.elementor-widget-n-menu{--n-menu-direction:column;--n-menu-wrapper-display:flex;--n-menu-heading-justify-content:initial;--n-menu-title-color-normal:#1f2124;--n-menu-title-color-active:#58d0f5;--n-menu-icon-color:var(--n-menu-title-color-normal);--n-menu-icon-color-active:var(--n-menu-title-color-active);--n-menu-icon-color-hover:var(--n-menu-title-color-hover);--n-menu-title-normal-color-dropdown:var(--n-menu-title-color-normal);--n-menu-title-active-color-dropdown:var(--n-menu-title-color-active);--n-menu-title-hover-color-fallback:#1f2124;--n-menu-title-font-size:1rem;--n-menu-title-justify-content:initial;--n-menu-title-flex-grow:initial;--n-menu-title-justify-content-mobile:initial;--n-menu-title-space-between:0px;--n-menu-title-distance-from-content:0px;--n-menu-title-color-hover:#1f2124;--n-menu-title-padding:0.5rem 1rem;--n-menu-title-transition:0.3s;--n-menu-title-line-height:1.5;--n-menu-title-order:initial;--n-menu-title-direction:initial;--n-menu-title-align-items:center;--n-menu-toggle-align:center;--n-menu-toggle-icon-wrapper-animation-duration:500ms;--n-menu-toggle-icon-hover-duration:500ms;--n-menu-toggle-icon-size:20px;--n-menu-toggle-icon-color:#1f2124;--n-menu-toggle-icon-color-hover:var(--n-menu-toggle-icon-color);--n-menu-toggle-icon-color-active:var(--n-menu-toggle-icon-color);--n-menu-toggle-icon-border-radius:initial;--n-menu-toggle-icon-padding:initial;--n-menu-toggle-icon-distance-from-dropdown:0px;--n-menu-icon-align-items:center;--n-menu-icon-order:initial;--n-menu-icon-gap:5px;--n-menu-dropdown-icon-gap:5px;--n-menu-dropdown-indicator-size:initial;--n-menu-dropdown-indicator-rotate:initial;--n-menu-dropdown-indicator-space:initial;--n-menu-dropdown-indicator-color-normal:initial;--n-menu-dropdown-indicator-color-hover:initial;--n-menu-dropdown-indicator-color-active:initial;--n-menu-dropdown-content-max-width:initial;--n-menu-dropdown-content-box-border-color:#fff;--n-menu-dropdown-content-box-border-inline-start-width:medium;--n-menu-dropdown-content-box-border-block-end-width:medium;--n-menu-dropdown-content-box-border-block-start-width:medium;--n-menu-dropdown-content-box-border-inline-end-width:medium;--n-menu-dropdown-content-box-border-style:none;--n-menu-dropdown-headings-height:0px;--n-menu-divider-border-width:var(--n-menu-divider-width,2px);--n-menu-open-animation-duration:500ms;--n-menu-heading-overflow-x:initial;--n-menu-heading-wrap:wrap;--stretch-width:100%;--stretch-left:initial;--stretch-right:initial}.elementor-widget-n-menu .e-n-menu{display:flex;flex-direction:column;position:relative}.elementor-widget-n-menu .e-n-menu-wrapper{display:var(--n-menu-wrapper-display);flex-direction:column}.elementor-widget-n-menu .e-n-menu-heading{display:flex;flex-direction:row;flex-wrap:var(--n-menu-heading-wrap);justify-content:var(--n-menu-heading-justify-content);margin:initial;overflow-x:var(--n-menu-heading-overflow-x);padding:initial;row-gap:var(--n-menu-title-space-between);-ms-overflow-style:none;scrollbar-width:none}.elementor-widget-n-menu .e-n-menu-heading::-webkit-scrollbar{display:none}.elementor-widget-n-menu .e-n-menu-heading.e-scroll{cursor:grabbing;cursor:-webkit-grabbing}.elementor-widget-n-menu .e-n-menu-heading.e-scroll-active{position:relative}.elementor-widget-n-menu .e-n-menu-heading.e-scroll-active:before{content:"";inset-block:0;inset-inline:-1000vw;position:absolute;z-index:2}.elementor-widget-n-menu .e-n-menu-heading>.e-con,.elementor-widget-n-menu .e-n-menu-heading>.e-n-menu-item>.e-con{display:none}.elementor-widget-n-menu .e-n-menu-item{display:flex;list-style:none;margin-block:initial;padding-block:initial}.elementor-widget-n-menu .e-n-menu-item .e-n-menu-title{position:relative}.elementor-widget-n-menu .e-n-menu-item:not(:last-of-type) .e-n-menu-title:after{align-self:center;border-color:var(--n-menu-divider-color,#000);border-inline-start-style:var(--n-menu-divider-style,solid);border-inline-start-width:var(--n-menu-divider-border-width);content:var(--n-menu-divider-content,none);height:var(--n-menu-divider-height,35%);left:calc(var(--n-menu-title-space-between) / 2 * -1 - var(--n-menu-divider-border-width) / 2);position:absolute}.elementor-widget-n-menu .e-n-menu-content{background-color:transparent;display:flex;flex-direction:column;min-width:0;z-index:2147483620}.elementor-widget-n-menu .e-n-menu-content>.e-con{animation-duration:var(--n-menu-open-animation-duration);max-width:calc(100% - var(--margin-inline-start, var(--margin-left)) - var(--margin-inline-end, var(--margin-right)))}:where(.elementor-widget-n-menu .e-n-menu-content>.e-con){background-color:#fff}.elementor-widget-n-menu .e-n-menu-content>.e-con:not(.e-active){display:none}.elementor-widget-n-menu .e-n-menu-title{align-items:center;border:#fff;color:var(--n-menu-title-color-normal);display:flex;flex-direction:row;flex-grow:var(--n-menu-title-flex-grow);font-weight:500;gap:var(--n-menu-dropdown-indicator-space);justify-content:var(--n-menu-title-justify-content);margin:initial;padding:var(--n-menu-title-padding);-webkit-user-select:none;-moz-user-select:none;user-select:none;white-space:nowrap}.elementor-widget-n-menu .e-n-menu-title.e-click,.elementor-widget-n-menu .e-n-menu-title.e-click *{cursor:pointer}.elementor-widget-n-menu .e-n-menu-title-container{align-items:var(--n-menu-title-align-items);align-self:var(--n-menu-icon-align-items);display:flex;flex-direction:var(--n-menu-title-direction);gap:var(--n-menu-icon-gap);justify-content:var(--n-menu-title-justify-content)}.elementor-widget-n-menu .e-n-menu-title-container.e-link{cursor:pointer}.elementor-widget-n-menu .e-n-menu-title-container:not(.e-link),.elementor-widget-n-menu .e-n-menu-title-container:not(.e-link) *{cursor:default}.elementor-widget-n-menu .e-n-menu-title-text{align-items:center;display:flex;font-size:var(--n-menu-title-font-size);line-height:var(--n-menu-title-line-height);transition:all var(--n-menu-title-transition)}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-icon{align-items:center;display:flex;flex-direction:column;order:var(--n-menu-icon-order)}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-icon span{align-items:center;display:flex;justify-content:center;transition:transform 0s}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-icon span i{font-size:var(--n-menu-icon-size,var(--n-menu-title-font-size));transition:all var(--n-menu-title-transition)}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-icon span svg{fill:var(--n-menu-title-color-normal);height:var(--n-menu-icon-size,var(--n-menu-title-font-size));transition:all var(--n-menu-title-transition);width:var(--n-menu-icon-size,var(--n-menu-title-font-size))}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon{align-self:var(--n-menu-icon-align-items);background-color:initial;border:initial;color:inherit;display:flex;flex-direction:column;height:calc(var(--n-menu-title-font-size) * var(--n-menu-title-line-height));justify-content:center;margin-inline-start:var(--n-menu-dropdown-icon-gap);padding:initial;position:relative;text-align:center;transform:var(--n-menu-dropdown-indicator-rotate);transition:all var(--n-menu-title-transition);-webkit-user-select:none;-moz-user-select:none;user-select:none;width:-moz-fit-content;width:fit-content}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon span i{font-size:var(--n-menu-dropdown-indicator-size,var(--n-menu-title-font-size));transition:all var(--n-menu-title-transition);width:var(--n-menu-dropdown-indicator-size,var(--n-menu-title-font-size))}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon span svg{height:var(--n-menu-dropdown-indicator-size,var(--n-menu-title-font-size));transition:all var(--n-menu-title-transition);width:var(--n-menu-dropdown-indicator-size,var(--n-menu-title-font-size))}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon[aria-expanded=false] .e-n-menu-dropdown-icon-opened{display:none}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon[aria-expanded=false] .e-n-menu-dropdown-icon-closed{display:flex}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon[aria-expanded=true] .e-n-menu-dropdown-icon-closed{display:none}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon[aria-expanded=true] .e-n-menu-dropdown-icon-opened{display:flex}.elementor-widget-n-menu .e-n-menu-title .e-n-menu-dropdown-icon:focus:not(:focus-visible){outline:none}.elementor-widget-n-menu .e-n-menu-title:not(.e-current):not(:hover) .e-n-menu-title-container .e-n-menu-title-text{color:var(--n-menu-title-color-normal)}.elementor-widget-n-menu .e-n-menu-title:not(.e-current):not(:hover) .e-n-menu-icon i{color:var(--n-menu-icon-color)}.elementor-widget-n-menu .e-n-menu-title:not(.e-current):not(:hover) .e-n-menu-icon svg{fill:var(--n-menu-icon-color)}.elementor-widget-n-menu .e-n-menu-title:not(.e-current):not(:hover) .e-n-menu-dropdown-icon i{color:var(--n-menu-dropdown-indicator-color-normal,var(--n-menu-title-color-normal))}.elementor-widget-n-menu .e-n-menu-title:not(.e-current):not(:hover) .e-n-menu-dropdown-icon svg{fill:var(--n-menu-dropdown-indicator-color-normal,var(--n-menu-title-color-normal))}.elementor-widget-n-menu .e-n-menu-title:not(.e-current) .icon-active{height:0;opacity:0;transform:translateY(-100%)}.elementor-widget-n-menu .e-n-menu-title.e-current span>svg{fill:var(--n-menu-title-color-active)}.elementor-widget-n-menu .e-n-menu-title.e-current,.elementor-widget-n-menu .e-n-menu-title.e-current a{color:var(--n-menu-title-color-active)}.elementor-widget-n-menu .e-n-menu-title.e-current .icon-inactive{height:0;opacity:0;transform:translateY(-100%)}.elementor-widget-n-menu .e-n-menu-title.e-current .e-n-menu-icon span>i{color:var(--n-menu-icon-color-active)}.elementor-widget-n-menu .e-n-menu-title.e-current .e-n-menu-icon span>svg{fill:var(--n-menu-icon-color-active)}.elementor-widget-n-menu .e-n-menu-title.e-current .e-n-menu-dropdown-icon i{color:var(--n-menu-dropdown-indicator-color-active,var(--n-menu-title-color-active))}.elementor-widget-n-menu .e-n-menu-title.e-current .e-n-menu-dropdown-icon svg{fill:var(--n-menu-dropdown-indicator-color-active,var(--n-menu-title-color-active))}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) .e-n-menu-title-container:not(.e-link){cursor:default}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) svg{fill:var(--n-menu-title-color-hover,var(--n-menu-title-hover-color-fallback))}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) i{color:var(--n-menu-title-color-hover,var(--n-menu-title-hover-color-fallback))}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current),.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) a{color:var(--n-menu-title-color-hover)}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) .e-n-menu-icon i{color:var(--n-menu-icon-color-hover)}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) .e-n-menu-icon svg{fill:var(--n-menu-icon-color-hover)}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) .e-n-menu-dropdown-icon i{color:var(--n-menu-dropdown-indicator-color-hover,var(--n-menu-title-color-hover))}.elementor-widget-n-menu .e-n-menu-title:hover:not(.e-current) .e-n-menu-dropdown-icon svg{fill:var(--n-menu-dropdown-indicator-color-hover,var(--n-menu-title-color-hover))}.elementor-widget-n-menu .e-n-menu-toggle{align-self:var(--n-menu-toggle-align);background-color:initial;border:initial;color:inherit;display:none;padding:initial;position:relative;-webkit-user-select:none;-moz-user-select:none;user-select:none;z-index:1000}.elementor-widget-n-menu .e-n-menu-toggle:focus:not(:focus-visible){outline:none}.elementor-widget-n-menu .e-n-menu-toggle i{color:var(--n-menu-toggle-icon-color);font-size:var(--n-menu-toggle-icon-size);transition:all var(--n-menu-toggle-icon-hover-duration)}.elementor-widget-n-menu .e-n-menu-toggle svg{fill:var(--n-menu-toggle-icon-color);height:auto;transition:all var(--n-menu-toggle-icon-hover-duration);width:var(--n-menu-toggle-icon-size)}.elementor-widget-n-menu .e-n-menu-toggle span{align-items:center;border-radius:var(--n-menu-toggle-icon-border-radius);display:flex;justify-content:center;padding:var(--n-menu-toggle-icon-padding);text-align:center}.elementor-widget-n-menu .e-n-menu-toggle span.e-close{height:100%;inset:0;opacity:0;position:absolute;width:100%}.elementor-widget-n-menu .e-n-menu-toggle span.e-close svg{height:100%;-o-object-fit:contain;object-fit:contain}.elementor-widget-n-menu .e-n-menu-toggle [class^=elementor-animation-]{animation-duration:var(--n-menu-toggle-icon-wrapper-animation-duration);transition-duration:var(--n-menu-toggle-icon-wrapper-animation-duration)}.elementor-widget-n-menu .e-n-menu-toggle:hover i{color:var(--n-menu-toggle-icon-color-hover)}.elementor-widget-n-menu .e-n-menu-toggle:hover svg{fill:var(--n-menu-toggle-icon-color-hover)}.elementor-widget-n-menu .e-n-menu-toggle[aria-expanded=true] .e-open{opacity:0}.elementor-widget-n-menu .e-n-menu-toggle[aria-expanded=true] .e-close{opacity:1}.elementor-widget-n-menu .e-n-menu-toggle[aria-expanded=true] i{color:var(--n-menu-toggle-icon-color-active)}.elementor-widget-n-menu .e-n-menu-toggle[aria-expanded=true] svg{fill:var(--n-menu-toggle-icon-color-active)}.elementor-widget-n-menu .e-n-menu:not([data-layout=dropdown]) .e-n-menu-item:not(:last-child){margin-inline-end:var(--n-menu-title-space-between)}.elementor-widget-n-menu .e-n-menu:not([data-layout=dropdown]) .e-n-menu-content{left:var(--stretch-left);position:absolute;right:var(--stretch-right);width:var(--stretch-width)}.elementor-widget-n-menu .e-n-menu:not([data-layout=dropdown]):not(.content-above) .e-active.e-n-menu-content{padding-block-start:var(--n-menu-title-distance-from-content);top:100%}.elementor-widget-n-menu .e-n-menu:not([data-layout=dropdown]).content-above .e-active.e-n-menu-content{bottom:100%;padding-block-end:var(--n-menu-title-distance-from-content)}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown]{gap:0}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-wrapper{animation:hide-scroll .3s backwards;background-color:transparent;border-block-end:var(--n-menu-dropdown-content-box-border-width-block-end);border-block-start:var(--n-menu-dropdown-content-box-border-width-block-start);border-inline-end:var(--n-menu-dropdown-content-box-border-width-inline-end);border-inline-start:var(--n-menu-dropdown-content-box-border-width-inline-start);border-color:var(--n-menu-dropdown-content-box-border-color);border-radius:var(--n-menu-dropdown-content-box-border-radius);border-style:var(--n-menu-dropdown-content-box-border-style);box-shadow:var(--n-menu-dropdown-content-box-shadow-horizontal) var(--n-menu-dropdown-content-box-shadow-vertical) var(--n-menu-dropdown-content-box-shadow-blur) var(--n-menu-dropdown-content-box-shadow-spread) var(--n-menu-dropdown-content-box-shadow-color) var(--n-menu-dropdown-content-box-shadow-position, );flex-direction:column;left:var(--stretch-left);margin-block-start:var(--n-menu-toggle-icon-distance-from-dropdown);max-height:var(--n-menu-dropdown-content-box-height);min-width:0;overflow-x:hidden;overflow-y:auto;position:absolute;right:var(--stretch-right);top:100%;transition:max-height .3s;width:var(--stretch-width);z-index:2147483640}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-item{display:flex;flex-direction:column;width:var(--stretch-width)}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title{background-color:#fff;flex-wrap:wrap;justify-content:var(--n-menu-title-justify-content-mobile);white-space:normal;width:auto}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title:not(.e-current) .e-n-menu-title-container .e-n-menu-title-text{color:var(--n-menu-title-normal-color-dropdown)}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title:not(.e-current) .e-n-menu-dropdown-icon i{color:var(--n-menu-dropdown-indicator-color-normal,var(--n-menu-title-normal-color-dropdown))}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title:not(.e-current) .e-n-menu-dropdown-icon svg{fill:var(--n-menu-dropdown-indicator-color-normal,var(--n-menu-title-normal-color-dropdown))}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title.e-current,.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title.e-current a{color:var(--n-menu-title-active-color-dropdown)}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title.e-current .e-n-menu-dropdown-icon i{color:var(--n-menu-dropdown-indicator-color-active,var(--n-menu-title-active-color-dropdown))}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-title.e-current .e-n-menu-dropdown-icon svg{fill:var(--n-menu-dropdown-indicator-color-active,var(--n-menu-title-active-color-dropdown))}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-content{overflow:hidden;width:var(--stretch-width);--n-menu-dropdown-content-max-width:initial}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-content>.e-con{margin-block-start:var(--n-menu-title-distance-from-content);width:var(--width)}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-content>.e-con .elementor-empty-view{min-width:auto;width:100%}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-content>.e-con-inner{max-width:var(--content-width)}.elementor-widget-n-menu .e-n-menu[data-layout=dropdown] .e-n-menu-toggle[aria-expanded=true]+.e-n-menu-wrapper{--n-menu-wrapper-display:flex}.elementor-widget-n-menu.e-fit_to_content :where(.e-n-menu-content>.e-con){--width:fit-content}.elementor-widget-n-menu.e-fit_to_content :where(.e-n-menu-content>.e-con).e-empty{--empty-top-level-menu-content-container-min-width:400px;--width:var(--empty-top-level-menu-content-container-min-width)}.elementor-widget-n-menu.e-fit_to_content :where(.e-n-menu-content>.e-con) .e-con.e-empty{--nested-containers-min-width-for-dropzone:150px;min-width:var(--nested-containers-min-width-for-dropzone)}.elementor-widget-n-menu.elementor-loading{pointer-events:none}.elementor.elementor .elementor-widget-n-menu.e-n-menu-layout-dropdown{--n-menu-wrapper-display:none}.elementor.elementor .elementor-widget-n-menu.e-n-menu-layout-dropdown .e-n-menu-toggle{display:flex}@media (max-width:ELEMENTOR_SCREEN_MOBILE_MAX){.elementor.elementor .elementor-widget-n-menu.e-n-menu-mobile{--n-menu-wrapper-display:none}.elementor.elementor .elementor-widget-n-menu.e-n-menu-mobile .e-n-menu-toggle{display:flex}}@media (max-width:ELEMENTOR_SCREEN_MOBILE_EXTRA_MAX){.elementor.elementor .elementor-widget-n-menu.e-n-menu-mobile_extra{--n-menu-wrapper-display:none}.elementor.elementor .elementor-widget-n-menu.e-n-menu-mobile_extra .e-n-menu-toggle{display:flex}}@media (max-width:ELEMENTOR_SCREEN_TABLET_MAX){.elementor.elementor .elementor-widget-n-menu.e-n-menu-tablet{--n-menu-wrapper-display:none}.elementor.elementor .elementor-widget-n-menu.e-n-menu-tablet .e-n-menu-toggle{display:flex}}@media (max-width:ELEMENTOR_SCREEN_TABLET_EXTRA_MAX){.elementor.elementor .elementor-widget-n-menu.e-n-menu-tablet_extra{--n-menu-wrapper-display:none}.elementor.elementor .elementor-widget-n-menu.e-n-menu-tablet_extra .e-n-menu-toggle{display:flex}}@media (max-width:ELEMENTOR_SCREEN_LAPTOP_MAX){.elementor.elementor .elementor-widget-n-menu.e-n-menu-laptop{--n-menu-wrapper-display:none}.elementor.elementor .elementor-widget-n-menu.e-n-menu-laptop .e-n-menu-toggle{display:flex}}@keyframes hide-scroll{0%,to{overflow:hidden}}.e-con-inner>.elementor-widget-n-menu,.e-con>.elementor-widget-n-menu{--flex-grow:var(--container-widget-flex-grow)}[data-core-v316-plus=true] .elementor-widget-n-menu .e-n-menu .e-n-menu-content>.e-con{--padding-top:initial;--padding-right:initial;--padding-bottom:initial;--padding-left:initial}@font-face {
  font-family: 'eg-font';
  src: url('../fonts/egfont.eot?40874225');
  src: url('../fonts/egfont.eot?40874225#iefix') format('embedded-opentype'),
       url('../fonts/egfont.woff2?40874225') format('woff2'),
       url('../fonts/egfont.woff?40874225') format('woff'),
       url('../fonts/egfont.ttf?40874225') format('truetype'),
       url('../fonts/egfont.svg?40874225#egfont') format('svg');
  font-weight: normal;
  font-style: normal;
}
/* Chrome hack: SVG is rendered more smooth in Windozze. 100% magic, uncomment if you need it. */
/* Note, that will break hinting! In other OS-es font will be not as sharp as it could be */
/*
@media screen and (-webkit-min-device-pixel-ratio:0) {
  @font-face {
    font-family: 'egfont';
    src: url('../font/egfont.svg?40874225#egfont') format('svg');
  }
}
*/

.eg-icon-picture:before { content: '\e800'; } /* '' */
.eg-icon-trash:before { content: '\e801'; } /* '' */
.eg-icon-search:before { content: '\e802'; } /* '' */
.eg-icon-picture-1:before { content: '\e803'; } /* '' */
.eg-icon-layers-alt:before { content: '\e804'; } /* '' */
.eg-icon-video:before { content: '\e805'; } /* '' */
.eg-icon-arrows-ccw:before { content: '\e806'; } /* '' */
.eg-icon-magic:before { content: '\e807'; } /* '' */
.eg-icon-ccw:before { content: '\e808'; } /* '' */
