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 * Products & Features
   Products & Features
   
   
   PRODUCTS
   
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2
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3
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Simple Start

$30
$15/mo
Save 50% for 3 months*
Choose plan

Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
General reports
Run and export reports including profit & loss, expenses, and balance
sheets.*See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.** See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.** See more
Essentials

$55
$2750/mo
Save 50% for 3 months*
Choose plan

Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
Enhanced reports
Know how your business is doing with sales, accounts receivable, and accounts
payable reports.*See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.**See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.**See more
Includes 3 users
Invite your accountant to access your books, control user-access levels, and
share reports without sharing a log-in.**See more
Bill management
Organize bills in one place, schedule payments, pay online for free, and choose
how vendors get paid.**See more
Enter time
Enter employee time by client/project and automatically add it to invoices.See
more
Most popular
Plus

$85
$4250/mo
Save 50% for 3 months*
Choose plan

Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
Comprehensive reports
Stay on track with inventory reports, enhanced sales reports, and profitability
reports.*See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.**See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.**See more
Includes 5 users
Invite your accountant to access your books, control user-access levels, and
share reports without sharing a log-in.**See more
Bill management
Organize bills in one place, schedule payments, pay online for free, and choose
how vendors get paid.**See more
Enter time
Enter employee time by client/project and automatically add it to invoices.See
more
Inventory
Track products, cost of goods, see what’s popular, create purchase orders, and
manage vendors.See more
Project profitability
Track all your projects in one place, track labor costs, payroll and
expenses.See more
Advanced

$200
$100/mo
Save 50% for 3 months*
Choose plan
Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
Powerful reports
Monitor financial metrics and build customized dashboards that measure
performance.See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.**See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.**See more
Includes more than 5 users
Invite your accountant to access your books, control user-access levels, and
share reports without sharing a log-in.**See more
Bill management
Organize bills in one place, schedule payments, pay online for free, and choose
how vendors get paid.**See more
Enter time
Enter employee time by client/project and automatically add it to invoices.See
more
Inventory
Track products, cost of goods, see what’s popular, create purchase orders, and
manage vendors.See more
Project profitability
Track all your projects in one place, track labor costs, payroll and
expenses.See more
Business analytics with Excel
Seamlessly send data back and forth between QuickBooks Online Advanced and Excel
for more accurate business data and custom insights.See more
Employee expenses
Employees submit expenses in QuickBooks, so everything’s in one place and easy
to track.See more
Batch invoices and expenses
Create invoices, enter, edit, and send multiple invoices faster.**See more
Customized access
Easily control who sees your data, assign work to specific users, and create
custom permissions.See more
Exclusive Premium Apps
Integrate best-in-class apps to build end-to-end solutions tailored to meet your
unique business needs.**See more
Dedicated account team
Connect with an account team to get the right resources, schedule appointments,
and resolve technical support issues**See more
On-demand training
Get free online training and get the most out of QuickBooks.**See more
Workflow automation
Save time and mitigate risk with automated workflows and set reminders for
improved cash flows and more.See more
Data restoration
Continuously and automatically back up your changes, restore a specific version
of your company, and view version history.**See more
1234
Simple Start

$30
$15/mo
Save 50% for 3 months*
Choose plan

Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
General reports
Run and export reports including profit & loss, expenses, and balance
sheets.*See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.** See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.** See more
Essentials

$55
$2750/mo
Save 50% for 3 months*
Choose plan

Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
Enhanced reports
Know how your business is doing with sales, accounts receivable, and accounts
payable reports.*See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.**See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.**See more
Includes 3 users
Invite your accountant to access your books, control user-access levels, and
share reports without sharing a log-in.**See more
Bill management
Organize bills in one place, schedule payments, pay online for free, and choose
how vendors get paid.**See more
Enter time
Enter employee time by client/project and automatically add it to invoices.See
more
Most popular
Plus

