Hertz report
PORT OF SEATTLE HERTZ CORPORATION INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES RELATING TO I-IERTZ CORPORATION AGREEMENT FOR THE TWO TWELVE MONTH PERIODS ENDED OCTOBER 31, 2008 AND 2007 INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES July 29, 2009 To: Applicable Management of Port of Seattle We have performed procedures requested by you with respect to the calculation and payment of concessionable revenue, and audit requirements included in the Rental Car Lease and Concession Agreement (the Agreement) dated "November lSt 2004 between the Port of Seattle (POS) and Hertz Corporation (Hertz) for the two twelve month periods ended October 3151 2008 and 2007. This report is solely for your information and is not to be used for any other purpose. It is intended to assist the Port of Seattle (P08) in evaluating compliance with the rental lease requirements, This agreedupon procedures engagement was performed in accordance with attestation standards established by the American Institute of Certied Public Accountants. The sufficiency of these procedures is solely the responsibility of the specied users of the report. Consequently, we make no representation regarding the sufciency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. Following is a listing of the procedures that we performed with respect to the above noted lease period and the results and conclusions we formed as a result of such procedures. General Description of Procedures Performed The majority of our eldwork was performed with the assistance of Hertz's accounting personnel in Oklahoma City, Oklahoma. Hertz uses a "counter automated system" (ASAP), which is generated at the point of entry into a rental agreement (RA) by a customer. The customer's information is entered into the system eld for documentation. Then, the customer's information is downloaded to the CARRENT System, which tracks rental activity and reconciles RAs. Upon completion of this entry, ASAP assigns a sequential number to the RA and when the car is checked back in, the sale is closed and a nal payment is calculated by the system. Revenue is posted to the applicable month by type and based on the closing date. Hertz generates an Excel spreadsheet called the Rental Agreement Detail report (RAD), [See Exhibit A] February 2007. This spreadsheet lists all rental agreements in numeric sequence by month and revenue type. From the RAD Report, Hertz prepares the Rental Agreement Summary Report (RAS), [See Exhibit B] February 2007. This RAS report shows the monthly revenue breakout by category and totals to Concessionable Revenue used to calculate concessionable amounts due the POS. We obtained the entire RAD report for the test months February 2007, September 2007 March 2008, and October 2008. We also obtained the RAD report for the two twelve month periods ended October 31, 2008 and 2007 for the off site locations: Seatac Marriot and Pacic HWY/HLE. Finally, we obtained the Rental Agreement Summary (RAS) reports for the two twelve month periods ended October 31, 2008 and 2007. The following is a listing of procedures performed during this engagement. l . Rental Agreements We selected a sample of 80 total closed rental agreements from the months of February 2007, September 2007, March 2008, and October 2008 and obtained copies of each closed RA, In selecting these samples, we analyzed the revenue collected on each agreement and agreed it to the amount posted in the RAD report. We noted no exceptions. Agreed RAD report to RAS ~ The RAD report shows the monthly detail revenue totals by account, Local, Intercity, LIS, PAI, LDW, Fuel, Additional Driver, etc. For the two twelve month periods ended October 31, 2008 and 2007, we agreed totals in