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FOR INSTRUCTOR USE ONLY
CHAPTER 8
REPORTING AND ANALYZING RECEIVABLES
SUMMARY OF QUESTIONS BY LEARNING OBJECTIVE AND BLOOM’S TAXONOMY
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True-False Statements
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Multiple Choice Questions
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Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-2
Brief Exercises
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Exercises
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Completion Statements
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Matching
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Short Answer Essay
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*This topic is dealt with in an Appendix to the chapter.
Reporting and Analyzing Receivables
FOR INSTRUCTOR USE ONLY
8-3
SUMMARY OF LEARNING OBJECTIVES BY QUESTION TYPE
Learning Objective 1
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1
TF
7
TF
60
MC
66
MC
212
BE
226
Ex
2
TF
8
TF
61
MC
67
MC
213
BE
227
Ex
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TF
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MC
62
MC
70
MC
214
BE
228
Ex
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TF
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MC
63
MC
71
MC
217
BE
244
CS
5
TF
58
MC
64
MC
210
BE
224
Ex
245
CS
6
TF
59
MC
65
MC
211
BE
225
Ex
258
MA
Learning Objective 2
Item
Type
Item
Type
Item
Type
Item
Type
Item
Type
Item
Type
9
TF
29
TF
85
MC
105
MC
125
MC
221
BE
10
TF
30
TF
86
MC
106
MC
126
MC
225
Ex
11
TF
31
TF
87
MC
107
MC
127
MC
226
Ex
12
TF
32
TF
88
MC
108
MC
128
MC
227
Ex
13
TF
33
TF
89
MC
109
MC
129
MC
229
Ex
14
TF
68
MC
90
MC
110
MC
130
MC
230
Ex
15
TF
69
MC
91
MC
111
MC
131
MC
231
Ex
16
TF
72
MC
92
MC
112
MC
132
MC
232
Ex
17
TF
73
MC
93
MC
113
MC
133
MC
233
Ex
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TF
74
MC
94
MC
114
MC
134
MC
234
Ex
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TF
75
MC
95
MC
115
MC
135
MC
246
CS
20
TF
76
MC
96
MC
116
MC
136
MC
247
CS
21
TF
77
MC
97
MC
117
MC
137
MC
248
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22
TF
78
MC
98
MC
118
MC
138
MC
249
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23
TF
79
MC
99
MC
119
MC
139
MC
250
CS
24
TF
80
MC
100
MC
120
MC
140
MC
251
CS
25
TF
81
MC
101
MC
121
MC
214
BE
258
MA
26
TF
82
MC
102
MC
122
MC
215
BE
260
SA
27
TF
83
MC
103
MC
123
MC
216
BE
268
SA
28
TF
84
MC
104
MC
124
MC
217
BE
269
SA
Learning Objective 3
Item
Type
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Type
Item
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34
TF
45
TF
151
MC
162
MC
218
BE
253
CS
35
TF
141
MC
152
MC
163
MC
219
BE
254
CS
36
TF
142
MC
153
MC
164
MC
220
BE
258
MA
37
TF
143
MC
154
MC
165
MC
228
Ex
259
SA
38
TF
144
MC
155
MC
166
MC
235
Ex
261
SA
39
TF
145
MC
156
MC
167
MC
236
Ex
262
SA
40
TF
146
MC
157
MC
168
MC
237
Ex
41
TF
147
MC
158
MC
169
MC
238
Ex
42
TF
148
MC
159
MC
170
MC
239
Ex
43
TF
149
MC
160
MC
171
MC
240
Ex
44
TF
150
MC
161
MC
172
MC
252
CS
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
FOR INSTRUCTOR USE ONLY
8-4
Learning Objective 4
Item
Type
Item
Type
Item
Type
Item
Type
Item
Type
Item
Type
46
TF
174
MC
185
MC
196
MC
207
MC
258
MA
47
TF
175
MC
186
MC
197
MC
208
MC
263
SA
48
TF
176
MC
187
MC
198
MC
209
MC
264
SA
49
TF
177
MC
188
MC
199
MC
222
BE
265
SA
50
TF
178
MC
189
MC
200
MC
223
BE
266
SA
51
TF
179
MC
190
MC
201
MC
241
Ex
267
SA
52
TF
180
MC
191
MC
202
MC
242
Ex
53
TF
181
MC
192
MC
203
MC
243
Ex
54
TF
182
MC
193
MC
204
MC
255
CS
55
TF
183
MC
194
MC
205
MC
256
CS
173
MC
184
MC
195
MC
206
MC
257
CS
Note: TF = True-False C = Completion
MC = Multiple Choice Ex = Exercise
Ma = Matching SA = Short Answer Essay
CHAPTER LEARNING OBJECTIVES
1. Explain how companies recognize accounts receivable. Receivables are frequently
classified as accounts, notes, and other. Accounts receivable are amounts customers owe on
account. Notes receivable represent claims that are evidenced by formal instruments of
credit. Other receivables include nontrade receivables such as interest receivable, loans to
company officers, advances to employees, and income taxes refundable.
