Avis report
PORT OF SEATTLE AVIS RENT A CAR SYSTEM, INC. INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES RELATING TO AVIS RENTAL CAR CONCESSION AGREED/TENT FOR THE TWO 'IIWELVE-MONTH PERIODS ENDED OCTOBER 31 2008 AND 2007 , INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES June 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 1, 2004 between the Port of Seattle (POS) and Avis Rent A Car Systems, Inc. (Avis) for the two twelvemonth periods ended October 31, 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 ,POS in evaluating Avis's compliance with the lease requirements. This agreed-upon procedures engagement was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufciency of these procedures is solely the responsibility of the specied users of the report. Consequently, we make no representation regarding the sufficiency 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 Avis's accounting personnel in Parsippany, New Jersey. Avis operates a rental system, known as the Wizard System, which feeds the Business Adjustments Report (BAR) after the rental is closed; as such there is no manual input into the BAR. The BAR represents all rental revenue earned in a month by each rental station, and is presented in two reports. The first report, the detailed BAR report, lists all closed rental agreements showing the break-down by each revenue category and is a very large report provided by Avis in Excel format. The second report, the Summary BAR report, is a three-to-four page summary of the detailed BAR [See Exhibit A]. Avis accountants use the BAR to prepare the monthly gross receipts letter and supporting detail is submitted to the P08 (P08 letter). Avis accountants also use the BAR to prepare the Schedule of Concessionable Revenue (SCR), which summarizes concessionable totals from the BAR [See Exhibit B ] The SCR is prepared at the end of the fiscal year to determine any over or underpayments to the POS. We obtained the entire BAR for the test months of February 2007, September 2007, March 2008, and October 2008. We also obtained the three-page summary of the BAR and the SCR for the two twelve month periods ended October 31, 2008 and 2007 . The following is a listing of procedures performed during this engagement. 1. Reporting Avis provided the requested BAR reports in a DOS-based format that inter-mixed alphanumeric characters with numeric sub-totals. Per Avis, the DOS export was the only available download from the RDS system to support the BAR reports. The DOS-based accuracy of the BAR totals, we selected, on a sample basis, Rental Agreements (RAs), and agreed individual revenue line items, and the RA totals to the detailed BAR. Based on our testing, the detailed BAR totals appear to accurately represent individual RAs, and thus will be used for the purpose of our procedures. However, we recommend that in the future, the POS require Avis to provide a detailed schedule in a non-DOS electronic format that can be recalculated. 2. Rental Agreements We selected a sample of 80 closed rental agreements from the months of February 2007, September 2007, March 2008, and October 2008. We also obtained copies for each closed RA selected. We reviewed the revenue reported on each rental agreement and veried agreement with amounts posted in the detailed BAR. While reviewing the RAs, we noted a fairly consistent numerical sequencing ofRA numbers, with certain blocks of numbers representing individual locations. However, we were not able to verify whether the missing RA numbers within the assigned Sea-Tao blocks were voids or other non revenue producing rental agreements. Based on discussions with Avis staand our procedures, nothing came to our attention that would indicate missing revenue producing rental agreements. 