Although the cost to a large corporation of implementing the provisions of the law was $8.5 million in 2004, the first year of compliance, the costs to a large firm fell to $1-$5 million annuall during the following years as accounting and information processes were refined and made more efficient. Pitney Bowes, for example, saved more than $500,000 in 2005 simply by consolidating four accounts receivable offices into one.