Entertainment and Gifts (en) v2

APS competes solely on the merit of its products and services, not through gifts or entertainment. However, gifts and entertainment can promote good relationships as long as they follow laws and company policies. Gifts include anything of value, while entertainment refers to meals and events attended with customers or business providers. High-profile events require senior management approval, and travel costs are typically the responsibility of the customer-vendor. The company may sponsor community events with senior management approval. Meals with customers can be expensed as long as they adhere to guidelines. Alcohol can be expensed in moderation, but minors must not be served, and excessive drinking should be discouraged. Business courtesies, including gifts and entertainment, must comply with all the rules, regardless of who pays for them. Gifts and entertainment must be appropriate, legal, and not unduly lavish. Acceptance of gifts should follow guidelines, and gifts exceeding sta 5. Entertainment and Gifts. APS competes on the merit of its products and services and not through gifts, entertainment, or other business courtesies. Although the exchange of gifts and entertainment can promote successful working relationships and goodwill, everyone must follow all applicable laws and company policies. Failure to follow these provisions can harm the company's reputation or result in fines or criminal penalties. You should never use gifts and entertainment to place an influence on the company's business providers or customers. A gift is anything of value, including promotional trinkets, food, beverages, or tickets to cultural or sporting events, which you or someone in your family or household or a person with whom you have a close personal relationship either gives or receives. Entertainment includes meals and cultural and sporting events that you attend with a customer or business provider. If you do not attend the event with a customer or business provider, the tickets to such an event are gifts, not entertainment, and subject to the gift restrictions in this policy. 5.1. General Entertainment. General entertainment costs may include amusement, social, cultural, and sports activities, meals, drinks, lodging, transportation, or gratuities. The purpose of entertaining business associates should be to contribute, maintain, or improve relationships with existing or prospective customers or vendors, contributing generally to the development of the business of the company. Such entertainment must be of reasonable value and not lavish or extravagant. Entertainment must be appropriate as to time, place, kind, and guest. Entertainment should never be or appear to be provided as a reward for doing business 5.2. High-Profile Events. A high-profile event is an event that is typically considered exclusive and is not readily available to the public, i.e., Super Bowl, World Series, Final Four, Masters Tournament, U.S. Open, as well as certain concerts and theater performances. The exchange of business courtesies, giving or receiving, which are considered high-profile, shall have the prior approval of senior management. Should travel or lodging be necessary in order to attend a high-profile event, the costs associated with travel for a customer-vendor shall be paid by the customer-vendor and not by the company. Should an employee receive an invitation to be a guest at a high-profile event, the travel costs may be able to be expensed if there is a legitimate business purpose. Should the company determine the costs are not able to be expensed and the employee elects to cover their own travel costs, the business courtesy still requires the approval of senior management. 5.3. Sponsorship. The company may, from time to time, sponsor events in the communities where we operate, e.g., Chamber of Commerce or local not-for-profit organization events. Sponsorship may only be provided by approval of senior management. 5.4. Meals with Customers. It is acceptable to expense a meal provided to a customer as long as it follows all the guidelines of this policy, including business courtesies, and is allowed to be received as a business courtesy per the customer's policies. The frequency of provided meals shall not accrue so as to exceed the overall dollar amount limits for providing gifts or entertainment to customers. 5.4. Expensing Alcohol. It is acceptable to expense a reasonable amount of alcohol, one, one drink per person per hour, when providing meals to a customer. It is mandatory the employee be a conscientious host and make sure no minors are served. Discourage attendees from drinking excessively and don't allow anyone who appears visibly intoxicated to order more drinks. Encourage all attendees to use designated drivers and provide alternative forms of transportation. Certain states and municipalities impose social host liability on any company or person providing alcoholic beverages. While laws vary, the company and employee generally have a greater duty to any guest due to the perception of obligation to attend a business event. If alcohol is being supplied or served by the company, the above rules apply as well as, if possible, host the event at a restaurant or bar licensed to serve alcohol, where professional waiters can monitor alcohol intake and politely cut off anyone they perceive has had enough to drink. Additionally, all clauses in the Drug and Alcohol Policy Document 297-0970-13 pertain while entertaining customers. 