Home » Bookkeeping articles » Completed Contract Method Of Accounting

Completed Contract Method Of Accounting

November 24, 2021
Bill Kimball
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" alt="completed contract method" class="wp-post-image" style="display: block;margin-left:auto;margin-right:auto;" width="352" height="264" /></p> <p>Although Suttle &amp; Stalnaker, PLLC has made every reasonable effort to ensure that the information provided is accurate, Suttle &amp; Stalnaker, PLLC, and its members, managers and staff, make no warranties, expressed or implied, on the information provided on this web site. The reader accepts the information as is and assumes all responsibility for the use of such information. All information contained on this web site is protected by copyright and may not be reproduced in any form without the expressed, written consent of Suttle &amp; Stalnaker, PLLC. All rights are reserved. Meanwhile, in both years, the recognition of cash position and construction-in-progress accounts is the same as the US GAAP standard.</p> <div> <div> <h3>Is percentage of completion still used?</h3> </div> <div> <div> <p>The percentage of completion method reports revenues and expenses in terms of the work completed to date. This method can only be used if payment is assured and estimating completion is relatively straightforward. The percentage of completion method has been misused by some companies to boost short-term results.</p> </div> </div> </div> <p>Similarly, an old taxpayer using the CCM is not required to recognize any revenue and may not deduct allocable contract costs incurred with respect to the contract. In 2001, C, whose taxable year ends December 31, uses the CCM to account for exempt construction contracts. When B examines the bridge, B insists that C either repaint several girders or reduce the contract price. In 2003, C and B resolve their dispute, C repaints the girders at a cost of $6,000, and C and B agree that the contract price is not to be reduced. Because C is assured a profit of $40,000 ($1,000,000 − $10,000 − $950,000) in 2002 even if the dispute is resolved in B&#8217;s favor, C must take this $40,000 into account in 2002.</p> <p>Unfortunately, as of the date of this writing, the Internal Revenue Service has issued guidance, which disallows expenses that were paid with any portion of the PPP funding that is ultimately forgiven. What was once thought to be tax-free funding to help navigate the early stages of the COVID-19 pandemic has now potentially become a taxable event with real cash flow impacts. If it is added to the previous year’s cash of minus Rp220 and the cash payment of Rp400, the company’s cash position increases by Rp100 in the second year. Under US GAAP and IFRS, companies can use this method when results cannot be measured reliably. However, both differ in recognizing revenue and expenses related to the contract. Accordingly, X&#8217;s basis in the Z stock is reduced by $725,000 to zero and X must recognize ordinary income of $75,000. The facts are the same as in Example 1, except that X transfers the contract to Y in exchange for stock of Y in a transaction that qualifies as a statutory merger described in section 368 and does not result in gain or loss to X under section 361.