.eg-icon-doc:before { content: '\e809'; } /* '' */
.eg-icon-cancel:before { content: '\e80a'; } /* '' */
.eg-icon-export:before { content: '\e80b'; } /* '' */
.eg-icon-list-add:before { content: '\e80c'; } /* '' */
.eg-icon-ok:before { content: '\e80d'; } /* '' */
.eg-icon-link:before { content: '\e80e'; } /* '' */
.eg-icon-info-circled:before { content: '\e80f'; } /* '' */
.eg-icon-check:before { content: '\e810'; } /* '' */
.eg-icon-ok-1:before { content: '\e811'; } /* '' */
.eg-icon-basket:before { content: '\e812'; } /* '' */
.eg-icon-folder:before { content: '\e813'; } /* '' */
.eg-icon-shuffle:before { content: '\e814'; } /* '' */
.eg-icon-tools:before { content: '\e815'; } /* '' */
.eg-icon-resize-full:before { content: '\e816'; } /* '' */
.eg-icon-left-dir:before { content: '\e817'; } /* '' */
.eg-icon-right-dir:before { content: '\e818'; } /* '' */
.eg-icon-left-open:before { content: '\e819'; } /* '' */
.eg-icon-right-open:before { content: '\e81a'; } /* '' */
.eg-icon-monitor:before { content: '\e81b'; } /* '' */
.eg-icon-droplet:before { content: '\e81c'; } /* '' */
.eg-icon-angle-right:before { content: '\e81d'; } /* '' */
.eg-icon-right-big:before { content: '\e81e'; } /* '' */
.eg-icon-left-big:before { content: '\e81f'; } /* '' */
.eg-icon-angle-left:before { content: '\e820'; } /* '' */
.eg-icon-back-in-time:before { content: '\e821'; } /* '' */
.eg-icon-left-open-mini:before { content: '\e822'; } /* '' */
.eg-icon-right-open-mini:before { content: '\e823'; } /* '' */
.eg-icon-left-open-big:before { content: '\e824'; } /* '' */
.eg-icon-right-open-big:before { content: '\e825'; } /* '' */
.eg-icon-right:before { content: '\e826'; } /* '' */
.eg-icon-arrow-combo:before { content: '\e827'; } /* '' */
.eg-icon-popup:before { content: '\e828'; } /* '' */
.eg-icon-palette:before { content: '\e829'; } /* '' */
.eg-icon-left-open-1:before { content: '\e82a'; } /* '' */
.eg-icon-right-open-1:before { content: '\e82b'; } /* '' */
.eg-icon-left-open-2:before { content: '\e82c'; } /* '' */
.eg-icon-right-open-2:before { content: '\e82d'; } /* '' */
.eg-icon-left-open-outline:before { content: '\e82e'; } /* '' */
.eg-icon-right-open-outline:before { content: '\e82f'; } /* '' */
.eg-icon-menu:before { content: '\e830'; } /* '' */
.eg-icon-pencil-1:before { content: '\e831'; } /* '' */
.eg-icon-cog:before { content: '\e832'; } /* '' */
.eg-icon-login:before { content: '\e833'; } /* '' */
.eg-icon-logout:before { content: '\e834'; } /* '' */
.eg-icon-up-hand:before { content: '\e835'; } /* '' */
.eg-icon-left:before { content: '\e836'; } /* '' */
.eg-icon-gamepad:before { content: '\e837'; } /* '' */
.eg-icon-down-dir:before { content: '\e838'; } /* '' */
.eg-icon-up-dir:before { content: '\e839'; } /* '' */
.eg-icon-equalizer:before { content: '\e83a'; } /* '' */
.eg-icon-down-open:before { content: '\e83b'; } /* '' */
.eg-icon-th-large:before { content: '\e83c'; } /* '' */
.eg-icon-th:before { content: '\e83d'; } /* '' */
.eg-icon-folder-1:before { content: '\e83e'; } /* '' */
.eg-icon-unlink:before { content: '\e83f'; } /* '' */
.eg-icon-link-ext:before { content: '\e840'; } /* '' */
.eg-icon-eye:before { content: '\e841'; } /* '' */
.eg-icon-eye-off:before { content: '\e842'; } /* '' */
.eg-icon-home:before { content: '\e843'; } /* '' */
.eg-icon-info:before { content: '\e844'; } /* '' */
.eg-icon-resize-full-alt:before { content: '\e845'; } /* '' */
.eg-icon-move:before { content: '\e846'; } /* '' */
.eg-icon-cog-alt:before { content: '\e847'; } /* '' */
.eg-icon-wrench:before { content: '\e848'; } /* '' */
.eg-icon-shuffle-1:before { content: '\e849'; } /* '' */
.eg-icon-ajust:before { content: '\e84a'; } /* '' */
.eg-icon-tint:before { content: '\e84b'; } /* '' */
.eg-icon-align-left:before { content: '\e84c'; } /* '' */
.eg-icon-align-center:before { content: '\e84d'; } /* '' */
.eg-icon-align-right:before { content: '\e84e'; } /* '' */
.eg-icon-text-height:before { content: '\e84f'; } /* '' */
.eg-icon-text-width:before { content: '\e850'; } /* '' */
.eg-icon-font:before { content: '\e851'; } /* '' */
.eg-icon-bold:before { content: '\e852'; } /* '' */
.eg-icon-chart-bar:before { content: '\e853'; } /* '' */
.eg-icon-sort-name-up:before { content: '\e854'; } /* '' */
.eg-icon-italic:before { content: '\e855'; } /* '' */
.eg-icon-lock:before { content: '\e856'; } /* '' */
.eg-icon-lock-open:before { content: '\e857'; } /* '' */
.eg-icon-music:before { content: '\e858'; } /* '' */
.eg-icon-videocam:before { content: '\e859'; } /* '' */
.eg-icon-camera:before { content: '\e85a'; } /* '' */
.eg-icon-camera-alt:before { content: '\e85b'; } /* '' */
.eg-icon-tag:before { content: '\e85c'; } /* '' */
.eg-icon-desktop:before { content: '\e85d'; } /* '' */
.eg-icon-laptop:before { content: '\e85e'; } /* '' */
.eg-icon-tablet:before { content: '\e85f'; } /* '' */
.eg-icon-mobile:before { content: '\e860'; } /* '' */
.eg-icon-align-justify:before { content: '\e861'; } /* '' */
.eg-icon-color-adjust:before { content: '\e862'; } /* '' */
.eg-icon-sort-alt-up:before { content: '\e863'; } /* '' */
.eg-icon-sort-alt-down:before { content: '\e864'; } /* '' */
.eg-icon-sort-name-down:before { content: '\e865'; } /* '' */
.eg-icon-indent-left:before { content: '\e866'; } /* '' */
.eg-icon-indent-right:before { content: '\e867'; } /* '' */
.eg-icon-mail:before { content: '\e868'; } /* '' */
.eg-icon-mail-alt:before { content: '\e869'; } /* '' */
.eg-icon-heart:before { content: '\e86a'; } /* '' */
.eg-icon-heart-empty:before { content: '\e86b'; } /* '' */
.eg-icon-star:before { content: '\e86c'; } /* '' */
.eg-icon-star-empty:before { content: '\e86d'; } /* '' */
.eg-icon-plus:before { content: '\e86e'; } /* '' */
.eg-icon-minus:before { content: '\e86f'; } /* '' */
.eg-icon-minus-circled:before { content: '\e870'; } /* '' */
.eg-icon-minus-squared:before { content: '\e871'; } /* '' */
.eg-icon-minus-squared-alt:before { content: '\e872'; } /* '' */
.eg-icon-export-1:before { content: '\e873'; } /* '' */
.eg-icon-forward:before { content: '\e874'; } /* '' */
.eg-icon-plus-squared:before { content: '\e875'; } /* '' */
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.eg-icon-ok-circled2:before { content: '\e877'; } /* '' */
.eg-icon-ok-squared:before { content: '\e878'; } /* '' */
.eg-icon-user:before { content: '\e879'; } /* '' */
.eg-icon-male:before { content: '\e87a'; } /* '' */
.eg-icon-female:before { content: '\e87b'; } /* '' */
.eg-icon-basket-1:before { content: '\e87c'; } /* '' */
.eg-icon-calendar:before { content: '\e87d'; } /* '' */
.eg-icon-calendar-empty:before { content: '\e87e'; } /* '' */
.eg-icon-phone:before { content: '\e87f'; } /* '' */
.eg-icon-rss:before { content: '\e880'; } /* '' */
.eg-icon-rss-squared:before { content: '\e881'; } /* '' */
.eg-icon-folder-open-empty:before { content: '\e882'; } /* '' */
.eg-icon-folder-open:before { content: '\e883'; } /* '' */
.eg-icon-doc-inv:before { content: '\e884'; } /* '' */
.eg-icon-doc-text:before { content: '\e885'; } /* '' */
.eg-icon-print:before { content: '\e886'; } /* '' */
.eg-icon-thumbs-up:before { content: '\e887'; } /* '' */
.eg-icon-thumbs-up-alt:before { content: '\e888'; } /* '' */
.eg-icon-upload:before { content: '\e889'; } /* '' */
.eg-icon-download:before { content: '\e88a'; } /* '' */
.eg-icon-lightbulb:before { content: '\e88b'; } /* '' */
.eg-icon-play:before { content: '\e88c'; } /* '' */
.eg-icon-pause:before { content: '\e88d'; } /* '' */
.eg-icon-play-circled:before { content: '\e88e'; } /* '' */
.eg-icon-stop:before { content: '\e88f'; } /* '' */
.eg-icon-fast-fw:before { content: '\e890'; } /* '' */
.eg-icon-ccw-1:before { content: '\e891'; } /* '' */
.eg-icon-angle-double-left:before { content: '\e892'; } /* '' */
.eg-icon-angle-double-right:before { content: '\e893'; } /* '' */
.eg-icon-flight:before { content: '\e894'; } /* '' */
.eg-icon-sort:before { content: '\e895'; } /* '' */
.eg-icon-coffee:before { content: '\e896'; } /* '' */
.eg-icon-food:before { content: '\e897'; } /* '' */
.eg-icon-medkit:before { content: '\e898'; } /* '' */
.eg-icon-puzzle:before { content: '\e899'; } /* '' */
.eg-icon-apple:before { content: '\e89a'; } /* '' */
.eg-icon-facebook:before { content: '\e89b'; } /* '' */
.eg-icon-gplus:before { content: '\e89c'; } /* '' */
.eg-icon-vimeo-squared:before { content: '\e89d'; } /* '' */
.eg-icon-youtube-squared:before { content: '\e89e'; } /* '' */
.eg-icon-youtube:before { content: '\e89f'; } /* '' */
.eg-icon-tumblr:before { content: '\e8a0'; } /* '' */
.eg-icon-twitter:before { content: '\e8a1'; } /* '' */
.eg-icon-twitter-squared:before { content: '\e8a2'; } /* '' */
.eg-icon-level-down:before { content: '\e8a3'; } /* '' */
.eg-icon-level-up:before { content: '\e8a4'; } /* '' */
.eg-icon-back:before { content: '\e8a5'; } /* '' */
.eg-icon-reply:before { content: '\e8a6'; } /* '' */
.eg-icon-forward-1:before { content: '\e8a7'; } /* '' */
.eg-icon-reply-1:before { content: '\e8a8'; } /* '' */
.eg-icon-thumbs-up-1:before { content: '\e8a9'; } /* '' */
.eg-icon-thumbs-down:before { content: '\e8aa'; } /* '' */
.eg-icon-download-1:before { content: '\e8ab'; } /* '' */
.eg-icon-upload-1:before { content: '\e8ac'; } /* '' */
.eg-icon-paper-plane:before { content: '\e8ad'; } /* '' */
.eg-icon-brush:before { content: '\e8ae'; } /* '' */
.eg-icon-key:before { content: '\e8af'; } /* '' */
.eg-icon-clipboard:before { content: '\e8b0'; } /* '' */
.eg-icon-megaphone:before { content: '\e8b1'; } /* '' */
.eg-icon-flickr:before { content: '\e8b2'; } /* '' */
.eg-icon-github:before { content: '\e8b3'; } /* '' */
.eg-icon-github-circled:before { content: '\e8b4'; } /* '' */
.eg-icon-flickr-circled:before { content: '\e8b5'; } /* '' */
.eg-icon-vimeo:before { content: '\e8b6'; } /* '' */
.eg-icon-vimeo-circled:before { content: '\e8b7'; } /* '' */
.eg-icon-twitter-1:before { content: '\e8b8'; } /* '' */
.eg-icon-twitter-circled:before { content: '\e8b9'; } /* '' */
.eg-icon-facebook-1:before { content: '\e8ba'; } /* '' */
.eg-icon-facebook-circled:before { content: '\e8bb'; } /* '' */
.eg-icon-facebook-squared:before { content: '\e8bc'; } /* '' */
.eg-icon-gplus-1:before { content: '\e8bd'; } /* '' */
.eg-icon-gplus-circled:before { content: '\e8be'; } /* '' */
.eg-icon-pinterest:before { content: '\e8bf'; } /* '' */
.eg-icon-pinterest-circled:before { content: '\e8c0'; } /* '' */
.eg-icon-tumblr-1:before { content: '\e8c1'; } /* '' */
.eg-icon-tumblr-circled:before { content: '\e8c2'; } /* '' */
.eg-icon-linkedin:before { content: '\e8c3'; } /* '' */
.eg-icon-linkedin-circled:before { content: '\e8c4'; } /* '' */
.eg-icon-dribbble:before { content: '\e8c5'; } /* '' */
.eg-icon-dribbble-circled:before { content: '\e8c6'; } /* '' */
.eg-icon-picasa:before { content: '\e8c7'; } /* '' */
.eg-icon-rss-1:before { content: '\e8c8'; } /* '' */
.eg-icon-cw:before { content: '\e8c9'; } /* '' */
.eg-icon-soundcloud:before { content: '\e8ca'; } /* '' */
.eg-icon-gplus-squared:before { content: '\f0d4'; } /* '' */
.eg-icon-gplus-2:before { content: '\f0d5'; } /* '' */
.eg-icon-youtube-play:before { content: '\f16a'; } /* '' */
.eg-icon-instagram:before { content: '\f16d'; } /* '' */
.eg-icon-telegram:before { content: '\f2c6'; } /* '' */
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		<title>What is time and a half pay + how to calculate it</title>
		<link>https://redealer.in/what-is-time-and-a-half-pay-how-to-calculate-it/</link>
					<comments>https://redealer.in/what-is-time-and-a-half-pay-how-to-calculate-it/#respond</comments>
		
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		<pubDate>Tue, 21 Oct 2025 16:17:02 +0000</pubDate>
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					<description><![CDATA[<p>Finally, add their weekly salary to their overtime pay to get their gross weekly pay. Although U.S. labor laws only require time and a half, some businesses incentivize overtime with a higher rate, such as double time pay. So, your time-and-a-half pay is equal to your hourly wage multiplied by 1.5 multiplied by the hours [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/what-is-time-and-a-half-pay-how-to-calculate-it/">What is time and a half pay + how to calculate it</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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" width="252px" alt="whats time and a half of 18"/></p>
<p><p>Finally, add their weekly salary to their overtime pay to get their gross weekly pay. Although U.S. labor laws only require time and a half, some businesses incentivize overtime with a higher rate, such as double time pay. So, your time-and-a-half pay is equal to your hourly wage multiplied by 1.5 multiplied by the hours of overtime you worked. Only nonexempt employees are eligible to receive time and a half pay.</p>
</p>
<ul>
<li>Since they’re part of the employee’s expected earnings, they must be included in their “regular rate of pay” when calculating overtime.</li>
<li>For example, if your regular rate is $20/hour, your overtime rate would be $30/hour ($20 × 1.5).</li>
<li>No more back-of-the-napkin maths or “Did we pay them the right rate?</li>
<li>Some union contracts mandate double time for Sundays and holidays.</li>
<li>Healthcare workers, especially nurses, can earn significant annual overtime pay.</li>
</ul>
<p><h2>Who qualifies for overtime pay?</h2>
</p>
<p><p>In Massachusetts, this law also applies to some state holidays. As it applies to all hourly rates of pay, you are the one who ultimately determines how much compensation you receive from one hour of work. Since they’re not guaranteed or expected, you don’t need to factor them into the overtime pay rate. Whether you’re paying someone by the hour or on a salary, getting overtime pay right is important, for both legal reasons and keeping your team happy. Here’s how to work it out without giving yourself a headache.</p>
</p>
<ul>
<li>However, it has many legal nuances and can be prone to calculation errors.</li>
<li>One essential legal aspect is the calculation of the half hour increments for partial hours worked.</li>
<li>Or, if you want to see your overtime rate multiply at maximum speed, use your overtime wages to pay off high-interest debt and then redirect that paid-off debt payment into an investment.</li>
<li>Please note that the information on our website is intended for general informational purposes and not as binding advice.</li>
<li>You can use OysterLink’s Paycheck Calculator to estimate your total earnings as an hourly or salaried employee in the United States (U.S.).</li>
<li>The Fair Labor Standards Act (FLSA) regulates overtime in the U.S.</li>
</ul>
<p><h2>Example 2: Holiday pay</h2>
</p>
<p><p>Additionally, the example assumes the $20 bonus applies to this specific week only. If it covered a longer period, the bonus would need to be allocated across those weeks to calculate an accurate weekly regular rate. In this example, Lisa needs to get a total of $1,083.20 in wages that includes both regular wages and time and a half pay for 8 hours of overtime work. To get the hourly time and a half rate, multiply the regular hourly wage by 1.5. In some states, daily and weekly thresholds apply even if an employee doesn’t work a 40-hour week. For example, workers in California are entitled to time and a half for any hours beyond eight in a single workday, plus double time after 12 hours.</p>
</p>
<p><h2>Simplify local and global payroll processes with Oyster</h2>
</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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" width="256px" alt="whats time and a half of 18"/></p>
<p><p>There&#8217;s a bill being proposed called the No Tax on Overtime Act of 2025. This bill would remove taxes on overtime compensation, meaning putting <a href="https://www.google.com/search?q=recording+transactions" target="_blank" rel="noopener">recording transactions</a> in the extra hours at work could  be even more valuable to you if it&#8217;s passed. The exact rules vary significantly by state laws, industry and union contracts, company policies, and whether you&#8217;re exempt or non-exempt from overtime laws.</p>
</p>
<ul>
<li>Time-and-a-half pay can be calculated using the formula below.</li>
<li>Let&#8217;s say Justin earns $18 an hour and worked 45 hours in one week.</li>
<li>Follow me on any of the social media sites below and be among the first to get a sneak peek at the newest and coolest calculators that are being added or updated each month.</li>
<li>Nondiscretionary bonuses are predetermined in nature, such as attendance bonuses or bonuses for quality of work.</li>
<li>For example, California requires that employers pay time and a half if nonexempt employees work more than eight hours in a workday.</li>
<li>So, this person would earn a total of $1,750 for the week where they work 20 hours of overtime at a time-and-a-half pay rate.</li>
</ul>
<p><h2>Here’s the correct way to do it:</h2>
</p>
<ul>
<li>Say your employee earns $1,000 a week and their salary covers all hours worked, no matter how many hours they work.</li>
<li>But there are also overtime laws by state that may be stricter.</li>
<li>There is also a test for employees who work in outside sales.</li>
<li>The FLSA requires employers to pay non-exempt employees time and a half for hours in excess of 40 hours in a workweek.</li>
<li>Miscalculating overtime pay can result in costly penalties and damage employee trust and morale.</li>
<li>When you earn time and a half, you receive your regular hourly wage plus an additional 50% of that rate.</li>
</ul>
<p><p>However, some states like California also require daily overtime for hours over 8 in a single day. I&#8217;ve had salary positions for most of my adult life, so I haven&#8217;t been able to take advantage of overtime. But I did encounter a situation where I could get overtime pay for coming in and working a few Saturday mornings. The company gave me a set bonus for this additional extra work of around $225. Keep in mind this was more than a decade ago, and the extra income really helped out paying off some of the student loan debt and offered a bit more breathing room.</p>
</p>
<p><h2>Time and a Half Calculator</h2>
</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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" width="252px" alt="whats time and a half of 18"/></p>
<p><p>Since there’s no  law that says employees <a href="https://www.pinterest.com/pin/1129770256526294531/" target="_blank" rel="noopener">Interior Design Bookkeeping</a> must be paid time and a half on holidays, it all comes down to your company’s own policy or the employee’s contract. Getting time and a half right starts before payroll even comes into play. It begins with employee classification and accurate pay setup. Workforce.com’s onboarding system ensures that each employee’s classification and pay rates are set up correctly from day one.</p>
</p>
<p><div style='text-align:center'><iframe width='563' height='311' src='https://www.youtube.com/embed/bavFgzbEZzY' frameborder='0' alt='whats time and a half of 18' allowfullscreen></iframe></div>
</p>
<p><h2>Time-and-a-Half Formula</h2>
