in order to classify a transaction as a sales-type lease, a lessor must meet one of the lease classification tests. what other criterion must the lessor meet for lease capitalization?

Answers

Answer 1

Along with one of the lease classification test, a lessor must  also meet the criterion of the collectability of the payments from the lessee must be probable.

A lease is a contract outlining the terms under which one party agrees to rent an asset—in this case, property—owned by another party. In exchange, it ensures the lessor (the property owner or landlord) will receive monthly payments from the lessee (also known as the renter) for a predetermined amount of time.

The details of rental agreements for real estate, as well as for real and personal property, are outlined in leases, which are legally enforceable contracts. These contracts are binding by both parties and contain obligations for each party to carry out and uphold the agreement.

To know more about lease visit:

https://brainly.com/question/29216664

#SPJ4


Related Questions

Which factor plays the biggest role in motivating economic decisions in a
market economy?
O A. Corruption in the leadership of powerful groups
O B. Commitment to maintaining a traditional lifestyle
O C. Competition between different businesses
D. Cooperation between governments and citizens

Answers

The answer is D I’m pretty sure

Cooperation between governments and citizens: plays the biggest role in motivating economic decisions in a market economy. Thus, option D is the correct option.

What Is a Market Economy?

A market economy is a kind of capitalism in which a nation's companies and residents interact to determine economic policy and the cost of products and services. Although there may be some central planning or government interference, this phrase often denotes a more generally market-oriented economy.

The majority of economic decisions in a market economy are made through voluntary transactions that follow the rules of supply and demand. In a market economy, entrepreneurs are free to pursue profit by producing outputs that are worth more than the inputs they use, or, if they choose not to, to fail and close their doors. The forces of supply and demand are used in market economies to set the right prices and quantities for the majority of products and services.

Learn more about Market Economy here:

https://brainly.com/question/2343400

#SPJ7

Which investment security has the least risk associated?

A) Mutual Funds
B) Stocks
C) Bonds

Answers

Answer:

I think it's Mutual Funds?

g describe what a merger is and then explain the difference between a vertical merger and a horizontal merger. do some searching and give one example of a recent merger of 2 companies.

Answers

When two competing companies that sell the same products or services merge, this is referred to as a horizontal merger and a vertical merger is a merger of companies that operate at different stages of production.

A merger is a business transaction in which two existing, independent companies join forces to form a new, single legal entity. Mergers are entirely voluntary. Both companies are typical of comparable size and scope, and both stand to benefit from the transaction.

From start to finish, the merger and acquisition process encompasses all of the steps involved in merging or acquiring a company. This includes all activities such as planning, research, due diligence, closing, and implementation, which we will go over in detail in this article.

To know more about mergers, click here.

https://brainly.com/question/1086715

#SPJ4

Which of the following would the social security tax pay for? a health insurance b pensions for the elderly and disabled that qualified c vacations d education

Answers

B. Pensions for the elderly and disabled That qualified

In a situation where the seller negotiates a contract contingent upon being able to find a new home to purchase, who needs to be protected

Answers

The buyer needs to be protected. In a situation where the seller negotiates a contract contingent upon being able to find a new home to purchase.

A "contingent agreement" is a settlement to do or now not to do something, if some event, collateral to such settlement, does or does now not show up. example. A contract to pay B Taka 10,000 if B's residence is burnt. this is a contingent agreement. Enforcement of contracts contingent on an occasion taking place.

A contingent settlement is an agreement that states which actions under sure conditions will result in specific outcomes. Contingent contracts usually arise while negotiating events fail to attain a settlement.

In simple words, contingent contracts, are those in which the promisor carries out his obligation simplest whilst sure situations are met. The contracts of insurance, indemnity and assurance are some examples of contingent contracts.

Learn more about the contract contingent here: https://brainly.com/question/13248177

#SPJ4

When a bank wishes to build a long-term relationship with a borrower, it may offer:_____.

Answers

When a bank wishes to build a long-term relationship with a borrower, it may offer Loan.

In a loan, a certain quantity of money is given to another person in exchange for the value or main amount being repaid at a later date. In many circumstances, the lender increases the principal value by adding interest or finance charges, which the borrower must pay in addition to the principal sum.

Loans may be made for a predetermined, one-time sum or as an open-ended line of credit with a cap up to a certain amount. In addition to secured and unsecured loans, there are also commercial and personal lending options.