$85
$4250/mo
Save 50% for 3 months*
Choose plan

Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
Comprehensive reports
Stay on track with inventory reports, enhanced sales reports, and profitability
reports.*See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.**See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.**See more
Includes 5 users
Invite your accountant to access your books, control user-access levels, and
share reports without sharing a log-in.**See more
Bill management
Organize bills in one place, schedule payments, pay online for free, and choose
how vendors get paid.**See more
Enter time
Enter employee time by client/project and automatically add it to invoices.See
more
Inventory
Track products, cost of goods, see what’s popular, create purchase orders, and
manage vendors.See more
Project profitability
Track all your projects in one place, track labor costs, payroll and
expenses.See more
Advanced

$200
$100/mo
Save 50% for 3 months*
Choose plan
Income and expenses
Securely import transactions and organize your finances automatically.See more
Invoice and payments
Accept credit cards and bank transfers in the invoice with QuickBooks Payments,
get status updates and reminders.**See more
Tax deductions
Share your books with your accountant or export important documents.**See more
Powerful reports
Monitor financial metrics and build customized dashboards that measure
performance.See more
Receipt capture
Snap photos of your receipts and categorize them on the go.**See more
Mileage tracking
Automatically track miles, categorize trips, and get sharable reports.** See
more
Cash flow
Get paid online or in person, deposited instantly, if eligible. Forecast cash
flow and more—all in one place.**See more
Sales and sales tax
Accept credit cards anywhere, connect to e-commerce tools, and calculate taxes
automatically.**See more
Estimates
Customize estimates, accept mobile signatures, see estimate status, and convert
estimates into invoices.**See more
Contractors
Assign vendor payments to 1099 categories, see payment history, prepare and file
1099s from QuickBooks.**See more
Includes more than 5 users
Invite your accountant to access your books, control user-access levels, and
share reports without sharing a log-in.**See more
Bill management
Organize bills in one place, schedule payments, pay online for free, and choose
how vendors get paid.**See more
Enter time
Enter employee time by client/project and automatically add it to invoices.See
more
Inventory
Track products, cost of goods, see what’s popular, create purchase orders, and
manage vendors.See more
Project profitability
Track all your projects in one place, track labor costs, payroll and
expenses.See more
Business analytics with Excel
Seamlessly send data back and forth between QuickBooks Online Advanced and Excel
for more accurate business data and custom insights.See more
Employee expenses
Employees submit expenses in QuickBooks, so everything’s in one place and easy
to track.See more
Batch invoices and expenses
Create invoices, enter, edit, and send multiple invoices faster.**See more
Customized access
Easily control who sees your data, assign work to specific users, and create
custom permissions.See more
Exclusive Premium Apps
Integrate best-in-class apps to build end-to-end solutions tailored to meet your
unique business needs.**See more
Dedicated account team
Connect with an account team to get the right resources, schedule appointments,
and resolve technical support issues**See more
On-demand training
Get free online training and get the most out of QuickBooks.**See more
Workflow automation
Save time and mitigate risk with automated workflows and set reminders for
improved cash flows and more.See more
Data restoration
Continuously and automatically back up your changes, restore a specific version
of your company, and view version history.**See more


STREAMLINE YOUR GUIDED SETUP WITH A LIVE BOOKKEEPER

Hit the ground running. Have an expert walk you through a personalized setup, so
you can start using QuickBooks with confidence. Learn more
Add Guided setup
$50 session
Important pricing details and product information




EXPLORE ALL YOU CAN DO WITH QUICKBOOKS

SEE PROFIT AT A GLANCE

Get a clear view of what you make and spend over time.

See plans
Explore accounting

PAY YOUR TEAM

Get payroll done right, and payroll taxes done for you.

See plans
Explore payroll

GET PAID

Take payment online or on the go, by card, eCheck, ACH, and more.

See plans
Explore payments

GET BOOKS DONE FOR YOU

Have your books cleaned for tax time and managed for you all year.

See plans
Explore Live Bookkeeping

TRACK EXPENSES

Know where your money is going and never miss a tax deduction.