</p> <p>Under the completed contract method, no income is reported until the contract is complete irrespective of when contract payments are actually received. The IRS asserted that the contracts didn&#8217;t qualify for the completed contract method of accounting because the contracts could not be considered long-term and were not construction contracts because the taxpayer did no construction activities. The court determined that the custom lot and bulk sale contracts were long term contracts and were construction contracts.</p> <h2>Company</h2> <p>The CCM allows a taxpayer to defer the recognition of income and related tax liability until the contract is completed. Even though a small contractor can use the CCM for tax purposes, a taxpayer subject to the alternative minimum tax must use the PCM to compute alternative minimum taxable income from any long-term contract except for a home construction contract.</p> <p>At the time of the distribution, PRS&#8217;s only asset other than the long-term contract and the partially constructed property is $450,000 cash ($400,000 initially contributed and $50,000 in excess progress payments). Pursuant to the distribution, X assumes PRS&#8217;s contract obligations and rights. X correctly estimates at the end of Year 2 that X will have to incur an additional $75,000 of allocable contract costs in Year 3 to complete the contract (rather than $150,000 as originally estimated by PRS). Assume that X properly accounts for the contract under the PCM, that PRS has no income or loss other than income or loss from the contract, and that PRS has an election under section 754 in effect in Year 2. Because the mid-contract change in taxpayer results from a step-in-the-shoes transaction, Y must account for the contract using the same methods of accounting used by X prior to the transaction.</p> <p><img 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" alt="completed contract method" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="366" height="474" /></p> <p>The Project Budget is a tool used by project managers to estimate the total cost of a project. A project budget template includes a detailed estimate of all costs that are likely to be incurred before the project is completed. Modified accrual accounting is a bookkeeping method commonly used by government agencies that combines accrual basis accounting with cash basis accounting. A company is hired to construct a building in which the company will charge the customer $2 million, and the project will take two years to complete. The company establishes milestones in which the customer will pay $500,000 or 25% of the project&#8217;s cost every six months.