To learn more about Loan here

https://brainly.com/question/11794123

#SPJ4

features of small office ​

Answers

Answer:

just made it yourself

Explanation:

hehehe

Which of the following describes how the U.S. government protects and supports farmers and ranchers?
through establishing and maintaining food standards
through programs that provide direct payments
through allowing agribusiness companies to create oligopolies
through strict measures of qualis for commodities

first one to get it right gets Brainliest ​

Answers

Answer:

through allowing agribusiness companies to create oligopolies

Explanation:

Answer:

through programs that provide direct payments

Explanation:

The United States government gives free money to farmers and ranchers through a government subsidiary.

HELP I AM BEING TIMED!!!!!


Damell has an eye for detail and is good at drawing realistic pictures. His friend Riannon is very good with her
hands and at following directions to assemble materials. Considering Damell and Riannon's skills, how would they
best fit into careers in architecture and construction?
Damell is bemer fit for work in construction, while Riannon is better fit for work in architecture.
O Riannon is better fit for work in construction, while Damell is better fit for work in architecture.
Both Damell and Riannon would be more successful in architecture than in construction.
O Both Damell and Riannon would be more successful in construction than in architecture.

Answers

Answer: b

Explanation:

in these, the Damell and Riannon's skills, they best fit into careers in architecture and construction is Riannon's is better fit for work in construction, while Damell is better fit for work in architecture. The correct option is (B).

What do you mean by the architecture?

Architecture, as opposed to construction-related abilities, is the art and technique of designing and building.

Architecture is a discipline that satisfies both functional and expressive needs, and as a result, it serves both utilitarian and aesthetic goals.

These two ends can be identified from one another but they cannot be separated, and the proportional importance accorded to each can differ significantly.

In accordance with the requirements of its various organizations, society determines the types of architecture, not architects. Society establishes the objectives, and the architect is tasked with figuring out how to get there.

Therefore, in these the Damell and Riannon's skills, they best fit into careers in architecture and construction is Riannon's is better fit for work in construction, while Damell is better fit for work in architecture.

To know more about the architecture, visit:

https://brainly.com/question/11460336

#SPJ2

A child-tax credit (deduction) would
show up on which form?
A. 1040
B. 1099
C. 19

Answers

Answer:

see the answer

Explanation:

I think It is A

The compound interest rate per year that amounts of $1,000 one year ago and $1,345.60 one year hence are equivalent to is closest to Multiple Choice a. 8.5% per year b. 10.8% per year c. 20.2% per year d. None of the above.

Answers

The compound interest rate per year that would make $1,000 one year ago equivalent to $1,345.60 one year later is closest to 8.5% per year. This corresponds to option A.

To find the compound interest rate, we can use the formula for compound interest:

Future Value = Present Value * (1 + Interest Rate)^n

Given that $1,000 one year ago is equivalent to $1,345.60 one year later, we can set up the equation as:

$1,345.60 = $1,000 * (1 + Interest Rate)^1

Dividing both sides by $1,000 gives:

1.3456 = 1 + Interest Rate

Subtracting 1 from both sides gives:

Interest Rate = 1.3456 - 1 = 0.3456

Converting this to a percentage, we get:

Interest Rate = 0.3456 * 100 = 34.56%

Therefore, the compound interest rate per year that makes $1,000 one year ago equivalent to $1,345.60 one year later is approximately 34.56% per year. Among the given options, the closest value to this rate is 8.5% per year (option A).

Learn more about compound interest here:

https://brainly.com/question/14295570

#SPJ11

Which of the following made the building of the first skyscrapers possible
A.Elevator
B.Light timber frame forms
C.Internal combustion engine
D. Rapid steel production

Answers

Answer:

choose all three

elevator

internal combustion engine

rapid steel production

Explanation:

Elevator, Internal combustion engine and Rapid steel production  made the building of the first skyscrapers possible. Hence, option A, C and D are correct.

What is Elevator?

An elevator, often called a lift, is a vehicle that goes in a vertical shaft to carry passengers or goods between floors of a multistory building. With the aid of a counterweight, the majority of modern elevators are propelled by electric motors through a system of cables and sheaves.