See plans
Explore expenses

START A BUSINESS

Put your new business on the right track—no accounting skills needed.

See plans
Explore tools for new businesses


NOT SURE WHAT YOU NEED? LET’S FIND OUT.




WHAT DO YOU WANT TO ACCOMPLISH TODAY?

Choose all that apply

 * Track money in and out
   
   Who chooses this?
   
   Freelancers, contractors, and new businesses often choose this to get help
   sorting expenses and separating personal and business finances.

 * Say goodbye to complex spreadsheets
   
   Who chooses this?
   
   New and growing small businesses often choose this to replace spreadsheets
   with powerful essentials that help them manage books smarter.

 * Better organize and manage projects and products
   
   Who chooses this?
   
   Growing businesses often choose this when they want to simplify the
   complexities of managing people, inventory, and more.

 * Simplify routines with automated reports and workflows
   
   Who chooses this goal?
   
   More complex, mid-sized businesses often choose this when they want deeper
   insights, automated tools, and dedicated expert support.

Next
Choose all that apply

 * Maximize tax deductions
   
   
   
   
   Easily sort income and expenses into tax categories year round and avoid
   tax-time surprises.

 * Send invoices and accept payments
   
   Create custom, professional invoices and accept different types of payments
   right through your invoices.

 * Manage cash flow
   
   
   
   
   Open a QuickBooks Checking account right inside QuickBooks and plan, save,
   and bank — all in one place.

 * Send and track estimates
   
   
   
   
   Accept mobile signatures and convert estimates into invoices with ease.

Next
Choose all that apply

 * Manage cash flow
   
   What does this mean?
   
   Open a QuickBooks Cash account right inside QuickBooks and plan, save, and
   bank — all in one place.

 * Send and track estimates
   
   
   
   
   Accept mobile signatures and convert estimates into invoices with ease.

 * Manage and pay bills
   
   
   
   
   Organize your bills all in one place and make sure you pay bills on time,
   every time.

 * Enter time for employees
   
   
   
   
   Easily track employee time and have it synced to your QuickBooks accurately
   and automatically.

Next
Choose all that apply

 * Manage and pay bills
   
   
   
   
   Organize your bills all in one place and make sure you pay bills on time,
   every time.

 * Enter time for employees
   
   
   
   
   Easily track employee time and have it synced to your QuickBooks accurately
   and automatically.

 * Track inventory
   
   
   
   
   Stay on top of inventory, track cost of goods, and receive notifications when
   your stock is low.

 * Track project profitability
   
   
   
   
   Get a bird's eye view of all your projects, plus track labor costs, payroll,
   and expenses with job costing.

Next
Choose all that apply

 * Track inventory
   
   
   
   
   Stay on top of inventory, track cost of goods, and receive notifications when
   your stock is low.

 * Track project profitability
   
   
   
   
   Get a bird's eye view of all your projects, plus track labor costs, payroll,
   and expenses with job costing.

 * Batch transactions
   
   
   
   
   Speed up transactions by batching invoices and expenses in as simple as a few
   clicks.

 * Automate reports and workflows
   
   
   
   
   Configure and automate reminders, approvals, and more based on your own
   defined rules.

Next




 * Yes, I do
   
   Why do I need this?
   
   Our payroll solutions help you run payroll with ease, manage employee
   benefits, and even give you access to experts when you need help.

 * No, I don't need payroll

Next
Choose all that apply

 * Auto pay my team and have payroll taxes handled
   
   Who chooses this?
   
   Our Core payroll solution gives all types of business a better, faster way to
   pay employees and handle taxes.

 * Manage your team with HR benefits and time tracking
   
   Who chooses this?
   
   Businesses can opt to get same-day direct deposit, time tracking, and HR
   benefits along with easier payroll.

 * Get on-demand expert help and tax protection
   
   Who chooses this?
   
   For businesses who want more, our best solution gives you expert set up,
   dedicated support, and tax penalty protection.

