Okay, so Nancy has 11 years of experience in accounting, which is a significant amount of time. She's a consultant, which means she's likely working on a project-by-project basis. Her skills in account reconciliation and accounts payable are in demand, but she's not a senior-level accountant. Location is Tulsa, Oklahoma, which is a mid-sized city. According to the Bureau of Labor Statistics, accounting professionals in the Tulsa area tend to earn lower rates compared to larger cities on the East or West Coasts. Considering her experience and skills, I'd estimate her hourly rate to be around $75, which is a reasonable rate for an accounting consultant in this location.