The four fundamental types of elevators are hydraulic, traction, machine-room-free, and vacuum. The fundamental distinction between these two words can be seen in the accents in which they are used; for instance, "lift" is used with a British accent whereas "elevator" is used in an American one.

Elevators or lifts carry people and cargo up and down, while escalators act as moving staircases from one story of a structure to another. Moving walkways transport people horizontally or at a slight slope.

Thus, option A, C and D are correct.

For more information about Elevator, click here:

https://brainly.com/question/29477960

#SPJ5

3. ______ are defined as goods or services that are required for health and safety.

Answers

Occupational Health and Safety are defined as goods or services that are required for health and safety. Information standards are guidelines governing the information that must be provided to consumers when they purchase specific goods.

What is the safety of goods?

A safe product is one that delivers either no risk or a minimum tolerable level of risk, taking into account the product's typical or reasonably foreseeable use and the need to maintain a high level of consumer protection.

Occupational health and safety is a multidisciplinary discipline that deals with all elements of workplace health and safety, with a heavy emphasis on preventing workplace dangers.

Learn more about the safety of goods here:

https://brainly.com/question/28480753

#SPJ1

State one financial objective for LEGO.
3 Marker ​

Answers

Answer: Building, un-building, rebuilding, thereby creating new things and developing new ways of thinking about ourselves, and the world.

Explanation: looked at Lego. com.
I hope it’s right, sorry if it’s not. Best of luck :)

10. you work for a technology company. your company has come up with new technology that will revolutionize how we search the internet. what kind of project management structure would you recommend? what information would you like to have to make this recommendation and why?

Answers

Your company has created innovative technology that will transform how we search the internet.

The first step is to consider which project management methodology would be appropriate for a technology venture of this scale, and there are several project management methodologies available.The next step is to determine the most important information to gather when deciding on a project management approach.

A company must have all of the information required to make an informed decision, which will significantly improve the chances of success.

A few key items to consider:

What are the company's objectives?

What is the project's timeline?

What is the project's budget?

What are the stakeholders' and customers' expectations?

What is the company's organizational structure?

Once you have all of the information you need, you can decide on the most appropriate project management methodology for your company's requirements.

To know more about management methodology click on below link:

https://brainly.com/question/28458561#

#SPJ11

How do you get people to back off

Answers

Answer:

tell them you'll beat am up lol

Answer:

Tell them "Yoooo get the f away or imma push you away"

1. If average fixed cost is 40 and average variable cost is 80 for a given output, we then know that average total cost is

Answers

Answer:

120

Explanation:

Average total cost = average fixed cost + average variable cost

average fixed cost = Total fixed cost / quantity

40 + 80 = 120

Fixed costs are costs that do not vary with output. e,g, rent, mortgage payments

average variable cost = total variable cost / quantity

Variable costs are costs that vary with production. Hourly wage costs and payments for production inputs are examples of variable costs

alternative sources of start-up funding available to young South African entrepreneurs​

Answers

The sources of capital that are available to the young entrepreneurs in South Africa would be:

grantsIDF CapitalFinance agenciesLulalend Business Funding.

What is meant by finance capital?

This is the term that is used to refer to the money that a person would need in order to be able to start a business. It is the money that is needed to get things in an operational form.

The lack of capital is one of the issues that face the growth of the entrepreneurial business world in South Africa as a lot of people do not have the money with which to build on.

Read more on capital funding here: https://brainly.com/question/1957305

#SPJ1

Tulip Corporation purchased equipment for​ $58,000 on January​ 1, 2017. On December​ 31, 2019, the equipment was sold for​ $24,000. Accumulated Depreciation as of December​ 31, 2019 was​ $33,000. Calculate gain or loss on the sale.

Answers

Answer:

question is not clear please send clear question

What types of planning can be done to improve a nation’s economy?
A nation can undergo ____ planning or ___ planning in order to improve its economy.

Answers

Answer:

A nation can undergo long-term planning or constructive planning in order to improve its economy. Long-term planning involves setting goals and implementing policies that will have an impact over a period of several years. This type of planning may involve investments in education, infrastructure, and research and development, among other areas. Constructive planning involves implementing policies that encourage economic growth and development, such as reducing barriers to trade, promoting entrepreneurship and innovation, and investing in key industries. These types of planning can help a nation to create jobs, increase productivity, and improve living standards for its citizens. THANK YOU

the magnitude of operating leverage for perkins corporation is 4.5 when sales are $100,000. if sales increase to $110,000, profits would be expected to increase by what percent? a. 4.5% b.14.5% c.45% d.10%

Answers

It would be anticipated that the profit would rise by 45%. The appropriate response to the given question is option (c).