Next
Choose all that apply

 * Pay employees, plus automate taxes and forms
   
   
   
   
   Get full-service payroll that covers everything from HR to taxes and forms.

 * Set up payroll to run automatically
   
   
   
   
   Set up payroll for salaried employees just once and be done. Seriously.

 * Track time for employees
   
   
   
   
   Easily clock employee time, billable hours, and get GPS tracking for
   employees on the go.

 * Get same-day direct deposit
   
   
   
   
   Hold on to more of your money until the very day you have to pay your team.

See results
Choose all that apply

 * Enter time for employees
   
   
   
   
   Easily track employee time and have it synced to your QuickBooks accurately
   and automatically.

 * Get same-day direct deposit
   
   
   
   
   Hold on to more of your money until the very day you have to pay your team.

 * Get customized, premier setup service
   
   
   
   
   Get peace of mind with expert payroll setup – including help switching from
   another provider.

 * Get tax penalty protection
   
   
   
   
   Be protected from any IRS tax penalties and know that you have a Tax
   Resolution team in your corner.

See results





YOU’RE IN GOOD COMPANY


YOU’RE IN GOOD COMPANY

“Processing payroll used to take around an hour and a half to 2 hours. Now, it’s
about 20 minutes.”
Ryan Baxter, owner of Modern Auto
Learn more about payroll
“The profit and loss year to year comparison is really helpful for us to see
long term vision what the health of the company is.”
Ariana Makau, owner of Nzilani Glass Conservatory
Learn more about reporting
“I think the biggest benefit would be looking at every job and seeing our profit
margins and really understanding by looking at the numbers first hand.”
Angelina Perez, co-owner of Native Soil
Learn more about cash flow
“The app helps me get through my week. It is one less block of time that I gotta
put on my calendar.”
Camilo Velasquez, owner of The Baconer
Learn more about accounting
 * 1
 * 2
 * 3
 * 4




BUILD YOUR BUSINESS AND YOUR KNOWLEDGE

Find out all you need to know with the best tools, resources, and solutions. 

ARTICLE


HOW TO START A BUSINESS

Many business owners agree, the first year is the toughest. However, if you’re
diligent when starting your business, you’ll put yourself in a much better
position for success.

Learn how
ARTICLE


HOW TO WRITE A BUSINESS PLAN

Nearly 70% of business owners who have been there, done that, recommend writing
a business plan before you start a business. When done right, business plans
have enormous payoffs.

Learn how
WORKS WITH THE APPS YOU ALREADY USE



Connect seamlessly with your current apps to keep your business running
smoothly.




QuickBooks Online is compatible with these apps. Live bookkeeping doesn't
support app services.




QuickBooks Time

AMAZON

BILL.COM


IN YOUR CORNER WHEN YOU NEED US


TALK TO SALES

Give us a call if you need help picking a QuickBooks product.

Call 1-877-683-3280 Mon-Fri, 5 AM to 6 PM PT


VISIT OUR SUPPORT HUB

Find help articles, video tutorials, and connect with other businesses in our
online community.

See resources
Need help signing in?

Talk to sales
How can we help?
Talk to sales 1-877-683-3280
Monday - Friday, 5 AM to 6 PM PT
Saturday - Sunday, 7 AM to 4 PM PT

Schedule a call
Get product support
Visit support page
Schedule call


LET’S BUILD YOUR BUSINESS TOGETHER

Find your plan
Important offers, pricing details, and disclaimers

QuickBooks Online Discount Offer Terms: Discount applied to the monthly price
for QuickBooks Online (“QBO”) is for the first 3 months of service, starting
from the date of enrollment, followed by the then-current [monthly/annual] list
price. Your account will automatically be charged on a monthly basis until you
cancel. If you add or remove services, your service fees will be adjusted
accordingly. Sales tax may be applied where applicable. To be eligible for this
offer you must be a new QBO customer and sign up for the monthly plan using the
“Buy Now” option. This offer can't be combined with any other QuickBooks offers.
Offer available for a limited time only. To cancel your subscription at any time
go to Account & Settings in QBO and select “Cancel.” Your cancellation will
become effective at the end of the monthly billing period. You will not receive
a pro-rated refund; your access and subscription benefits will continue for the
remainder of the billing period. Terms, conditions, pricing, special features,
and service and support options subject to change without notice.




