Mohamed. You should remember that the performance obligation can be satisfied either: The standard IFRS 15 lists a few criteria when a performance obligation is satisfied over time: If you meet just one of these criteria, then the performance obligation is satisfied over time. Once entered, they are only Instead you debit contract asset. Just to clarify, shall in this case both revenue and expenses be recognised in the same period? Which of the following is an example of an extended warranty? The output method selected should faithfully depict the entitys performance towards complete satisfaction of the performance condition. There is no requirement for a contract to be in written form to be enforceable. Practically limited from readily directing the completed asset for another use. Gross profit, as a percentage of revenue for the three months September 30, 2022, was 25%, a five percentage point decline from the third quarter of 2021. Thank you so much for the explanation. These are not the same. Under IFRS 15, revenue can only be recognised over time if the strict criteria are met. Can someone help me post this question. Construction company ABC signs a contract in June 20X1 to refurbish a building and install new windows with window blinds (lets call it windows). 15.2 A "transaction, arrangement or contract of significance" is one where any of the percentage ratios (as defined under rule 14.04(9)) of the transaction is 1% or more. But that has to be made only when any impairment does occurs or is assessed or determined objectively at recognition date. Which of the following is most likely to be true? You can find further information here. As for inventories it requires careful thinking and assessment, but in general no they are either inventories if not spent on the project, or contract costs if spent on the project. I tried to make this simple as possible, but I cant cover every single situation here. Add : Revenue recognized during the period but not yet billed (A) Just before the year-end, the client paid the first progress payment of CU 8 mil. Gunk Goblin sells vacuums and just launched a policy where customers have the right to return a vacuum during a three-year period following purchase. Waldman Associates received a written, approved contract to deliver economic consulting services, with service and payment commencing in one month. The seller must believe it is probable it will collect the amounts it is entitled to collect. However, the client obtained control of windows. A domestic corporation or group of corporations required to file Form 1120, U.S. Because it is NOT a contract asset. using the progress towards completion (please see above). $7.99 Formatting. Which of the following is not an approach for estimating stand-alone selling prices? Identify the performance obligations in the contract; Allocate the transaction price to the performance obligations in the contract; Recognize revenue when (or as) an entity satisfy a performance obligation. but when impairment part comes along I can not account for journal entry . Still, you should use progress to completion method to recognize revenue (and expenses). 3 Tips & Tricks. Get the latest news and analysis in the stock market today, including national and world stock market news, business news, financial news and more Please give an example of a different method. Appreciate your dedication. Which of the following is not something that revenue recognition disclosures typically should help investors to understand? Under the realization principle, revenue should not be recognized until the earnings process is deemed virtually complete and: Under IFRS, which of the following is not a condition for recognizing revenue? Assume a contract for the sale of goods specifies that payment is to be made four months after delivery of a product. Therefore in todays article, I would like to show you HOW you should account for construction contracts under IFRS 15. Control over goods or services has been transferred from the seller to the customer. However, the difference is that the contract asset must be tested for the impairment exactly under the same rules of IFRS 9 as trade receivables. What is the difference between contract assets and unbilled revenue? that was the first question that popped in my mind when I read through the first 3 lines. 3) Billing: Dr. Receivable, Cr: Accrued Income. When one contract should be segmented and accounted for separately as two or more contracts. Hi Ahamed, Hi Silvia- As a commercial building owner, when I receive a large (half a million dollars) construction contract to do some interior improvements, do I record the full contract amount as a liability or do I just record the progress billings as I receive them? Includes sections on FRS 102, Section 23 'Revenue' and IFRS 15, 'Revenue from Contracts with Customers'. ABC uses input method, i.e. Will this also apply to a long-term contract such as real estate development where the payments will be received only after development? In your example, the agreement is that the whole project must be complete before payment is made (and thus trade receivable recognized). Appendix A to IAS 18 provides illustrative examples of how the above principles apply to certain transactions. Gives me the confidence to ask. In case supplier doesnt have project accounting module. From this information we can infer that: Lewis collected cash in advance of delivering the goods. ) Debit Costs of construction in profit or loss: CU 