</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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43nXUj2bRq7/AGDbXDOr53GrUbp3neSpeWdRU7h0BnQPUs9CijXHNaBmq1otlyVXpU7gkNme7/OY3ufdx+W0tV3ZNc0kZZjEzxiEk/BZROb2be3Iao3lLStaJ13jUOmGwfORsZNFFJK3e4IGZ0LX1voayBo1AcQdWvJ0FK/h6PJf+6a8q1xzSWhMtxoMuN3sa1aK0d3IdrMPWrTTrvStKPz9Gv8AiDK/E3GsDbGlpfSpJp6NXd6FiDAeJ/aANZjcKvFc0f0rSaQ67D5n7tnQoonTbvoWfvtVNy9BzYPc3sauhiiHidYq1mNL41NJZ7J87DZ5meFlDZv3YchrbVdK7sktL0HmcMTXY0L8HsjD8iw80001yXK1elQR4kkmhlw3859WFHDuBtZ09rdeFaJrWvRJ01KvamCBZ6KKzUOyN9Oe0Wl2u10XpXU1ZlWZzC72MxoUrV3ht4d2Lroui/wu122lSrMnxoP/AHn7ntuN5IriqvhTXRIATD0IMsY0w26taPwhpq9JNPxYywGINea0MKOzvA42xaaFa5LkgGuldU3CYCbB4temRooobTatcO81S43iqTvSppA5VNg4llnq67X5tH2vJNNVdrzXpXlJIkJJ8FzSTBdaKuiGSSLik88/Sdq8lpUl+LeC+FFXRDxOsUnuS5rmki1h7/bRVtodX0tHRH3VLa8bsk7jknhRgsk3um4ZJ6JrRVUCsRg4QcW7JzLq50I3S6L61fcw62Mb4Q8TrHOtUtFySr0Dw3sxBr03WRe8KVGtdVaulaTuXpDgst3NndFXQ9sRcUtjVKd4pprvp1EgzB8PowXqetElDvE6vECaL7Olq8z3e750iHfi+MEGjQRottFSGYn8IO6d5rS1drtfZc0o+Ew3sbLsgpLmjjhrgg8F5nitLta3FNcSkuw8LWfzL3oe2+F3Wdk0601xXJOu9KuvTAmqMlmRbfYWVEri53jTMPILj0FlvtLrQtoOzbjDj8TSKpf5V1rokCSqF3YF3Rc6vECXnq1KlVq6JSxcHCMLvTQhStj6J1p1r0rTTqiqiezCC2hJpptrakPDEDkbbRVavqlN1lFOyfLBm+wW6228EO8btVKsoBCEIkVQhCQEkk8lU0eVRzrw5zLPCeGhd9TAz/lSl5/0V3Bw+Il+b0kwXvogwnommmvrVxJRXJc3ONp+EQ8O8LGC76IZGXSBf+28SvAhShhYezDN327LtL/VWKYZQfPGIUEC8Iuei0q1Ccp8NMmGN55gpQt1D2RoPzDPFO9FVdXZiI8kWiLIRgkthdzZwZ8uzSdpKPjj35wjXoXaSFEPQ0i45alpU0jl7GJThsaNNtbWjDRxuZpb10rSdzCyFdkyx+zYBvHjuKXUw3WHBalvsbw9J8KiDxP1XtVtSz/BaD5nwylsK91nN7JJHjndL9artRN78XKPGSYYObLcwxKCmbzCiHhuiUU8tm4TUkhSfOwpsGCtobFIf6ZrRO/VLHnl15lP492l14d2+ncdwR6ziwyaFs2cWJCSSkJm9/KNGe+x1x3OuFql4zVFdoc8svl4xaBCTFyXNGlahHkrWNUVWTtl4JcsPXo3gNEs8YOSkb/Z9t0Wi+qWgLD+B9GM8YODBfFUYMG9U79atwWhDCu8oSKWSqJKVMM+SwHnIKM3XarWSB/KtUqXO6UXpWk6enAIOE3oe7CxB6GkDaLimndlpfFeRVgLeCDEvTTRRRu+SEFvBBia7/l6yCFhM4BRiLWQd13ZrFw13K6007xtbjVHtT5u3aUq5uGRiNY2FV1pp3yTVX0TrKtTJgRndvnGh9akuySC9rTc9fCpFsOTy73JeiQhWoTPgUYhMbjXc0Kh+c9Y0OhqlVf8rV8qnQk4XhdlmUreGRul43nWtlpedU28ZBYxcwU00UrV3rge4a2OydSXZJLBn+88LuRSO+GuSq+qd9KipWEvGmQkY03ebdm4t+WTuio8uaoKH3aLvDI28NcrSq+KSokYgpgl6GaKUNcMjXI/LO0qXrWulQO0qo9qapY+Ohd3ud4a5Kr6p1rpUPR6C6t26F1rd+f0rTXrXWulRVK1kKPh8YgsY3M26+/+qpBBFdissXd72MQu574sGqykGUIRIrWSSVrJJAISSVQJMshd5JVlV+CTVniLRuC6qKTCog8MPrFauy001peldpUvaqPZnzW9dtbbOD0MHt6W2aPteV51pFYXBCpTM+Z4hMbNg3ckv5yHuNtWpVdL6JSvZheRayDgpW8W1xcaHauteVa0W1QTaFWY3MkaDLiQQcsXVrWt9rp9Vad5LlXfRJaExiNRiYbKyKFGFHM3gd2i+806LSdqutc6Ugmkk8qezPkzmCDGhSXvUPZJuSCHaOldaapaVra6V37uq4MoEkJVJIBCEIkEilkUUCKEISAIopZlCqkRQhJPKUATR5LJEt5VHF/4QOJdtpJC71h5hPSuteyXItZdK8OyJXmLENC71l8P1rrv1q5vorkufQ4fhaBgi9+cMSjXxVBzCVIT7NRs4Fw2NGhfs9kbV+a+/pUrhCHZyRNptldXVGGffpURtnsbtrILetZHJIqvM6Xkl18czuS8xacnrwuyg2tQ2Fd08S+poRnDGZBBoKHdQuJRUhkYccerWrO7JRTUHCtL2Zp0hcT8HHiGhY/1VdcIuwuZMWJSgsGgusixC5zjsWdVadd2XklpyyncAlkGJZa15ulrwP8AchlKrNlRwNwnYCXGMM8sZP3mAntE+PZd0TnFNfdpckL0bmxmCzhL0Sli9F7ajvQzVyOOpLzrIZLD6vKETkyivi5coz3X/TVX0XqOn5tzP4G74dJmpXfJT+ikKKeUtKbuW6Jg3fY/WXzj6EzhL2trRoI8sva1MtXqXjFyXd3ZS0Zlm8RX7iTSHMhGKVEDCXK7HW3AYiX5vTbBe9SAyelada+qXUtFcX8COJWeIUbgvfUHufLNOte1dXaq0KezCy/KSSqEI5EVHIOFMkJiUFMuhRoqO8MRb7bSpWOMhGS9EgoyaVbFDvXBOi0DPRJ2knmby5C76QVrsbkuZC4lvXexAw+hZY1VrRbLvWl0qVjkNgocJ7cmlW2cN5uNNWPdda9aU6q/BMPcPrsY2DRq5taO7kDaela6XRNcbmtronUrBJDksO2CDjRRRNuySPrA1ai0U0607suVa9ahCQeMkuQxBjb3NkNK1bjXmaLTTpXFck1V0qVzbh9By8y3oopNuZq+d6OhatWneN4rVfRJqzh7JZkvQ2S9VKGhRFyOMORRobVryW1daZ5KlzSaCSHh9GCybI3OZJRDxJBF+69XeumqvpQGtF4KisJDsVliDzDDddtdXZGHh1w7p6WypaXxXReOqqtRLD6DxYmWN1JhQ9yQQRV0FJoDZFcVtQPu0nbLMsTIJBI1qpWr3MPJuNh4rkue6FNIjJ+H0YixJptqVEiqO7xB1l7RUnWtk7zTTvkkVJPM4Y6yFewsrbXEOzvWr7q1SpVeaFa6JSF5JcYLgnboUruYcYiIVq9Vpp3S8c7slHw7DeS87E67dE5weiVtnB1l5h50qrxTvKtC+atKPhMSwXg9tGoNdC75bkXB1HUGnWndryTVVA7hM1YfQcsmz7WWtYYi4Ia0FqUU1S2vKuuu+VU+9O0lh75M8L47ujkqtX/KldE6qrWwxjAhJu9WtEnu79qlNO6LxrtJKy8ZhIZcxqDWvEk3OlZZ0rpQtVryrp7XjnXVHcJuOYhSxLZYwUZuhbodkkci30L+lpeiqtdKmkRxOlgOEkm3usiw8wkgfjmLVqq7V4ryuxQ1EsMTBBpYvYDbCj2w4xHEMuu2tKlyVUV1ryShS5kwk1a8Chfb+tnDV9hdCulO3XNOtVa3jV6LBEMTpLDubKNXRItHVhx3eNFuuS710viVZXmVRIs9hIHL16bLELtiq2rEQBruUUp3StUtFohStK6pUvEiSw7m9jRWqkPXHa8nbVWmtFotLpXaSCzIVamHEKS5bLJCjJpQuah7kjUCaNHRcbS51pSsEjAUYEJNC7lIeG3d1nTNbVpBIKiRbGAKD57vQiu1V5u5DWxaq87R4p3RcVSdrK9qtPTtrcSCsvgqMMjEaxxLrWiK2XKoISLY5QWD5yvLrtUQ8MQORS2zTorXK+FO9ElYJipeRbMpkFuu2D2sj956/S2VWq7qFLyqOzwKZISTnmC7qOZE7YgjTVhXWqXFcrxvLNKbl6aryLEwWytRhbwbVyNDoqTTTrXNO1dD4pBX45PkalvORpgQsTGhRD3a6Hw928o5sdOa43a6KlsdsncOxCNjEWGgvYXFNaIeGII4lhlrRclxvqVYHowbmmJG2VqSKOZb5wIaZZfpc7xSiRJkvBBjdV1oeDdz0d6dpO8b5VVgQrU4ToGWT+bF1Dc4PQyH6u6zQpFOtVXdFutK10vjeJUhn6ZzJThsag0sazFSAyc3EEUXmA3XWuad0tLokdmEaMhIxoUF1nODw1uQO7sartJr/VTuHRKNGS8MaaFdE977l61A0mwydNylkLWc3vEj8cy/E6rVJp3mtrpdFxqjy4xiddk2csQvjrcjbcbSadpVeS0vlU6meMTOH2N5mgt1dxBkaIDjj1nqNLldiqq1MmOpghJvYwLc28TtxyB6NB5op1oXxuipO7bindjVZQSEWiWNAecszQWFlE65b6u1R7vte7+NpAdKpCHmYgmZyzzBRRhs3mW9vSrPvVXaTtW60Wi9btuJUfHDMTjIsNmYIq2tw7jVxq29a1Sq8bSTqOPYth22ZoLC4mTmcO45HOdIqrxuyqtCteVdeQMGg8W4OIMEGaKUNbs3BBGmevHSmqrW1d0VKrpVorX01Z/EWcWzCxgrLtbnBkkiIjkNMvaKMNO0trss31Uq6ZicZFiczBC5tFjDI2sD0XrNrautcqguqFFSznrseG7JTbqJfR6PovS+VUqiQQhCJBJPIQkBJNC90yJ28o+IbpkVSHnTwxjLzHmZPBLMb/CtLD1pfCKjGeMbp2N/tgwbonaX1Szqss+59DR4W6yFB/6kb3um4MiQ/kqqinZwNzTBAgzbrV7YiHKyxu9k+SJb72zPbEeOdpKPlPD2CmQn85giiiSvCHWaCtGZTg1bbmd+tuzssqJhjGpbhPZPMssRS572t61BaXwZYPGoxiwTGpmN1mFQfdh+IZdpUtL4qqsfxCenS7Gli9ikTuh9X2rzz7PivqvXLrXBeyMLmSZwpYKhm5wPWKWxFa/1WlobvyKd1LPui3Hu03NbpZfCkt/HJneeBFJe8+YpRGEsySFvvhFz6r2TS4f4RcrdiGLEbC7minbIfyu19LVXcDMeNMEJCsioYTcPDDk29biqrTq5r4WkDNMluXJyNubkUl2HEe9xLula9X6Vfc87TvxOr5fgrtGX0cxoh5lmWMb3qQhIvL4Z9wlpsDtJhJ72K1lSEvGJrGsl7L8NjOTJ18o2qvpnBHlFalqEPiSm88hfuKVZhLwSm6X3t1wNGG7cFSZAg8bpbCC/at4N/hXXfql6C1l5f4LRLM+LEpRrvWMB9DVpL1AZXVT3ZPJdyqEIVmaE1EMCM3M0Uq1ItiLcjjuSTpRUJg9mXEjb26uiLnd2uSaaa9E0j1FQOVYKGWNmY26JFIe3eloNK61Spc1VKa8q6hqW4LLZd7e2uah7kgfiWNrpaTTXjUqXLcFMLsjDdZuLm30XjaVL0qIfJIUHEJ10rWofmwi4pbGlS5L71XUEq1B7Msk0ILWSiNY595R8vSrBZbLGs7rVSHidYI0PG+1dUVDpDli7vQ9atfBxu+rrRaLlUrHIDLAZfZPGe+Gem0TXpbVprpeVRWA9JMlwcSyN7q1beNvSFtWvRNKQZg8FDL33WRSHidYI47jfWqPh0qyWHbBBGi60OyMPrDWnZaqu+V0RTvkUkXKslh2wRu8lUbe4Ia071V2l6U/0rSKwsFaChxa97Vik29zxTL1HlVC9h+H3bLddaIeiRHbd3bOtWtXa7Wk1SSscZljO1lGY1ajCj23GsssPUnXWta2TWidd6VEJDw+k+5sjYWLrHxg1yVJr/K+tQIsy3hIHqQeaxdju8Xd4rZcb93tNtksJLeGOaSYKEFC7aKjsjEDDxDbstbJra8670rqlezaS/lpC/wCIiDTPFVUsXNUFD32NC22cM2kaw1RYe5J3klL4RHOyfh9rN7BRda8Id5V13leVKK6VQvYThjdxLXRSs6/s4iIaHdbXZeKqteVdUrCZww+MhI0aDNhYoxQ7MS4pl6i61Vqu+S0qlRJkgplyFBo0LEyRa2rDkaas07Sda6XRIIouDyxGITmUyWM5jaYm2ze7R0tWrtfpTvSuo7G5Y7sw++kXA4z3G1eV5XSppCcYJLjH7a1bvkjQs7q0V6p13zUvkk7/ABnSwGWSEYba2kPZJubd3TsulOi+tapeVaQSBcnywYXEjTYKLE860RiLgdp5mi0pAQMIPcu+Hieldqu+tUfCZkCmQuJBB/srujiX9rsvKtOqVQCSZZC7yQhHpVlCKyhZsnCCyeJembz3OPy68mei0Ub00kqy50mHE6dIwX8NFC+DQ/QqPh+ME6S2Xvucxu9ohpvSrk/Y1dnf+ot6Olk0VakjE6WJ81ILVYl8XEfVcqrKuuPdwTGgPKPLMjQfcQv8REKL3qnVIJJeoIlp6Nd5WvpvrU7az196Xsk7QqpI+jGvjr1XsmkCMm5d9N84Ha9qpBIoBCEIBCEIkSQhCQEk0L/7hn1qdppEXt26/fCqR3eT+Jr15iFMhvfUYMJ6Up1V+HQ3PBYwXfRDI3SpKIxK8Lve+tZVlwhZzxibBPpFz0Sz7n01PZqGKUSkvs3GCNuirUfWLf1Sdl4nSwHLw0a7pKravtuNVen2ZJYzSSFBtaJisQeJiBHindE0sKizwV3qSjbiVZ3m+ty1cjbRPwtgeMNnwsmNGTPC4Za6sOPcNVvJNVV2NwcHgoPhPDbyZxSiSiHiSCCCGuV9k00vM/OZv71NCYhToHuca/w7S141RTppZ13zz1uesvZJK/ynhf8AMGkdkkr/ACnhf8waXk3+MidPlOV0DXskfjJxB+U5Xm7fsl4jpejQjKpeNkodl2GcyQb37nN9yx+rTNaRr1SvLKHl+qZFO+NL88ou0Xxc8tUPK14pyr2HYmzJLHcwsQ1fxLula9E6qovy2+NE9H6RRO+FgllnIZCY3BcmTwkf79Eq+I8pCUzMocwDZP1ZdW6VIxYPM8WJC8IX8rQuEEeVwEM+ZZrAzFcBHln3NGlZbw3uPeRd38cvWuHGZ4EGND3Yoe56VeP7L3hq9SsAYxnjBySTf7HDG6LRfVJS5OSaAhCF1skIQiskCqxuQ5YjBZOeTdWKiGcyBrjux0DNnqvTKPawxkvO17elRMkUhkkgYi2e01g6LpdFztXxysEWZgt3rsatbuiTvDXcrt1VSrWZQyyTb3Wbdm42Wx4p3ReKVRSohg/h8ZCSc8mlFDCw/WLi22Nq01V2XJNeldUh2E4fGS9EoLe3UNKiGfIhsqz71Vp3S6LS8UrBD2YLmkkII3Vit445nStaV3yqaQ+AyxBxCTQjd1HZGII0T3FeK0vFeiUlYRX4vZLMLJvTYoUSVRGIuCPBSmvVOu9ErA7LcsmFw0LIGLcwDcOJstE1pWmmtlotF4l11njUjDobLEHtggjbXV2SRx7jQ0WuS9apC8lgMvPV6Lc98XHE+y0rXS86iqKL7C7smZze5YgyNELjY3jWq6XieNpf/iSUJknD6DljWVqKSKQzb9t3dtYWrW1d0rtrolIWcsBiEm3ottFYhnK5uNu9VqtaXxrSiXobh9By4JLGtXJVbN445BOxFa0uy8b6VACSHhjGBNS7ZjW9tq8XJe0Nq0LyvJCtKwCSrBQxLIMIq2zhnLeHd8q1au15VQsOj2H0HEvQjf2fBu+dzKq2H1qdRCfJYDi2ZTDdZuLbd3eSqqQGcMcPrSy7GN6Htt4drcVxtXwVpryTSlhJbgoZd6EFrIla31h3jXarvpUiXNUsBl2RsaFubi2t+epVfVKP/GRJdpqUazn/ANPHde5X7K70SB2XJ8sGf7sQsr6QO1zv2orzp3lUkXJ8lmb7LELKJ3bWB2ntDVdd9a666o97EiS7snt1uvg7vOtclzTvRIi2IUsQcuyjMatSbdkndydi7VpcVzTui5pBNQ6DwWD3JsGgsLFut4tx2ma/jeldTtQkEmQKMXOZjbq1ItiNXdZ0ykEWO0Jo8ZZiXpu7LNZsnA2MakFqo3r1C67Q7MPDtvTU2YhWepSz5z7JZJFjDTC70026JU2yo+LBrDuvtvfT04dNClFvKKeUrEWVFPMo9tqIuhrS5IxyjUH1Kcu2Y3fPHMe1WaMmWakNSMVqb7aHFdRTe6bh81QWMCXoZt0MnecvmXKgkSjUtl3sGN/h+JfWoSniQFGPBSe91rU5m5iZnG6ezYLxF4qe1ElICGfMrs1ZaySrKPvEVlUSFZFZNKyKyJHaElWRWRIVkJFCQBQs7xKzl4k3vUd4nomnXVNLOsdIlZ4Tzab/APT8T/yrqqR3eUjPc30daXgZqcwxKNfFUHeWfvMrRcN+0+Hs2xrWt4Zhmr/fnVytu7wqqW8FaEmhKiPK4RZ4LNOpKnrv9mTSEVkk88rBBJPyxeEkxrKYKKMKRbD3D+3e5JpSVQlZFZS8wSfGZcydaMdSMN1XX3e403jOtySg16PUplLUVwbFOFLjJFXMnVhTEJDupyf/AChAt9bL0lTKqPG5+xBmTqf6MZnKOxPr9zkHu0uiX2d3qOr+Pk6eBt/rYuGVBAg50gkxiGC5SCofbPj1/wBGVrrU8vpPRLndLZRMomXr5cttl/5r488vlsy7fdufUYlWirSaKzTvrmbY130P6ZVlWuHs54w9JCybzCyLn7+lXI6UfBHla4cYqJCXtbVwh36lyXd3ZhrK0Z3kvRDgXR7PGA0NC7phUQMhpHS3X/dLzqZZXbf4P2MXkpzbBe9YgHE+lapf9qpUvcvwutUqykkLrYZVJJVNXolBQ98NF84aQNIhAQjC4bGtauYVW3elp6rWyd+/FJFqTwgyyTQo1FBSSoeyMQRcNcU06007strpfRKRzxBvjmF+cNIz9BfjqF/zBpehESAhQe5ND3kodkbimdlstk1zqSaluC5pJgtl2tK7n8btU6zxBfjoXzhpJ5yC79VFYNC5VgpggwRgWrCj2w+scShmVYLd3utXNxc7w7trpoqr0rTSd5yC8K83dXzOQX9p/wAvJ9kpKgSDwUOEjQWy1YXuYjTIiEHgsYzaaYF8FEXI+sO6B7lV9zl4FFPMCfZJo894bHhf4D/2qBHsJku0sjIKKUNbhwy2IqvaEWrateSqu9KlnpVli7vcyi3NwyTckbas01S9Uisb37Ff5Q77JK6935FP5e0mkO3oPLF2SbmUW5KIZJI1fjmqVJ30TXRKPZluWAxLIOCi8T3PyVWl613pUrRN79inm431rSSdhn/Xiv8A7g0z6p1pHpHsJlj9UsQv+Xtc77V3pXVWsQnoLLf5z9jApUSio7MM1geszRaqu7LxrqisaIx2HyREo1BpYuiRe6YhSe+tdd53ySwSTZwjUyXOebXVKO7j+NUXXh077moCYnTPB9zzXbd7W+hWgSbi1BZk1I3tZEhdZ1jYv+KWKUVT5nZ1RZE3W0XPuaeBpzaW7TPO2eNy+DfX86qy6YqfhvHuySE2XdIu8K1s72s+67er+HVj/ClYd+pOyw/nTSCPKwUVKE2dRaGKqRENatFoYqfFoYqjP3nlHsxI0NTUWhirTytS4rqV1EMCjAmpKKLDsy70LeVWhDDYOXehbsrqIYFGBF52edOvtKyydiRedpYzvPr1pYkSXP8AEYOncDnaNQfUjTSrbyVb0rS0actiZnHf2l0K1Ek7aMWcy9HgpkEvYNM5RXfG7aD0SsAl78dFf4b2S0Y92HMTHdcGXktWVUEvfjor0XslNiPKyKVrIrKPrJWsgd1kJpWQ88iRZ55ZJwmolZ4Izab/AGPbdK6019atQrLCeGMZ/UjMnhREMG/x7Tv1SK0d3ngWtQhzxsHwcglndC51iDxOr9EsveWq4hPZnl6SZYCNF1WDvEkeO0SjT5mvl+Fl8w7oMq+pWYXlCrrZsEVIiR6NBiWYcaigw3e45DrLKaIQO34zGTd9jRRWTedYfce0ytcXyyyJKgwYZwpRWWj18rBH1SpKGVam7SlbTvP7P6KKvtELv3zdSwENkwTOIczRwockV94Zi30zL2idyVOlUvhWFBoxFMxmyFFJliBhDOWHjQnrvO5es07Ub2vi3fJKK25TNS8KJS7zBoQt5mbIMMVu5JA+28VVXULnBlxom2FEQcDg/wAAlkcnL1x4hGIsLldY0vFUtK0stxzwxxawqEhsFn8wUoYuiSOSARWZfpNUtr4pEtzGVZsPTPzgsvjQe2VZS4ZmWEGDGZPfyjEXCOkoWHmeLEhd6kK1wl5JYmw3tqNGgsmrFDqJhLylcvhr219NXV/ACj1niFMkF+NYPc9EU19qXHQhhq6A4F0yWfCElsL41HMG/wAK6761ppclLrv8MvSZKspJOl1vngmr0YCDLsr0W5t7m246j92nU6VfjkkwWZC70y6+D3oZq9LQVeNa0W1SBNxEzM9tem2t0RbD+OSQkeCMLJCCjV0SLvGsc66161p1VkTCuWAyxjQshVyKRc7w1tqorvFNeCi9ElohhjJcYLvTAit4e7o5WrV/zTvSqosrsYCD1I2NC3Nvc7xxLuydUV2SQXVrONClaxbauRW01Wl63RJpFpJliMCDBRkLVhYfm23uKOhpUqWi5qr0rqadhOH2ds9d0i7v23d76vuV5XSorCWdmSWNZ/OeF6rqxHbBrQPcl6JOhDAjNdCNuhvB1WuxvD67z0aaKUTnDOY5OcNg807Vaa2uyquuu+VUhCXpLluEjQUONQsYYUdkbf2uKapfVKRCbSqj8/wX46hfnDSVzxBe/RenUlTuilVH53C79S2eAv3FebuoHSSeTQuPBB99eYE+yRnjwKKfygr2SqFnmbzUjFj+McthQcSG5mCtdstVzwF+8rzAn2Sy/F6JXhcNC1q2t7nWB3WVyXeJpcZTuuZpDu8lX5nDV2h8NUJNgaw7rn6fhezDy48bJ8wjGhG2t1qy1uSJwzwWT9HWCYr3vXsg+vclEWw/jluGG8nmy3L3bn4SK3jmOaUDkdK6w4zW1dhHllMRMs1ZoTHtUUmTatRbyr8R1xO614o95lepK1EQ1T4tDFopbKhIiGq7RmrzyVEes9yUhFoP8yil1OLSsrUe79SRdkYollCkiaiGGy3Fr2DG2pK1qWcToKZ8M6qT6FZU8lWV2U5eguw6c10WJGAjNzUg0YudIdHo1LZd6F5utgl6cApkEvQjVrU3b3zGZh20LteJ1WVaaMUg0YrM5N1kVlH1kVkDp55c68NaI5Q8J8oWTJ8KTAGNl8k0U79UugKy5g4dhuXJI8pg5Mv/AIo+8Rl8kNT+tQp8ri6HM3kWGC76IZG9KtKxIeCMmGJWf7KojeiVVw3DvJ3hv0i5RHIxniYYkb3TcPJS7MpT449raj0qW9raaKqEFkISrwZoW+hlDfSB0CVZKvJJCD07hMhyXOMvxKWZa4PosnjRWHvW8RIhDQTzD3FcVW+/jlw3gTOP4oMeILMkZNtRoZEHoafzAjuid6Krld8mo+YuENjrN2T+jGcWJmt8mXYDxCzZy+SapZFWQmpKySrEcpxhQ8ayZdQycTlRLwu4I3i9hmHChupnLhalExPIQ91+xm5eZeZ4prRNc16VYTwj8a8MZwkeG4f4UBx4oWFxDORERi+XmqVJpYfM2SC5bY2DBRQWG2/dHLc0ol5SKTRCWSLyq612eM7JJIGC7phQ73ov9JVmEvJ5KjuW66/W/RrOXLzOzdUc8HmeLEhd6EKRC1iLVcAI92N43SSbuv5wBjdK7S+tWPiPKwQmMZnLGjXxUQyT0TtVcrS/j2bTplJM64lWV1Q+dnuEJZIpAj5h/wBnol9HeULO4cag8JG7AJLgMTiWcLYgcgeizRpO6Wq1ztJWAtm8EJC76HeGUeJMgRggxuta0Pc7gT7JVFPEmrEHVv6iu6AxvhAbjatV3yVJrpaKVl6ZMTs7Q0KZcPhYYNFdZItz62a9Vaddqu8bparXjnWk0nHD3swub2dJohg1w8T2oAJZeougWrtXRbVriXedX1vD8LqpfluDZZmmfITAIuZEhyBhnWNrdaKl3q1daJrkmmmlJWCr0SxoDLJswoDExipgthx9i8FDartUra6XRUtFttFzuisEJiUzzJh7ezNBc2RKKw964h2l0FWrS2vNUlCQ6SbMuGm56miJ2tn8IEVtk666661Vd0TrtWk9zPkVcLw34kin+G9qiqQvLxZpL0SxOjBZIUGnSV46Ncc0a8wHf7WkJxtrVaZ8U0rhCYkaZCYab2MRTWh2e9uS8aqLMOHslxjUozBY9vBhNsPEBtse6U7yu1qlO0fJIAszhBQcQmNRnsN3hnVhyHaILOtOuu1XaXFOi1nea4pSuHDOJ3a02MzpK8zwTN9tcgEVr57VdLVpaV2q1FGttySSgckyXBy4kFBoKV2/h70MtiD2qL7LWipC+K5pR7uEuH0yFjGwaC2va9kbVyKLL4d00U70ru2d513lUGixv4JiX/T3vVJ28o+LPRoyExLtKLu73dHNeKSrL0a7yhf8wd9kgzXLAcTJQlIgyL4zDCj9b/4iSAHDaL7rQwwvWdd02SqVUdo+FNNM7LS1mLPGmF9uY1nMnvm3aZ9UtLxC1yUyQozBYWUNof2g7tmnarXFcq0s5EWRyN30vqOBp+41EUTHN0VreZUUWysO6l9d1YfA4OEZibem/soe5H8dyq0WLGWYiipsgOt3oWqki90rOprxNDhGXrTJktsuX92xUqesyrPS7udTDOBoe+BKqCY8QWWy9cCKtlRZsxglgzczblZJMMyZ4W5Txss7keSw6Kvhd7SriOHNwuUuXMmWJZcnvZSGNjkV6ZMsxNcXLnBdxLgw0qjSaaaKLEhX3cmscdkccqLpMRkIzfTVn3UXUXezNjNqvg0LiSFNsswVJFh95Lzpc93wqkQhqqhcNWgPKKeZVSm5n+5pJ0xWouDqlRZmzLRfoVvEsIZ8yhC3k0EM+ZVF7UfJ0SzPO9kFuxQ6hM8fMmsvRLPE7/RR3lejzMzkvC6Qh0YVgaMWaQkxWuHGLcfGrU0YlqyiayWZeQStZclcO0z/AGJC/wCpk/5VdSrjThuRK8xBgkG71l+56Up32SLYfmZVhEz22iUa71h73TOqvxwOzLJswrVTcnXocvRuzC1kqj6JU6I3toTe7yo002tDLup8KASKWSK62cXDONCLGNDNtiBcvXYIY4lO4rMczzLb55jUTidpqw9wQ49QSUOieZ4qOaL1Ipds/cZGCGKzL3jWl8MdvCyTbK11jd2NizzSBFIvJZIvIJAQM0wuyDCuifBx6y9JuDhhvwfYPKeesKAhZwjYo+sRGIDtZyrclSd3T77Vc1fg/WQjMbole/Jcy36UX6qqtW4T0iSxLUqkYuYUGlQuNiRF6CEEwA9wPlWnWtFzuiXtw3rFGY5MlHDOIzliVK8LyjjD+9DX6b/Xf4pqquDOq4M05zHg0/jnkyWuWJkPFDwdhj382985P3fp6JYa5lyl5SOqyZetlJ999esuEU4Gz5hlJMz9jELGhsVg/bAcfQ0HmtFSaa5LROqKXheSiFe8f5UDkPGKbZZCyaqLEHrfxLulaWfKrqS8sRHIHMEON6rJlt6+n8U7olKYjw3M82fSlT1e5sdyxeXobGsuTudn2TvpWkTR8OeU0yyqrCXlZRFyW92tS9hcHI/2SYTyTGvjWX4aT5a1aqq4VljXBJjGeOD3JJveo70N6Ip1r6pa2rQ+du8xVKspJCQ9R8Jz0HFolebtnC5h+sbBmk1ouluvRJpCYlZwkYKyim723weTxWi5JLMmRrshiQRoRWbdDbk6ttqTtXja1LZeWSsP3Mn6QZ/mnVUg0jb2eJeiQQWdBSSh3hhyBxyWXmOdq0tEq/EA5ntCdSKKiUUojEE3BLLIOi0rrVXnavoldqKp8OhuIOaSbyNC3OZ7bitAZS2voqvleaRVNQ7PQectSKKuiHiR9Ya0HNaV1O2TDfiUrzgb2qipeZjQf+00aFK1cPujjuNUrnKCfHQvnDSkGkDMNzSN14KVu9tvA3FaLlVHzDDY1GLkKDdrLreCdFtuV53RNNNJ3CY9BbT4ahe8GftBrvp1SGfoL8dQv+YNIIQuWzbuCGhhfBRHdEQ2Adq61Sa0XOtdEncPhszh5tvc1lDQoe2Ht6rPFUqrvklIZygnx0L5w0jO4XfqblQ89Gu8hfP3fZKPhL0azTDdShe7s/tB3kvFKQaiQX3HdUVBIkF2PQ3evg9n9nk8l4pSEJiOzGux7chd47nIrfVLJGokugHTAu8iv5eT7JY1iRKuZy89QYIrNpXg7ugeWbl09fmfRcFmaPhk7hxiC1WYTE1NiPLOfUxPVFRENY1jvImWLSVEeq6kLrFZB+vkyroCiEomYYDeCEr2j2Uv946PNXD2JSXCJhvZyBKKG8Hpbbyq1pmEcHGZC70LtZtie2Fyyz6JSOJvBkjWdiY1J2QXWsly+M/9UqT2ExqD6kbBdZX2+HdTmw/OM3j7qZWWLYAyZGBCewCaM5k6EYcfOA1GtzqVLwHxblsuyg0zlEjaYke3IdZ8UqqJDbMvclcITMkaD3ONFC/xGh6Ja1XHf83sK7kL8dEiRLGiW/jTVd41isrBCeEJiDB99C84HdTtqapntPhq6+kDp2XOxpglkZBYWV9HXZ+hifqZ13qS6DoThIG92wVO2eEJBe7AilT3npLM3yWLX6Oksz4fGd2lCqV3pvEVp9X3UeVpQmNklmd2/wCHTWLTJBTNyNWf9gYXcUaFSPYVGg1nXekKWjT6/wCiwOxJNayiXobGoPvt0KmucvmU49FdfsaEett/1rKWZqiMLfhaJGmd7qtZy+ZKtR40NdX/AJDQ5LvVO/2dIQP9SuEO/UuTxMSJnD7tVlh2PEzh+FKN3pzLcn7Kl1WylVgsJ4S3fsFVqh+P0lmeCrlu43Lo+paMypqy4Z4YBl5jGT4LDwxvRVfrV13DsQpYM3ONC+cLiThQGXmN02m+EB/5Vpcd1Ew78SY2lpIg5vYQMaF3VWJIuPGrNJs3sr6QtVdjAUt4e5lvdZtw/v6VY1G3lGn2Tmn5tyKSNZLJFlVVFZFZaDCsJTYuIKYFGBcg5I7JJFwPsavJcqqdEYRmeLkhm2tyLyGxQNayRrJZCC44Q4kG4WYhQTEAPLkJzWRrA+Xj2XdE610S7p4QmPGHweA2epNzXE+z4e2h49vx3Guutcq166kvOVxg4TL1i8ltl/c+tPkOTsUJPmGGTnB5dhuUmEkMxEfKflbfYqtZKjTbjXjMmTJ1uVTVue3Oh5V4CslBy9BIzjHiCVAo1H6Pa8ekxlZed7ma5V1aNE5MxC4MohMbwpNyR2QRR7qIy9FyNizxrrTvFeq5pZ2N+EGn7JE+plozCeBRSO5SLbK+PFnGWHnvKt/WrGsceELi3i9A8gcwxGFwuCCRC2fl+E5Ot1nmv1u8r6r/AM0RZnixO2XEjEGZJ/yg22SOxDKUONyDPFN9F1lUktRQ8ipotHknqQovKMZg5mTLcDdfIPl/VSd/1W8izhWCTolmeYRvNiEEfDnlaxFCTOHmebIkF4QncJeXJd3aOI9MOAbGLzBGy+KpgMG6Vpp361dILjn8HZHryXp2ljvWIBxPpWnWv+1XYytSyczzFUkishISRLsYN7IbKy7W5v3gcd3QPVWmmmuR413okCQ0IwuJal3R9U06pB14LVvCt35/jfqlFRZ6WA7k2M5r3d4ki4pbFrau+qVQ0mGG2Yg2ZpYhZXbAO4Gze1saulTVlk0MvXILC7a3e7nGZZrXWq+i0qlXexgO2vQoWLdkWw+rtM6bS+ydSt5BQ7bddaI7npcrS9agp4kYmcPUjOxcXV2dwIGo1qvO8q10XPcVcM/wX46hfnDSOySC6yFnq2tSHhtYIo6ZrapYSPBGakFGrr6ORW8qpKmkPjAWs9uu6Hu6OV0v1qd53C79R2SQX469byrrXrWnU0dnCC9+6tbvEkE27tFik7S0v34pA7zlk8K83dSOcvpX8vJ9kgSPBGF2QV0Vtu53eKdpUvvySj/xhSXaXuetWt3idXHde2TVVSepBqJf9U/l5Psk1h72qblFOO/Z7vK+KQzNQVpEjfiqIPQwjjqD1Wko+I4hSxaEmh3RVqO8Tu+hf1WrtfFUulRRK1vAivN1FRaD9khY16EVbCjvatbtVtLztVOnpqCDzb/au79K019ah6PG52srLuhka5uOV+/1y87vYnpLCpngJsnxayNC+j8+yiHxJa3NllOAhMFNgsUuRSHrckcet3VSa+/jVijwZoZdkZqpKycunS+y43M3QsrLyLxR8OeUhRXHDTRURsjFRI5JIRmu3q0uzTR5kJWi7p2Quhkr0nhd+/4dNOw+WO8lqsRDCtFXxA/nV4zb47S45wqL+6i/irCM3M21UJEcJfoq2uioQtlatPqnkaPtYd3pzjr/AKnOkwyHGg++lSohDYyH+ldQFh/OoQuDhGdxLcp9a2/dUybvRVP02OZaxnfqdtTLGg/2yUtqi0hwUzuJUSLYehdxGrSp9U4l7Nu9K2mAE1RmMi2UXMucn7l8eeTVmAmwdNHTF9PxvJUX0/E+fv467C+LUkKyKyj7xF4tfrShoO6yKyaXiLxeB3WRWTSslay90xL07ZiRoaaRF6833Wkkhcd2FTerF8wIi9eCWRqqkWlvvM1WtK5t+dZ93A4lzrp5K5l5cNNDUetAizKpUQDsy18vyXG/g+Jr4eZvNEskUssJoBKpJDKB3EYlli5l4ba5MpXe46tEvSpibiVlyiwcWORu1ojkZMr+hZq7LJVccURNEUjc4x+ITKaIPlII1l/IAxRZyMtaOrkX7lUyZ+pivUgS1GiYWTE+p7nNcYuMjelab0f6ctVvJ1ud6yqJmdMH51keX8semUMYdi/Zh3VjsxBp55l90a5aadaay6PRKnQyzNiw3URczKMP1RDOQh/IxWos8Y4rJM0kxqXcpJk4Rga6y/qyEV3q3OqvxYOChWuZ4xdXQ/XI5l5BsGRrglQYse9NnGO2vvEWGSiy/teVpPckslmw2WjJhJMlmC5YZDeq2Az5Fajo1+oi9AzITD8gIZI0RGrX5H6Wn/m69T71F+YHGTpcKuwghSeuxk3hitk2tX6pSEQhl5JJVBcMR2bzMkaD7qHUVCXlIM9uMPSQsn7LIufIqvw55SuXpdwfg7Ix/WFNsF76g7JPRFf+6Xeq80OAlGcoePMNyfGsHiUN9Fdf9qvSplKUcvynaEihIciKi0thRguGmmmlCkwqsSOQORyrVL61JTDDZYMts889b6xR2tJr61TShZhMgodsbGfjBkYfxzrtJVES0Hh8YITZRoUrOv8AaG3eKq+tqupajJcHixJu6k3GsXBBPFOtO6XyrrXSoeMkuDl66EKKTCvB9hSFq+iapJGORiWJbixOeYKKLq9zc27WnpaXS+i8tSQSH5sGdujAihSSyHobrFWttXWqXiqrWyUe9Mkly2ITqQopMKvLcbxVVrReNtUOzJLAdsEFBbUYUh7udrQUmqtVrytJOxIwFMkJJNg0F1m3uRxogPRrvUqtL0rXSqQSLeljVjTZYhetRDvdrbNO0muK2tVFbD4yE9k+ZRSobu1xmhp70XjXemdQ1Mht3e9jBQsN72t3a2ldapO9EU1W8rySdCTIaZCSTcylC6wyNbaWs+y7S0vpXeiRWlHlzhLAeuhQXWdN+z2q1Hau7LTcbsuNTt6doL8SlFbbdx2ntlSa2VXnWv8A8KWLmSNB2xocFKKGKh9zxtZh6lVpfVJV6MRq0GNzKVrVa4H0ug0tL1VV1FTR2ZLMQY3Mt0MUOZcZvHrPaIpppqlyu1dSvZVrdlmWKfSLfQ7001Vq+Vdd8S0khIxM5hY15LBQt1vBFxWoaWlS6LSpIuZJn1k0KWLoYUgzWLjvWr62k10vNaUJB6MGmQkaNQa6FJuA7gYiHuvPUXXWqvrVHiR6Z7sYIyClbw8Ncj1aNGq01V2XJOu9EnUR7JwyxtSFKGt2bjx2lq/VdLxySozpmmG7qLErdnOFuPsHqovO7KldIHZcSme7sgpYuhrhnWb/AEL6p8wy3GpwEJNMli1JFHuR9YrfwqutadM0k6lC85XGr3Gxo/f78coqI/jOME1I2A+l5ql9ao3R1Xou0MPEeUg0YrLiRJJsH/OfvojWOYVKZeWHdTpfcYWZVfSmqySUe0YlayiuaxH9aj2WVIFpoiFvYPKKLUgW8oQt5HGjy1FPMqVeUeW8j3ar8R/Wq1Flaoi8qrEf1qrxXy2VVJhhoStZakITh72Sa7GdVhvr124d91HhZ2Zp0/Mz+XpPjUybkkYjKsaD8K+jra3YbBYOISEHqtqs/ZeN7ISQje6h19bTzGXD5K7Dp/jP6JqSrK9Fh62mokHCME3LdVo0+o/9cn61T6yLxarL0kyxGN8CVr/J1lgzcjShVo0+o6nJ+G5/vEreLZZh4NOZ4TEo12T7qO8Tu/JNVVhQjN4Jerr/AH1J+GlWokpZmMKkvGWaM/BLr/cUpfhFo49rar8c3tSBceX4hUagwwRGQ0PISQQ/7xHWayddnr7LS7L9P6Wl87y+ZTe0MOnoriWZV2KmbDPJ1OXqQpAy5COqHe6+QgjYvaX/AEk1YmWTep3uTcpOrs7cnkmqXJeVXy7WU1CsMdjsFi4gwQcFtbXI9luOX0qhEEsXGDSjCTbzWiq1xQ2ORl3ivFKJZeWgzjjPNE9y/wBjEXDgIsNFIZJt4eBR0zTVKqqSXCTgwxoyYFq0U3fySDQ5PwImWcJeHnMSNyzDYJkydZ8mIEOM0MtV1qlstr71XyrSz2Og5YNFSQ7wYq1IdGuR36zL1J3atc0vjsO7U56y9f3iLZ/Qfo0SREsbvtxu3g/ikDuXcy5YuLkmTIUTDrjWBwMumfZ5JpTsxzXApkHy/wBX0MgsS6l7qsg5MKy9UwzlY/o5clN0XL16vW97rOaLLyuV33kzkKDGTJO8EgsHg2fSSj2Rh4c/oa66Vh/4PjEEwvIbGZzgMCGKI3ceqbQ5qqg5K6sE4UXIWYGTkGy/vY62T76VILpHhP4AxrCCVJb605lR2G5cttkyPjtsssLmlBcMPXu22ZTN2io7wyrTTNmXZmZOsQKlYSZZljGqWxCDs5hvQ92ig7MS6VHsNK4L8ezPjzIBv/1AyN51qv1q9a2Xl4syFGOxuYYJGviqIBxLonWnV7QVlJXLSCEkylUciPmGJZnl4mNWV1a9zXDTPpXVQMc8TjJDwyGnSWssLyduIaMRnAB16gy6TSddpVWtK0tPUfFt0J1LOfgyDlArhFYmXRXXxZwmhmW4tnyX2K3d7otLf+KapO7LjUkxj/iZGIUNa8IGRBiO2RJBA0JGeZotO0hWqVWrVd0rv3qrpR0yZw9ylgUUa4ttX03dVL1Wl8qnYkSxBtNyF3h7uittStFsua9UqjmpvE7Fk0YcIDHSKkxEol+uQBKIOVmg1S4qk7Sd8a6qvMc+cI2FSTES5axLnqOzJkGEKAHYw7aH67zuRvK716QvJVfed2VLrfpXYTJmIN2NehQu20Nx0ul0tX6noUOszpd6maLbXHdHI6X/AEkHKJ0746TDC8h4kyYxQWI27Pa1iSSqDL2bGndrkAdy/CFVr71l+IRMPCM6ua50CizOML0EJi4QssECgFsvBQ11xzIU774zWlaayNZdKz+lvL+rrO5OrGWZ0zSTrsLFiVuzb7Wjskrm2dDC99Ftri59L4rklJWHKwcu45mCCGmzhjtckw/WBiCHmWQzHRiv0utC6Wk7a+l2uyTCaMP+EDFYZGohLcXx3YiJI72ZxcszusssPXTtJrxVKlxvK7LRLrguGxoy5vY0L8IBkj24/EtOtO/VO8rtVHsweZzCxjYzGhSrUjWBx9DyXsnUEhHGI0ZbGwY217Xvavy73FNJr+ehmu6qLtt4q+S0XjfQpGzmczXQpn1bXLfV2nq+1tdL5Vrok7jgZoeu9k9rDRR2bi45FqrVddd++y8cgSEZmeMCDZ5uoYSLEHid427Nq61xXjWuiUhL0NmcO2zzGhShhe5uX531XruZUSXAbwQb85yrkUfNpERH2z72yd+/ptsnfY3rfw1FLbeba48Kuv8AS8SgIdAY0HbWcz8jcXBFbZaKk1ovvpUqJB5nu702NClbHufie6ul0XRKPh8NCMtrOdCt3ZJ3iiy+y67Vq+VpOteVUhmG8Ehv5zxTVfCKNeq1oqqBJ2WzTLkIKZ9WKIeJIGt621Kdd9q0sfmyTzZPttdznDSh9XiI/HrYGQwoOJEvznK3dkYgi4aeeYpNf6vpVhU7z5Bf9mINdFQ0UdneCOSapbLxS48ylpcbl6LiLLyKyhWXk6rLDfW7uqQrJq88kXnk1eRAiWZ8yapV5NHkSNXnlCFvKVLVfeeRHsalvKEeZvNSD3lWtqWzTBL03VUqW9BYOJnoIK1JXZTh2uW7kaqDSEyGEHrppt0So+OGGmCE5m73TtqMGxgvXdVUe0zrdl3MV65aNNPR87ddvQknGZ4hJIRvwl3QoWYWbOLQ03wi2UrLxnY3NhIXxqkp3D1QnzldaKPizOtjJpDnrO5CTst68hIxvfQ6aQ5nW0EqIzZrUJTmq8WdMspUQw2Dl3qQi1bFOJf1Tzb/ANHM9K1SXHN5ZynZd0lkLovFOZP6p5k8KHZG6Uppc3xH4JgnltX55rjfSqy1PiVQt5NUPPJFOsqhLJFCBZCRrIrLwLISNZLVkEgzDDoxc5Qgt1HeiRFvxDKj3lOwImOwvKVGYJky5WAxsoxD9voqBOTK3lbd8bkcUSEwGYYOGYZbXL9vlII4nnUH5ZUtHA4MGJBDoObc3cP68QH44J6q61S6Jpp3yqhSusL1RFobcdTly7zk0NbItb6ng1YszJlhpsh4fTQRDC2GdZiwzQfWe9lskGcypMx0ozFDZohGXrlQo9iJD+OZcqL0wmrGrBmNwuGTJ1GM0ChrGXLcjC5DxsuXLyvFVmnaTrrS4RxRwQn7B+U4fknOVRBbx7rZxHf6/W2mjc0f6dJ6NpXXgz8G/JwgpTiRcXmjJDYbAIxoBxh65eV51tqr1uvoqWy6JE7mqcJTHzBjFXDzLIEgRomOxokhmw1BxhnRbV1113mqq4eMCOCLIDNyayM/bEL0LlPgXcHHuKNxSOkijsk7/wArVpO6LxTq4axYknsDxBjcsZMm6xB6h4lSeUqmrlMGXPEkQ6MZcuXIRCyLbyLqpCvckdeMQmJSxky72Pq/jmtK0qqqzDu8l7N4ex7skkiCRr41g4ZPStNOrxahzy9YeCjHuqjOA8lZeq/SND82+auujfVKT27xNvZTpR7KdoiVTQu9tCbLebd638dxSdpJBCMszpd76LbXHc/I1dFxW1pJqXB50MhNkbM4utDsjEbLnatLRc610SBJJNDtguycq2FHe1YfQ0KtXnedTp2T+/Y0VvDJPROtOtUuiVQsJDY0GJEgs9b0O9m/V9g8667/AKXpVH5nNu70ydCra4Z5naui6KrV5p3zpSAkn2YkSCvSiroe21jbJozIcFuxjb2KFE3DJOsENbZp2rV2SEEnYDeS9mWMzPdE5wD1i347RUmqVXlfWqQElXWyTb3lht34l0p12l6X0TSV7FYLrOpfCpDJJHjmnavrVH/i9ljcta4nujnavrVJUditnCYkFBjdZKh7ww5PIPUqTWl2vJIzaFLZees9FFawzvBDr2mpUqSduy3Bc0khWWrF7xrHNUvVIzDBbSJBWWrRXeBrjbqQhGZbgt3/ALTlcdb9sGu9eK9alYczLHY8TBQo1dZ/h/fDVai6K016r1qkC4DLAeumarrHdBDu2pUuV5JpJOw2WAy9yFF1e53jiWmqVXyTTrvSoGkbeku0iUFjJurXDxJA1xsKrrvRNbVLFsywZc3n7AvCdXIdZoVatX61OnmZYMixIXasokrViNlWf0TXsmkQ/sYMuQgwoXrQ9yRbjtadl1VgR+bZLDtu9rjVybh2jWa0X1qGobh9vvepAfK6B53RNetaVgiLMFDhN6aELm0XWd32HG1U1ZeljNOpWtsURbbv3Y07SpUuVada9Ej2HPPCUxC7GxCTYNuxW8E89SpeSXIsJnAIOYRo1e/SF21ibLcFjFyFGQhSoaVWG5nRO0nWlz1OPBdgsYtgpajWbBhSN3t2nvS7Vcjqj2SEm4hQWMakEbrKvbLywvq+CxMsGMGNlzE0bKQKRq9cHrfWrWYGHOgYg2eYKLc+DkLOupa+Hmf6m0PJpWN7zStmaZ4Ko6XZ+ZSSeUUWZ8ykHd0vTTUq1Egu4t2Xv4bju5JWmQzYx4KlXWYLB/pKkHdcL1z+HUU8HmeLfSt3WhThsO7MuvEQiRpglle2qiS3s8CWX3rKzWYf71HvM2Zd731qxC7HJuVSBmG92haypWIsm7796ySjcNs4teqahNkYJZGoKBOO6DRoILWd5SsbZCMEGND7qHUrHA9UJCsvo6hZT+CSYKbvMKVRX4S9+bxMF71ITQRSDMN1snvYpBYfzqomxGdUQ8mkJeTt5lShJVJ2hsaLlOJQULdiqJPRO1VikbeCtBrK6udNcLqCjeCLD8XpDNDLz0GFq3dCqrSy9CWZSLyKnkCDzvFhg8pmQa5y++/lYrUVccuHIGUjJkNnOF5B8nvP8sxkq5W9l19LsuVVCSyqHcch2aIqQDejFdajrDGXmlHJZIqQKKKKWQg6Q4FOFeH2Kk1TJBZ+uSrWHskw+HXFFl/S6V13laWi6VdgSpKPB+hM8E4fwjCWBQ2Ji/rysNafRNO+O430Tq4LwbxJDwfxth05f0iiYGKQ8ORkH/Q/DXdE7S9b5JdVTBws8CQ4qTOkGkCe4mSLZxPeGwg33qTrTRVK60uiq8UiTmrhSSSfhZjuSaD1O8kMxMDK/wDuy6Rr782u9Jnm+aJvw9lLECQY0SNDYpRiRFvp3taF0XcruyKpVtFxS4M4QeO/U8JCLixoSWRpYFgID3XHfPrvG5NryX3qpXCHhE45weXh8JZNnPJDBsmR7M+TNDZj1arUpbJ3R7VFXaeN0qxrFTgyk9k0FtY32PsxwgbkDGmqrrXrVxtwQMcYJg9NsTDnE0rJA4+PbPkD5evQMad0TvitK6rRNkk8MvFQ0kJiNznEpZL6+TLlOOtGnmeMbdZay5PVLA8U5JjGHM2RCWIzBxYWUKwz1x2HnHsmTRc7+lB11EOGdgxIcwRs2WpAmcmKFkPX/UkPthNEPe91quld2VOlsv1LmXHCe/xwTIRi11WSFwy7ojZlYPrPM0uNd95pd0wrg+8HKXBIbGjoONFM60CR4jGMtd455zSZHfK7VV/hR4ZSxMWBERPk2CCQzNOW60A7jKkk83lYJNiWZ5hGN8IVfSrLyqqsM5w7NE2REL37a4uR/Eu6VegvANj2UzBGy+KowYN0tIr61cIzozljMuS7M/8ARy5cnU5M3Ee/+ilpGvRZXF1d+DsjuXNE2S11veFIDiXX8a0619UpDuVlSDKihHlIMqrlKvIZQhSVhHwQONBlxK8NFKGKIuR/Aea8VomvLVVFMyrM+aRguzQq5FHtuWr6Wq067V+7qtSEEKXKt4JZXtrrDxNwPtmPu0pCEh5nEsvHeldddpNc1pU6Qgr8Wk8IyYYbM97akwrd9X5p1r/unUFyeEZFiY1elC3RAZPmv3pKwIQQokthBiEhXu9DsjEeJaddd+t9ElYTAQoPuRpRX0jxrrvrXXVKoQR8Rg4RlsbrQpMKIuRyR+IepOteqddTWIyqFGLa9uirSsNvHKqVQgj2Zbgt3e61ci+EO/fimklDpbgsH3IK11e23h3itkppJIqaRCGhRgQmCmbsUPbEcSknoDBbSysirYoi5I1h3TvVavrVIJJBX4tJMFMhJIQQQove/S1frVhMWZNDuQt1JXSyx/F6VQgyxo0F3Uo3UvWaCPecpJqJG5S7IxOnme7fOFHxFnzlSV6kog8daakkodrgl6Z3UlayRZMzP9GL9cvNKW4kWyFuRqaw56z1Ky9snRe6ZFHu3urG7qSKv66POp2Wz3F5umkWZvBEq1ErxLPB7tebt3QqQkaQmJBGCa7a6rvGrpZ5m8UeWHZl6l3UppnXBP8A3C9FfiLN4JZd6/eqoWXnjQy9cutVVqLsg/8ALEeJVVizNmXeoksEzM92h/eqqfCQ7ObPBu6FcGe3EJJCMUTZ/wCFHVVSUzw7VFRIj+tahRNMEVFmwOzLQRIjysEO1xVoR5SsOMSBIRBmzLSRbwRm+KQaeCMUeWH86qlDD8TZDsy89QbdvULNHl1g8GEYJZLD8QsMTZbuY0F8Go6mfpasnYkuGm5euH5tX0yRiENND3zuse5R7BKshIoRQskayGWbwtO3g7NE27cJrg9m4KZk7clR0a3trgjxuy9Kt64M2DOGEY4Pg+IMyBRSZiLeJ38OykaFik67qrTXpdLyqs3DQiOH0ZwdIgZmIMAKmSF0SR4cxEGnjH3tk7SaaWH8DPhBwbCvJHMP5+zpbRQhkmH27FbXNk615XRdEiMOoBcLMJZ9wzjkGk7D+FwMose2t2GKLzNXZLj/AIGce/Fxwj4dBYzlyCZ0yPS1rHEvO6Vr0rTTXlVuMS4amGeGo+UmTcMZnL6qPMMv3EVjORrJlaa0TTWR5ys63S0uiyLjWcp0Mi87ZcToPlGhRcUiDsTGFAf+C3mndF//AEpKvTOZpqxBg+LAwVlFCpbKzYMOMOPWr1SnWiqui0VKq07pXmtD5Zc1fhEpEyhRaW8QQu6+1hHjmtl9+aUZLnCO4TeKcLIySefEiYj1Q/W68JgA3WHMq8c661SpOtUuNVejGCfCznEYqZ8VshkbEFYe6w0wRhx/Kxk5VprS0k0pJvBLhizLBpGhmH+SDQK7gLGUYCIRA9xjI8xpKLVJprivGqWnbFbhGYjytGZalnqOvkiY+QbKLCpZdDyEMu7ZqqU67l61JUjgERKCh42kwSMAjEkxSDvDQ8khjYPNaV2l5Jp3ol3LD49OXZqRBsksjCwahlJYIr6bau1dE014vjeVVUnkhM8COl2YiYMaFmskbLuz79ah5TIo1dI8PKVQpbxiGjYWTWY/D7kgf0S5ueZUodUL5K/5xyVMcFy5ctwKPnJjrcsL/pLZeAPHeqDxLjcG/wDlikAuf/Nopr2rqwnDKPZnmEa83a41jxPGrTOD71WXDrhIQ6DdfLvBkNy9fL1+u1Sddby+qVR6fwl5TTLyp8vGaorWyjlSFZCSZSqkrBVCEIBCEKoEJZlIxAwKD74aKL9IIUjoEko+HThLEYLsoNM8LKJ72uNN0SkEOhVCSQgVSSEIBCEIBQk2QfPEJJC83U2knkHMhYZoZZISimXrMuy83WlYuwHttnpZ1RNUlUU7qfcWrFegQWyEZqSViP8Ahu6ElRRJHiXu5GbyKkXuv/EpYvwLee50q8gimtTLve5lKqKeve8kCGdxGoHRbN5qSWhJl5Cfou8auoku9S0O1Mu97mK9ciSVeZvBCVX3mTTBBjTO6vXKVrWZepd1JJreydd1Yr1yAZZ+la1u6KPfl0h0wIMv6Vq3iHuVSpb1mJe71a6sRz6qqj2WTQ1FRYO8Vgo95a19emjLN5bWXe/3aRJmkRg9mWkmXley4beKqFw2zLRUk0YpVky8Ue0GnYjJoZaATsQzVCQjdaGK3gYhIpJllVGFYhSebLZd7BjSs2973GwWfrrCLQEIwQkI0Jc3zZKpstxYkLubudFlfQhCKQRSyEL0dty9+Dssyx8kZxa1kXWdQHo+tXMk+ST2B4sEyxGTShRhYxrBHHMM1dK6r7DuHfivB5pNnISTpNyRWJsZBzuqyglf0SMjWyyOZLnr5crfXcy5Pfye85l6/wA2W4s42zJjDNXZVMUDgkNiGT3+qyw5h1qr/wA6rjqi5Xo1HMGcCsNxBo1+KTsn22sEUjXmGWmnXXSnXXXWtFovSrNOGvhXBTMJ4bOkmwUUUaFEXNuOPR0LvNLnHJw2cVzpChuHkWgUtxOGQ1gMbqX375l97ILSpVXWSmuv1qTf9yVmvhy4qzhI8Rw8OlqWMsPiY9v1ZNE50zrf/ryOPku+/wD3oOlfwfE75TcMo3h/l3mARDJEvHslf6rTvolsmHEYmeMRaNyxMxpUTGFHZt4iRD7LTaVopp1qk1xrWha0uh47Sry1w3xmxAwqi5MakOOZIY+UPaE5aDb+R5r91N3JlVsjXC1x/mQeyjeIMT6vqev1rgQp0HL/AHCuNN//ALIJWcIeJgrwhI2HeRUV+ARC6Aywh9tl0d7aNbXmsuRbrCpU4R+NUpjzMIZFYXD4oA9kHIImYlitV2RVJrRUtquKHpoixmX+kb1WQl/qibl8l7L13nXfnc/StnlvhtYyyjKsGk6CZiyiQEVmHivvgZcr9FrZ5MuWp+pW2jVMQuDTiDhvh7Ep07J4WUTCh2SSLcDTP86666uRYjEjYwXemGlFE+ELY8nDJxkMFJEjfVw2KCEw56G9UMbkJytaVttrK7tdp1mv0/O5+9YRfdV+5RKvbulIe9ZljLW4gZZzvhvibly+8UQGMR44V1pp30VJYhfdV+5TRU7RguXBpa6rIzkFEIuGeq/o6TJlp0/0/wDJOqvV69SbErwQZaAI8vLGBcOzFyXBbIOCyx1ueHJy/XKwM/hJccxcvW6iVpE/8wTftSqk9OGUCRgIyLEwXumFUbjyq80G/wAJjjrk/wB2JD8wO+1L77prjv8AJiQ/MDftSkPSTsqgt2SEbdXNx7L2qREnAIy21IrWvB15xe6ecID5LyJ5ib9qSnunvCB+R0h/y877Uqj0kdjHgRW8W3qtKh6MG9su0sU7VEM7xsTtE07Va+/FLzW901x3+TEh+YG/al+XfwmmP2XL1uoluQx/EQ8rJ/3SEPQuYcTgoPchbtEvCOIWddupwi3dRRJS4Ey8NXFTqjb4mDy0Q/8Av6oYj2yukv8A4SjGmWxu0skYdjEdfebA6t/fdLPuptua0ZdNHibviFDY1J82EwUw3WYVRJHJH51bBgtip2YQnXd5F3heb0c4W2JkwxbPR4MDyk/vyDu5MnrEwlbhJT7KLBHUQsCCdVePuEP5CGHOq6/VZfKZFWnbSrl5eJf/AB7AMzJBfjqF/wAwaTqsvJQvhjYhGC2BksSaSx+7KCR7ZSEp8OfGOUBbEEKWiB/3PjkdV9bkVmVbqns9ZqySXmN7phjt8l5D8xN+1L9+6ZY7fJiQvMDvtSIvTZIxB4201PeV5n+6ZY7fJiQvMDvtSPdMsdvkxIXmB32pB6LZ4mfcuxgX6TfoEMmczfYKKL/Ec1tfVLzm90wx2+S8h+Ym/ake6YY7fJeQ/MTftSDv6YYPM8yQmyNCF9g9VWNRYM2DlkhGrmb3TDHb5LyH5ib9qVbmrh1YqzeXexCVpPHy+ChE5P8A+SUHVtZGpLjH8rfE34ngHQEe2Sv5X2JXxPLPmxPtlPpI6+eZUU8uU/yvMSvieWfNiPbL5+VxiR8Ty15sR7ZOkjqJ69TSiuY/yr8QfiWWPNifbL8/lV4h/Eks+bO+1TpI6eZRRXLf5U+IHxRAPN3faI/KnxA+KIB5u77RedJHT9FC5l/KsxD+JJZ82d9qkvyp8QPieAebu+1VR1II8hl7uJct/lT4gfE8A83d9qj8qfED4ngHm7vtUHT4mp6l3MUR0Cd98m2X0jWFyr+VPiB8UQDzd32i/X5UuIPxPAOgI9sifSXURYet/fYqKiENXPAvCsn4TKP/AEILLOrf+Hrjk+1SP5UuIPxPAOgI9sh0lvDIdmiiue3OEnOvVfog0B83d9qkvyjZ1+J4B5u77VDpLol5nzlK2e7LnL8o2dPieA+bu+1X7/KPnX4mgPm7vtVUdH0VX5nlUKZBNcWI/lKT/wDFEA83d9qj8pWdPiWA+bu+1RRpMvcFcKZBL0LEEoX/AO0f6qsrPAnC/wCIMU/l7XtVj0J4VGIUH3SES/k/h3vaqw9Rw2cVup/RLssZf4Yj2ydXnW1qLXAcgn/ECO+btr5+RDBflPHrb+GWddRw8sWOp/3Yk7zEr7SnLf4QDGPJ+iWZN8xK+0r3an8zmFCEKKoQhCAQhCAQhCAQhCAQhCAQhCAQhCAQhCAQhCAQhCAR18v70IQCOvlQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhAIQhB//2Q==" width="250px" alt="whats time and a half of 18"/></p>
<p><p>Sometimes employers also offer double pay for extra hours, especially during the <a href="https://www.bookstime.com/articles/how-to-calculate-overtime-pay" target="_blank" rel="noopener">whats time and a half of 18</a> holiday. The double pay rate actually doubles the standard rate of the employees. It is easy to calculate the double time salary by multiplying the regular standard rate with “2”.</p>
</p>
<p><p>Time and a half pay compensates employees at 50% more than their regular hourly rate for every overtime hour worked. Employers owe this increased rate of pay to nonexempt employees in the U.S. for every hour worked beyond 40 in a workweek. However, time and a half pay specifically means being paid at a rate of 1.5 times your regular hourly wage for overtime hours.</p></p>
<p>The post <a rel="nofollow" href="https://redealer.in/what-is-time-and-a-half-pay-how-to-calculate-it/">What is time and a half pay + how to calculate it</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>Uses</title>
		<link>https://redealer.in/uses/</link>
					<comments>https://redealer.in/uses/#respond</comments>
		
		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Thu, 23 Jan 2025 22:02:03 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=5924</guid>

					<description><![CDATA[<p>If something is employed for a particular purpose, it is used for that purpose. The purpose of the Statute was to execute the use, investing the legal ownership of the property in the cestui que free rental monthly rent invoice template use, or one entitled to the beneficial enjoyment, and abolishing the ownership of the [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/uses/">Uses</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>If something is employed for a particular purpose, it is used for that purpose. The purpose of the Statute was to execute the use, investing the legal ownership of the property in the cestui que <a href="https://www.quick-bookkeeping.net/free-rental-monthly-rent-invoice-template/" target="_blank" rel="noopener">free rental monthly rent invoice template</a> use, or one entitled to the beneficial enjoyment, and abolishing the ownership of the grantee. All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. You can also say that a machine, tool, or weapon is employed. To add use to a word list please sign up or log in.</p>
<ul>
<li>Uses became popular in medieval England, where they were often secretly employed as a method of evading laws (as those prohibiting mortmain) and penalties (as attainder) and to defeat creditors.</li>
<li>The difference between the two rests entirely on the word did.</li>
<li>However, employ is a formal word when it is used to talk about such things as methods or tools.</li>
<li>If you employ someone, you pay them to work for you.</li>
</ul>
<h2>From our Multilingual Translation Dictionary</h2>
<ul>
<li>Use, employ, utilize mean to put into service especially to attain an end.</li>
<li>If something is employed for a particular purpose, it is used for that purpose.</li>
<li>You can say, for example, that a particular method or technique is employed.</li>
<li>Certain uses, particularly those in which the grantee was not merely a passive holder of the property, were not executed under the Statute.</li>
<li>The purpose of the Statute was to execute the use, investing the legal ownership of the property in the cestui que use, or one entitled to the beneficial enjoyment, and abolishing the ownership of the grantee.</li>
</ul>
<p>Certain uses, particularly those in which the grantee was not merely a passive holder of the property, were not executed under the Statute. Use, employ, utilize mean to put into service especially to attain an end. The difference between the two rests entirely on the word did. If you employ someone, you pay them <a href="https://www.accountingcoaching.online/matching-principle-understanding-how-matching/" target="_blank" rel="noopener">matching principle understanding how matching principle works</a> to work for you.</p>
<h2>Is &#8216;utilize&#8217; a word worth using?</h2>
<p>Uses became popular in medieval England, where they were often secretly employed as a method of evading laws (as those prohibiting mortmain) and penalties (as attainder) and to defeat creditors. However, employ is a formal word when it is used to talk about such things as methods or <a href="https://tax-tips.org/governmental-accounting-standards-board-gasb/" target="_blank" rel="noopener">governmental accounting standards board gasb: mission and functions</a> tools. You can say, for example, that a particular method or technique is employed.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/uses/">Uses</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>Wave: Small Business Software Wave Financial</title>
		<link>https://redealer.in/wave-small-business-software-wave-financial-29/</link>
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		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Wed, 20 Mar 2024 20:35:48 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=5934</guid>

					<description><![CDATA[<p>Learn how to cancel your subscription in our Help Center. The cancellation of your subscription will take effect at the end of the billing period in which you cancel. We provide different levels of support, depending on the plan and/or the add-on features you choose. Learn more about changing subscription periods and plan types in [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/wave-small-business-software-wave-financial-29/">Wave: Small Business Software Wave Financial</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>Learn how to cancel your subscription in our Help Center. The cancellation of your subscription will take effect at the end of the billing period in which you cancel. We provide different levels of support, depending on the plan and/or the add-on features you choose. Learn more about changing subscription periods and plan types in our Help Center. Visit your dashboard or use your invoicing or accounting features, and click the “Upgrade now” button. Our plans <a href="https://tax-tips.org/how-to-void-a-check-voided-check-example/" target="_blank" rel="noopener">how to void a check voided check example</a> are built for small business owners at every stage!</p>
<h2>Your customers want to pay online</h2>
<p>The Wave app is the mobile companion to your desktop experience, helping you keep tabs on your biz— anytime, anywhere. If you choose to cancel your subscription, it will remain active until the end of your current billing period. You can cancel your subscription up until one (1) day before your renewal date through Wave. Following the offer period, your account will automatically be charged at the listed monthly price until you cancel your subscription. The subscription fee for the Pro Plan is per business, not per owner. Visit your dashboard or use your invoicing or accounting features, and click the peach “Upgrade now” button.</p>
<p>Can I pay my fare with a paper fare product? Passengers must either pay with Wave, Exact Change or one of these fares. As part of our transition to Wave, RIPTA has discontinued the sales of paper fare products online and onboard. Know when an invoice is viewed, becomes due, or gets paid, so you can stay on top of your cash flow better than ever. Easily create, customize, and send professional invoices while on-the-go.</p>
<h2>Send your invoices</h2>
<p>In a matter of seconds, and just a few clicks, you&#8217;ll have a free, professional invoice to send to your customers. Create and send as many customized, professional invoices as you want with Wave&#8217;s free Invoice Generator. That is a&nbsp;massive time saver and helps me get paid faster! By making things more convenient for your customers, they’re likely to pay you <a href="https://www.quick-bookkeeping.net/tax-changes-shake-up-salt-deductions/" target="_blank" rel="noopener">tax changes shake up salt deductions</a> 3x faster.³&#x200d;Plus, you’ll enhance your brand and look more professional.</p>
<ul>
<li>Set up automatic payment reminders and stop chasing customers.</li>
<li>Easily monitor and keep track of what&#8217;s going on in your business with the intuitive dashboard.</li>
<li>Just starting your business or looking for the basics?</li>
<li>Once you&#8217;ve created an invoice with our invoice generator, you&#8217;ll be able to download a PDF copy of the invoice or get the PDF emailed to you directly.</li>
<li>You can cancel your subscription up until one (1) day before your renewal date through Wave.</li>
</ul>
<h2>Invoice from anywhere</h2>
<p>Deposit times may vary due to processing cutoff times or third party delays. Deposits are sent to the debit card linked to your account in up to 30 minutes. A 1% fee is applied to the amount you withdraw from your available balance (minimum fee of $1), in addition to regular processing fees..</p>
<ul>
<li>That is a massive time saver and helps me get paid faster!</li>
<li>Our invoicing process would be lost without it!</li>
<li>Create and send as many customized, professional invoices as you want with Wave&#8217;s free Invoice Generator.</li>
<li>Click here to exchange your fare products.</li>
<li>You can also download the PDF copy of your invoice to be printed out and mailed to customers.</li>
</ul>
<h2>Is Wave&#8217;s software something I need to install?</h2>
<p>I can send out both from the app—extremely easy to use.” The quick summary allows you to stay in control of your business finances, including a task list of outstanding items. Easily monitor and keep track of what&#8217;s going on in your business with the intuitive dashboard. Discover processing is only available to US customers. Prices do not include applicable tax. To upgrade to the Pro Plan, sign into Wave.</p>
<h2>Can I get a pdf of my invoice from the invoice generator?</h2>
<p>To apply taxes to the fees for your goods or services on the invoice, you simply need to enter the tax rate that is applicable for your state or province. You can also download the PDF copy of your invoice to be printed out and mailed to customers. It&#8217;s easy to send your invoices created with Wave&#8217;s invoice generator. To create an invoice with our free invoice generator, follow these instructions and you&#8217;ll quickly have a professional invoice to send to your customers. Check out more of our invoicing tools that can help you run your business more efficiently.</p>
<h2>Get your &#x200d;money faster with online payments.</h2>
<p>Download our mobile app on iOS and Android today! Plus, our features are designed to work together, meaning less to worry about. In eight years, we haven’t had a single unpaid invoice, thanks to how easy it is to create, send, and follow up. You can use the invoice generator as much as you want. Once you&#8217;ve created an invoice with our invoice generator, you&#8217;ll be able to download a PDF copy of the invoice or get the PDF emailed to you directly.</p>
<h2>Access easy-to-understand financial reports, like profit and loss and cash flow statements.</h2>
<p>Make bookkeeping and tax time easy with solutions that are affordable, small biz friendly, and—dare we say—fun <a href="https://www.accountingcoaching.online/lump-sum-purchase/1000" target="_blank" rel="noopener">lump sum purchase definition</a> to use.</p>
<p>Your deposit times may vary based on your financial institution. Payments are a pay-per-use feature; no monthly fees here! Discover processing is only available to US customers.&#x200d;</p>
<p>With Wave&#8217;s free invoicing software, you can create, customize, and send professional invoices and estimates to your clients. “Most of my clients pay with credit cards using the secure link on the invoice. As of January 15, 2022, RIPTA no longer accepts paper fare products for payment. When did RIPTA stop accepting paper fare products for payment?</p>
<p>Plus, easily access key reports (like profit and loss statements) about the health of your business. Wave’s dashboard organizes your info to show how your business is performing. Want to look more polished, save more time, and conquer cash flow? Just starting your business or looking for the basics? Any connections between you, your bank accounts, and Wave are protected by 256-bit SSL encryption.</p>
<p>For information on credit card rates, visit the pricing section for details.&#x200d; Click here to exchange your fare products. As of January 15, 2022, RIPTA no longer accepts paper fare products on board fixed-route service. Inserting more than the fare will no longer generate a Change Card. Yes, if your employer deducts the cost of a bus pass from your paycheck pre-tax, we can arrange that with your employer. Can I still buy paper fare products?</p>
<p>Accept credit cards, bank payments, and Apple Pay for as little as 1%2 per transaction.Your customers can use the secure “Pay now” button on your invoices to instantly pay you. If you&#8217;re looking for an on-the-go solution, you can install our mobile app to help you manage invoices and payments. Wave lets small business owners like you create beautiful invoices, accept online payments, and make accounting easy—all in one place. Wave lets small business owners like you create beautiful invoices, accept online payments,and make accounting easy—all in one place.</p>
<h2>Features</h2>
<p>What should I do with my unused paper fare products? The $2 fare entitles you to one hour of unlimited rides! When ready to board the bus, open the app, and scan it under the validator. It is plastic and embedded with a special computer chip that keeps track of the value of the card. Welcome to Wave&nbsp;– RIPTA’s new smart fare collection system!</p>
<p>You&#8217;ll have two options to receive a PDF copy of your invoice. Then our invoice generator will create an invoice with your company&#8217;s logo on it. The invoice generator is completely free to use. There are 10 elements of an invoice that you should be aware of, some of which are necessary while others can be used for customization. Want more features? Keep your books organized and accurate and make tax time suck less.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/wave-small-business-software-wave-financial-29/">Wave: Small Business Software Wave Financial</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>S Letter, History, Etymology, &#038; Pronunciation</title>
		<link>https://redealer.in/s-letter-history-etymology-pronunciation/</link>
					<comments>https://redealer.in/s-letter-history-etymology-pronunciation/#respond</comments>
		
		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Wed, 05 Apr 2023 20:33:48 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=5926</guid>