Companies record accounts receivable when they provide a service on account or at the
point-of-sale of merchandise on account. Sales returns and allowances and cash discounts
reduce the amount received on accounts receivable.
2. Describe how companies value accounts receivable and record their disposition. The
two methods of accounting for uncollectible accounts are the allowance method and the direct
write-off method. Under the allowance method, companies estimate uncollectible accounts as
a percentage of receivables. It emphasizes the cash realizable value of the accounts
receivable. An aging schedule is frequently used with this approach.
3. Explain how companies recognize, value, and dispose of notes receivable. The formula
for computing interest is: Face value of note annual interest rate Time in terms of one
year. Notes can be held to maturity, at which time the borrower (maker) pays the face value
plus accrued interest and the payee removes the note from the accounts. In many cases,
however, similar to accounts receivable, the holder of the note speeds up the conversion by
selling the receivable to another party. In some situations, the maker of the note dishonors the
note (defaults), and the note is written off.
Reporting and Analyzing Receivables
8-5
4. Describe the statement presentation of receivables and the principles of receivables
management. Companies should identify each major type of receivable in the balance sheet
or in the notes to the financial statements. Short-term receivables are considered current
assets. Companies report the gross amount of receivables and the allowance for doubtful
accounts. They report bad debt and service charge expenses in the income statement as
operating (selling) expenses, and interest revenue as other revenues and gains in the
nonoperating section of the statement.
To properly manage receivables, management must (a) determine to whom to extend credit,
(b) establish a payment period, (c) monitor collections, (d) evaluate the liquidity of
receivables, and (e) accelerate cash receipts from receivables when necessary. The accounts
receivable turnover and the average collection period both are useful in analyzing
management’s effectiveness in managing receivables. The accounts receivable aging
schedule also provides useful information. If the company needs additional cash,
management can accelerate the collection of cash from receivables by selling (factoring) its
receivables or by allowing customers to pay with bank credit cards.
TRUE-FALSE STATEMENTS
1. Trade receivables occur when two companies trade or exchange notes receivables.
2. Trade receivables can be an account receivable or a note receivable.
3. Other receivables include non-trade receivables such as loans to company officers.
4. Advances to employees are referred to as accounts receivable.
5. Both accounts receivable and notes receivable represent claims that are expected to be
collected in cash.
6. Accounts receivable are one of a company’s least liquid assets.
7. Accounts receivable are the result of cash and credit sales.
8. The two accounting problems with accounts receivable are: (1) recognizing and (2)
disposing.
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-6
9. Receivables are valued and reported in the balance sheet at their gross amount less any
sales returns and allowances and less any cash discounts.
10. An aging of accounts receivable schedule is based on the premise that the longer the
period an account remains unpaid, the greater the probability that it will eventually be
collected.
11. The allowance method of accounting for bad debts violates the matching principle.
FSA
12. When using the allowance method bad debt expense is recorded when an individual
customer defaults.
13. Uncollectible accounts must be estimated because it is not possible to know which
accounts will not be collected.
14. If a company uses the allowance method to account for uncollectible accounts, the entry
to write off an uncollectible account only involves balance sheet accounts.
15. The percentage of receivables basis of estimating uncollectible accounts ignores the
existing balance in the allowance account when the bad debt adjusting entry is recorded.
