In an e‑mail, the reader requests a brief report:

Dear Jane, I have a few questions about the arrangement we discussed. I don't understand "client" and "relationship." Could you clarify using GIS as an example? Also, how is cost allocated? Please respond with a brief report that I can share with the department. Derrick

Jane responds with a brief report that she could attach to a letter or an e‑mail. Either would be fine. The response is organized using the requester's organization with the same key words.

This report contains my explanations of “client” and “relationship” to help you understand the difference. Client A client is an institution or fund manager who uses CIS products and services our GIS relationships but is not necessarily a customer of GIS. Each client listed under "Relationship" in the relationship-costing report contributes to the cost of the entire relationship. The contribution from the client is a percentage of the client's total cost to CIS, which is then allocated back to the relationship the client is servicing. Relationship A relationship is an investment institution that is a GIS customer and may have many clients who service them. You asked for an example using GIS. An example of this in your DUT bank relationship would be the following: Relationship - DUT Bank #234000073 Client - Collerton Group I have attached a relationship costing report for DUT Bank so you can see how that works out.

Example 2 This is the reader's request letter:

Dear Harry: I have read the two reports you sent to us. I have some questions for you. Why is there a 31K Data Analyzer charge for DUT bank? They were never given Data Analyzer. What are the intra-day and query charges? I wasn't aware that Dormont Financial Services had Data Analyzer, for which there is a small charge. Do they have this? What does the customer breakdown at the bottom of the report represent? Please respond with a brief report that I can share with the department. Thank you. John Littleton Project Director Manhattan Miner's Bank 212 432-2342

The writer responds with a brief report that states the questions the reader asked, using exactly the same words and presents them in the same order in which the reader stated them.

This report answers questions posed by John Littleton. These are the questions with my answers. Why is there a 31K Data Analyzer charge for DUT bank? They were never given Data Analyzer. Each client who services DUT Bank is charged a certain amount for Data Analyzer, intra-day, and query. This amount is allocated to the DUT bank relationship, so DUT may not have the product, but the clients who service them do. What are the intra-day and query charges? The attached spreadsheet will give you an idea of why the Data Analyzer, intra-day, and query charges are what they are. It shows a breakdown of the client's operation, the number of workstations they have installed with the products, the product charge for the client, the percentage contribution to the relationship, and the total contribution towards the product. I wasn't aware that Dormont Financial Services had Data Analyzer, for which there is a small charge. Do they have this? They are being charged for the same reason DUT bank is being charged. I have included an additional explanation for Dormont Financial Services in the attached spreadsheet so you can see why they are being charged. What does the customer breakdown at the bottom of the report represent? The customer breakdown at the bottom of the relationship-costing report shows the portion of the client's total cost for all the CIS products and services they use to service the GIS Relationship, which is allocated to that relationship. I have attached a relationship costing report for DUT Bank so you can see how that works out. Contact me at 212 395-3829 if you have questions.