					<description><![CDATA[<p>It is the most common letter for the first letter of a word in the English language. S, or s, is the nineteenth letter of the Latin alphabet, used in the English alphabet, the alphabets of other western European languages and other latin alphabets worldwide. Just consider that the most recent version of the IRS [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/s-letter-history-etymology-pronunciation/">S Letter, History, Etymology, &#038; Pronunciation</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>It is the most common letter for the first letter of a word in the English language. S, or s, is the nineteenth letter of the Latin alphabet, used in the English alphabet, the alphabets of other western European languages and other latin alphabets worldwide. Just consider that the most recent version of the IRS taxpayer instructions for Form 1120S runs to 47 pages. Check your state&#8217;s Department of Revenue (or equivalent state office) for more details on both of these state taxes. You must file copies of the W-2s, along with a Form W-3, Transmittal of Wage and Tax Statements, with the federal government each year by the last day of February. Moreover, after the end of the year, the corporation must issue each employee a Form W-2, Wage and Tax Statement, which is specific to that employee.</p>
<ul>
<li>Whether it’s another article, a book, a form, or a connection to an attorney, we’ve got solutions for all situations.</li>
<li>The information provided on this site is not legal advice, does not constitute a lawyer referral service, and no attorney-client or confidential relationship is or will be formed by use of the site.</li>
<li>The corporation also must provide each shareholder with an accompanying set of Shareholder&#8217;s Instructions for Schedule K-1.</li>
<li>You must file copies of the W-2s, along with a Form W-3, Transmittal of Wage and Tax Statements, with the federal government each year by the last day of February.</li>
</ul>
<h2>French</h2>
<p>Unlike many S-Corp tax and formation services that hide key pricing details or surprise you with extra fees, Keeper is refreshingly transparent. <a href="https://www.accountingcoaching.online/accrual-basis-accounting-financial-modelling-terms/" target="_blank" rel="noopener">accrual basis accounting</a> That means all your profit gets taxed like a paycheck, with no special breaks. These benefits make the S-Corp especially attractive for self-employed people ready to grow smarter and save more in taxes. That’s a huge potential tax write-off and a smart move if you still want to save big on taxes this year despite missing the S-Corp election deadline. This will lower your taxable income.</p>
<h2>What’s the difference between a Solo Proprietorship, LLC, and S-Corp? Sole prop vs. LLC vs. S-Corp</h2>
<p>The Silesian orthography is based on the Latin alphabet. The Polish orthography is based on the Latin alphabet. See the Kashubian alphabet article on Wikipedia for more, and S for development of the glyph itself.</p>
<p>Among other things, this can include ordinary business income, income from rental real estate, dividends, and royalties. The form is straightforward—but you will need each shareholder to provide consent on the form. The corporation also must meet a few basic requirements in order to be eligible to make the S corp election. However, this doesn&#8217;t mean S corporations themselves are simply ignored by the IRS. Keeper is a tax-deductible expense you can automatically claim when you file with us!</p>
<h2>S Intermediate English</h2>
<p>As part of the payroll tax process, your corporation must periodically pay money to the federal government using electronic funds transfer. If your S corporation has employees, it must withhold employment taxes on their wages. Each shareholder will take the information from his or her Schedule K-1 and use it to complete his or her individual federal tax return. You must include copies of the Schedule K-1s issued to your shareholders with your corporation tax return. Here is a brief overview of the tax forms a typical S corporation needs to file with the IRS.</p>
<h2>Nolo&#8217;s Online LLC</h2>
<p>You don’t need an LLC to form an S-Corp. It’s the default setup when you freelance or run a business on your own. S-Corps come with great tax advantages, but they’re not for everyone. There are still ways to reduce your tax bill this year, even without an S-Corp. Just because an S-Corp may be right for you doesn’t mean you can form one right away.</p>
<p>English dictionary and learning for Spanish speakers Over 500,000 expert-authored dictionary and thesaurus entries Probably from the metonymic use of nouns formed with -s 3, as boots or Goldilocks To add S, s to a word list please sign up or log in. Consonants are the letters that are produced by stopping the letter from flowing easily.</p>
<h2>How do I know if an S-Corp is right for me? Should I form an S-Corp?</h2>
<p>That means that instead of an S corporation itself paying federal tax on its business profits, the obligation to pay those taxes passes through the corporation to the individual shareholders. Even states that don&#8217;t assess S corporation taxes or fees often require you to at least file an informational return. In states that require S corporations to pay taxes or fees, you will need to file separate state tax returns for your S corporation.</p>
<h2>Meaning of S, s in English</h2>
<ul>
<li>Get practical legal information from lawyers for a fraction of the cost of hiring one.</li>
<li>Herodotus reported that &#8220;san&#8221; was the name given by the Dorians to the same letter called &#8220;Sigma&#8221; by the Ionians.</li>
<li>If you have unanimous shareholder consent, and your corporation meets the foregoing requirements, you gain S corporation status by completing and filing IRS Form 2553, Election by a Small Business Corporation.</li>
<li>Just consider that the most recent version of the IRS taxpayer instructions for Form 1120S runs to 47 pages.</li>
<li>As part of the payroll tax process, your corporation must periodically pay money to the federal government using electronic funds transfer.</li>
<li>On average, expect to pay between $50–$1,100 to get started, and $300–$4,800 per year to keep your S-Corp IRS compliant.</li>
</ul>
<p>Ancient Greek did not have a /ʃ/ &#8220;sh&#8221; phoneme, so the derived Greek letter Sigma (Σ) came to represent the voiceless alveolar sibilant /s/.</p>
<p>The (angular) S-shape composed of three strokes existed as a variant of the four-stroke letter Σ already in the epigraphy of Western Greek alphabets, and the three and four strokes variants existed alongside one another in the classical Etruscan alphabet. The early Latin alphabet adopted sigma, but not san, as Old Latin did not have a /ʃ/ &#8220;sh&#8221; phoneme. The original name of the letter &#8220;Sigma&#8221; may have been san, but due to the early history of the Greek epichoric alphabets, <a href="https://www.personal-accounting.org/debt-to-asset-ratio-formula/" target="_blank" rel="noopener">debt to asset ratio formula</a> &#8220;san&#8221; came to be identified as a separate letter, Ϻ.</p>
<p>After the end of your S corporation&#8217;s tax year, the corporation must issue a Schedule K-1, Shareholder&#8217;s Share of Income, Deductions, Credits, etc., to each shareholder. Corporation Income Tax Return, an S corporation files federal Form 1120S, U.S. If you have unanimous shareholder consent, and your corporation meets the foregoing requirements, you gain S corporation status by completing and filing IRS Form 2553, Election by a Small Business Corporation. S-Corps are pass-through entities, which means the business itself usually doesn’t pay income tax. If you qualify, you can form an LLC or a corporation and elect to be taxed as an S-Corp instead.</p>
<p>A rounded form appeared in the Chalcidian alphabet, and from this it was taken into Latin. These alphabets have no sigma, while those that have sigma do not have the Semitic ssade. Semitic ssade appears in the early alphabets of Thera and Corinth in a form that represents /s/. In other Italic alphabets (Venetic, Lepontic), the letter could be represented as a zig-zagging line of any number between three and six strokes.</p>
<p>Taken together, this means that your S corporation must periodically withhold, report on, and pay employment taxes for employee and shareholder-employee wages and salaries. Much of the substantive information on the return reports on the S corporation&#8217;s income, deductions, and payments (such as estimated tax payments). For state-specific information about business income and employment taxes, check out the various 50-state guides on the Nolo site.</p>
<p>The Finnish orthography using the Latin script was based on those of Swedish, German and Latin, and was first used in the mid-16th century. In vision and other words ending in -sion, the s, provided it is not doubled, has the voiced sound /zh/, and it has a similar sound in such words as pleasure and leisure. When doubled, the letter represents the unvoiced sound in all positions (e.g., in grasses, miss, and assess). In England in the 17th century a looped form was introduced, and this is occasionally still seen in handwriting <a href="https://www.accountingcoach.com/blog/receivables-turnover-ratio" target="_blank" rel="noopener">what is a good accounts receivable turnover ratio</a> when followed by another s. Etruscan had no rounded form, but it appears in Umbrian and Faliscan.</p>
<p>You can start as a corporation and elect S-Corp status right away using IRS Form 2553. Even if you form a single-member LLC, you’ll still be taxed the same way unless you elect a different tax status. Because only the salary portion is subject to 15.3% payroll taxes. It’s not a type of business entity like an LLC or corporation. The name samech, however, which through its Aramaic form became in Greek Σ (sigma), was applied to the letter that corresponded to Semitic sin and stood for /s/.</p>
<p>It corresponds to the Semitic sin “tooth.” The Greek treatment of the sibilants that occur in the Semitic alphabet is somewhat complicated. The letter ⟨s⟩ is the seventh most common letter in English and the third-most common consonant after ⟨t⟩ and ⟨n⟩. In some words of French origin, ⟨s⟩ is silent, as in &#8216;isle&#8217; or &#8216;debris&#8217;. It existed alongside minuscule &#8220;round&#8221; or &#8220;short&#8221; s, which were at the time only used at the end of words. The minuscule form ſ, called the long s, developed in the early medieval period, within the Visigothic and Carolingian hands, with predecessors in the half-uncial and cursive scripts of Late Antiquity.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/s-letter-history-etymology-pronunciation/">S Letter, History, Etymology, &#038; Pronunciation</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>QuickBooks Payment Fees: Overview and FAQ</title>
		<link>https://redealer.in/quickbooks-payment-fees-overview-and-faq/</link>
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		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Tue, 19 Jul 2022 02:16:11 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=5928</guid>

					<description><![CDATA[<p>It offers essential financial management capabilities for micro businesses. Whether you’re just starting out or have an established small business, understanding QuickBooks pricing empowers you to choose the right solution for your financial management needs. Prices are estimates; confirm current rates, fees, taxes, and terms with providers or official sources. Online payments, automated leads, and [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/quickbooks-payment-fees-overview-and-faq/">QuickBooks Payment Fees: Overview and FAQ</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>It offers essential financial management capabilities for micro businesses. Whether you’re just starting out or have an established small business, understanding QuickBooks pricing empowers you to choose the right solution for your financial management needs. Prices are estimates; confirm current rates, fees, taxes, and terms with providers or official sources.</p>
<h2>Online payments, automated leads, and customer management?</h2>
<p>These fees are not included in your subscription fee and are charged separately by a third-party payment processor. Similarly, the Plus and Advanced plans both accommodate up to five users. Some examples of these fees include custom development work, additional storage space, or advanced technical support. Each staff reviewer at Merchant Maverick is a subject matter expert with experience researching, testing, and evaluating small business software and services. FreshBooks accounting is offering 60% off of their accounting and invoicing software for six months and a 30-day free trial.</p>
<p>At the end of the day, the cost of QuickBooks Online depends on your business’s needs. QuickBooks Online plans are incredibly scalable, so you can start small and upgrade to a larger plan in the future. The answers to these questions should help you determine which plan is best for your business. When it seems like there is a business software application for everything, it pays to be choosy. Make sure you are on the right QuickBooks plan, so you aren’t paying for features you don’t need. Payment gateways allow you to accept payments from your customers.</p>
<h2>Does QuickBooks offer discounts for bulk ACH payments?</h2>
<p>Instead of waiting for paper checks, businesses receive the money directly in their bank accounts, allowing them to access their funds much faster. QuickBooks has different pricing plans, often giving lower rates to those who bring in high volumes. If your business does a lot of transactions, you might get better rates for ACH payments with QuickBooks. If you really go big and have over 5,000 transactions monthly, you might even get special pricing with lower fees. The number of transactions you make affects the ACH payment fees in QuickBooks.</p>
<h2>Advanced: $150/mo, 50% off for 3 Months</h2>
<p>“Right now, we use Quickbooks Online for Invoicing and expense tracking. This plan is less suitable for those with more complicated analytical needs. The Simple Smart Plan does not have some of the more advanced features and is limited to just one user. This tool will sync with popular payment apps as well. This cuts out unnecessary middle steps and allows you to save time on billing.</p>
<h2>Make Sure You&#8217;re Using The Right QuickBooks Plan</h2>
<p>So you can see how much you&#8217;re making from each project. Tracking your inventory includes your products and the cost of goods. The features are great if you work with multiple vendors or contractors. It also provides enhanced reports, including detailed reporting for P&amp;L, accounts receivable, and accounts payable.</p>
<ul>
<li>This easy-to-use and feature-rich software is ideal if you have no bookkeeping experience and want top-notch customer support.</li>
<li>If you want to avoid these fees, you can just manually record payments.</li>
<li>Those with QuickBooks Online accounts are potentially eligible, though they’ll still need to qualify on the strength of their accounting history.</li>
</ul>
<h2>Is QuickBooks Online better than Desktop?</h2>
<p>Plans cost $20, $47, and $80 per month, compared to the QuickBooks $35, $65, and $99 per month plans. Zoho Books has a free plan, while QuickBooks does not, and both Zoho Books and QuickBooks offer a large range of features on their higher-priced plans. QuickBooks sells tax forms directly to its users for an extra cost that will vary depending on which state your business is located within. Through Live Bookkeeping, you’ll get a single one-on-one session that can clear up any questions and start your accounting software subscription off on the right foot. Setting up the software involves plenty of one-time tasks that you’ll want to get right the first time, like connecting your bank account and setting up a series of automated processes and templates. For a one-time fee (which is no longer publicly listed online, as of January 2025, but used to cost $50), QuickBooks Live Bookkeeping will set you up with an expert for one session.</p>
<ul>
<li>QuickBooks Online isn’t perfect for every business, but how does its pricing compare to the costs charged by its competitors?</li>
<li>The time tracking is suitable for those with hourly or contracted employees.</li>
<li>In this article, we will discuss everything you need to know about QuickBooks Payment fees.</li>
<li>You can also use other payment processors QuickBooks integrates with.</li>
<li>Businesses that provide services, rather than goods, should consider the QuickBooks Plus plan.</li>
</ul>
<p>As a small company, it allows me to act as the bookkeeper and accountant even though I don’t have an accounting background. Additionally, those with accounting departments would find the single user limitation problematic. This will help with both accounting and peace of mind.</p>
<h2>Top Tax Preparation Classes Near Me for Beginners and Professionals</h2>
<p>This makes it a great option for new small businesses or solopreneurs. The Simple Start plan is limited to 1 user per account. Simple Start costs $30/mo with a free 30-day trial. In that case, it&#8217;s better to switch to the other QuickBooks Online plans. This lets you easily keep track of your business expenses and separate them from your personal ones. Self-Employed costs $20/mo with the free trial and only $10/mo with the 50% discount.</p>
<p>Larger businesses with substantial accounting teams may want to consider the QuickBooks Advanced plan. Because the Plus plan enables users to view and track projects, including project expenses and labor costs, users can accurately track a project’s profitability and generate relevant reports on project progress. QuickBooks Plus is the most popular plan for businesses since it includes features such as inventory tracking, project management and tax support. These plans are scalable, with each plan offering additional features in addition to the features included in the lower-priced plan. As a business grows, users can easily upgrade to a more advanced plan with additional features seamlessly.</p>
<p>Your account will have a dedicated team, and your employees can receive on-demand training. Setting roles can expand or limit access to various sectors of your QuickBooks software as needed. QuickBooks <a href="https://www.quick-bookkeeping.net/weighted-average-what-is-it-how-is-it-calculated/" target="_blank" rel="noopener">weighted average: what is it how is it calculated and used</a> says this reduces time spent handling invoicing by 37%. The Advanced Plan offers business insight and analytics tools not found in the lower tiers. The user limit makes a substantial jump from 5 in the previous plan to 25.</p>
<p>This option is best for large businesses that could benefit from the extra support features, like a dedicated manager or virtual training classes. Due in part to these reasons, QuickBooks is our pick for the best hospitality accounting software. This plan also gives you access to Intuit Assist, the AI-powered automations that can save your team time on tedious tasks and personalize customer experiences for your business. We’ve ranked the best self-employed accounting software, and QuickBooks is at the top.</p>
<p>If you want to avoid these fees, you can just manually record payments. QuickBooks Online Advanced is better for large and established businesses because it can have up to 25 users per account. You need to consider add-ons, integrations, and processing fees in your budget when choosing a plan. Small businesses with more complex accounting needs.</p>
<p>Conversely, the Advanced plan is the priciest option, providing a wide range of advanced features and tools for businesses with more complex needs. This trial period is designed to give users a comprehensive understanding of the software’s capabilities and how it can effectively meet their specific accounting and financial management needs. Depending on which product you choose, you will have to make weekly payments plus APR or other fees.</p>
<p>Each tier gives you access to more features and users. 1-800Accountant is a full accounting service designed to handle everything for you — from monthly bookkeeping and payroll to year-round tax strategy and filing. If you’re ready to try it out, all QuickBooks Online pricing plans are available for a 30-day trial or 50% off for the first three months. We understand that accounting software is always evolving. It also increases your user allotment to as many as 25 users, so larger teams with more accountants will require this plan.</p>
<h2>How To Choose Payroll Software For Your Small Business</h2>
