The offshoring business has expanded significantly as more types of jobs are sent abroad and companies become more aware of the hazards related to outsourcing. Companies have continued to outsource despite public criticism, with more options made possible to achieve cost savings while at the same time obtaining quality improvements. Offshoring is still a strategic consideration during annual budget procedures. A major focus is on deciding what functions may be outsourced to take advantage of benefits such as increased flexibility and new capabilities. Cost savings are not always the prime reason for offshoring as exemplified by Calpine Corp., which opted for skills rather than cheap labor when it decided to set up a call center outside of Paris, France. IT jobs are still the top functions being outsourced by U.S. companies, according to a recent survey. Finance and manufacturing are the second most outsourced jobs. Financial functions that are sent abroad consist mostly of payroll, accounts payable and accounts receivable. Companies have also become smarter in terms of contract signing, deciding on shorter and more flexible terms as well as striking a balance between quality of service and cost. Companies are also seeking other alternatives to India. Options include Eastern Europe, particularly for servicing European operations, the Philippines, Thailand, Malaysia, Vietnam and Indonesia.