the RAD report to the revenue amounts in the RAS report for our test months of February 2007, September 2007, March 2008 and October 2008. We noted that certain revenue categories in the RAS report were excluded or deducted from concessionable revenue reported to the POS. The Agreement denes Gross Revenue as to what must be included and what is excluded from concessionable revenue. Based on that denition, we reviewed all revenue sources and deductions to determine whether Hertz was properly including or excluding all appropriate revenue. RAS reports revenue and deductions based on specic revenue accounts in the RAD report. Additionally, we analyzed revenue and deduction line item to make our determinations as to contract compliance. Following are descriptions of the findings resulting from this analysis, which we have included in our Schedule of Findings. 0 We noted that Local Rentals at the airport location were deducted from concessionable revenues during the twelve months ended October 31, 2007. These revenues should be concessionable per rental agreement contract denition of an "Airport Customer" at POS Lease Concession Agreement 1.5. As such, for the twelve months ended October 31, 200 7, Local Rental deduction totaled $609, 3 63, which has been included in the Schedule ofFindings. 0 We noted that revenue from off airport locations Pacific HWY/H1415 and Seatac Marriot were omitted from concessionable revenue for the twelve months ended October 31, 2007. These locations are within 3 miles from the airport; per the Lease agreement Airport Customers at these locations are concessionable. The Pacific HWY/H1115 location had Airport Customer revenues of $242, 087 and the Seatac Marriot location hadAirport Customer revenues of$75,533for the twelve month period ended October 31, 200 7, which has been included in the Schedule ofFindings. For the twelve months ended October 31, 2008, total revenues for both off airport locations discussed above were reported to the POS. These revenues which totaled $746,268, included both Airport Customers and NonAirport Customers, have been shown in the Schedule of Findings as being reported to the POS. Based on the lease agreement, revenues from Non-Airport Customers at offairport locations is not concessionable. As such, we have shown revenuesfrom Non-Airport Customers at Paczjic HWY/HLE location of ($414, 761) and the t eatac Marriot location of ($4, 61 0) as deductionsfrom concessionable revenues reported,for the twelve months ended October 31, 2008 in the Schedule ofFindings. 0 We noted that revenue from off airport locations Pacic HWY/H.116 and Seatac Marriot were reported net of local rentals in the months of June, July, August and September of 2008, '[hese revenues totaled $58,157 and have been included in the Schedule of Findings as Under Reported Revenuesfor the twelve month period ended October 31, 2008. 0 We noted that Pacic HWY/HLE Non-local Rentals of$1, 995 and Seatac Marriot Non local Rentals of$3 71, for the twelve months ended October 31, 2008 and Pacific HWY Non-Local Rentals of $2, 433 for the twelve months ended October 31, 2007 were deducted from concessionable revenues on the RAD These totals represent rental agreements entered into by out of state customers, based on their address, whose zip codes were changed to a local zip code by Hertz personnel in order to eliminate the concession charge on the rental agreement, The Rental Lease Agreement which denes an "Airport Customer" is not based on zip code, but rather on arrival at the airport in the last 12 hours. As there is no way for us to verify when the customer arrived as it is not documented in the Hertz supporting documentation and the fact that Hertz personnel have changed the zip code in order to eliminate the concession charge, wefeel that these customers are concessionable; hence, we have included these revenues as part of concessionable revenue in our Schedule ofFindings. 