What is Operating Leverage?

The percentage of a company's cost structure that is made up of fixed expenses as opposed to variable costs is measured by operating leverage. A corporation is said to have more operating leverage if its fixed expenses are higher than its variable costs.

Magnitude of operating leverage= 4.5

Old sales= $100000

New sales= $110000

Percentage increase in sales:

(New-old)/old = (110,000-100,000)/100,000

                       = 10%

Consequently, a percentage rise in profit might be anticipated:

sales percentage growth times the degree of operational leverage

                        = 10% * 4.5

                        = 45%

To know more about Operating Leverage, visit:

https://brainly.com/question/29743788

#SPJ1

Which statement about the Federal Reserve (the Fed) is true?

O Unless a person works there, the Fed has little impact on everyday life.
O The Fed determines the criteria banks must use to evaluate loan requests.
O The Fed sets monetary policy, which affects the interest rates banks offer.
O Because it is independent, the Fed reviews and approves the national budget.

Answers

A statement that is true on the Federal Reserve is that C. The Fed sets monetary policy, which affects the interest rates banks offer.

What does the Federal Reserve do ?

The American central bank is known as the Federal Reserve System (FRS). It is conceivably the most potent financial organization in the entire globe and is sometimes referred to as "the Fed." It was established to give the nation a secure, adaptable, and stable financial and monetary system.

Its primary duties include controlling the money supply, establishing interest rates, and overseeing the financial system. In times of economic crisis, it also serves as a lender of last resort, as was shown during the financial crisis of 2008.

These powers of the Federal Reserve mean that it is the one which sets the monetary policy of the United States. This monetary policy will then affect the interest rates on loans, offered by banks.

Find out more on the federal reserve at https://brainly.com/question/1997750

#SPJ1

What taxes are paid directly to the government by taxpayers?.

Answers

Direct Taxes, as the name suggests, are unit taxes that are unit directly paid to the govt by the remunerator. it's a tax applied on people and organizations directly by the govt e.g. income tax, corporation tax, wealth tax etc.

Indirect Taxes are area units applied on the manufacture or sale of products and services. There are unit 2 forms of taxes particularly, direct taxes and indirect taxes. The implementation of each of the taxes differs. The intermediator later files a come back|income tax return|return|legal document|legal instrument|official document|instrument} and forwards the tax return to the government with the return.

Direct tax may be a tax that someone or an organization pays on to the entity that obligatory it. Examples embrace taxation, property tax, and private property tax.

To learn more about direct tax, visit here

https://brainly.com/question/10652477

#SPJ4

The term for distributing merchandise from the manufacturer to retail locations is called:
A. Receiving
B. Updating
C. Refreshing
D. Allocation

Answers

Answer:

Receiving??

Explanation:

(I don't really know, I'm just trying to get points for answering questions so I can ask my own questions lol)

Akwamba made this statement ‘organisations cannot be successful if managers fail to pay attention to the forces in the external environment'. Do you agree or not? Justify using practical examples (9 marks)

Answers

Answer:

Yes, I agree

Explanation:

As managers in an organization, proper attention must be paid to the forces in the external environment because these forces are dynamic and business cannot exist without them hence must align with these changes inorder to be successful.

Some of theses forces have direct impact with an organization such as customer's reaction to a company's product, how well the company stays ahead of it's competitors , suppliers and creditors. External forces in the environment that have indirect impact to a company are compliance with local laws, socio cultural forces, religion etc.

Practical examples

• Customer's reaction to a product speaks to what measures are taken by a company to improving the quality of products produced and sold. Favourable reaction would make the company succeed while unfavourable reaction could mar the company's performance.

• Level of compliance with local laws is also an important force in the external environment that must be adhered to. If a company must succeed, it must comply with local laws and order, failure to do so could result to fine or expulsion from the community.

