I'm with Kevin on this one.  It doesn't appeal to me to sling mud at companies that may or may not have a legitimate reason for late payment.  Most of the time, when I call a company about late payment it is my misunderstanding about how I am supposed to invoice the company, a typo on the part of some lowly accounting clerk, or a computer whoops.  Maybe these are just the company's excuses, but in the 10 years I have been doing this work, only twice have I been stiffed by evil-hearted greedies.  Then once, a company went bankrupt.  It is my policy to maintain a personal contact with the A/P department in my problem companies.  Every business person must assume that one of the costs of doing business is following up on late invoices. =Anne=