5.5 Business Courtesies. Restrictions on gifts and entertainment apply equally to gifts and entertainment purchased completely or partially with your own money. 5.1 Appropriate Use. To be appropriate, a gift, whether it is given or received, or entertainment, must be legal, unsolicited, not cash or usable as cash, gift certificates, vouchers. Gifts shall be of moderate value, no more than $125, $125 in face value in a calendar year to or from the same organization unless approved in advance by senior management. Not unduly lavish or extravagant, i.e. charging more than would be reasonable or customary for a business dinner or lunch, offered or accepted in the normal course of business. Attended by both an employee and a customer's slash vendor's employee and be an occasion where business is discussed to be considered entertainment. At a venue and conducted in a manner that does not violate other provisions of this policy or harm the company's reputation, e.g. an event at an adult entertainment venue is not acceptable. Regardless of value, the appearance of influence must always be considered when accepting any business courtesy, such as a gift or entertainment. For any type of business courtesy, you may never use your own money or resources to do something that is prohibited by this policy. By offering, it is preferred to offer APS branded gifts purchased according to this policy. If a gift exceeds the standards set forth in this policy, it shall not be offered. Employees who are personal friends of vendors or customers may wish to exchange gifts outside of the workplace for appropriate events, such as a wedding. These exchanges should be disconnected from any work activities and disclosed to a supervisor prior to the exchange to ensure the courtesy does not improperly influence or appear to influence business decisions. 5.53 Accepting and Returning. The acceptance of gifts shall follow the business courtesies guidelines, including the frequency of receiving gifts from the same business entity and the individual and calendar year dollar value. If a gift exceeds the standards set forth in this policy, you should return the gift with an explanation that company policy does not permit the acceptance of such gifts. If returning a perishable item is not feasible, it should be accepted on behalf of the company and shared among all employees in the office or anonymously donated to charity. If shared, the gift's value per person should not exceed the $125 calendar year limit. If you receive a gift in a foreign country that falls outside the standards set forth in this policy and you are unable to return it, you must contact the company CFO for appropriate documentation, safeguarding, and disposition of the gift. 5.54 Prohibited Exchanges. Even if the gift or entertainment meets the above standards, you must not exchange it if it is money or cash equivalent, gift certificates, gift cards, vouchers, or other. It is intended to influence another person's business judgment. It might create the appearance of undue influence, unfairness, or impropriety. You are participating in, conducting, or directly supervising a formal procurement process, such as a request for bids or negotiating a contract on behalf of the company, 5.6 Government or Other Public Employees. It is important to remember special rules apply to domestic government officials. Laws, rules, and regulations concerning appropriate gifts and entertainment for government employees are complex and can vary depending on the government branch, state, or other jurisdiction. All employees who, on behalf of the company, interact with government officials are responsible for complying with applicable laws and regulations. Exchanging any business courtesy with a government employee or public official, even a coffee paid for by the company, regardless of the actual or perceived value, may violate federal or state laws. Do not offer, accept, or exchange business courtesies with any government employee or public official. It is acceptable to attend a meal with a government employee and pay separately. This would be considered a meal with a customer. The Foreign Corrupt Practices Act and other countries' laws restrict the exchange of gifts and entertainment with foreign officials. Before offering meals, gifts, gratuities, entertainment, or anything of value to any foreign government personnel, official, political party, or party official, or candidate, employees shall consult in advance with the CFO to ensure the courtesy is in compliance with applicable U.S. and foreign laws and company policy. 5.7 Bribes, Kickbacks, Gratuities, and Loans. It is never appropriate to offer or receive bribes, kickbacks, or gratuities. Acceptance may subject you to criminal or civil penalties. You should politely decline all gratuities, e.g., a bottle of wine, tips offered by customers, and immediately notify your manager about any bribe or kickback offered to you. If you are unsure if payment or gift is a bribe, kickback, or gratuity, you should seek guidance from the CFO. It is never appropriate to offer or accept personal loans or guarantees, e.g., preferences or discounts not offered widely to or from customers, business providers, or competitors of the company. 5.8 Flowers, Greeting Cards, and Employee Gifts. Employee gifts, holiday, birthday, administrative assistance day, retirement, birthday cakes, flowers, cards, lunches, balloons, etc., or other special occasions, personal celebrations, or recognition costs are not able to be expensed.