</p> <h2>Accounting For Construction Contracts Under The Percentage Of Completion Method</h2> <p>This method is common in long-term contracts such as construction, which often face uncertainties associated with raising funds. Furthermore, companies will defer their tax obligations for the coming period until the contract is completed. For Year 3, PRS reports receipts of $103,448 (the total contract price minus prior year receipts ($1,000,000 − $896,552)) and costs of $75,000, for a profit of $28,448. The profit for Year 3 is shared equally among T, X, Y, and Z ($7,112 each). For Year 1, PRS reports receipts of $750,000 (the completion factor multiplied by total contract price ($600,000/$800,000 × $1,000,000)) and costs of $600,000, for a profit of $150,000. In addition, the old taxpayer is treated as having received or as reasonably expecting to receive under the contract any amount the previous old taxpayer received or reasonably expects to receive under the contract.</p> <div> <div> <h3>When should cost recovery method be used?</h3> </div> <div> <div> <p>Therefore, it is used to account for revenue when revenue streams from a sale cannot be accurately determined. Accounting standards IAS 18 require a company to recognize revenue only when the amount is measurable and cash flows are probable.</p> </div> </div> </div> <p>Also, since revenue recognition is postponed, tax liabilities might be postponed as well. However, expense recognition, which can reduce taxes, is likewise delayed. From the client&#8217;s perspective, the CCM allows for delayed cash outflows and ensures the work is fully performed and received before any payment is made.</p> <p>The court also determined that none of the contracts involved a general contract or subcontractor relationship. CCM is an accounting method that enables the small business to defer revenue and expenses until the completion of a project for income tax purposes. All costs incurred for materials and labor allocable to a contract remain on the balance sheet until the contract is complete or substantially complete (generally measured as 95 percent or greater at year-end). The absolute advantage of reporting under CCM for tax purposes is to achieve the maximum deferral of taxes for both current and future periods. Z must account for the contract using the same CCM used by X prior to the transaction. Accordingly, upon completion of the contract in Year 3, Z reports gross receipts of $895,455 and total contract costs of $725,000, for a profit of $170,455. In 2003, C, whose taxable year ends December 31, uses the CCM to account for exempt construction contracts.</p> <h2>Advantages And Disadvantages Of The Completed Contract Method</h2> <p>Tax BenefitTax benefits refer to the credit that a business receives on its tax liability for complying with a norm proposed by the government. The advantage is either credited back to the company after paying its regular taxation amount or deducted when paying the tax liability in the first place. If there is a loss during the completion of the project, then such losses are deductible only after project completion. The principal advantage is that the revenue reported is based on the actual results and not based on the estimates.