16. Under the accounts receivable aging method, the balance in Allowance for Doubtful
Accounts must be considered carefully prior to adjusting for estimated uncollectible accounts.
17. Under the direct write-off method, no attempt is made to match bad debt expense to sales
revenues in the same accounting period.
18. Allowance for Doubtful Accounts is debited under the direct write-off method when an
account is determined to be uncollectible.
19. When the allowance method is used, the write-off of an account receivable results in an
expense at the time of write-off.
Reporting and Analyzing Receivables
FOR INSTRUCTOR USE ONLY
8-7
IMA: FSA
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-8
20. Allowance for Doubtful Accounts is a contra account that is deducted from Accounts
Receivable on the balance sheet.
21. The Allowance for Doubtful Accounts is a liability account.
22. Cash realizable value is determined by subtracting Allowance for Doubtful Accounts from
Net Sales.
23. If bad debt losses are significant, the direct write-off method is acceptable for financial
reporting purposes.
24. Bad debt losses are a cost of selling on credit.
25. The allowance method of handling bad debts violates the matching principle.
26. The allowance for doubtful accounts is similar to accumulated depreciation in that it shows
the total of all accounts written off over the years.
27. The direct write-off method of recognizing uncollectible accounts is not in accordance with
good accounting practice.
28. When using the direct write-off method year-end adjustments for bad debt expense must
be made.
29. When using the allowance method year-end adjustments for bad debt expense must be
made.
30. Under the allowance method, Bad Debt Expense is debited when an account is deemed
uncollectible and must be written off.
31. Under the allowance method, the cash realizable value of receivables is the same both
before and after an account has been written off.
Reporting and Analyzing Receivables
FOR INSTRUCTOR USE ONLY
8-9
32. An aging schedule is prepared only for old accounts receivables that have been past due
for more than one year.
33. When an account receivable that was previously written off is collected, it is first
necessary to reverse the entry to reinstate the customer’s account before recording the
collection.
34. A note receivable is a written promise by the maker to the payee to pay a specified
amount of money at a definite time.
35. The two key parties to a note are the maker and the payee.
36. In a promissory note, the party to whom payment is to be made is called the maker.
37. In computing the maturity date of a note, the date the note is issued is included but the
due date is omitted.
38. When the due date of a note is stated in months, the time factor in computing interest is
the number of months divided by 360 days.
39. There is only one way to calculate interest correctly.
40. Interest on a 6-month, 10 percent, $10,000 note is calculated by multiplying $10,000
0.10 6/12.
41. The basic formula for computing interest on an interest-bearing note is face value of note
x annual interest rate x time in terms of one year = interest.
42. When a note is written to settle an open account no entry is necessary.
43. A dishonored note is a note that is not paid in full at maturity.
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-10
44. If a promissory note is dishonored, the payee should not record interest income.
45. The holder of a note adjusts for accrued interest by debiting Interest Receivable and
crediting Interest Revenue.
46. Both the gross amount of receivables and the allowance for doubtful accounts should be
reported in the balance sheet.
47. Bad debt expense and interest revenue are reported in the income statement under other
revenues and expenses.
48. If a company has a significant concentration of credit risk, it is not required to discuss that
in its notes to its financial statements as that could increase the related risk.
49. A concentration of credit risk is a threat of nonpayment from a single customer or class of
customers that could adversely affect the financial health of the company.
50. If a company has significant concentrations of credit risk, it must discuss this risk in the
notes to its financial statements.
51. The accounts receivable turnover ratio is computed by dividing total sales by the average
net receivables during the year.
52. The average collection period is frequently used to assess the effectiveness of a
company’s credit and collection policies.
53. A factor buys receivables from businesses for a fee and collects the payment directly from
customers.
54. A major advantage of national credit cards to retailers is that there is no charge to the
retailer by the credit card companies for their services.
Reporting and Analyzing Receivables
8-11
IMA: Business Economics
55. If a retailer accepts a national credit card such as Visa, the retailer must maintain detailed
records of customer accounts.
Answers to True-False Statements
MULTIPLE CHOICE QUESTIONS
56. Interest is usually associated with
a. accounts receivable.
b. notes receivable.
c. doubtful accounts.
d. bad debts.
