Team and Concepts (TnC) is a Hong Kong-based company founded by David K. F. Lee and others in 2003. It is known as the provider of the Web 2.0 online spreadsheet, EditGrid.TnC was founded in 2003 in the height of SARS by a group of young entrepreneurs still in their university studies. It started as an information service provider for event organisers; its first product, PEM, was an award-winning web-based event scheduling software.