</p> <p>By the end of 2001, C has incurred $50,000 of allocable contract costs on B&#8217;s unit and estimates that the total allocable contract costs on B&#8217;s unit will be $150,000. Thus, for 2001, C reports gross receipts of $80,000 ($50,000 ÷ $150,000 × $240,000), current-year costs of $50,000, and gross income of $30,000 ($80,000 − $50,000). In 2002, after C has incurred an additional $25,000 of allocable contract costs on B&#8217;s unit, B files for bankruptcy protection and defaults on the contract with C, who is permitted to keep B&#8217;s $5,000 deposit as liquidated damages. In 2002, C reverses the transaction with B under paragraph of this section and reports a loss of $30,000 ($50,000−$80,000). In addition, C obtains an adjusted basis in the unit sold to B of $70,000 ($50,000 (current-year costs deducted in 2001)− $5,000 (B&#8217;s forfeited deposit) + $25,000 (current-year costs incurred in 2002). Under the contract, PRS performed all of the services required in order to be entitled to receive the progress payments, and there was no obligation to return the payment or perform any additional services in order to retain the payments. Assume that $10,000 of PRS&#8217;s Year 2 costs are incurred prior to the transfer, $40,000 are incurred after the transfer; and that PRS receives no progress payments in Year 2.</p> <ul> <li>For example, projects that last less than a year are considered short-term.</li> <li>In reference to the two methods of accounting for projects discussed above, either can be used under the cash basis of accounting.</li> <li>However, expense recognition, which can reduce taxes, is likewise delayed.</li> <li>The variation in billings and cash collected is due to timing differences.</li> <li>Generally, a contractor’s chart of accounts for their accounting system is significantly different than other businesses and is oriented towards the method of accounting selected by the contractor.</li> <li>The principal advantage is that the revenue reported is based on the actual results and not based on the estimates.</li> </ul> <p>Bowers &amp; Company CPAs aims to offer helpful information to our clients and friends. Learn more about how we can help should your construction companyneed accounting and financial services. Information provided on the World Wide Web by Suttle &amp; Stalnaker, PLLC is intended for reference only. The information contained herein is designed solely to provide guidance to the reader, and is not intended to be a substitute for the reader seeking personalized professional advice based on specific factual situations. Information on this web site does NOT constitute professional accounting, tax or legal advice and should not be interpreted as such.