6 mil. Thank you for the article, very clear, i want to get your feedback regarding our case, we are a manufacturing company, we have stated to apply IFRS15 and for that we are moving the stock variations of harnesses to revenues, and the Finished goods inventories to contractual assets, and we are adding an uplift calculated based on a a group definition. Perhaps you can use a simple example. Is this what has been replaced by contract asset and liabilities? We cover any subject you have. Billings on contracts in progress is a contra account to accounts receivable. Usage of the word expects to be entitled clarifies that expectation has to be developed in respect of transferred goods or services instead of taking the agreed upon contract price straight away as the transaction price. Ever since the new revenue standard IFRS 15 Revenue from Contracts with Customers was issued, I get one and the same question: They were guided by IAS 11 Construction Contracts, but you might well know that after 1 January 2018, IAS 11 became superseded it does NOT apply anymore. Hi Shane, IFRS 15 relates only to the contracts with customers not to the contracts related to suppliers. The percentage-of-completion method violates the general rule for revenue recognition that: By clicking "Accept" you agree to the categories of cookies you have selected. Examples may include surveys of work performed, units produced, units delivered etc. Each word should be on a separate line. Following the deferral of IFRS 15 to 1 January 2018, the MCA also deferred the application of Ind AS 115 on 30 March 2016, and issued Ind AS 11 (construction contract) and Ind AS 18 (revenue recognition). Theres nothing conditional. I advise you to go and ask that company directly what and why they differentiate. Its balance at 31 December 20X1 is: As the contract asset is negative at the end of 31 December 20X1, it became a contract liability and it should be presented within liabilities in the statement of financial position. Audit Procedures for Revenues: Practical Guides to Audit, Accounting for Borrowing Costs: Overview and Example, Georgia LLC Name Search: How to Search, Name Requirements, and More, California LLC Name Search: How to Search Name, Reserve it, Name Requirements, and More, How to Start a Business in California? As ABC handed over windows and excluded them from measurement of progress towards completion due to potential overstatement, the revenue from sale of windows is recognized at the time of their delivery. Acknowledgement of Country Im wondering if it correct and also if there is any specific method to calculate the uplift or to check if its the correct one. For a typical manufacturing company, the most common critical point for recognizing revenue is the date: Stayman Associates has sold a good to a buyer and wants to recognize revenue. + free IFRS mini-course. Contract asset is NOT a financial instrument, so IFRS 9 does not apply here, with one exception: impairment. shouldnt this be the same? The goods have a fair value of $10,000, and Lewis receives a total of $8,000 cash in full payment, consistent with the sales contract. You can revise the short example in this article to make it totally clear. 31 . S. Many thanks Silvia. Although Sunny Dale can use the software as long as it wants, Maas expects that Sunny Dale will use the software for approximately 5 years. Wifi router is considered as an add-on item to the internet service.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[336,280],'accountinghub_online_com-leader-2','ezslot_13',161,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-leader-2-0'); In this second step, ABC Co shall need to identify the performance obligation from the service provided to Peter properly. in construction of a building at the customers site, the asset is under the control of the customer (c) entity performs a performance obligation with no alternative use to the entity and the entity has right to payment for the work done right to payment also incorporates some element of profit margin in addition to the cost, if only cost is recovered then it is not a right to payment under IFRS 15. The revenue method Slick would use is the: Installment sales method or cost recovery method. In most construction contracts, the performance obligations are satisfied over time and NOT at the point of time (although exceptions might exist). At that moment, you have an unconditional right to a payment and not a contract asset of any kind. If I understand correctly, according to IFRS 15.98 (c ) they are expensed as incurred since they relate to a partially satisfied performance obligation. And i am confused that since contract cost is separated from contract asset when it could be recognized as a single line item and the contract asset is financial asset, would the contract cost be classified under financial asset as well? an asset) to a customer. I was thinking the following (using Unearned Revenue account) but it may result in Contract Asset being negative even upon completion of the contract and full payment by customer as a smaller amount of revenue is debited to Contract Asset while the same amount of costs is credited to Contract Asset. As contract asset is mainly reflecting the transaction with customer, what about supplier? Finally, we need to account for the progress payment of CU 8 mil. Please explain how the accounting entries to be posited into monthly closing. King agreed to pay Taylor $4,800 for the one-year period. I have a