20 POINTS FOR THE ANSWER
Choose a specific technological advancement from the list presented. Once you have chosen, research its impact on the evolution of media in relation to design. Make sure to cite your sources too!
Possible choices:
Johannes Gutenberg and the printing press
Pi Sheng and movable type
Saul Bass and movie credit design
Paul Rand and corporate identity systems
Digital printing
Digital photographic editing
Linotype typesetting machine

Answers

Digital printing is best used for items that require high amounts of detail and smaller quantity orders. Unlike conventional printing, there are no pre-press stages between the digital document files and the final product; there is also no need for messy formatting equipment like film plates or photo chemicals.

What is the evolution of printing?

The printing is credited as the earliest form and was first developed in China around 200AD. As the name suggests, it involves carving a design into a block of wood. Once the wood is carved, the raised part is then inked and paper is placed on top.

It's been 20 years since Israeli Benny Landa revolutionized the printing industry with the advent of digital printing, and industry watchers say the inventor may have repeated the feat with a new product unveiled.

Learn more about digital printing here,

https://brainly.com/question/12472029

#SPJ1

The purpose of the Analyze phase of a Lean Six Sigma project is to… (select the best answer)A. …identify potential causes of the problem, narrow down and prioritize potential causes, and determine the vital few, root causes of the problemB. …identify potential causes of the problem and narrow down this listC. …determine the vital few, root causes of the problemD. …identify the cause(s) of the problem

Answers

The purpose of the Analyze phase of a Lean Six Sigma project is to "identify potential causes of the problem, narrow down and prioritize potential causes, and determine the vital few, root causes of the problem" (option A).

Six Sigma is a data-driven and process-focused quality control methodology that aims to identify and eliminate defects or errors in a process. It's a problem-solving strategy that aims to improve the quality of the output by reducing variations and defects.

Six Sigma aims to accomplish this by introducing standardization and reducing waste. Six Sigma follows a disciplined five-step approach to problem-solving called DMAIC (Define, Measure, Analyze, Improve, and Control).

The Analyze phase is the third step in the DMAIC model.The purpose of the Analyze phase of a Lean Six Sigma project is to identify potential causes of the problem, narrow down and prioritize potential causes, and determine the vital few, root causes of the problem.

The Analyze phase aims to determine the factors that contribute to the problem's existence and distinguish between causes and effects. This phase will help the team identify the most important causes, prioritize them, and identify possible solutions.  Thus, option A is the answer.

You can learn more about Six Sigma at

https://brainly.com/question/10470492

#SPJ11

True or false The larger the debt levels in an organization the greater the risk of bankruptcy

Answers

False. The statement that the larger the debt levels in an organization, the greater the risk of bankruptcy is not universally true. While high levels of debt can increase the risk of bankruptcy, it is not the sole determinant of bankruptcy risk. Other factors such as cash flow, profitability, industry conditions, management competence, and economic factors also play a significant role in assessing bankruptcy risk.

Debt levels alone do not provide a complete picture of a company's financial health. It is crucial to analyze the ability of the organization to generate sufficient cash flow to service its debt obligations. A highly profitable company with substantial cash flow may be able to manage and service its debt effectively, even with high debt levels.

To assess bankruptcy risk, financial ratios such as debt-to-equity ratio, interest coverage ratio, and current ratio can be used. These ratios provide insights into the organization's ability to meet its debt obligations and assess its overall financial health. However, these ratios should be analyzed in conjunction with other factors mentioned earlier to make a comprehensive assessment of bankruptcy risk.

while high levels of debt can increase the risk of bankruptcy, it is not the sole determinant. The overall financial health of an organization depends on various factors, and a holistic analysis is necessary to evaluate bankruptcy risk accurately.

Learn more about bankruptcy,visit:

https://brainly.com/question/27220195

#SPJ11

When an investor purchases stock, he or she becomes a(n) __________ of the issuing company.

Answers

When an investor purchases stock, he or she becomes an owner of the issuing company.

What is a stock?A stock is a general term used to describe the ownership certificates of any company. A share, on the other hand, refers to the stock certificate of a particular company. Holding a particular company's share makes you a shareholder. Stocks are of two types—common and preferred.All publicly traded companies issue common stock. Some companies also issue preferred stock, which exposes you to somewhat less risk of losing money, but also provides less potential for total return.

To learn more about stocks, refer: https://brainly.com/question/14649952?referrer=searchResults

#SPJ4

what is marketing
please answer if u know,i will mark brainiest​

Answers

Answer:

Marketing refers to activities a company undertakes to promote the buying or selling of a product or service. Marketing includes advertising, selling, and delivering products to consumers or other businesses. Some marketing is done by affiliates on behalf of a company.

hope it helps!