57. The receivable that is usually evidenced by a formal instrument of credit is a(n)
a. trade receivable.
b. note receivable.
c. accounts receivable.
d. income tax receivable.
58. Which of the following receivables would not be classified as an "other receivable”?
a. Advance to an employee
b. Refundable income tax
c. Notes receivable
d. Interest receivable
59. Notes or accounts receivables that result from sales transactions are often called
a. sales receivables.
b. non-trade receivables.
c. trade receivables.
d. merchandise receivables.
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
FOR INSTRUCTOR USE ONLY
8-12
60. The term "receivables" refers to
a. amounts due from individuals or companies.
b. merchandise to be collected from individuals or companies.
c. cash to be paid to creditors.
d. cash to be paid to debtors.
61. Receivables are
a. one of the most liquid assets and thus are always considered current assets.
b. claims that are expected to be collected in cash.
c. shown on the income statement at cash realizable value.
d. always the result of revenue recognition.
62. Non-trade receivables should be reported separately from trade receivables. Why is this
statement either true or false?
a. It is true because trade receivables are current assets and non-trade receivables are
long term.
b. It is false because all current receivables must be grouped together in one account.
c. It is true because non-trade receivables do not result from business operations and
should not be included with accounts receivable.
d. It is false because management can decide how to report receivables.
63. M. Cornett is a corporation that sells breakfast cereal. Based on the accounts listed below,
what are M. Cornett’s total trade receivables?
Income tax refund due $ 500
Advance due to the company from
the company president 300
3-month note due from M. Cornett’s main customer 2,000
Interest due this month on the above note 100
Due and unpaid from this month’s sales 9,000
Due and unpaid from last month’s sales 1,000
a. $10,000
b. $12,000
c. $11,000
d. $12,900
64. Which of the following would probably be the most significant type of a claim held by a
company?
a. notes receivable
b. non-trade receivables
c. accounts receivable
Reporting and Analyzing Receivables
8-13
d. interest receivable
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-14
65. Dorman Company had the following items to report on its balance sheet:
Employee advances
$ 1,580
Amounts owed by customers for the sale of services (due in 30 days)
3,050
Refundable income taxes
1,120
Interest receivable
950
Accepted a formal instrument of credit for services (due in 18 months)
2,220
A loan to company president
10,000
Dishonored a note for principal and interest which will eventually be collected
1,380
Based on this information, what amount should appear in the "Other Receivables"
category?
a. $20,300
b. $13,650
c. $15,030
d. $17,250
66. On January 15, Nifty Company sells merchandise on account to Martinez Associates for
$5,000 with terms 3/10, n/30. On January 20, Martinez returns merchandise worth $1,000
to Nifty. On January 24, payment is received from Martinez for the balance due. What is
the amount of cash received?
a. $4,000
b. $3,880
c. $3,850
d. $2,800
67. Wilton sells softball equipment. On November 14, they shipped $4,000 worth of softball
uniforms to Paola Middle School, terms 2/10, n/30. On November 21, they received an
order from Douglas High School for $2,400 worth of custom printed bats to be produced in
December. On November 30, Paola Middle School returned $400 of defective
merchandise. Wilton has received no payments from either school as of month end. What
amount will be recognized as net accounts receivable on the balance sheet as of
November 30?
a. $6,400
b. $6,000
c. $4,000
d. $3,600
Reporting and Analyzing Receivables
8-15
68. Which one of the following is not an accounting problem (issue) associated with accounts
receivable?
a. Depreciating accounts receivable
b. Recognizing accounts receivable
c. Valuing accounts receivable
d. Accelerating cash receipts from accounts receivable
69. Accounts receivable are valued and reported on the balance sheet
a. in the investments section.
b. at gross amounts less sales returns and allowances.
c. at cash realizable value.
d. only if they are not past due.
70. Three accounting issues associated with accounts receivable are
a. depreciating, returns, and valuing.
b. depreciating, valuing, and collecting.
c. recognizing, valuing, and accelerating collections.
d. accrual, bad debts, and accelerating collections.
71. Carson Company on July 15 sells merchandise on account to Tayler Co. for $3,000, terms
2/10, n/30. On July 20, Tayler Co. returns merchandise worth $1,200 to Carson Company.
