I have to agree with the non-payment isssue.  We have several clients that are past due.  I am not talking just 60 to 90 days I am talk about 1 year to 1 1/2 year past due.  We continue to send statements and threaten them to send them to collection, and it doesn't matter.  We have sent several clients to collections, but all we get in return is a business that is no longer in business. So I am at a lost with what to do with them companies!!!