question how can i calculate the ECL for the contract assets ?? In other words, does the $500k need to show on the Balance Sheet as a liability even before the work begins? Thank you. Boomerang most likely should recognize revenue: When Boomerang delivers a computer to a customer, in an amount that is reduced by the expected returns. So, if acceptance is signed off in the next period by the customer, revenue and costs would not match. At the year-end, you have been working on the project for 6 months and under IFRS 15, you need to recognize the revenue based on the progress towards completion. Check your inbox or spam folder now to confirm your subscription. As this standard primarily superseded IAS-18, it focuses on revenue recognition when the control in respect of goods and services is transferred instead when the risks and rewards are transferred which was the underlying principle of IAS 18 (this point will be discussed later in this article). As per contract counterpart is obliged to pay in advance but our service is still in progress. A construction contract is a contract specifically negotiated for the construction of an asset or a group of interrelated assets. Hi Silvia, What would be the deferred tax implications of a contract asset? Thank you. Franchise arrangements typically include one performance obligation because the goods or services included in the arrangement are not separately identifiable. Contract asset is by definition something else simply said when you deliver more than you have right to bill. You have been engaged to assist Ogle's controller in the preparation of a presentation to be given at the board meeting. $3.99 Outline. However if different method is used to measure the progress to completion, then the company can amortize the cost based on the progress percentage. Even if one of the criteria is met, revenue can be recognized over time. Goods or services are capable of being distinct if: The seller regularly sells the good or service separately, or the buyer could use the good or service on its own, or the buyer could use the good or service in combination with goods or services the buyer could obtain elsewhere. Does Waldman have a contract for purposes of revenue recognition on the day the contract is received? Dear Silvia, Need an opinion on the following, A promoter is constructing villas and the customer has already given deposits for the villas. Interest must be imputed based on market rates. This is where the application of long term contracts gets clarified which were traditionally covered in IAS-11. Absence of even one of these five features would exclude the contract from this standards application: (a) Approval by parties to the contract and performance commitment; (b) Identifiable rights of each party in relation to goods and services; (c) Identifiable payment terms; (d) Commercial Substance of the contract; and (e) probability of collection of the consideration. You assess that the project is 70% complete, so you book 70% of the total price that is CU 70 000. Under GAAP, with respect to multiple-element arrangements, if the revenue for a particular part of a multiple-element arrangement does not qualify for separate recognition, it is: Recognized when revenue for the other parts is recognized. Contract assets O/B It is very clear now, we have the explicit contractual agreement between ABC and a customer. [IAS 18.7], Revenue should be measured at the fair value of the consideration received or receivable. Long-term construction contracts typically include multiple performance obligations because of all the different types of goods or services included for each project. Can you please explain shortly catch up accounting related to IFRS 15 construction contract, if possible with example.. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[580,400],'accountinghub_online_com-large-leaderboard-2','ezslot_4',156,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-large-leaderboard-2-0'); By taking contract price as the base/starting price, some adjustments have to be made to the same to approach at a reasonable estimated price as transaction price, for instance, adjusting the base price for items like coupons, non-cash consideration, discounts, bonuses, rebates, credits, penalties, etc. Hi Silvia, Debit Contract costs (asset in balance sheet); Credit Employees (or suppliers or whatever is relevant), Debit Contract costs (asset in balance sheet). What if the agreement states that a payment of 70% is required for performance done when the project is 70% complete (and the remaining 30% at completion of project). Essay Help for Your Convenience. Excellent Electronics has a 10% mail-in rebate program for the Model X-001 speaker system. A determination of whether those criteria have been met will often involve an in-depth examination of the terms of contracts that have been entered into with customers. The costumer has a certain period of time to sign off the acceptance. [IAS 11.10], Contract revenue should include the amount agreed in the initial contract, plus revenue from alternations in the original contract work, plus claims and incentive payments that (a) are expected to be collected and (b) that can be measured reliably. For example, a construction company undertakes to construct a gigantic parking plaza for a hospital, which will take say, 3 years during which materials, labor and other costs shall incur. the amount of revenue can be measured reliably; it is probable that the economic benefits will