0 We noted that Local Rentals deductionfor Pacific HWY/HLE and Seatac Marriot location totaling $16,5 73for the twelve month period ended October 31, 2008 and $6, 431/2" the twelve month period ended October 31, 2007 were deducted from concessionable revenues, Based on review of supporting documentation, Hertz was charging some of its local rental customers' concession fee. 'lhus, we have included those rental agreement revenues as concessionable in the Schedule ofFindings. 0 We noted that a Business Rebate of $1,596 was deducted from revenue twice in the month of June 2007. We have included this as concessionable revenue in the Schedule of Findingsfor the twelve month period ended October 31, 200 7. 3 1 Testing for Contract Compliance Items Contract compliance items of the Agreement that we tested included Article 51 Concession Fees; 522 Annual Report; 5.2.5 Rental Car Concession Fee; and 7.2.1 Report Forms and Records Concession Fee and Recovery of Percentage Fee - We agreed the total monthly Concessionable Revenue for the Airport location for each month of the two twelvemonth periods ended October 31, 2008 and 2007 per the Port of Seattle Revenue Report to the monthly concession payments received by the Port of Seattle. We were able to verify that amounts paid were ten percent of total concessionable revenue per the fee worksheet for the months that concessionable revenues exceeded the monthly minimum guarantee. In the months that concession revenue did not exceed the monthly minimum guarantee amount, we noted that Hertz paid the minimum guarantee. 0 We noted that monthly statement letters for the offsite locations, Seatac Marriot and Pacic HWY/HLE, were reported to the POS for the twelve months ended October 31, 2008, but not for the twelve months ended October 31, 2007. Also, for the two off site locations." Seatac Marriot andPacic HWY we were unable to determine that Concessionable payments were paid The Port of Seattle will be responsible for reconciling the concession payments. Annual Report Based on the Agreement, "Concessionaire shall submit, for the approval of the Port, an "Annual Report" for each Agreement year during the Term of this Agreement. Such Annual Report shall be submitted no later than ninety (90) calendar days following the last day of each Agreement Year. Concessionaire shall bear the entire cost of preparing and providing such reports. The Annual Report shall be prepared by Concessionaire and signed by its chief financial ofcer, or their designee, attesting to the amounts shown. The Annual Report shall also be audited by an independent certied public accounting firm in accordance with generally accepted auditing standards ("GAAS"), with a copy of the independent certied public accounting firms audit report sent to the Port stating that in its professional opinion, based on the audit, the Concession Fees paid by the Concessionaire during the previous Agreement Year were properly calculated and paid in accordance with the terms and conditions of the Agreement. Based on the date per the audit reportfor the two twelvemonth periods ended October 31, 2008 and 200 7, the reports are dated within the 90 calendar days, as required by the agreement. However, we are unable to verify that the POS received the annual report within the 90 calendar days requiredper lease agreement. Customer Facility Charge - The Port requires Hertz to collect a Customer Facility Charge (CFC) of $4/day, which started in 2006 on all vehicle rental transactions originating at the Airport. This fee increased