<p>QuickBooks Online is a cloud-based accounting software. <a href="https://www.accountingcoaching.online/debits-and-credits-quiz-and-test/" target="_blank" rel="noopener">debits and credits quiz and test</a> These apps are free, but there are Premium apps that require additional fees. Plus, there are no origination fees, prepayment penalties, or collateral with their loans.</p>
<p>With it, users can track their billable hours, categorizing them under the correct client and employee, while automatically adding them to invoices. You’ll be able to track bills, set up recurring billing, track expenses, record payments in multiple <a href="https://www.personal-accounting.org/25-best-accounting-firms-for-2023/" target="_blank" rel="noopener">top 25 accounting firms</a> currencies, and scan bills to keep abreast of all the money your company is owed. The Essentials plan is a great fit for growing small businesses that have an increased number of suppliers, employees, and clients.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/quickbooks-payment-fees-overview-and-faq/">QuickBooks Payment Fees: Overview and FAQ</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>Low-Stress &#038; Simple Way To Pursue Financial Freedom Podcast</title>
		<link>https://redealer.in/low-stress-simple-way-to-pursue-financial-freedom/</link>
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		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Fri, 03 Jun 2022 23:02:51 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=5870</guid>

					<description><![CDATA[<p>Once we really started to look at this; yeah, just for two people and some little toddler guys; and really decide, ‘hey, what can we do to bring this down? So, there’s not often a lot of chance to increase your income quite as much as there is on the expense front where people haven’t [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/low-stress-simple-way-to-pursue-financial-freedom/">Low-Stress &#038; Simple Way To Pursue Financial Freedom Podcast</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>Once we really started to look at this; yeah, just for two people and some little toddler guys; and really decide, ‘hey, what can we do to bring this down? So, there’s not often a lot of chance to increase your income quite as much as there is on the expense front where people haven’t put any time in. In this whole personal finance journey, financial independence, financial freedom, whatever you want to call it; the most important thing and the most eye-opening thing is once you start putting your numbers down and you realize what you’re spending on. So, I think, yes, that’s the correct first observation, but it’s very frustrating when people are just like, ‘Oh, I can’t do it.</p>
<p>It wasn’t that I necessarily believed in car payments. It’s just $250 bucks a month, okay times 12. So I expect this to be the one and only car I ever buy in my entire life. That just, it adds up to such a significant amount of money.</p>
<h2>Building a Lean Business With (Almost) No Capital</h2>
<p>I’ve taken time to sit down and take my learnings out of that. It’s not all pop-up businesses, but they’re side hustles. Is that the approach that you’re talking about here? A couple of these, my agent and it seems like people are enjoying the book, have worked out. Spent a couple hundred bucks on advertising and didn’t sell anything.</p>
<h2>Financial Freedom With 5 Kids IS Possible with Jordan Klint</h2>
<p>My business today, I have a team of 10 that help me run the PopUp Business School around the world. They could change at any time. How would you say that that lesson maybe, has shaped the way you approach business nowadays? Then suddenly the sun stopped shining and you’re left holding the bag with all of these expenses.</p>
<ul>
<li>It’s not all pop-up businesses, but they’re side hustles.</li>
<li>I get a lot more than five.</li>
<li>We wanted to get a little bit better tenant, is what we were looking at.</li>
<li>Obviously you want to talk to an accountant about that but the farther you get along down the side of things, a lot of really cool options begin to materialize.</li>
</ul>
<h2>Leaving His Job at 36 to Give Back, NOT Get Rich During FI</h2>
<p>That’s putting GM on the payroll. That’s one of the big things Dave says, is who are you going to put on your payroll? We’ve never had a car payment. We’ll figure out this time. <a href="https://www.accountingcoaching.online/analyze-in-material-price-and-efficiency-variances/" target="_blank" rel="noopener">analyze in material price and efficiency variances in cost accounting</a> We just say, we figured it out the last time. So that’s one of the things I think that’s worked out well for us, is we’ve never had a road block.</p>
<h2>Podcast Sponsor</h2>
<p>I think what Alan really brings to this discussion is the ability to do this at such low risk and with so little money in. Yeah, <a href="https://www.quick-bookkeeping.net/what-is-irs-form-8379/" target="_blank" rel="noopener">what is irs form 8379</a> it’s a great show today. I know a lot of bad jokes but they’re just usually not funny. This show is for anyone who has money or wants more.</p>
<p>And, quite frankly, my husband was a W2 employee and that he went to 1099 contracting and had to pay his own insurance, $20,000 is a pretty good estimate, although that was for the garbage level, I think it was called. So, we’re factoring that in. So, when we get to that point, if we get to that point where we need to look, I know that we need to have a good amount of money saved up. They have, you know, kids or they don’t have kids yet and they’re looking for kids.</p>
<p>We did a lot of corporate events, a lot of kind of catering to Disney travellers, that sort of thing. I was in Florida at the time, it is where I went to school. I graduated school and decided, hey, I am ready for this stable pay check again so I joined government service on the civilian side at that point. That was from 2009 until 2012 and 2012 is when I decided, hey, this business just is not cutting it anymore. Or did you kind of gradually become a little bit more adept with managing these types of things prior to that kind of FI revelation in 2014. Not having that foundation, I definitely think put me on that trajectory that make bad, poor financial decisions.</p>
<h2>The Low-Stress, Surprisingly Simple Way to Pursue Financial Freedom with Andy Hill</h2>
<ul>
<li>So, we are very excited about trying to do this cash route and yeah, it might take a little longer, but honestly, we’re in no hurry and we’re happy with the lives that we have right now.</li>
<li>Had this kind of fear of money that morphed into the healthy assessment of money as an opportunity to live life on your terms.</li>
<li>And then it’s a super easy read.</li>
<li>It makes me want to work hard, makes you want to work harder, but you’re right.</li>
</ul>
<p>Obviously you want to talk to an accountant about that but the farther you get along down the side of things, a lot of really cool options begin to materialize. One of the things that I always think about is once you achieve FI, I have not experienced this part of things, but once you achieve FI, you’re living off your passive income. What did they figure out that I haven’t and then figure out what piece of that you can implement in your own life? You need to find out, what are the people that have beaten the game? Obviously, his accountant is getting paid as an employee but Warren is paying his taxes based on capital gains.</p>
<h2>In This Episode We Cover:</h2>
<p>Yes, I started that in 2012. I had decided at that point like, okay, I want to pay down this debt. What year did you graduate and how long did it take you to get a job after you graduated?</p>
<p>It’s all about how it comes out of your mouth because I think we get really excited about things and we don’t want to sound showboat-y or not showboat-y, but just like we’re saying ‘hey, it’s a better way’. Now, the concept of sharing day-care or forming a mom’s club or doing whatever, it’s just not in your head because it’s not culturally what the people that you’re associating with are doing. So, is there a way that you don’t have to shell out the money, but you’re actually creating some sort of community system where you are helping out? You don’t have to actually completely have to pay or shell out all this money. A lot of people do that; they’ll live in one area and then they move to Colorado or move to DC or something like that, where they don’t have a lot of, you know, network. I mean that’s like a small little salary there by saving that much on groceries; same food, it’s a great store, you just don’t have as many frills.</p>
<h2>How to Build Your 2026 Plan (Retire with Rentals Faster)</h2>
<p>You’re going to be doing something that’s at least moderately healthy and that actually compounds with a lot of the other things you’re doing in life to work towards FI. If you put enough of that aside for a long enough, or hopefully short enough period of time, you’re going to get to this place where you’re earning enough money for you to support you for the rest of your life. An index fund is a great way to put your money into something while you wait and have a chance to learn because you’re never going to reach financial independence on your own salaried life. And so, I think that yes, complexity reflects real life and it’s fine but you don’t need to start with dual momentum, you know?</p>
<p>Like, oh, it’s just 1% over decades. I mean, you’re talking potentially over a 40-year compounded period, that even like a 1% fee, so if you find some mutual fund that has a 1% expense ratio, it sounds fairly innocuous, right? Well yeah, so the first one that you guys talk about is low-cost index funds. These are the pillars of financial freedom so we know— There are some things that I went through them and I <a href="https://tax-tips.org/all-about-irs-tax-refund-accepted/" target="_blank" rel="noopener">all about irs tax refund accepted</a> don’t disagree with anything that they say but I have some different thoughts on their ideas.</p>
<p>You can just watch somebody do it and it’s not that hard. You don’t have to be naturally handy. Whatever part you’re missing. So if you don’t know how to change out a light switch, you can find a YouTube video that shows you exactly step-by-step. I think they don’t have like self-open heart surgery videos, but everything else, you can find on YouTube.</p>
<h2>Hacking Your Military Benefits to Become Financially Free With J Grayson</h2>
<p>Are you building vertical or horizontal income in your life? Breeze through security at 40+ airports and arenas nationwide today by visiting /bpmoney enter code “bpmoney” Instead of using traditional ID documents, CLEAR uses biometrics – your eyes and fingertips – to confirm it’s really you. For a 30-day unrestricted trial, go to&nbsp;FreshBooks.com/bpmoney</p>
<h2>The Pillars of FI: Designing the Life You Want</h2>
<p>And who knows, I’m sure you’re awesome at building but who knows that you would have been able to make this. He engineered his own layoff and that’s great, but you also need to look at, okay, I got double salary for six months. And I had it and it was all laid out and I just didn’t even think about it.</p>
<p>It resolutely focused me on how I wanted to handle money in my life. It was just really going through childhood and then seeing that with job loss and then the bankruptcy, yeah it shook my whole foundation as a person. It all started really from my dad losing his middle management job. Even before that growing up, my parents, I remember, they argued a lot about money. Having enough money, that’s a big part of having security. They had to work really hard to pay for the things that they were buying that they didn’t need.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/low-stress-simple-way-to-pursue-financial-freedom/">Low-Stress &#038; Simple Way To Pursue Financial Freedom Podcast</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>How To Automate Your Spend Management</title>
		<link>https://redealer.in/how-to-automate-your-spend-management/</link>
					<comments>https://redealer.in/how-to-automate-your-spend-management/#respond</comments>
		
		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Mon, 05 Jul 2021 13:17:22 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=4662</guid>

					<description><![CDATA[<p>In the past, spend analysis was done manually by consultants or service providers. This unified system improves visibility into spending patterns and makes it easier to identify potential cost-saving opportunities. When linked with an ERP system, automated spend analysis can take advantage of the live stream of data resulting from transactional exchanges with suppliers. These [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/how-to-automate-your-spend-management/">How To Automate Your Spend Management</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><img decoding="async" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2022/02/c977c241-c861-4fef-b8b7-cc651e1883d9-1024x683.jpeg" width="251px" alt="automated spend analysis"/></p>
<p>In the past, spend analysis was done manually by consultants or service providers. This unified system improves visibility into spending patterns and makes it easier to identify potential cost-saving opportunities. When linked with an ERP system, automated spend analysis can take advantage of the live stream of data resulting from transactional exchanges with suppliers. These tools can collect data from multiple sources, clean and classify the data automatically, and provide user-friendly dashboards and reports for easy analysis. North America continues to lead the market, supported by <a href="https://www.bookstime.com/" target="_blank" rel="noopener">https://www.bookstime.com/</a> robust infrastructure, high adoption of advanced technologies, and a mature customer base. Europe follows closely, characterized by stringent regulations and a strong emphasis on sustainability and innovation.</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2020/07/shutterstock_1465145-400x300.jpg" width="251px" alt="automated spend analysis"/></p>
<h2>Consumer Behavior and Purchasing Patterns</h2>
<ul>
<li>For small organizations or those with limited budgets, Excel provides a cost-effective solution for basic spend analysis.</li>
<li>Comparative benchmarking compares your performance to industry standards, peer companies, or internal targets.</li>
<li>Overall, Japan remains a cornerstone of the Asia-Pacific Automated Spend Analysis Solutions Market, influencing regional trends, technological standards, and investment patterns across the sector.</li>
<li>These tools give a clear view of spending, uncover cost-saving opportunities, and improve efficiency.</li>
<li>The value lies in how the tool captures, organizes, and presents data in a way that is accessible, actionable, and aligned with business goals.</li>
</ul>
<p>Currently, North America, Europe, and Asia-Pacific are the leading contributors to market growth. North America benefits from early technology <a href="https://www.pinterest.com/pin/1129770256535382846/" target="_blank" rel="noopener">double declining balance depreciation method</a> adoption and a strong industrial base. Meanwhile, Asia-Pacific leads in volume and cost-effectiveness, with countries like China and India experiencing rapid urbanization and industrialization. The Middle East, Africa, and Latin America are also emerging as attractive markets due to improving infrastructure and increasing investments. Each segment is analyzed in detail to understand its growth drivers, challenges, and key market trends. The report also includes detailed competitive landscapes and profiles of key vendors.</p>
<div style='text-align:center'><iframe width='568' height='316' src='https://www.youtube.com/embed/AWYaMoJtuxI' frameborder='0' alt='automated spend analysis' allowfullscreen></iframe></div>
<h2>Spend without contracts</h2>
<ul>
<li>The report comprehensively analyzes the automated spend analysis solutions market, providing detailed segmentation across applications, types, and geographies.</li>
<li>Basware is best known for its automated invoice processing and AP management tools.</li>
<li>If left unresolved, such issues impact supplier consolidation efforts and sourcing strategies.</li>
<li>These insights empower companies to align procurement decisions with corporate values and stakeholder expectations.</li>
<li>You see total spend per supplier across all categories and business units, understand payment patterns and terms, and evaluate supplier concentration risks.</li>
</ul>
<p>GEP SMART&nbsp; spend analysis software has built-in capabilities for cleansing, consolidation and validation of the raw data. With each data refresh, the cleansing, classification and validation process happens faster as our AI-based system “learns” your data. Vendor names may be formatted differently across systems, invoices often contain uncategorized spend, and data from various sources can be full of duplicates and errors. Cleaning, normalizing, and categorizing  this spend data manually can take weeks—time that could be spent finding savings and improving procurement performance. It not only streamlines the process but also provides deeper insights into spending patterns and potential areas of savings. The regulatory environment in North America significantly influences market strategies.</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2021/03/02545420-c78e-45eb-b1fd-3a063323e6d3.jpg" width="254px" alt="automated spend analysis"/></p>
<h2>Clean your data</h2>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2021/08/701121ce75.jpg" width="256px" alt="automated spend analysis"/></p>
<p>They can also flag purchases made outside approved channels, identify suppliers lacking proper certifications, and ensure spending aligns with company policy or legal requirements. In the dynamic landscape of procurement, spend analysis is crucial for optimizing expenditure and enhancing financial efficiency. Automating this process can significantly streamline operations, reduce costs, and provide deeper insights. This blog will explore the tools and techniques for automating spend analysis and how they can lead to greater efficiency in your procurement processes.</p>
<h2>Data Classification</h2>
<p>Traditional spend analysis methods rely on time-consuming manual categorization, which often results in inaccurate data and missed savings opportunities. AI changes the game by continuously cleansing, normalizing and analyzing spend data in real time. The automated spend analysis solutions market is valued at approximately <a href="https://www.bookstime.com/articles/automated-spend-analysis" target="_blank" rel="noopener">automated spend analysis</a> USD 2.8 billion in 2024 and is anticipated to reach around USD 9.4 billion by 2033, reflecting a CAGR of 12.8% from 2025 to 2033.</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2020/06/best-bookkeeping-practices.jpeg" width="252px" alt="automated spend analysis"/></p>
<p>But strategic procurement requires additional context that doesn’t exist in your transactional systems. Many organizations start with high-level categories covering 80% of spend, then refine classifications  over time. This iterative approach delivers value faster than waiting for perfect categorization from day one.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/how-to-automate-your-spend-management/">How To Automate Your Spend Management</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>Architecture And Engineering Accounting Payroll &#038; Bookkeeping</title>
		<link>https://redealer.in/architecture-and-engineering-accounting-payroll/</link>
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		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Mon, 15 Feb 2021 13:59:32 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=5196</guid>

					<description><![CDATA[<p>In addition, there may be any number of other expenses included in the invoice. In fact, consultant Payroll Taxes fees and other expenses can be 40% or more of total fees. A very rudimentary income statement is included here to show how and where each category fits. Common Mistakes in Accounting and Bookkeeping for Architects [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/architecture-and-engineering-accounting-payroll/">Architecture And Engineering Accounting Payroll &#038; Bookkeeping</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><img decoding="async" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2020/07/Loan-Amortization-Schedule-1-300x173.png" width="258px" alt="accountants for architects"/></p>
