abolition of two Field Service posts in the Procurement Section.