to SSS/day effective July 1St 2008. For the rental agreements selected in the Months of February 2007, September 2007, March 2008, and October 2008, we were able to verify that Hertz is charging customers appropriately on the rental agreements. We were also able to verify that total CFC's for the above selected months were paid to the POS, per its cash receipt report. Based on our testing, it appears that CFC 's are being collected andpaid to the Port as required in the Agreement. Conclusion Based upon our detailed testing, nothing came to our attention that rental agreement revenue per supporting rental agreements is not being captured by the system's summary reports used to report revenue. The discrepancies resulting from our testing and disclosed above, relate primarily to the types of revenue deducted and adjustments made in RAS by Hertz in reporting and paying concession rent. Included on the next page is a Schedule of Findings that quantify the revenue items we have added to total concessionable revenue including Local Rental deductions, Unreported revenuefrom Pacific HWY/HLE, Seatac Marriot, and adjustmentsfor Nonlocal Rentalsfor Pacific HWY and Seatac Marriot. These unreported revenues and revenue adjustments total $937,443 for the twelve month period ended October 31, 2007 and ($342,275) for the twelve month period ended October 31, 2008. We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on nancial balances of Hertz or compliance of the audited parties with contract requirements. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you, An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of ndings based on specific procedures performed on a subject matter. The specified parties and the practitioner agree upon the procedures to be performed by the practitioner that the specified parties believe are appropriate. In an engagement performed under this section, the practitioner does not perform an examination or a review, and does not provide an opinion or negative assurance. Instead, the practitioner's report on agreed-upon procedures is in the form of procedures and findings. 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"scum... 359; REE mazmiz 6.29% "EEG EXHIBIT B SAMPLE RAS (RENTAL AGREEMENT SUMMARY REPORT) "0000 00200 000000.0H 000000.90 00000000." 000000.00 000000.000 000000.04. 000000.30 000000.00 . 000000.00 000000.00 000000.00 000000.00 000000.00 000000.00 000000.00 000000.00 000000.00 000000.00 000000.00 000000.00 000000.0H , mszm>mm 03.00060 mv.mao.um .nm.mnm.m mm.mm<.m- 00.0.00..." mh.nmh.u mm.wm.n.0l Hm.mval 00.00 00.0 oo.N.nI 00.mm 00.00~.0 00.000.0 00.000 00.000100 00.000.0 00.000.000 "0.000.000 m~.mwN.N 000.0mmozou mm.mmh.mv.m 2: .00200 \00< 00.0 00.0 00.0 mm.NHml 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 2200000 00.0 00.0 00.0 00.0 0000 20000 000 000 00000 00.0 00.0 00.0 00.0 . 00.0 00.0 00.0 N0..mvm.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.000 00.0 000 00000 mamazmm om.vo0: 00.0mm4u . 00.0.0: Hm.mav.MN| v0..mN.n.wI 00.nmv0 00.0mm: 00.00.. 00.0 00.0 00.0 00.0 00.0 00.00- 00.0 00.00- 00.000: 00.00- 00.000.0- 00.0 00.000.0u 00\00\0000 - . ..NN.H_ZMU on 0000000 m020002 00000000 Hm.wvm.m 000.0220 32200.0. Hm.mval 00.00 00.0 00.N.0I 00.mm 00.000.0 00.000.0 00.000 00.000.0 00.000." a . 00 00.000060 00.mmw.0m . mm.mmm.0mm mv.dmn.00l 00:30.00 00.000.000 00.000.000 - 00\00\0000 "b.0mm.m0v.m 42050 0020000 0000 "magma 0mno000000000 . 0020000 000000 oo.mmc NNvl om.n| 00.0 00-0 00.0 00.0 hm.mm"..ml aw.mmdl 00.0 00.0 00.0 00.0 00.0 00-0 00.0 00.0 I 00.000- 00.0- ZOHBEOWKOU 00002000 00.000.0- 00.000.0- m002000000200 060000-0000000 . 0000 0002 m0zm>mm no.0 00.0 00.0 00.0 00.0 00.0 mN.m| md.m~00 00.0m 00.00 00.0 00.3"! 