On July 24, payment is received from Tayler Co. for the balance due. What is the amount
of cash received?
a. $1,800
b. $1,764
c. $1,740
d. $3,000
72. The Allowance for Doubtful Accounts is necessary because
a. when recording uncollectible accounts expense, it is not possible to know which
specific accounts will not pay.
b. uncollectible accounts that are written off must be accumulated in a separate account.
c. a liability results when a credit sale is made.
d. management needs to accumulate all the credit losses over the years.
73. The account Allowance for Doubtful Accounts is classified as a(n)
a. liability.
b. contra account of Bad Debt Expense.
c. expense.
d. contra account to Accounts Receivable.
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-16
Reporting
74. Under the allowance method, Bad Debt Expense is recorded
a. when an individual account is written off.
b. when the loss amount is known.
c. for an amount that the company estimates it will not collect.
d. several times during the accounting period.
75. The expense recognition
a. requires that all credit losses be recorded when an individual customer cannot pay.
b. necessitates the recording of an estimated amount for bad debts.
c. results in the recording of a known amount for bad debt losses.
d. is not involved in the decision of when to expense a credit loss.
76. Under the allowance method, writing off an uncollectible account
a. affects only balance sheet accounts.
b. affects both balance sheet and income statement accounts.
c. affects only income statement accounts.
d. is not acceptable practice.
77. The net amount expected to be received in cash from receivables is termed the
a. cash realizable value.
b. cash-good value.
c. gross cash value.
d. cash-equivalent value.
78. If a company fails to record estimated bad debts expense,
a. cash realizable value is understated.
b. expenses are understated.
c. revenues are understated.
d. receivables are understated.
79. If the amount of uncollectible account expense is understated at year end
a. net income will be understated.
b. stockholders’ equity will be understated.
c. Allowance for Doubtful accounts will be overstated.
d. net Accounts Receivable will be overstated.
Reporting and Analyzing Receivables
8-17
80. If the amount of uncollectible account expense is overstated at year end
a. net income will be overstated.
b. stockholders’ equity will be overstated.
c. Allowance for Doubtful accounts will be understated.
d. net Accounts Receivable will be understated.
81. The expense recognition principle relates to credit losses by stating that bad debt expense
should be recorded
a. in the same period as allowed for tax purposes.
b. in the period of the sale.
c. for an exact amount.
d. in the period of the loss.
82. When the allowance method is used to account for uncollectible accounts, Bad Debts
Expense is debited when
a. a sale is made.
b. an account becomes bad and is written off.
c. management estimates the amount of uncollectibles.
d. a customer's account becomes past due.
83. When an account becomes uncollectible and must be written off
a. Allowance for Doubtful Accounts should be credited.
b. Accounts Receivable should be credited.
c. Bad Debt Expense should be credited.
d. Sales Revenue should be debited.
84. The collection of an account that had been previously written off under the allowance
method of accounting for uncollectibles
a. will increase income in the period it is collected.
b. will decrease income in the period it is collected.
c. requires a correcting entry for the period in which the account was written off.
d. does not affect income in the period it is collected.
85. The direct write-off method of accounting for uncollectible accounts
a. emphasizes the matching of expenses with revenues.
b. emphasizes balance sheet relationships.
c. emphasizes cash realizable value.
d. is not generally accepted as a basis for estimating bad debts.
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-18
86. An aging of a company's accounts receivable indicates that $9,000 are estimated to be
uncollectible. If Allowance for Doubtful Accounts has a $2,400 credit balance, the
adjustment to record bad debts for the period will require a
a. debit to Bad Debt Expense for $9,000.
b. debit to Allowance for Doubtful Accounts for $6,600.
c. debit to Bad Debt Expense for $6,600.
d. credit to Allowance for Doubtful Accounts for $9,000.
87. An aging of a company's accounts receivable indicates that $9,000 are estimated to be
uncollectible. If Allowance for Doubtful Accounts has a $3,200 debit balance, the
adjustment to record bad debts for the period will require a
a. debit to Bad Debt Expense for $9,000.
b. debit to Bad Debt Expense for $12,200.
c. debit to Bad Debt Expense for $5,800.
d. credit to Allowance for Doubtful Accounts for $9,000.