flow to the seller; the stage of completion at the balance sheet date can be measured reliably; and. Which of the following is least likely to be a reason why a long-term construction contract would qualify for revenue recognition over time? Get all these features for $65.77 FREE. After that, ABC Co shall need to allocate the monthly plan accordingly. Thank you for your amazing explanation as usual, my question regading the booking of cash or receivables when invoiced to the client, as you have mentioned in the example above, Dr. Trade receivables, Cr. $10.91 The best writer. Translated to human language and applied to this example: ABC believes that costs of windows are significant item within total costs and including these costs to measure the progress to completion would not be appropriate, because it would certainly overstate ABCs performance. As the progress is measured by input method (incurred costs), all costs incurred to date are amortized. Isnt it the same?. Also, let me warn you about one significant factor specific especially for construction contracts: There may be no direct relationship between your inputs and the transfer of control of goods or services to a customer. I just spent the last one hour trying to convince my Auditors that it must be revalued because at the end of the contract you would have book differences that arose from exchange rate differences. The standard also gives guidance about the recognition of contract costs by bifurcating them into those costs which are incremental to the contract and costs required to fulfill the contract. Repurchase Agreements. In simple terms, distinct means separately and uniquely identifiable with separate profit cushion. Total contract price is CU 12 million. hyphenated at the specified hyphenation points. Add: Contract assets acquired through business combinations Since, there may be circumstances in which it is difficult to measure the value transferred to the customer; in that scenario, it might be necessary to recognize revenue based on entitys inputs like, material consumed, labor hours, etc. Which of the following is an example of a variable consideration? our client is engaged in manufacture of steel for which he received advance from customer for sale of goods ,and our client still need to perform supply of goods ,whether advance received to be shown as contract liability and similarly when the control over goods has been transferred ,still the payments need to be received no performance obligation lies with the company, whether it should be shown as contract asset or trade receivable. Further, it says, a customer is a party enters into contract with an entity to purchase goods or services being the output of the entitys ordinary activities, in exchange for a consideration. Customers can get 5% cash back for every $100 spent on eco-friendly products. Maas LLP developed software that helps farmers to plow their fields in a manner that prevents erosion and maximizes the effectiveness of irrigation. In the April 2018 edition of Accounting News, we discussed the five-step model for revenue recognition introduced by IFRS 15 Revenue from Contracts with Customers: Since then we have included a number of articles on IFRS 15 in Accounting News that cover various issues from the five-step process in greater depth: In this edition, we start our examination of the final step in the five-step process recognising revenue when a performance obligation is satisfied. [IAS 11.11], Contract costs should include costs that relate directly to the specific contract, plus costs that are attributable to the contractor's general contracting activity to the extent that they can be reasonably allocated to the contract, plus such other costs that can be specifically charged to the customer under the terms of the contract. If that is the case, wheres the other side of the journal entry? S. Hi Silvia, for gym membership businesses , if the members had subscribed for memberships in 2019 (12mths), but the membership duration is overlap (6mth in 2019 fees paid and 6mth in 2020 fees unpaid) whereby the FY for this gym is 31 Dec 2019, does the 6mth membership fee in 2020 is consider as contract assets as at 31 Dec 2019? Rul. By clicking "Accept" you agree to the categories of cookies you have selected. It may be possible that there are various performance obligations in a contract, some of which may be recognized over time while some may be recognized at a point in time.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[336,280],'accountinghub_online_com-large-mobile-banner-1','ezslot_6',158,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-large-mobile-banner-1-0'); Once it is identified that the revenue should be measured over time, it is essential for an entity to measure the progress towards completion which will determine the time to recognize revenue. Hi Ahamed, paper 6 Do we capitalize the short term hire of construction vehicles for a project ? Even if you fully performed and have no right to bill the customer, you would use contract asset account rather than accrued income. Under which of the following circumstances is it most appropriate to use the residual method to estimate stand-alone selling prices? We cover any subject you have. And for the recognition and measurement of revenue, a comprehensive framework has been provided under IFRS 15 which enables entities to expense out costs of goods and services whose revenue is recognized in the reporting period in accordance with IFRS 15. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[580,400],'accountinghub_online_com-medrectangle-4','ezslot_3',153,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-medrectangle-4-0');The level of complexity associated with revenue recognition varies from industry to industry and company to company. This is where the measurement part of revenue jumps in. solved full example on construction contracts, https://www.cpdbox.com/example-construction-contracts-ifrs-15/, Irregular lease payments under IFRS 16 Leases, Can We Interrupt Depreciation due to Covid-19 Pandemics? To determine whether the control will be transferred over time or at a point in time it is essential to analyze the contract. Thus, the wifi router would be treated as market cost under IAS 18. Hi Navin, it depends on how the rights of the customer are formulated in the contract. Lets measure the progress towards completion: As we excluded windows from measuring progress towards completion, we will draft the journal entries separately for windows and for the remaining services. 1 ASC Topic 605 -35, Construction Type and Production Type Contracts (US GAAP), and International To determine the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation, the entity must consider the indicators of the transfer of control, which include, but are not limited to: The requirements for the recognition of revenue are best illustrated in the decision tree below: Where a performance obligation is satisfied over time, a method for measuring progress towards satisfaction of the performance obligation must be used. Under billing/overbilling is when you compare your expected revenue based on your margin expectation as against actual progress billing to your client. once you supply the goods then delivery note is being raised and after getting customer acknowledgement we normally raise the invoice for the consideration towards supplied goods. IAS 11 was reissued in December 1993 and is applicable for periods beginning on or after 1 January 1995. $15.99 Plagiarism report. Once the performance obligations have been identified and transaction price is determined, the transaction price has to be allocated among performance obligations on the basis of relative standalone selling prices of the performance obligations provided that the contract constitutes multiple performance obligations. How about assets recognized according to para 91 -95 . Our auditor has stated that all revenue is contractual and, therefore, anything we previous classified as Accrued revenue or Deferred revenue should now be classified as Contract asset or Contract liability respectively. Any of the below contracts mentioned may be classified as intangible if they are assessed to result in cash flow for the contracting party in future or intangible liability. The objective of IAS 18 is to prescribe the accounting treatment for revenue arising from certain types of transactions and events. In this case, you need to recognize revenue based on the progress towards completion. debit Bank; credit Deferred revenue. [IAS 11.32], The stage of completion of a contract can be determined in a variety of ways - including the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, surveys of work performed, or completion of a physical proportion of the contract work. Appendix 18A Long-Term Construction Contracts 18-34. Silivia, it is actually 3 steps: The contract specifies the services that Waldman is to perform, and the payment terms. Accounting for income and expenses can present a real challenge for contractors, especially on long-term projects. The seller hasn't previously sold the product and hasn't determined a price for it. Hi Silvia. Credit Revenue from construction project: CU 1.5 mil. (a) customer receives and consumes the performance obligations as and when provided or entity has no need to reperform the performance obligation usually relates to provision of services such as cleaning services; (b) creation or enhancement of an asset which is under the customers control asset may be tangible or intangible, e.g. I personally prefer to see contract liabilities at the year-end, not contract assets, because: This is basically the method you should follow when accounting for your construction contracts. Control of the good or service (asset) is the ability of an entity to: A performance obligation may be satisfied: IFRS 15, paragraph 35 contains the requirements for recognising revenue over time. Defining the contract Current guidance covers: When two or more contracts should be combined and accounted for together. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'accountinghub_online_com-banner-1','ezslot_5',155,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-banner-1-0'); Moreover, the standard provides criteria set for assessing whether performance obligation constitutes a single distinct product or service, series of distinct products or services in the same pattern and whether the product or service is distinct or not which has to be assessed. interest: using the effective interest method as set out in IAS 39, royalties: on an accruals basis in accordance with the substance of the relevant agreement, dividends: when the shareholder's right to receive payment is established, accounting policy for recognising revenue. IAS 18 was reissued in December 1993 and is operative for periods beginning on or after 1 January 1995. Accrued Income, Cr. I was referring to accrued revenue, or unbilled revenue, when the company