3. Schedule of Concessionable Revenue The BAR summary report, used to prepare the POS letter and the SCR, segregates revenue, and adjustments to revenue, by assignment of letter-codes. The letter-codes are used to identify concessionable revenue from non-concessionable revenue. Based on descriptions of each lettercode, and the denition of Gross Revenue per the Agreement, we identied certain concessionable lettercodes that were reported as non- concessionable on the SCR. We noted the following, as noted in the Schedule of Findings: Avis Incremental Discount We noted that the Avis Incremental Discount known as (AID) is being deducted from T&M on the BAR for the two twelve month periods ended October 2008 and October 2007. In 2008 and 2007, T&M was reported on the POS letter net of AID discount. Based on the Agreement this type of discount is not deductable from T&M as it is not on the face of the Rental Agreement. Thus, we have included these discounts as a.finding in the Schedule ofFindings. The AID deductions totaled $169,213 and $1 60, 699for the two twelve month periods ended October 31, 2008 and 200 7, respectively. Valet Services We noted a revenue category total, titled Valet Services on the BAR report, was not included in the SCR for the two twelvemonth periods ended October 2008, and 2007. Based on discussion with Avis staff, this fee began in November 2005. The Valet Service fees are recovery-handling fees, charged by the Avis Claims Department, and are shown in the BAR report. The fees are charged when the Avis Claims Department goes after a default customer. Yhe Agreement does not specifically exclude thesefrom the definition ofGross Revenue, thus we have included Valet Services revenue as part ofconcessionable revenue in the Schedule ofFindings. The Valet Services total is, $2,300 and $1, 350, for the respective two twelve month periods ended October 3], 2008, and 200 7. Reporting Errors In the process of agreeing the BAR to SCR and to the POS letter, we noted Reporting Errors in several months. The Miscellaneous revenue category in the BAR consists of several revenue items such as Additional Driver, Cleaning Maintenance, Other, Child Safety Seats, Under 25 Years Renter, Underage Fee, and Navigation. These categories of revenue are lumped into a single line item on the SCR. The summation is done manually, increasing the risk of clerical error. During our test, we noted such clerical errors and have included them in our Schedule of Findings. The total reporting errors are ($17,865) and ($1,151), for the respective two twelve month periods ended October 31, 2008 and 2007. GPS In the process of agreeing the BAR to SCR and to the POS letter, we noted that in several months the GPS category was not included as part of concessionable revenue or it was reported in the POS letter but not added in the total of concessionable revenue in that letter. We have included these revenues as part of concessionable revenue in the Schedule of ndings. The total GPS unreported was $364, 1 48.for the twelve months ended October 31, 2007. Revenue Double Reported In the process of recalculating the POS letter and agreeing it to the BAR, we noted certain BAR amounts were double reported in the POS letter, thus overstating revenue for August 2007 and September 2007. We have included these adjustments in the Schedule of Findings. The total Revenue Double Reported was ($51, 792) for the twelve months ended October 31 200 7. Other Vehicle License Fee The SCR shows totals of Time and Mileage (T&M), LDW, One Way Fee, Insurance, APO Fee, FTP Tax, Government Surcharge, Gas, Miscellaneous Fees, Vehicle Exchanges, AID, and Other. For the two twelve-month periods ended October 31, 2008 and 2007, we agreed revenue amounts in the BAR to the SCR totals and noted one discrepancy. We noted a reporting dierence of$2 75 duefrom Other Vehicle License Feefor the twelve months ended October 31, 200 7. This amount is included in the Schedule ofFindings. Other Revenues We noted that in certain months new revenue categories such as DVD and WIFI revenues were not rerported as part of concessionable revenue in the POS letter. The revenue underreported totaled $2 74for the twelve months ended October 31 2008. 