00.mm 00.000 00.00 00.0 00.0 00.0 00.0 00.0 00.0 NEE 02 04200 NEH. 0 muamm 0000000 0200000020 oo.mom.m.n om.mm0.0m Hv.0mm.m mN.Nmm.HMN 00.mmh.m 00.Nmo.h 00.0 00.0 00.0 00.0 00.0 00.0 , 00.000.0 00.0mm.0 00.000 00.000.0 0000 000202 00.00000 "0.000.000 00.000.000 00.000.~ 00 vh.hmm.mhv.m . 00.00 "0002000 mmwgu 00\00\0000 ME 34 mama: mpg UMHE 002 mZOHHOEOMm HEM; 0000 000 omaommNU 0000000000 UMHE u>m Um\H"200.0. mag HAUHE o>m QAHmu 020 0.0.0052 000 200\300 >00 "00mm "002 202 "20290 0002m> 2000000200 0000 020024 .mvamv oomowa .mmmv 00.10.0000 30.03 0.0mm.mmm 800m. 00mm.whm.vvm 0.00.02 0mmw.mvm.mm .mo 0000.0mm 3002 $002 000.09 000000 3000.. 30000 8.0.02 000000020000000 mm 02.00.th 0mmm.0amu 0000.00- 0000.0 0000.0 0003.qu 0000.0 200000 0000.000 .00000 0000.000 000000 0000.00 0000000 0000.000.0 200000 0000.000 200000 0.000.00 0000.000.0m 000000 0000 . 00 0000.3 0000.00 0000.3 3523034 55002 00.30.02 0.0.5043 0003:: 000004 00.03.0000 92002.0 055sz mmmuxm 0.20.5.5 PB 0.5095 00.0 00.0 00.0 00.0 3.03- 0.05024 00.0 00.0 00.0 00.0 0003.0 00.0.? 00.0 00.0 3.30:? $130.00: ummneuom 00230.03 3.000.000 0003.3 3.0me 00.03.0006 50024 3&3- 00.0 00.0 00.0 00.03.07 ummn 00.0 00.0 00.0 00.0 ......................................................................00.30: .504 00,000.03 3.50.000 00.0.2.3 00.034 3.000.30J 03.00 05 $0 3040 $0.0m $0.00 00.08- 00.0 00.0 mm.mml 0% 303 m3 00.320 " " " 00 50502 0.2mm 039 "may mmmBO mama "mag "wze mmmao 93 $3 mam ommm.mmm Emma 002400.00 552323 00:43.00 @3ng 003.304 332320 0000.03 3300. 000003.000 62 mi uoq co" 3.000.000- omo 00.0Hm 0.5 mmmeo 402m 00.00.0000 92:00 03: 3,000.03 m4909 00.0 _ 0m.wH >0.mm 00.0 vm.m>m.m 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 mb.mv 00.0 wm.mma mm.mmm 00.0 mam.mmmUZOU mDZm>mm Zq "Mbmm \Qnd 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 Azoqmmv mmmm mmmo DMD 0mm Adooa 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 mmo quHZNm 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 A0004 0N\N0\000m ou AmBOBmDm 0m.mH >0.mm 00.0 "m.mhw.m 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 mh.mw 00.0 wm.mm mw.mmm 00.0 MDZm>mm m0 I mH\N0\000N mDZm>wm own boom "mmuMQ I mDZm>mm 00.0 00.0 00.0 00.0 00.0 00.0 Emsbnd 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 NmDmmwh HmeAm mamZOHmmMUZOU mwmm mmbhszm UmHS mDZmbmm 00 00 0 0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 mm amZHm w moemm hm0mNHO OZHmmmuomm 0m.wH 00.mm 00.0 00.0 vm.mhw.m 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 mb.mq 00.0 vm.mmH mN.mmm 00.0 mmm 44Eme mD mmumH ">mBZDOU mmommmu mo\m0\000N NDZM>MN 0mm mm mmdmoms mwwwamoom mDZm>wm mmHD UmHE mZOHozomm BZMEEmeQA Emmm wmm UmHE U>m XUmm 0mMOMANU Nme wmu 9H0 mm uxo 0mm\Hmm mHA Em qwooa U\H mam Odd ammo mama mmmUDO> 04004 mkdm mAUHmw> U>m DAHmU HMw qum>z 94m EDU\EDJ dmommm >BH u um Amva0 Ammamv AmeNV "Hoam HMOHM Avoam AOHHm mom 20% "2H200 MOQZm> ZOHmmmuzoo Umma BZDOE 00mm.H 000m.m 0000.0 AOOHD 0vmm.00N 0000.0 0000.0 0000.0 AmOHmv 0000.0 AdeC 0000.0 AO0H00 0000.0 Amoam0 0000.0 Amoamv Aomam ANmHm 0000.0 0000.0 0000.0 0000.0 Awmam0 0000.0 PMmw 0mmm.0 Ammamv 0000.0 "ovamv 00mm.mH AHNFC 0mmm.mm "Hmbmv 000000.0H 000000.0H 000000.0H 000000.0H MBZNEEMDWQ BZDOS ov.mmw hw.mH 00.0 00.0 BZDOS EDZHZHE mmmuxm BZWZhdm UMU HZMEMm 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 00.0 ummakuom 0v.wmw bw.mH 00.0 00.0 wH.mmH.v 920024 00.0 00.0 00.0 00.0 00.0 ummm 00.0 00.0 00.0 00.0 900$ 0v.wa hm.md 00.0 00.0 ma.mm.v 0N mm 0 0 0 0 00.0 00.0 00.0 00.0 U>m 3mg qu umm\Hm H kg m "mZmB u DmD\DD UMHQ mmeO QMQDZDmZD QMQQZDQZD DMQDZDmZD md mZmB mZH "mzmh mZH mam mmmBO 0000.0 Ammbmv oovN.mm Ohwm.a 0000.0 0000.0 MHmuoB omHm.mHv .02 wZH 004 004 00.0 UhU Nm.mHv UhU mmmo .Hnnzuw A~SEOU UMHE MABOB 00.0 00.0 0H.m
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