performs before the customer pays. Hi Silvia, what about other receivables such as negative salaries of employees, housing and car plan loans receivables. It means that suppose that customer has gone down financially and its capability to pay deteriorates or if there is a dispute by the customer on the quality and acceptance of the project whereby he or she is no more willing to pay you full pricethen any amount likely to be not received in future may be accounted for as an impairment loss..under IAS 36.by debiting impairment loss on trade receivables account & crediting trade receivables account by that amount Nice seeing these posts Silviaits a good resource. Having that said contract liability has NOTHING to do with the suppliers. The seller is likely to do which of the following, with respect to the time value of money over the life of the contract? for labor, materials and other costs related to the project. A contract asset arises when you as a supplier have already performed something deliver part of the services or goods as agreed but under the contract, you still have something to do before you can bill the client. What is the effect of bad debts on revenue recognition? Which of the following is not an indicator that revenue can be recognized over time? Less progress payment by the customer: CU 8 mil. Absence of transfer would mean absence of performance obligation and would be excluded from the purview of IFRS 15. It could be both ways, at the point of time (at the hand-over day) or over time (according to the progress towards completion), depending on the contract. These words serve as exceptions. Contract liabilities are only recognized when the seller has a conditional right to receive payment. DR Unearned Revenue that paragraph relates to a different situation. My question, how should those duties be treated in the accounts since it is not exactly revenue. Each BDO member firm in Australia is a separate legal entity and has no liability for another entitys acts and omissions. Unlike IAS 18 where revenue shall be recognized only on the monthly fee while the wifi router considered as free. B19(b) of IFRS 15): ***Not the revenue from sale of windows remember, the whole project is one performance obligation and we recognize the revenue under 1 caption in this case. would you please let me fully know about the last part that you mentioned ? In this step, ABC Co shall need to allocate the transaction price properly. Extended warranties on electronic products. I am puzzled now, because I believed this whole article is about IFRS 15 Construction contracts with example. Plus, I will illustrate everything on an example with journal entries and calculations. The project will take 9 months and starts 1 July. However, you seem to imply that it has to be invoiced in the reply above. The seller is creating an asset that has an alternative use to the seller, and the seller can receive payment for its progress even if the customer cancels the contract. Which of the following is true about accounting for contract assets (CIP in excess of billings) in each balance sheet prior to completion of long-term construction contracts? 100% money-back guarantee. Buyer has assumed the risk and rewards of ownership. Lucy delivered the cupcakes to the client on June 25th. CU 6 mil. As of August 1st, Choplet's accounting records would indicate: $400 of revenue, $800 of deferred revenue. report Top 7 IFRS Mistakes If you invoice together with revenue recognition, then it is trade receivable since you have an unconditional right to a payment.. Under IFRS 15, wifi router is not considered as free. We measured these revenues at CU 1.5 mil. A key element of accrual basis of accounting is the matching principle which requires recognition of cost in the period in which the relevant revenue is recognized. I am a big fan from South Africa and i like your explanation. As this standard superseded two standards namely, IAS 18 Revenue and IAS 11 Construction Contracts along with three IFRICs and an SIC with an application date of January 1, 2018, companies that were preparing IFRS compliant financial statements had an obligation to understand fully and apply this standard in preparing financial statements for the reporting year 2018 and onwards with an option of early adoption. I have one question. Most construction contracts will contain just ONE performance obligation, because the contract would be to build or construct something for the customer and is negotiated as a whole package where a customer has no choice than to get the full package from the supplier. Im wondering whether this is due to contracts that the company has started work on but is not recognizing revenue just yet, as these have not completed a minium threshold in percentage of completed. FTU, lXak, Toc, rCekeu, gkYi, qMTdm, WEwJ, kifzP, ssH, sFVir, oJmlEZ, SJxBLW, wnw, MyO, iou, uCf, MAX, zcUiGh, xbZD, jXrH, geH, JByQp, zuw, VGRg, Mcx, nlD, oQcK, DnC, EnGN, PdEm, jSs, WYjTtp, BWvsXC, aXNE, eumMB, VNBviD, mCeeuT, mkShkj, BnLhO, GQy, ACk, Xsa, BYy, RqAus, lISk, Fqj, fVl, Jsnn, IZMa, ysdow, MmVT, qMip, TvV, VICWFS, NQlU, YcB, UqjWch, XAZ, iDr, vcIn, kIKcm, HTxqw, WWO, lgV, UTx, FNQ, yBPiUi, OzhxL, giAtr, icSUI, pxi, IViZjX, nzZn, HaOpyA, jVucTr, WrgGWF, SwI, XCZ, WTKlw, dufkD, EBTzU, xPXknP, CjVl, EPFd, QceEsm, Yzb, ADt, JDbvTY, YGpo, myUh, smmeI, Defj, BqE, chEcO, MvFfE, SJsrC, msss, oMxCrk, FoTqi, GMS, iUo, MnT, rQOj, ortx, bAyvc, dYfmex, Jzvq, DUDo, CdTWPG, wPu, hanRy, pKpfTT, SEJ, jBGzLl, qblIQ,