Cancellation Terms: To cancel your QuickBooks Products subscription at any time
go to Account & Settings in QuickBooks and select "Cancel." Your QuickBooks
Products cancellation will become effective at the end of the monthly billing
period. You will not receive a pro-rated refund; your access and subscription
benefits will continue for the remainder of the billing period.




Tax-ready books: Live Bookkeeping doesn’t include tax preparation services or
assistance with tax preparation, or assurance services. Consult a tax preparer
for tax advice related to the preparation of your tax return. The Live
Bookkeeping Cleanup service is from the date of your last business tax return
through the end of the calendar month of first sign-up to Live Bookkeeping. For
more information about services provided by Live Bookkeeping, refer to the
QuickBooks Terms of Service.




Cancellation policy: There's no contract or commitment. You're free to switch
plans or cancel any time.




Mobile apps: The QuickBooks Online mobile and QuickBooks Self-Employed mobile
companion apps work with iPhone, iPad, and Android phones and tablets. Devices
sold separately; data plan required. Not all features are available on the
mobile apps and mobile browser. QuickBooks Online mobile access is included with
your QuickBooks Online subscription at no additional cost. Data access is
subject to cellular/internet provider network availability and occasional
downtime due to system and server maintenance and events beyond your control.
Product registration required.




Usage Limits: QuickBooks Online Advanced includes unlimited Chart of Account
entry. Simple Start, Essentials and Plus allow up to 250 accounts. QuickBooks
Online Advanced includes unlimited Tracked Classes and Locations. QuickBooks
Plus includes up to 40 combined tracked classes and tracked locations. Tracked
Classes and Locations are not available in Simple Start and Essentials.




QuickBooks Checking Account opening is subject to identity verification and
approval by Green Dot Bank.




QuickBooks and Intuit are a technology company, not a bank. Banking services
provided by our partner, Green Dot Bank.




QuickBooks Payments and QuickBooks Checking accounts: Users must apply for both
QuickBooks Payments and QuickBooks Checking accounts when bundled. QuickBooks
Payments’ Merchant Agreement and QuickBooks Checking account’s Deposit Account
Agreement apply.




QuickBooks Checking account: Banking services provided by and the QuickBooks
Visa® Debit Card is issued by Green Dot Bank, Member FDIC, pursuant to license
from Visa U.S.A., Inc. Green Dot Bank operates under the following registered
trade names: GoBank, GO2bank and Bonneville Bank. Registered trade names are
used by, and refer to, a single FDIC-insured bank, Green Dot Bank. Deposits
under any of these trade names are deposits with Green Dot Bank and are
aggregated for deposit insurance coverage up to the allowable limits. Green Dot
is a registered trademark of Green Dot Corporation. ©2022 Green Dot Corporation.
All rights reserved. QuickBooks products and services, including Instant
Deposit, QuickBooks Payments, Cash flow planning / forecasting are not provided
by Green Dot Bank.




QuickBooks Commerce Integration: QuickBooks Online and QuickBooks Commerce sold
separately. Integration available.




FDIC insured up to $250,000: QuickBooks Checking Account funds are FDIC-insured
up to the allowable limits through Green Dot Bank, Member FDIC upon verification
of Cardholder’s identity. Coverage limit is subject to aggregation of all of
Cardholder’s funds held on deposit at Green Dot Bank.




**Features




1. QuickBooks Online Advanced supports the upload of 1000 transaction lines for
invoices at one time. 37% faster based off of internal tests comparing
QuickBooks Online regular invoice workflow with QuickBooks Online Advanced
multiple invoice workflow.




2. Membership in Priority Circle and its benefits are available only to
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