88. An aging of a company's accounts receivable indicates that $9,000 are estimated to be
uncollectible. If Allowance for Doubtful Accounts has a $3,200 credit balance, the
adjustment to record bad debts for the period will require a
a. debit to Bad Debt Expense for $9,000.
b. debit to Allowance for Doubtful Accounts for $5,800.
c. debit to Bad Debt Expense for $5,800.
d. credit to Allowance for Doubtful Accounts for $9,000.
89. An aging of a company's accounts receivable indicates that $9,000 are estimated to be
uncollectible. If Allowance for Doubtful Accounts has a $2,400 debit balance, the
adjustment to record bad debts for the period will require a
a. debit to Bad Debt Expense for $9,000.
b. debit to Allowance for Doubtful Accounts for $11,400.
c. debit to Bad Debt Expense for $11,400.
d. credit to Allowance for Doubtful Accounts for $9,000.
Reporting and Analyzing Receivables
8-19
90. A debit balance in the Allowance for Doubtful Accounts
a. is the normal balance for that account.
b. indicates that actual bad debt write-offs have exceeded previous provisions for bad
debts.
c. indicates that actual bad debt write-offs have been less than what was estimated.
d. cannot occur if the percentage of receivables method of estimating bad debts is used.
91. Under the direct write-off method of accounting for uncollectible accounts, Bad Debt
Expense is debited
a. when a credit sale is past due.
b. at the end of each accounting period.
c. whenever a pre-determined amount of credit sales have been made.
d. when an account is determined to be uncollectible.
92. An alternative name for Bad Debt Expense is
a. Deadbeat Expense.
b. Uncollectible Accounts Expense.
c. Collection Expense.
d. Credit Loss Expense.
93. Bad Debt Expense is considered
a. an avoidable cost in doing business on a credit basis.
b. an internal control weakness.
c. a necessary risk of doing business on a credit basis.
d. avoidable unless there is a recession.
94. Two methods of accounting for uncollectible accounts are the
a. allowance method and the accrual method.
b. allowance method and the net realizable method.
c. direct write-off method and the accrual method.
d. direct write-off method and the allowance method.
95. The allowance method of accounting for uncollectible accounts is required if
a. the company makes any credit sales.
b. bad debts are significant in amount.
c. the company is a retailer.
d. the company charges interest on accounts receivable.
Test Bank for Financial Accounting: Tools for Business Decision Making, Eighth Edition
8-20
96. Bad Debt Expense is reported on the income statement as
a. part of cost of goods sold.
b. an expense subtracted from net sales to determine gross profit.
c. an operating expense.
d. a contra revenue account.
97. When the allowance method of accounting for uncollectible accounts is used, Bad Debt
Expense is recorded
a. in the year after the credit sale is made.
b. in the same year as the credit sale.
c. as each credit sale is made.
d. when an account is written off as uncollectible.
98. To record estimated uncollectible accounts using the allowance method, the adjusting
entry would be a
a. debit to Accounts Receivable and a credit to Allowance for Doubtful Accounts.
b. debit to Bad Debt Expense and a credit to Allowance for Doubtful Accounts.
c. debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable.
d. debit to Loss on Credit Sales and a credit to Accounts Receivable.
99. Under the allowance method of accounting for uncollectible accounts,
a. the cash realizable value of accounts receivable is greater before an account is written
off than after it is written off.
b. Bad Debt Expense is debited when a specific account is written off as uncollectible.
c. the cash realizable value of accounts receivable in the balance sheet is the same
before and after an account is written off.
d. Allowance for Doubtful Accounts is closed each year to Income Summary.
100. When using the balance sheet approach, the balance in Allowance for Doubtful Accounts
must be considered prior to the end of period adjustment when using which of the
following methods?
a. Net realizable method
b. Direct write-off method
c. Accrual method
d. Allowance method
101. Allowance for Doubtful Accounts on the balance sheet
a. is offset against total current assets.
b. increases the cash realizable value of accounts receivable.
c. appears under the heading "Other Assets."
d. is deducted from accounts receivable.
