Post on 06-Apr-2018
8/3/2019 Professional Services v CA
1/2
!74108843,$07;.08;#$,:08
4.97308
0 3 9047, 4859,,8 , :7/., 0399.,334957,.9.0 20/.303 70,9 9:908/4.94788:70438 ,3/20/.,57,.9943078 3 90.43/:.9 41 98-:83088 41 1,.9,93 20/., ,3/ 8:7.,
970,92039939,970,997000,70,943858.788.7488-09003904859,,3/90/4.947
57,.9.393985702808-09003904859,,3/905,9039-03970,90/470,230/93985702808,3/-09003905,9039,3/90/4.947#0,7/088419870,94385990/4.94790
4859,2,-00//70.9 ,-094905,903914798433003.0471,:7094 144089,-80/
89,3/,7/41.43/:.994.984:/.431472,8,.47547,943
,.98
-,.74:3/
,.98 3 ,9;/,/ ,3, ,8 8:11073 1742 .,3.07 41 90 824/ $0 ,/ , 8:707
89070.94230/.,950714720/-782590,3,830-47,3/:03908:990
8:707,550,70/1,0/%0,9903/33:7808039070/9080702,78
85430.4:39,.3,334:3.0/948:704380,7./430-:99434,;,
1907, .4:5041/,8,9;/,/.425,30/415,3307,3,7043$0.438:90/-4907/4.9478-:9908,/9,8903,9:7,.43806:03.041908:707725,90770.42203/0/9,980800,343.448943806:03980039949089,908147.438:9,943,3/907080,894/80,810041
.,3.070380.,20-,.9490!898:1107317425,3807/,:90714:3/,50.041,:0
57497:/3 1742 07 ;,3,7 25 903 574.00/0/94 90,3,8 ,3/ 7024;0/ 1742,9;/,/ ,,:020,8:733
1907,7/8,9;/,/85,383903810//0859090,88:7,3.0417259,9905,34:/84434
,,%03,9;/,/03994!420/.0307,4859,0709,8/090.90/,570803.041,14:8203,:020,8:733.083/9%0,:0,/-,/310.90/07;,3,;,:970.94
;,3,189:,,/14720/30770574/:.9;047,3.147.0/8944940.7090974:90;,3,
%0701470,9;/,/:3/07039,349078:707
,9;/,/,3/07:8-,3/10/990#%,.425,39147/,2,08,,389!$4307410/.,9725,3/7:03908:7390503/03.4190.,80,9;/,//0/,3/,88:-899:90/-
07./703
%0#%0/!$84/,7,-09725,3/:039083,550,90,-84;0/7:03908
-:90/25,-09!$8:-0.994907941!$94.,2174225
!74108843,$07;.083.!$10/,80.43/2494314770.438/07,943:73701077,90704194904:7903-,3.,3/800324/1.,9434190/0.843/,90/,3:,7,3/7084:943/,90/
0-7:,7.,11720/98;.,74:8,3//70.9,-9147/,2,0894708543/0398376:0
,3,,3/9007841,9;/,/,3,,3,8
,3,0/.,$07;.083.$8,34859,3.,3/!7;,904859,884.,94341
90!55308!!
,84:9943907;03039080.,8083;4390.4224374:3/9,9:308824/10/90,88,0//0.843,3/7084:943045,7/09013,3.,;,-94157;,904859,8
,3/,.:590.489410,9.,70
88:08
!$8,-09490,,3,8:3/0790573.5041489038-0,03.
!$,8,-094,9;/,/:3/0790/4.973041.47547,903003.0
0/#,94
8/3/2019 Professional Services v CA
2/2
$%84:794/89,9!$8,-09490,3,8349:3/0790573.5041708543/0,98:50747147
,.410;/03.041,30254203970,943859725-:9:3/0790573.5041489038-0,03.147903003.041725,3/574,.;.0:3/0790573.5041.47547,903003.0147981,:7094507147298/:908,8,4859,
0 3 9047, 4859, ,8 , :7/., 0399 .,3349 57,.9.0 20/.303 70,9 9 :908/4.94788:70438,3/20/.,57,.9943078390.43/:.94198-:83088411,.9,9320/.,
,3/8:7.,970,9203993 9,970,9 97000, 70,943858.788.7488 -09003 904859,,3/90 /4.94757,.9.39398 5702808-09003904859,,3/905,9039
-03 970,90/47 0,230/93 985702808,3/ -09003 905,9039,3/ 90 /4.947%00,.93,9:70410,.70,94385/0907230890-,88,3/090394190,-941904859,
147903003.04190/4.947
%070,8438905,9039,/147.4483725,834943-0.,:800,8,850.,893
9,9-4/5,79,8, 8:7043-:9 ,84-0.,:800,834394-0,89,11202-07 41 0/.,90,790/0.8432,/0,8.0,731:03.0/-982570884341725349,8,33/0503/039-:9,83907,70,90/940/.,9
84984170.47/9,9!$706:70/,.4380391474859,.,70
94-0830/5705,7,94794908:70741,9;/,/%0147270,/8
!07288438070-;03949020/.,3:783,3/,-47,94789,1141900/.,9
0307,4859,9450714728:./,3489.574.0/:708,3/94,/2389078:.20/.,9438,3/970,920398,82,-0/0020/30.088,747,/;8,-0-9058.,3841984859,147
,3//:7390.43130203941
8:.89,902039!$;79:,703147.0/905:-.257088439,9725,8,
58.,341984859,7,9079,34303/0503/03957,.9.3399,99020/.,9438,3/970,92039805708.7-0/07030.088,7,3//087,-0,3/9,9904859,89,11,85705,70/94
.,779024:9
$4 90 94 1,.9478 9,9 /0907230 ,55,7039 ,:9479 ,70 5708039 90 4859,8 250/2,31089,943 94 90 5,9039 . 0/ 90 ,9907 94 .43.:/0 9,9 90 /4.947 ,8 90 4859,8
,039,3/ 905,90398 70,3.0:543 90.43/:.94190 4859,,3/90/4.947 .43889039947/3,7.,70,3/57:/03.0
$789 9,70,/.43899:908, :/., ,/288439,9!$,/ 90 54079470;0 47.,:809070;0419,92,,;0770:,797,38570/9398,8
$0.43/ 9 8 ,70,/ , :/., ,/28843 -0.,:80 41 90 3,9:70 41 98-:83088,80 ,8 98
5742303.03904859,3/:8979,88:20/,/:994970,/4390.,59,341908574041/4.947703/073807;.0893985702808
%7/-8:.,/28843!$/0130/9089,3/,7/84198.47547,90.43/:.9:3/0790.7.:289,3.084198.,80850.1.,,9,99,/,.47547,90/:994,9;/,/0;03,1907074507,94394038:70078,109,8,5,9039-9,998.47547,90/:9,8349290/94
,;3983:78389,1134904770.47/90942883,:08,3/.9,998.47547,90/:90903/0/94/0907233725874039-733902,9907948,9903943,3/.4770.93
83003.0