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Exhibit 2.3 The Purchasing Process Procure to Pay High-Level Process Map Internal Projects Customers Operations Start End Forecast Need Supplier Approval/ Receive Settle, Pay, and

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Exhibit 2.3 The Purchasing Process Procure to Pay High-Level Process Map Internal Projects Customers Operations Start End Forecast Need Supplier Approval/ Receive Settle, Pay, and Plan Clarification/ Identification/ Contract/PO Material and and Measure Requirement Requisition Selection Generation Documents Performance Supplier Need Fulfillment Enablers: Finance, Legal, HR, IT

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