Other Questions
As towns are established... along the rivers Savannah and Alatamaha, they will make such a barrier as will render the southern frontier of the British Colonies on the Continent of America, safe from Indian and other enemies.General James Oglethorpe, 1733 Which human geographic factor most likely prompted this observation? The Westside Bakery uses 440 pounds of sugar to make1,000 cakes. Each cake contains the same amount of sugar.How many pounds of sugar are used in each cake? Which of the following is the best version of the underlined portion of sentence 2 (reproduced below)?Elk have been observed, cavorting over patches of snow, jumping and twisting their bodies, even whenabundant bare ground is available nearby.O (as it is now)O observed cavorting over patches of snow, jumping and twisting their bodies,O observed, cavorting over patches of snow, jumping, and twisting their bodiesO observed cavorting, over patches of snow, jumping and twisting their bodies, Suppose that two firms, firm 1 and firm 2, produce the same homogenous good, and that these two firms are the only firms in the market. The firms have the same constant average and marginal cost,AC=MC=5. Market demand is given by the inverse demand functionP=14QwherePis the market price,Q=Q1+Q2andQ1andQ2are the quantities produced by firm 1 and 2 respectively. The firms compete with each other according to the Cournot oligopoly model. Calculate the following values in the Cournot equilibrium, (a) market price(P)(b) firm 1's quantity(Q1)(c) firm 2's quantity(Q2)(d) firm 1's profit(1)(e) firm 2's profit(2 I need a graph for this question-6 > 3p + 9 What is the primary reason that an auditor must add a paragraph to the audit report when the client has changed an accounting principle or method of application?a. Because substantive misstatements are likely to result during the period of transition from one accounting principle to another.b. To alert financial statement readers that the company is complying with the most recent FASB statements.c. Because the change may affect the comparability of this year's financial statements with those of previous years.d. To clarify that the client is in compliance with GAAP. Which of the following is equal to the fraction below?(4/5)^6A. 6(4/5)B. 4^6/5C. 4^6/5^6D. 24/30 may someone pleaes help me on this math problem Identify and briefly explain FOUR (4) components of the generic data warehouse framework. Support your answer with proper examples. nitric oxide reacts with oxygen to form nitrogen dioxide: what is for the forward reaction if the equilibrium concentration of is 0.200 m, is 0.100 m, and is 0.250 m at 25c? Identify the acid and conjugate base pair in the following equation: Susan, the CEO of a large, publicly traded company, proposed that a large division enter a joint venture with another company. The shareholders did not vote on the transaction. In the end, the joint venture did not turn out well. Shareholders sued Susan. The court determined that the transaction was entirely fair to the corporation, but it resulted in a $15 million loss. Will Susan be liable On January 1, 2023, Eastern Corporation purchased a machine for $300,000. Thesales tax was $30,000 and the delivery charges were $5,000. All charges were paid incash. Eastern plans on using the machine in its business for 5 years and then disposingof it. Eastern estimates a zero salvage value. Eastern uses straight line depreciation.Required: Record the asset Record the annual depreciation Remove the fully depreciated asset and accumulated depreciation from the accountingrecords Record the transactions in the journal and post them to the ledger. A rectangular pyramid has a height of 5 inches, width of 4 inches and length of 9 inches. What is the volume of the pyramid How many more oxygen atoms represented in the formula for barium sulfate than in the formula for barium hydroxide The RISKSIMTABLE function is used to summarize the results of a single simulation of product lifetime. I = PRTC = 2r A = r2 Find the mean, median, and mode of the data set. Round to the hundredths, if necessary. 29,300 24,350 32,400 15,100 14,200 21,950 27,450 29,400 15,200 35,050 16,050 11,500 13,050 11,500 11,600 11,100 21,450 Philip has been hospitalized for an episode of schizophrenia. He believes that secret agents are bombing his brain with gamma rays, and he sometimes sees grotesque creatures climbing on the wall of his hospital room. Philip's symptoms are referred to as _____ symptoms of schizophrenia. After studying the chapter, respond with your own OEQ which stands for observe, explain, and question. What is one Observation? Explain your observation.