4. Contract Compliance We tested the following contract compliance items per the Agreement; Article 5.1 Concession Fees; 5.2.2 Annual Report; 5.2.5 Rental Car Concession Fee, and 7.21 Report Forms and Records. 0 Concession Fees & Recovery of Percentage Fee We agreed the total monthly Gross Revenue for each of the twelve months ended October 31, 2008 and 2007 per the SCR to the monthly payment received by the Port of Seattle. We were able to verify that amounts paid were ten percent of total concessionable revenue per the SCR for the months that concessionable revenues exceeded the monthly minimum guarantee; except as discussed below. In the months concession revenue did not exceed the monthly minimum guarantee amount we noted Avis paid the minimum guarantee. We notedfor September 200 7, the net amount due to the Port ofSeattle was under reported by $23,500. The POS will be responsiblefor 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 nancial ofcer, or their designee, attesting to the amounts shown. The Annual Report shall also be audited by an independent certied public accounting rm in accordance with generally accepted auditing standards ("GAAS"), with a copy of the independent certied public accounting rm's 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 twelve-month 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 as required by the lease agreement. Customer Facility Charge The Port required Avis 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 $5/day effective July 'lSt 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 Avis is charging its customers appropriately on the rental agreements. We were also able to verify that total CFC's for the above selected months, per the BAR were paid to the Port of Seattle. 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 suggested rental agreement revenue, per supporting rental agreements, was not being captured by the reporting system used by Avis. The discrepancies resulting from our testing, and disclosed above, relate primarily to types of revenue not reported and reporting errors. Included on the next page is a Schedule of Findings that quanties revenue we have added to total concessionable revenue, including Avis Incremental Discounts (AID), Valet Services, Reporting Errors and Other Revenues totaling $153,922 for the twelve-months ended October 31, 2008. For the twelve-months ended October 31, 2007, we have included amounts for Avis Incremental Discounts (AID), Valet Services, Reporting Errors, GPS, Revenue Double Reported and Other Vehicle License Fee totaling $473,529 of additional revenue that we believe is concessionable per terms of the Agreement. These additional revenues result in $ 15,392 of additional concession rent for the twelve-months ended October 31, 2008 and, $47,353 of additional concession rent for the twelvemonths ended October 31, 2007 due to the POS. Because the above described procedures were not sufcient to constitute an audit made in accordance with generally accepted auditing standards, we do not express an opinion on the overall nancial position of the Port of Seattle, or Avis Rent A Car System, Inc. An agreed-upon procedures engagement is one in which a practitioner is engaged by a client to issue a report of ndings based on specic procedures performed on a subject matter. The specied parties and the practitioner agree upon the procedures to be performed by the practitioner that the specied parties believe are appropriate. In an engagement performed under this section, the practitioner does not perform an examination or a review, and does not provide an opinion or negative assurance. Instead, the practitioner's report on agreed-upon procedures is in the form of procedures and ndings. 