<p>In addition, there may be any number  of other expenses included in the invoice. In fact, consultant <a href="https://www.facebook.com/BooksTimeInc/posts/pfbid0SgK6pSx8GR92yqHXtBAbgnH6T5wnRfkmmpPSDNvmPN9yKZPLsvb82zrHfs1NKpRrl" target="_blank" rel="noopener">Payroll Taxes</a> fees and other expenses can be 40% or more of total fees. A very rudimentary income statement is included here to show how and where each category fits.</p>
<h2>Common Mistakes in Accounting and Bookkeeping for Architects</h2>
<ul>
<li>This is actually a bit below industry average, but may be because the firm is still in start-up mode, having collected money in only 10 of the year’s 12 months.</li>
<li>It helps you to analyse your costs and recommend adjustments to prevent overruns and also ensure financial health.</li>
<li>Invoicing based on either time spent or key project milestones ensures accurate financial statements.</li>
<li>Capture accurate accounting data and advisory and alleviate compliance and back office challenges so that you can tend to what matters most.</li>
</ul>
<p>We’ll <a href="https://www.bing.com/search?q=accounting" target="_blank" rel="noopener">accounting</a> manage your finances, simplify the jargon, and even advise on aspects such as profit and loss. It’s more than accounting – you get to draw on our extensive experience in helping countless self-employed architects across the UK. Each client is assigned a dedicated accountant who understands the nuances of your industry, enabling financial strategy with your architectural goals. The two remaining major cost categories presume an operating profit and are only of interest if there is profit.</p>
<h2>How Your Small Architectural Firm Can Afford a Fully Functional Back Office</h2>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2021/06/3358fd1f-719d-465b-8b96-c84e957aeef3-300x200.jpg" width="257px" alt="accountants for architects"/></p>
<p>Strategic succession planning to secure your business&#8217;s future continuity and success. Expert business advice aligning financial strategies with organisational goals. Efficient daily bookkeeping and insightful periodic management reporting.</p>
<ul>
<li>Accounting software can provide comprehensive reports and dashboards highlighting important financial KPIs, giving you a clear picture of your firm’s financial health.</li>
<li>They help with audited, reviewed, or compiled financial statements, cash-flow management, forecasts and projections, management of accounts payable and receivable, and monthly close.</li>
<li>Our experts can help architects develop strategic tax plans to minimise tax liabilities, ensure compliance with tax regulations, and stay up-to-date with tax law changes in the UK.</li>
<li>Let us handle your accounting needs and give you the freedom to focus on growth.</li>
</ul>
<h2>Accounting and Bookkeeping for Architects</h2>
<ul>
<li>Get in touch with our experts to streamline your architecture firm’s accounting system.</li>
<li>No generic responses, just helpful, tailored advice from people who know what it’s like to work with builders, engineers, and demanding timelines.</li>
<li>When architects bring in subcontractors, those costs must be monitored closely.</li>
<li>When you work with us, we&#8217;ll handle all your accounting functions so you can spend more time running the daily operations of your architecture or engineering business and less time worrying about the numbers.</li>
<li>Bookkeeping is the process of classifying, recording, carrying out, and reconciling financial transactions within a business.</li>
<li>This makes it ideal for firms seeking precise financial oversight while potentially pairing it with other software for operations like resource planning or project tracking.</li>
</ul>
<p>Unlike other accountants we do not charge for any subsequent meeting either by phone or video conference. No, there are no additional costs for meetings or advice as part of our  monthly subscriptions. AIA collects and disseminates Best Practices as a service to AIA members without endorsement or recommendation. Multipliers can—and should—be calculated, reported, and monitored right down to the project level, and then aggregated to the PM, department, etc., levels, as well as for the firm as a whole. Then again, since 10% is an average, it also means that there are firms, unfortunately, that make less, including less than zero—in other words, losses.</p>
<div style='text-align:center'><iframe width='567' height='315' src='https://www.youtube.com/embed/qf5TeyVQckc' frameborder='0' alt='accountants for architects' allowfullscreen></iframe></div>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2022/02/071b502c-c160-4956-9d3b-bbb0e94c5282-1024x683.jpeg" width="257px" alt="accountants for architects"/></p>
<p>A primary aspect of accrual-basis accounting is recording revenue <a href="https://www.bookstime.com/articles/accounting-for-architects" target="_blank" rel="noopener">accountants for architects</a> and expenses as they are incurred &#8211; not as payments are actually received or sent. We can help you identify them and make the relevant claims to reduce tax and even get cash in the door. When that worry is off your mind and you know you are operating efficiently, you can concentrate fully on what you do best – being the best architect possible and offering your clients the best experience.</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2021/08/cbcc74afe6.jpg" width="256px" alt="accountants for architects"/></p>
<h2>Is Your Team Drowning in Manual Processes? Hiring an RPA Developer in LatAm Can Help</h2>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2022/01/what-is-grant-accounting-1.jpg" width="250px" alt="accountants for architects"/></p>
<p>We help our clients track and adjust jobs to minimise the impact of those nightmare ones and maximise the return on the good. The government R&amp;D scheme is very helpful for managing cash when you&#8217;re working on projects where there are payment timing considerations. And all of this is handled with a digital accounting software for efficiency that you can also access. We understand the way your industry works and how to help support you in an effective way.</p>
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		<title>Outsourced 2006</title>
		<link>https://redealer.in/outsourced-2006-7/</link>
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		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Wed, 30 Dec 2020 20:44:04 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
		<guid isPermaLink="false">https://redealer.in/?p=5932</guid>

					<description><![CDATA[<p>Now that you know the pros and cons of outsourcing, some real-world examples of outsourcing, and the possibilities outsourcing can offer your business functions, you can determine if outsourcing is a good choice for the company. By understanding and leveraging these key aspects, models, relationships, and services, businesses can make informed decisions about outsourcing and [&#8230;]</p>
<p>The post <a rel="nofollow" href="https://redealer.in/outsourced-2006-7/">Outsourced 2006</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>Now that you know the pros and cons of outsourcing, some real-world examples of outsourcing, and the possibilities outsourcing can offer your business functions, you can determine if outsourcing is a good choice for the company. By understanding and leveraging these key aspects, models, relationships, and services, businesses can make informed decisions about outsourcing and maximize the benefits it offers. This is the reason many companies from the United States, Canada, Australia, Europe, and other countries prefer offshore outsourcing for a variety of industries, not just for BPO companies. The BPO industry is a perfect example of how cost savings can be achieved by investing in offshore outsourcing. Different types of outsourcing providers can benefit companies in specific ways, from simple data entry to complex projects like product manufacturing. Some technology companies contract other Asia-based companies to build parts of their smartphones; this is an example of outsourcing manufacturing.</p>
<h2>Usability issues in offshore development</h2>
<p>Outsourcing includes both foreign and domestic contracting, and therefore should not be confused with offshoring which is relocating a business process to another country but does not imply or preclude another company. The practice of handing over control of public services to private enterprises (privatization), even if conducted on a limited, short-term basis, may also be described as outsourcing. The U.S. employs an estimated 10,000 commercial sailors, a number that has fallen sharply over recent decades as America outsourced much of its shipping demands to China and other countries. By relying on outsourcing, business processes can become more streamlined and <a href="https://tax-tips.org/intuit-ad-for-turbotax/" target="_blank" rel="noopener">intuit ad for turbotax</a> organized. Companies may outsource their IT needs to a third-party provider, such as an IT consultant or managed service provider (MSP) that they may not have internally.</p>
<p>Drucker began explaining the concept of &#8220;outsourcing&#8221; as early as 1989 in his Wall Street Journal article entitled &#8220;Sell the Mailroom&#8221;. Cost savings from economies of scale and specialization can also motivate outsourcing, even if not offshoring. Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023 Well-defined outsourcing contracts are crucial in managing expectations and ensuring compliance between clients and vendors. Below are some of the most frequently asked questions about outsourcing. There are a few general best practices to follow for successful outsourcing.</p>
<p>While the number of technically skilled labor grows in India, Indian offshore companies are increasingly tapping into the skilled labor already available in Eastern Europe to better address the needs of the Western European R&amp;D market.citation needed To defend against tax-motivated cost-shifting, the U.S. government passed regulations in 2006 to make outsourcing research harder. Indeed, this problem has presented an attractive opportunity to some suppliers to move up market and offer higher value services. Further complications arise from cultural differences, which apply even if the development is carried out by an in-house offshore team.</p>
<ul>
<li>In this kind of outsourcing, businesses hire other companies to build parts or the entire product or project.</li>
<li>Data security is another major concern when it comes to outsourcing.</li>
<li>If they onshore the project, they would likely communicate with a business close by or hire independent contractors.</li>
<li>Analytic hierarchy process (AHP) is a framework of BPO focused on identifying potential outsourceable information systems.</li>
<li>To add outsourced to a word list please sign up or log in.</li>
</ul>
<h2>Examples of outsource in a Sentence</h2>
<p>Step-in rights allow the client or a nominated third party the right to step-in and intervene, in particular to directly operate the outsourced services or to appoint a new operator. Co-sourcing services can supplement internal audit staff with specialized skills such as information risk management or integrity services, or help during peak periods, or similarly for other areas such as software development or human resources. German companies have outsourced to Eastern European countries with German-language affiliation, such as Poland and Romania. Unlike outsourced manufacturing, outsourced white collar workers have flextime and can choose their working hours, and for which companies to work. Guidance states that specific criteria must govern the identification of such services, and that &#8220;everything else&#8221; could potentially be outsourced.</p>
<h2>Industry size</h2>
<p>It is important for companies to know when the contractual agreement inevitably times out and ensure that the involved parties fulfill their obligations and stick around until the contract is up. Some experts recommend placing extra emphasis on the exit clause of a service contract. Outsourcing is about managing relationships, more than service-level agreements, and is a partnership, not a purchasing project.</p>
<h2>Practice by state or region</h2>
<ul>
<li>Information technology-enabled service (ITES-BPO), knowledge process outsourcing (KPO) and legal process outsourcing (LPO), a.k.a. legal outsourcing, are some of the sub-segments of BPO.</li>
<li>Some technology companies contract other Asia-based companies to build parts of their smartphones; this is an example of outsourcing manufacturing.</li>
<li>While the number of technically skilled labor grows in India, Indian offshore companies are increasingly tapping into the skilled labor already available in Eastern Europe to better address the needs of the Western European R&#038;D market.citation needed</li>
<li>According to leading economist Greg Mankiw, the labour market functions under the same forces as the market of goods, with the underlying implication that the greater the number of tasks available to being moved, the better for efficiency under the gains from trade.</li>
<li>Companies engaged in outsourcing must adequately manage their contracts and their ongoing relationships with third-party providers to ensure success.</li>
</ul>
<p>While much of this work is the &#8220;bread and butter&#8221; of specialized departments within <a href="https://www.accountingcoaching.online/sinking-fund-example/" target="_blank" rel="noopener">sinking fund example</a> advertising agencies, sometimes specialist are used, such as when The Guardian outsourced most of its marketing design in May 2010. The term outsource marketing has been used in Britain to mean the outsourcing of the marketing function. Today, there are web based print to mail solutions for small to mid-size companies which allow the user to send one to thousands of documents into the mail stream, directly from a desktop or web interface. The Asian IT service market is still in its infancy, but in 2008 industry think tank Nasscom-McKinsey predicted a $17 billion IT service industry in India alone. Countries which have been the focus of outsourcing include India and the Philippines for American and European companies, and China and Vietnam for Japanese companies. Democratic U.S. presidential candidate John Kerry called U.S. firms that outsource jobs abroad or that incorporate overseas in tax havens to avoid paying their &#8220;fair share&#8221; of U.S. taxes &#8220;Benedict Arnold corporations&#8221;.</p>
<h2>Types of Outsourcing</h2>
<p>Regulators can also mitigate concerns by ensuring that outsourcing is adequately considered in their assessments of individual firms whilst taking account of concentration risks in thirdparty providers when considering systemic risk issues. The Joint Forum principles are designed to apply whether or not the service provider is a regulated entity. Increasingly more complex arrangements are developing whereby related entities perform some activities, while unrelated service providers perform others. An institution might split such functions as product manufacturing, marketing, back-office and distribution within the regulated entity. To help answer these questions and to guide regulated businesses, the Joint Forum established a working group to develop high-level principles about outsourcing. In these situations, how can financial service businesses remain confident that they remain in charge of their own business and in control of their business risks?</p>
<h2>KPO (Knowledge Process Outsourcing)</h2>
<p>Studies suggest that the effect of U.S. outsourcing on Mexico is that for every 10% increase in U.S. wages, north Mexico cities along the border experienced wage rises of 2.5%, about 0.69% higher than in inner cities. A main feature of outsourcing influencing policy-making is the unpredictability it generates, including its defense/military ramifications, regarding the future of any particular sector or skill-group. Obama met with representatives of Otis Elevator, Apple, DuPont, Master Lock, and others which had recently brought jobs back or made significant investments in the U.S. Western governments may attempt to compensate workers affected by outsourcing through various forms of legislation. More than one company uses a &#8220;100% U.S. Based&#8221; phrase, whether within or outside their envelopes.</p>
<h2>Advantages of Outsourcing</h2>
<p>There is more complexity than before, especially when the outside company may be an integrator. In turn, companies such as Pfizer and Novartis, have lost rights to sell many of their cancer medications in India because of lack of IP protection. While Pfizer moved some of its R&amp;D from the UK to India, a Forbes article suggested that it is increasingly more dangerous to offshore IP-sensitive projects to India, because of India&#8217;s continued ignorance of patent regulations. Just as the U.S. has a Made in USA program, other countries support products being made domestically.</p>
<h2>Box office</h2>
<p>Gartner Group adds in Russia, but does not make clear whether this is pure R&amp;D or run-of-the-mill IT outsourcing. As of 2018, the top three were deemed by one &#8220;research-based policy analysis and commentary from leading economists&#8221; as China, India and Israel.&#8221; Another approach is to differentiate between tactical and strategic outsourcing models. For Australian IT companies, Indonesia is one of the major choice of offshoring destination. Clients benefit from remote work, reduced office space, management salary, and employee benefits as these individuals are independent contractors. On average, software engineers in India are getting paid between 250,000 and 1,500,000 rupees (US$4,000 to US$23,000) per year as opposed to $40,000–$100,000 in countries such as the U.S. and Canada.</p>
<h2>BPO (Business Process Outsourcing)</h2>
<p>The global software R&amp;D services market, as contrasted to information technology outsourcing (ITO) and business process outsourcing (BPO), is rather young and currently is at a relatively early stage of development. For most companies, having the capacity to change rapidly to meet client needs and market patterns and the ability to scale up and scale down services based on business demands are valid reasons to find an external service provider. Companies in third-world countries can provide competitive rates for BPO services or manufacturing services because the cost of the business in their part of the world is usually lower. Simply put, Business Process Outsourcing involves outsourcing a particular business process, such as HR, IT, accounting/payroll, customer service, and other tasks, to an external provider. Companies also could realize that they lose control over aspects of the outsourced tasks or services.</p>
<p>This can help a company to become more flexible by transforming fixed into variable costs. Information technology-enabled service (ITES-BPO), knowledge process outsourcing (KPO) and legal process outsourcing (LPO), a.k.a. legal outsourcing, are some of the sub-segments of BPO. The term &#8220;outsourcing&#8221; became very common in the print and mail business during the 1990s, and later expanded to be very broad and inclusive of most any process by 2000. The Print Services &amp; Distribution Association was formed in 1946, and its members provide services that today might involve the word outsource. In the Philippines, firms such as Select VoiceCom are expanding their call-centre and business process outsourcing operations by integrating artificial-intelligence tools and serving global clients, reflecting the country’s evolving outsourcing model.</p>
<p>In 2015, official statistics put the size of the total outsourcing industry in China, including not only the BPO industry but also IT outsourcing services, at $130.9 billion. BCM consists of a set of steps, to successfully identify, manage and control the business processes that are, or can be outsourced. Supply chain management with effective use of supply chain partners and business process outsourcing can increase the speed of several business processes. A 2004 study in the U.S., the UK, and many other industrialized countries more jobs are insourced than outsourced. Sometimes there are problems with the outsourcing agreements, because of the pressure to bring jobs back to their home country, or simply because it has stopped being efficient to outsource particular tasks. According to a 2005 Deloitte Consulting survey, a quarter of the companies which had outsourced tasks reversed their strategy.</p>