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Ed - . - 02d 25423 83% 838$ momemog wUZHnZE mmHZOE =mEmEPAm>k eagomweouaome mum Euomum 3m -mamauag MO 038: 8.63% egg 3?th DE QQ< ccwumuocoo HADQmmUm 8a HEM. 355203 $05 2289 538qu 8E3 22:3, 2&6? $80 858250 $3.. mH>< MOW quZHQZE 2% 63> wueoaum $0 253$ bio 33 B=< savage $3 5.3 "302 EXHIBIT A SAMPLE BAR (BUSINESS AND ADJUSTMENT REPORT) RDSM04P1 BUSINESS AND ADJUSTMENT REPORT ~r 314:4"7/4 PAGE: 6,863 RDS070P LOCATIONS SUMMARY INFORMATION RUN DATE: 02NOV08 RDS30032 PERIOD ENDING 310CT08 RUN TIME: 09155=53 Z02704 OWNING LOCATION (NOT EQUAL RENTER) STATION NUMBER VENDOR NUMBER : 46 84 20 RENTING LOCATION STATION NUMBER :01263 CONTRACT TIME ONE WAY PAI/PEP/ INTERCITY AIRPORT/FTP REGISTRN & RECORDS MILEAGE FEE MISC GAS LDw ALI/PAI+ SURCHG TAX SPLIT TEE /TAx FEE A OWNED 2,782,476.64 146,385.06 78,474.86 709,222.83 0.00 0.00 CARS 7,319.44 238,680.77 47,108.72 307,890.47 358,907.43 B FORGN 187,940.43 10,954.25 9,881.60 48,262.15 68,214.57 0.00 CARS 8,400.00 13,290.31 7,642.54 22,613.08 25,975.65 ADJ/AID TIME & ONE WAY PAI/PEP/ INTERCITY AIRPORT/FTP REGISTRN RECORDS MILEAGE FEE MISC GAS LDW ALI/PAI+ SURCEG TAX SPLIT FEE /TAX FEE C ADJ 8,453.00 791.04 539.43 8.57 90.11 0.00 0.00 969.70- 82.38 1,173.43 859.83- D AID 12,312.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CONTRACT/ TIME 4 ONE WAY PAI/PEP/ INTERCITY AIRPORT/FTP REGISTRN ADJ/AID MILEAGE FEE MISC GAS LDw ALI/PAH SURCHG TAX SPLIT FEE /TAx EEE SUE 2,949,651.53 156,548.27 87,817.03 757,476.41 68,124.46 0.00 TOTAL 15,719.44 251,001.38 54,668.88 329,330.12 384,023.25 LOYEE TIME & ONE WAY PAI/PEP/ INTERCITY AIRPORT/FTP REGISTRN ROS MILEAGE FEE MISC GAS LDW ALI/PAI+ SURCEG TAx SPLIT FEE /TAx FEE 0 676 57 93 10- 311.88 217 10 0 00 0 00 0 00 253 47- 0.00 100 28 32 75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TIME & ONE WAY PEI/PEP/ INTERCITY AIRPORT/FTP REGISTRN MILEAGE FEE MISC GAS LDW ALI/PAI+ SURCEG TAX SPLIT FEE /TAX EEE 8,974.96 156,455.17 87,505.15 757,259.31 68,124.46 0.00 15,719.44 250,747.91 54,668.88 329,229.84 383,990.50 PAGE: 6,864 BUSINESS AND ADJUSTMENT REPORT RDSM04P1 RUN DATE! OQNOVOB LOCATIONS SUMMARY INTORMATION RDSO70P RUN TIME= 09=55=53 PERIOD ENDING 310CT08 RDS30032 VENDOR NUMBER 402704 LOCATION (NOT EQUAL RENTER) STATION NUMBER : OWNING STATION NUMBER :01263 46 84 20 RENTING LOCATION AIRPORT/TTP REGISTRN INTERCITT PAI/PEP/ COMPANY TIME & ONE WAY /TAX TEE SURCHG TAX SPLIT TEE REVERSALS MILEAGE TEE MISC GAS LDW ALI/PAH 0 00 4,990 76 0.00 0 00 176,300.57 0 00 G OWNED 0.00 12,126.67- 478 20 0 00 CARS 0 00 00 0.00 0.00 0 0.00 797.65 U TORGN 15,438.01 0.00 1,138.77- 249.75- 0.00 CARS 0.00 AIRPORT/FTP REGISTRN INTERCITY PAI/PEP/ TIME & ONE WAY SPLIT TEE /TAX TEE SURCEG TAX PRORATE MILEAGE TEE MISC GAS LDU ALI/PAI+ 0 00 0.00 0.00 5,296.59 I OWNED 158,679.87 0.00 0.00 11,552.22 622 95 U 00 CARS 0 00 0 00 326.75 0.00 3,599.90 0.00 J TORGN 9,039.65 0.00 19.80 0.00 CARS 0.00 828.80 AIRPORT/TIP REGISTRN PAI/TEP/ INTERCITT STATION TIME & ONE WAY TAX SPLIT TEE /TAX TEE SURCHG TOTAL MILEAGE TEE MISC GAS LOT ALI/PAH 0.00 0.00 0.00 X LDW~RA 15,340.00 0.00 15,340.00 0.00 0.00 0.00 0.00 0.00 0 00 0.00 0.00 L LDwREv 1,150.00 0.00 1,150.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 M LDwEXC 1,100.20 0.00 1,100.20 0.00 0.00 0.00 0.00 0.00 INTERCITY AIRPORT/TIP REGISTRN PAI/PEP/ STATION TIME & ONE WAY TEE /TAX TEE ALI/PAI+ SURCEG TAX SPLIT TOTAL MILEAGE TEE MISC GAS LDw 0.00 71,724.36 AIRPORT 2,909,665.70 156,455.17 102,630.28 757,476.41 383,990.50 15,719.44 249,863.49 54,583.68 329,330.12 0.00 146,385.06 78,700.69 757,484.98 71,814.47 LEOGER 2,764,855.94 330,503.55 383,990.50 7,319.44 250,257.86 54,646.26 PAGE: 6,865 RDSMO4PI BUSINESS AND ADJUSTMENT REPORT RUN DATE2 02N0V08 INFORMATION RDSU70P LOCATIONS SUMMARY RUN TIME: 09:55:53 RDS30032 PERIOD ENDING 310CT08 VENDOR NUMBER Z02704 OWNING LOCATION (NOT EQUAL RENTER) STATION NUMBER : 46 84 20 RENTING LOCATION STATION NUMBER :01263 MISC OPTIONAL SERVICE LEDGER LEDGER A AND B A AND B AIRPORT AMOUNT MISC TYPE MISC AMOUNT TYPE AMOUNT COUNT ACCEPT AMT ACCEPT CNT 00 258 3,999 00 AIR CONDITIONING 0.00 PAI 4,008.00 289 3,921 175 5,586 00 VEHICLE DAMAGE REV 0.00 PAI PLUS 5,586.00 179 5,742.00 347 3,794.78 CHAINS 0.00 PEP 3,795.75 373 3,831.75 649 41,203.90 ADDITIONAL DRIVER 3,118.72 ALI 41,256.51 649 41,256.51 PARKING PINES 0.00 984 88,356.46 1,004 PARKING GARAGE STORAGE 41.97 W 78,780.69 KEYS 265.00 186,426.35 7,445 181,324.23 CLEA'ING MAINTENANCE 105.00 GAS 181,794.09 8,096 68,463.77 1,141 65,544.73 1,096 68,539.26 OTHER OR COMBINATION 464.41 PREPAY GAS TELEPHONE RENTAL 0.00 OUAL 3RD PARTY RENTAL 0.00 TOTAL A+E TRANS 19,609 SKI/JUGGAGE RACKS 0.00 NEW TUEL CHARGE 0.00 CHILD SAPETY SEATS 5,268.00 TIRE/WHEEL DAMAGE 0.00 UNDER 25 YEARS RENTER 430.00 VALET SERVICE 400.00 TONI G 0.00 UNDERAGE EEE 5,126.00 ENERGY RECOVERY TEE 35,256.11 GOVERNMENT SURCHARGE 6,230.00 AIRPORT/FTP SUMMARY INSURANCE SUMMARY PAI PLUS PEP ALI APO TEE TTP TAX I'YPE PAI 3,204.00 5,358.00 3,207.75 35,338.97 354,524.33 4,383.10 A 3 717.00 384.00 624.00 5,917.54 25,788.11 187.54 C 0.00 21.00 0.00 8.77- 52.61- 859.83 I 0.00 0.00 0.00 0.00 0.00 0.00 E 0.00 0.00 0.00 0.00 0.00 32.75- 3 0.00 0.00 0.00 0.00 0.00 0.00 148.20- 0.00 0.00 0.00 G 228.00 102.00 4 108.00 54.00 87.75" 0.00 0.00 0.00 0.00 0.00 I 423.00 0.00 199.95 0.00 0.00 J 12.00 0.00 7.80 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 3 0.00 0.00 0.00 0.00 0.00 0.00 3,999.00 5,586.00 3,794.78 41,203.90 379,419.86 4,570.64 TOTALS: PAGE: 6,866 RDSMO4P1 BUSINESS AND ADJUSTMENT REPORT RUN DATE: 02NOVO8 RDSO70P LOCATIONS SUMMARY INFORMATION RUN TIME: 09:55:53 RDS30032 pERIOD ENDING 310cm; VENDOR NUMBER Z02704 OWNING LOCATION (NOT EQUAL RENTER) STATION NUMBER I :01263 46 84 20 RENTING LOCATION STATION NUMBER COUNTER PRODUCTS SUMMARY PRODUCT DESCRIPTION PRODUCT AMOUNT NAVIGATION UNIT 99,740.01 AUTO CHAUEEEUR DRIVE 0.00 DVD UNIT 9.95 WIFI UNIT 0.00 AUTO EXPRESSO TOLL 0.00 CARBON CREDITS PROGRAM 0.00 OTHERS 0. 00 EXHIBIT B SAMPLE SCR (SCHEDULE OF CONCESSIONABLE REVENUE) , , 'cmqm 5:024 e: rmdwwAmqm umdom'mwmd 00,000.me'6 5.3. mo.mmw...-" < 35 mo $33 Eng": man man $9 mozm>ma 3% mwlrzmowmm 5) JGbOh 3553 2.5" .52 9. : 5 we mm E nmdwv. mm mg J<._.Ok $98 tnuuu .59 mazm>mm 93.33 $15.2 2.33% m m MESS, "39,23 295?, 8143 SSm and Egg? mg m 3mg." n2w um> 5 mm "33.8 ~38? SE3 "$5.? a "gas N33,; denmdm 3.? $.an "0:3 udim) mwozqzuxm 52m 50.8 $8. : :3 mm 5 No mm 5.3 3.?me 85.5mm QmNZm mgmm 3% g :33 mmomm 038.; 329. {109,01 a 52% w: 3% Sad 8 as mmdnmfma mm one 8983 mmo mwrdmm v H 33% zo;dl5uva(u gnaw." .D' gags, mqm>qn ow a g PZDO< .0 "m 833% m0 5.4 02 3 $2 n\oom .m> 252 252 inc NE. mm". 5.63% $333 3.833 3,2:de 2.853 3833.. 2.35.3 3333 553 wocwdww 3.33% 5&3; mg DCE< 014 E:E_C_E $2" 53.? @333 mg EzcEw .32 mm Fatwa L0 3m. mm cm E "333 mam: F. 359?. 3893 $5.3m "35.: .om mania a g 3 LNW> :2" HCMEw mm mm 2.23 8 am m 3 3 92:35.6 Em; .5336 Zimzo H $3 m8." 3.2,: mm.m?_.m $33 83 2.5.3 m8? momm mm; m: E g .maccq "32:5 m. wrt mm 8 EzEES $3.523 pm 8 E 8m: Egg "23.2 3,39% 5.03.3 "33.8 N33. 8&3? Lew 08 9: a F : 9mm? Nrmdmp 53F $5.34 ton NE can) m5 .ooo.mmodm EuEaBu< 3 mmazm>mm .anzi 3. ? 3%}: Nm, Begun gal... "233 Eu) 8 00313,." 0333"." 9.8302 "59.23 $5.33 $.82an $.33qu 50.0.36 $.22"; dz. Ewwm'momqm Dodoomoy $69.93 59.20.3320". 320.5555. anew $13 3.3:..ng uczoEm .shrw .E Ear.334 "mapho "8393 w: .0..< 53 .53 5:" can up: "<0 no. as '0 < mo $305. Gama azauww .5; kzmm amnzm a mm < mSszum m._C zoozm> ism; 535502 2538 $33 $83". 55: .5? 52 22, 22 5303' .mnswamw .328 43.0... "wkoz Rana "3:830
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