<p>Although offshoring initially focused on manufacturing, white-collar offshoring/outsourcing has grown rapidly since the early 21st century. Areas for advancing within the value chain included research and development, equity analysis, tax-return processing, radiological analysis, and medical transcription. Forbes considered the 2016 U.S. presidential election &#8220;the most disruptive change agent for the outsourcing industry&#8221;, especially the renewed &#8220;invest in America&#8221; goal highlighted in campaigning, but the magazine tepidly reversed direction in 2019 as to the outcome for employment. In 2013, the International Association of Outsourcing Professionals gave recognition to Electronic Data Systems Corporation&#8217;s Morton H. Meyerson who, in 1967, proposed the business model that eventually became known as outsourcing. Two organizations may enter into a contractual agreement involving an exchange of services, expertise, and payments.</p>
<p>This differs from onshoring <a href="https://www.accountingcoach.com/blog/interest-principal-loan-payments" target="_blank" rel="noopener">what is principal and interest</a> and reshoring, which may be either inside or outside the company. Regional insourcing, a related term, takes place when a company assigns work to a subsidiary that is within the same country. Studies conducted at companies confirm the positive impact of using insourcing on financial performance.</p>
<p>This information is intended to prepare business logistics managers to make an informed decision regarding the potential benefits of logistics outsourcing and business process outsourcing services. Its potential impact can be seen across many business activities, including information technology (e.g., applications development, programming, and coding), specific operations (e.g., some aspects of finance and accounting, back-office activities and processing, and administration), and contract functions (e.g., call centres). Although outsourcing has been viewed as a way to lower costs and gain efficiencies, it is increasingly becoming a strategic tool for companies. Some might find that the resources devoted to managing those relationships rivals the resources devoted to the outsourced tasks, possibly negating many, if not all, of the benefits sought by outsourcing. Companies might find that they can streamline production and/or shorten production times because the third-party providers can more quickly execute the outsourced tasks. In addition to delivering lower costs and increased efficiencies, companies that outsource could see other benefits.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/outsourced-2006-7/">Outsourced 2006</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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		<title>Accounting advisory: What you need to know</title>
		<link>https://redealer.in/accounting-advisory-what-you-need-to-know/</link>
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		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Mon, 28 Dec 2020 17:35:05 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
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					<description><![CDATA[<p>At HRSS CPAs, we bring decades of experience to businesses across the Houston area, providing tailored financial solutions that help you thrive. As a leading CPA firm in Houston, our team of over 70 professionals is committed to delivering precise, comprehensive, and strategic accounting services. Whether you’re a small business or a large corporation, we [&#8230;]</p>
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<p>At HRSS CPAs, we bring decades of experience to businesses across the Houston area, providing tailored financial solutions that help you thrive. As a leading CPA firm in Houston, our team of over 70 professionals is committed to delivering precise, comprehensive, and strategic accounting services. Whether you’re a small business or a large corporation, we offer the expertise you need to manage your financial landscape with confidence. When you know how to market and price accounting advisory services effectively,  your firm transforms from a once-a-year tax compliance processer to a year-round strategic advisor. This shift not only increases profitability but also has a positive impact on your clients’ business and financial lives—and that’s a powerful thing. Offering your clients proactive advice through accounting advisory services is especially important as the regulatory and legislative landscape continues to become increasingly complex.</p>
<h2>Shop by practice area</h2>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2020/09/financial-management-cover_croped-min-1.jpg" width="251px" alt="accounting and advisory services"/></p>
<p>The traditional hourly approach to billing can penalize firms for working quickly and growing their breadth and depth of knowledge. Instead, your firm should base its accounting advisory services pricing around the value you bring <a href="https://www.bookstime.com/" target="_blank" rel="noopener">https://www.bookstime.com/</a> to clients. As one of the most common advisory services offered by accounting firms,  this is a fairly seamless service to add, especially if you already handle bookkeeping or financial reporting for clients.</p>
<h2>Examples of Client Accounting Services (CAS) You Can Offer</h2>
<p>Your membership also includes unlimited access to the online Learning Plan which provides eLearning, videos, and guidance to implement with maximum success. At EY, you’ll have <a href="https://www.bookstime.com/articles/what-are-accounting-advisory-services" target="_blank" rel="noopener">accounting and advisory services</a> the chance to build a career as unique as you are, with the global scale, support, inclusive culture and technology to become the best version of you. Disclosure committees can offer transparency and trust as companies pursue compliance amid uncertainty and ever-growing demands. Delegation of authority (DOA) policies aid decision-making and risk management, but companies struggle with a lack of information and guidance. We aim to do this by providing innovative support to inspire confidence while addressing reporting challenges that stem from the changing economic and regulatory environment. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2020/05/ecommerce-bookkeeping-consulting-1-300x300.png" width="254px" alt="accounting and advisory services"/></p>
<h2>Modernize Your Finance and Accounting Organization To Quickly Make Vital Decisions and Move Toward Your Business Goals</h2>
<p>From helping clients protect their wealth to supporting small businesses to securing a future for families, the shift to advisory is not only more lucrative, but offers a deeper and more fulfilling work experience. Among small, medium and large accounting firms, a growing percentage of practitioners are beginning to consider ways to value and price their accounting advisory services as a billable product. Many, however, still find themselves stuck in a pattern of giving away their expertise for free. Our professionals immerse themselves in your organization, applying industry knowledge, powerful solutions, and innovative technology to deliver sustainable results. Whether it’s helping you digitally transform your business, enhance customer experience, or mitigate risk, we’ll create a tailored data-driven solution to deliver value, drive innovation, and build stakeholder trust. Anchin is a full-service accounting and advisory firm that provides reliable solutions for thriving in today’s challenging economic conditions and fueling growth.</p>
<ul>
<li>AICPA offers educational materials, best practice guides, tools for implementing and managing CAS, even CAS certification courses.</li>
<li>We accelerate transformation by optimizing value at every step and prioritizing people as the drivers of success.</li>
<li>Advisory services, on the other hand, often have a longer scope and focus on projects or subjects where the client needs ongoing support.</li>
<li>Baker Newman Noyes is a high quality firm that understands its clients.</li>
<li>We tailor scalable accounting solutions that match your current needs and flex with your organization over time.</li>
</ul>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2021/09/shutterstock_673174867.jpg" width="255px" alt="accounting and advisory services"/></p>
<p>With its unique role as information integrator for the enterprise, the Finance function is positioned to become the ultimate business enabler. We accelerate transformation by optimizing value at every step and prioritizing people as the drivers of success. Our Outsourced Accounting Services are designed and built for companies that recognize the necessity of upgrading your accounting function. They fall under three categories, but each engagement is custom-built based on your specific needs.</p>
<h2>Working Capital Optimization: The Power of Streamlined Inventory Management</h2>
<div style='text-align:center'><iframe width='566' height='319' src='https://www.youtube.com/embed/PghDjuVEBkM' frameborder='0' alt='accounting and advisory services' allowfullscreen></iframe></div>
<p>We help you use financial data to manage your resources better, identify new opportunities and make strategic decisions. The EY DNA of the Treasurer Survey provides insights for treasurers and senior finance leaders looking to drive success. Combining the right people, innovative technologies, and processes, we turn insights into action. We use our deep and diverse experience to solve problems, drive data-driven solutions and deliver outcomes that align with your values, build trust, and accelerate transformation. With our multidisciplinary perspective, we know opportunity is everywhere. Discover how our people and technology help clients grow, transform, and innovate to create lasting value, enhance performance, and shape the future.</p>
<ul>
<li>This opens up firms like yours to additional sources of profit beyond traditional accounting functions.</li>
<li>The EY Global Corporate Reporting and Institutional Investor Survey finds a significant reporting disconnect with investors on ESG disclosures.</li>
<li>This increasing demand has driven the popularity of Client Accounting Advisory Services (CAS).</li>
<li>In this webcast, panelists discuss navigating the new era of value creation and reporting in finance.</li>
<li>Today, accounting technology can help you automate tasks, data entry, report generation, and even some aspects of analysis, which significantly enhances efficiency, accuracy, and the speed of service delivery.</li>
<li>Advisory services make sense for accounting firms who already have the trust of their clients and are looking to provide a more robust and holistic set of services, while also growing their business.</li>
</ul>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2020/09/outsource-bookkeeping-services-min.jpg" width="259px" alt="accounting and advisory services"/></p>
<p>Secondly, think about your expertise and how it aligns with the demographic you serve. <a href="https://www.pinterest.com/pin/1129770256535382846/" target="_blank" rel="noopener">double declining balance depreciation method</a> Do you currently serve a particular industry or niche, like mergers and acquisitions? When you understand your audience, you can develop a marketing campaign with messages that truly resonate. Tax Accounting University’s educational courses provide hands-on learning and technical knowledge about tax accounting and reporting.</p>
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		<title>IROM Degree Programs McCombs School of Business</title>
		<link>https://redealer.in/irom-degree-programs-mccombs-school-of-business/</link>
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		<dc:creator><![CDATA[Finanvo]]></dc:creator>
		<pubDate>Thu, 10 Dec 2020 12:45:53 +0000</pubDate>
				<category><![CDATA[Bookkeeping]]></category>
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					<description><![CDATA[<p>If you receive an audit notice from the IRS for tax return filed with SHC Accounting Services, contact us and we will appear with you at the audit to explain how your tax return was prepared. Our five year Master’s of Professional Accounting (MPA) Programs&#160;combine your UT undergraduate degree with a one-year master’s program to [&#8230;]</p>
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										<content:encoded><![CDATA[<p><img decoding="async" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2021/08/f071f54f5c.jpg" width="250px" alt="accounting austin"/></p>
<p>If you receive an audit notice from the IRS for tax return filed with SHC Accounting Services, contact us and we will appear with you at the audit to explain how your tax return was prepared. Our five year Master’s of Professional Accounting (MPA) Programs&nbsp;combine your UT undergraduate degree with a one-year master’s program to supercharge your career options in a high-demand job market. This is the frequency of repeat business from our clients that work with us. That shows us that people enjoy working with our CPAs, are pleased with the work, and want to continue with Dark Horse over the long term. Your business entity type has a large impact on your taxes and other liabilities.</p>
<h2>How do I know if I need a Certified Public Accountant?</h2>
<ul>
<li>The virtual accounting firm offers bookkeeping, payroll processing, tax advisory, quarterly tax estimation, audit defense, and income tax preparation.</li>
<li>We offer comprehensive business advisory services and consulting services, each designed to address the specific requirements of different business types.</li>
<li>From tax preparation, to accounting and advisory, to audit and attest, we offer a full spectrum of services catering to businesses and business owners at every stage of growth.</li>
<li>A bookkeeper manages daily financial data entry and record-keeping, including tracking sales, purchases, receipts, payments, bank reconciliations, and recording business transactions.</li>
<li>With our prior accountant we didn&#8217;t feel we were receiving adequate tax guidance and felt we were always paying more than our fair share of taxes.</li>
<li>Transfer credit is awarded for work in an affiliated studies program.</li>
<li>Our experienced team handles the tax, audit, and advisory services you need to achieve your goals.</li>
</ul>
<p>1-800Accountant Austin serves small businesses, self-employed individuals, and non-profits in the local community. The virtual accounting firm offers bookkeeping, payroll processing, tax advisory, quarterly tax estimation, audit defense, and income tax preparation. It matches each client with a local CPA who is familiar with the client&#8217;s state regulations and business industry. 1-800Accountant also assists new business owners in forming limited liability companies or corporations. Since 1999, the firm&#8217;s online CPAs have assisted over 100,000 small American businesses in obtaining tax refunds and resolving IRS issues. A CPA does much more than prepare returns — they provide year-round tax planning, audit assistance, and business advisory services designed to help clients navigate complex tax laws with confidence.</p>
<h2>Financial Planning &amp; Wealth Management</h2>
<p>With offices in San Diego, Los Angeles, and Austin, TX, Pierre Accounting is able to serve an array of individuals from a variety of economic and business backgrounds. Yet, for many entrepreneurs and business owners, valuable hours (or days!) are being lost to the burdensome task of bookkeeping. They&#8217;re friendly, detail-oriented and communicate throughout the tax preparation process. I use them for personal <a href="https://www.bookstime.com/articles/bookkeeping-austin" target="_blank" rel="noopener">bookkeeping services in austin</a> and business returns and know they&#8217;ve found more deductions than I ever could have on my own.</p>
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<h2>Program Highlight</h2>
<p>Exceptions are granted only by the Master in Professional Accounting Program Committee. Students are expected to make continuous progress toward the degree by completing required accounting coursework each semester. Students who fail to take required accounting coursework two long-session semesters in a row will be removed from the program and placed in the unspecified business major.</p>
<p><img decoding="async" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src="https://www.bookstime.com/wp-content/uploads/2021/04/shutterstock_272059982.jpg" width="250px" alt="accounting austin"/></p>
<h2>Accounting &amp; Bookkeeping Program Information</h2>
<p>Our Austin, TX team includes QuickBooks ProAdvisor-certified professionals who provide hands-on setup, staff training, and ongoing support. We ensure your bookkeeping system is streamlined, accurate, and ready to scale as your business grows, so you can stay organized and focus on achieving your goals. Choosing DK Partners means partnering with a  firm that brings four decades of expertise and dedication to every client engagement. Our seasoned CPAs offer personalized services tailored to meet your specific needs, ensuring that you receive customized solutions that drive real results.</p>
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<h2>Ryan Biegger, CPA†</h2>
<div style='text-align:center'><iframe width='560' height='310' src='https://www.youtube.com/embed/5K78_h264Us' frameborder='0' alt='accounting austin' allowfullscreen></iframe></div>
<p>Contact us today to  schedule a consultation, and let’s discuss how we can help you overcome these challenges and unlock the full potential of your business.</p>
<ul>
<li>Whether you’re a local café owner, a freelance designer, or a parent juggling multiple roles, this new legislation touches many aspects of daily life.</li>
<li>Tax practitioners may be able to take corrective actions to eliminate or at least mitigate liability exposure.</li>
<li>Check out the average hourly rate for accounting services in your region.</li>
<li>Small, medium-sized, and large business owners can take advantage of a range of professional services, including tax planning, new business incorporation, bookkeeping, payroll, and QuickBooks set-up and support.</li>
<li>May not be counted toward the Bachelor of Business Administration degree.</li>
<li>The required book &#8220;Accounting&#8221; is included and will be available in the digital format on the first day of the class.</li>
<li>Our clients come from various industries such as technology, banking, healthcare, retail, real estate, manufacturing, professional services, and hospitality.</li>
</ul>
<h2>Is a CPA better than a tax preparer?</h2>
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<p>I would very much recommend his services to anyone in need of a CPA. As a new small business owner I am EXTREMELY grateful for Insogna CPA. They have not only handled my account but they have taught me so much! They are very personable and make me feel like I am their only client. I could not have asked <a href="https://www.linkedin.com/posts/bookstime_managing-multiple-clients-means-keeping-track-activity-7374031595126591489-x6Fz/" target="_blank" rel="noopener">QuickBooks Accountant</a> for a better team than the one at Insogna CPA.</p>
<ul>
<li>He is currently a certified public accountant (CPA) in the state of Texas.</li>
<li>No matter what stage of life or business you’re in, we tailor our accounting services, including tax law consideration, to meet your needs and help you flourish.</li>
<li>Students pursuing the integrated approach to the MPA degree are expected to complete their BBA accounting degrees within four years as a milestone towards their MPA degree.</li>
<li>Accurate financial information is essential for all business managers to make informed, timely decisions.</li>
<li>This synergy of investment and tax strategy creates an unmatched value for our clients.</li>
<li>We are a leading Austin CPA firm in tax, accounting, and wealth management consulting.</li>
</ul>
<h2>AA CPA TAX STRATEGIES LLC</h2>
<p>A graduate internship or practicum course will simultaneously satisfy a graduate elective for the MPA degree. Admission is based on the applicant’s University grade point average, as well as other relevant examples of academic ability. An applicant with a University grade point average of less than 3.00 is unlikely to be <a href="https://en.wikipedia.org/wiki/Bookkeeping" target="_blank" rel="noopener">bookkeeping</a> admitted to this program.</p>
<p>The post <a rel="nofollow" href="https://redealer.in/irom-degree-programs-mccombs-school-of-business/">IROM Degree Programs McCombs School of Business</a> appeared first on <a rel="nofollow" href="https://redealer.in">Finanvo.in | The Business Research Company In India</a>.</p>
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