</p> <h2>How The Completed Contract Method Ccm Works</h2> <p>Revenue can be recognized at the point of sale, before, and after delivery, or as part of a special sales transaction. In addition to the journal entries to record costs, billings and collection, in the last year of the contract, a journal entry is recorded to recognize the gross profit. The accrual method – less retainage is similar to the accrual method discussed above, with one exception. Under this method, the retainage receivables and retainage payables are not recognized until received or paid. This could provide benefit to a taxpayer with large retainage receivable balances, as that income is not recognized until the cash is received.</p> <p><img 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eC4i/tbVp/e/RbEELmvu4bLPertfaj17dXL1qC5OPPFeUtpyEIT5BIqY9POtN306E268u++QU4QnPxKbGPL1q64/sY9I4/UKz9GLt1l1GvXGstPpvemnIljabtiSqOp1DclaipR3Fp/lGAAjk5OKY9K6T6DdJOj/AE11p1R6XK1tdupl2uAedXenoUezRIUsMKbaS0QHFq++oOcdxgDmuUMeaCNFy4nYW+f8bH8rekDHtsBZSZ3VVkdsZvVvWqZjATGZI8ZbqiEobCTyCpZSkEjGTUqc6X9QH76/pD9K+na9ZsRVTV6MF1e+0/DS2HFNeKG/C8cIIPhBX186oH2ptPs9D/aE15o7RTC7TZYM5qTa40Ve1EdC223mygqzja4eCc/PODjTDVrkdZOpds6f+0j7KzjGr9T+6+NrjR9xlNIUhxpOJxKcxXAkY8RRcV2Iwe1TxDMNQ6CGqhcGsc0OPexAO4+Fq+Vb1VI3VxNzh2uUvR9+ZF/Ph2ovxPARMc8dEdSW3FkIO11xKSSQBmlmi+jfWC23TVWo7VPsOhY2hLsm0aimaiuyY7MJ5SQseIhAUHEnKEjaSSVDHGasiPoSdrvonpvQOgb/AGe63Do3re+Wic5OusWEF21cn3lmcPFUkFoKDY+HuWzjJ4qxtY/oLrvV3tRWFjXNl+xrpbNK6ubusUm4RmHWG0IcUUsblLAUw2pQSCQFnPpXMq8xVJbrYLAcm3/nt/8AWysjiYBa6ZYyuqM7UcDppKmWGE/NsLmrHdXWVC7pbZFjaGVPxGsoLrqlnYGz+0R60stWg73eNR9NJsvWWum+n+s72/YpbF5tSbBeYk5Md9bBSpKQCy8tKB8KQr7o3HmoPZOs7PTC6dLWumCH9b2Hpzp25WS73AtvW5F4TcHQt1mEp4BxKWtjZS4QO2PKq41P1Z0vYNR6Xvui7V1JuVzsWq4WpHLprrU3vS0ojrCkwmWY48MNKI+N1SS5g4BPYSdPjdS3dxAcDY22NwR/wVKzAeFZPvXRhvXOpIWoIzNljt2h2HpiLrq9y7pbJV0jTX2pE24IaTlpSkgBKT+r5yDmpn0hmXnQ3tK6Kh2HS+hrBp/qpp6bETc9ISk3GBcZseO7l+MpTe+KhLpQFRwraSEk5Pbz0/01eNRNT+o2kdYaei3K/wAu4vSoTcVNytbkCY8XjBkMu7SvYtRUlXwLyo5yMASRPR+VfH4ty1tqVyTcbW14FkNkiN2eNY07wvdCZZJ8NZUElSllW7aM5qx+XKqoOk2cHMsS4k72HTtcI2RvTZVp0JtPVK89K9T6lda6g6nv0XWLD0/SFiuTVkuL11W2hb02dLS14vu4WpQbRtKBgqyewf8ArtKslk6he0zp+5XO12xGvNAWXVEBpyWgNSpcVWVsIwQHVqUCNgyVYA5zUrufQaxzpc6+3K43y93i5pSm5XCfdXjKnNpGEtuqbUgKbAyNmAOeQaaIPSPQVod2wtFWpt9sADMRKlJwSeCoE+f8BW63Ks00xkqJAAbGwG2xYbfHpKwZ7bBV9oTWEXSOnbfo6/dSm7PAYu8iU5pW96LF7tL0B50u7baptpZaUpCiFNrWMLKvUVJtH2GOuZqCTpvSz2ndO3O8yJlitLqdqokJYTtBSMhvcvevw8/CFAeVWfbdIOOBKwwI4V3/AKSh9f8AY0/t2iJBbLaEpRjvhIyfx8/qea79FgkNBUvqWuJLvwB+Frl7jsVCrfpv3QByYkKcHYf66d3Io8PCQQB5AU7eH4j5ZTHWpsDJcH7P1rq9ACQS1lQ9a7CiowqI8pfiKxgeQ9K4PLYjJJGCpZwMDOT6VJzCStJDqRj6UjVbmY+5xtpSgOcAcZoij3uC5oBkJKfVPyrzIDEcBiOzuxxtTg/jmnV9iXLRuaQlCCSCM/EPkK4uwoVub8VSy2FDkEfeVRExqhSpCw9OVk9g3+wU+WfnXF2TGjPJt7O5RP3tgztzzzTsuPKnBIYHhsq5Uf2j9KDGiw18IQhavM+dETOi2lwJMxanOfpXKQ+EvGEw2TkYC0dk/WnJ+HKnPhKsMtJOFJ81fT5V5W3Et6VFAyQMYFETSbWwFhySovOJrhKdfWC1BjrGDg5R2pxdiPXFtKpiUttg8BOQSf8ATSgMFCQ2AQEjABJzVZ5TrvsO/T4+UwsWlBUp2SEvK/ZyMV0MXknAHyp1U0Q4CEivC2iOduc98DmsGw5Kct1DcJr8AelJ3WkryAKdFst7to3JOMkH/R2pI62zHaVIlL8NCQSSpQGKG2rTdHAsBLuBzxtfhN5jhHfHPA+tMd7vFutCFLfeb3gElOclOCOcfj/CpDF09rfV8YP6Tsa1W9edk6StMdLuOCWwsgqT6KxtPkTUOuuhL2L2xo3Ui02GTdvEZ97nqHhoHhLIcSoHCgSnGcj6Vc2kkkAdpO685Lm3B9csENSx0kTXFzQbm46Ecn8XTXdWb7IW07cbTcozbm7wPGhuobc2jKtqinBwKSR4L0hQyCW+dxA4B9K011gs+grrpaBqHX2pn7Tb7Q4l9E6MW8KUtOxKcbHApJKwRj171nywyWL1ZI10ZCi3IThB2qSogEgKUkgEFQG7kDuKsq6by0gb0t/lcLIOdjnOkdM+MtkjcWnb077897dFxahxo6SNhKledAJaJCCee+aXORfgCuc0jcbUFVqr6AuJ8J19Diy6262CErbV3B9aK9txyp0k57UURUh7OXUOwQtJQ9GXdRiOpeedRJXgNKKlE7D6Gr8MO/XW5af0NZJT7TurL5AtTLsdWHG2nXkl51Cv8VlLqvoDWG9M+7I060tLx8fxlFScdhWp/Yp6lwIHVVGpde6jhix9PLJc9QQRNmpjrkTPAUw2y2pWd5IdWAACQSD5V52trXwUL3MG4G1ubnYLeEA0B91cuvm9L9HLmudo7UNy1JoTUEWRL0/JlzVyZHv8VRjy7ep5Z3FRWkOIz2Cj5JFetWPTdAquVt1N1f01E1rabSLvK0y9aHmbevDSXjBTclObfeShSSk4GSTxzio+/qzp/fukOoOlWoOlDfT+3XRK9WaWukO6y746xqABCkh0loeGp1Ctp2jZ9/POKXah1N0/6yvtdRdcdLdZTtY3O3x3Z2kX0Mt2GXcm4vu7cxyWF+KhsIKSWwN3wjIzXChqsXdFHTu1Ai4v3HQ/lQcGt5XC8XPRWm2tKzeq2quobcnU+mIOr5d5sM5tmFYo01TnujaYKWyZQ/UlKyokfEMcmvTd50vpLpFofqnqLSmkuol11+i6T7nc9SRVOIXGivJaRBgs7tsVxSSpQKQF7kHOcDCjTkDWFmtmi4F/6YaL1vdtEQY8Cy3+43STDLMdv4m2pcVtCkywytSi3kjtz3qR6btOv9N2562xtdW+5sTrk5fJEe+aej3FiPcnTudkQ0LI93JVkhIJSM9hzm9+GYlVt8NwNjyL21dv2O6jdia9adGrDbNH+0B0w0vElXc2K76X1bZ4mDKnxYklLCZDO7la0ttLdSBk/ClIqTwol/g9SOmZ1B7zYLtr32f7lpd5UhZjvszIzbagVEn4VZQlXcEHPnTZE6fORr5I1gxrXVEbV1wkOP3LUcK6uxp07xOFJcU3gFATgJa+6gJASeK8q6LdOp0kStSWybqSR8RMi+XKROd3K++R4y1Abv2iMZ9Kwcr1kwEU8g43PW5AB/hQL2qm7R1Dtw9lXQk5i6tv6o0D1ShXuDbC+TMVDUy28rYgnO3cVg44yn5VLtaa66OWDqR1nvVs1m/qHT/WLR11YjsWy0ylP2u4OhKmGZGQE7vEKlZ5wAf6VSHUPSG128ouWlLVEZQygJ91aYTuaQPuhtWBjHpioPNgpdU6y8ztIBDm5GD+IrefleGR5JO1ybW9wQL36EXVRqSx3Chl19oly49Q+iPWDT+h705dellit9qvTMlxpr7QcYKg4GFJUtSUKbddTvWkEFQ+EU+9DOrdo1VpXU2mdZXHo1DtMLVUm92C09QkyFfZXvS1OLcirbbIdSnAHgqACs5OBVear0ZPs0n7X08o5yStHcfPioZcrFaNWFbzTYh3cJ2raUkBt4+oHkarqcCgLdLCWuHBHySf3JP7raikEnOykvtp9VNK9XfaEv2rNIXE3K0uRYUAT/BLSZjrDIbceQg/EEKV93PPGagEDq31dtOmhpS1dVtYx7ChPhptjN7kIjBvzQGgvbt+WMVGLvYp9plGPLYW0pschfBA9fpSNLjja8oIPA4JxV9PQQU0LKfSC1oAF/Zbgs3ZXZ056kaVnKhWXW2n7cospS3HluRkK8MDhKVZGavhjTsrw50nRupP0fi3yzv2K4pgxI7qJkF1SVKbO5tQTylJ3ABQwQCASDiNEoqcCgcLVxz2qyunHWbUOhJCYbzi51pdWPEjOKypI9UHyNdWnljLCyRrf2C0KimsdTVrFFojCE3GRvKUBOwrVuUoAcKJ9fPy71C9W9PotxYIQ0PMDA7VMNF6x01riALpYJzbwCcvN5/WNn0UKkotwcTuXtx9M11A5sgGn/1+y5p8Rr7uWarBeeoHRO+/aulLi6lkqzIiryph9AGPjT2B+YHHFbA6K+0Lovquy3b3n02jUCRhy3vr5WfMteSh9earPUejYtyQ4VsJOR5JqkdW9N7naZibnZ33oj7Cg4hxrKVoUOxBHmP9s1SWmLcbrYZKDsV+kCYYKEqGQD2z3rm9Y47jwleAPHTjCyMnIrKPQz2yplpls6P60bi25tZj30DKge2JAxzn+kBW0LUu23m2sXW0SmJUKQhK2n2FhbakkcYV5irYpRLsOVaW33UeEDaQFApJPY9iflXB+zFS1JcWoBXmO4qYu2tK0AKT8Kux/wBVIZMMw0qKgpbaE5KsZVj0+dWE2BKiBfrZQ9bLzig3FQhASrapfmR86C21BjrSsp34yW+Tn6Z4rxG1vaLom0vQbdcY9uvZaMee4G22nS6gFsbN4cIIxztFPj9uagNhMweKsI3jIqTmuYQHdrrRosRpMSaX0cgeGmxt0I5CYUx1vspeS040FDcUKHIHrmuLjRZISf2u3zp1biy5cczpAVHjtguKKuAlAH3iPQf6qgmoNQWi3acka31xqB6zWBQQWI7C1trdSrAQXVN/rFuOHkIR2z9athgfO6zOOvsuNmXNVDleFklVcuedLWtF3OceA0dfdPkuG6pCg2rwFcKDih8I/CmdVhCSPtBzxHAokJUcbf8A/fSkekbroy/yGG7RF1Vp6TKQp2I7cI0qKZQTypSUPKKHCMbjuO7GSfOnlc2HHtk5vUL0VlVs3e+upSUoLYRvDozztUk5x/SBHlVk1K+NokabtOy52Xc70+PVcmHSxOp52C5ZINJt3+EzSn3Cv3aDHXuTxuOABXBizBqQ7OmPb1nBTk5HYU8xLdqG5MB9lqDZY/AYRNbW8+oeqkpWkN88YyT6482662m7sSGol9djqhSV+G3JioUltbmOErQVHYsKzj4sKxjvxUXUsoZrsrKT6g5br60YfTVQMhNhcOAJ/wBRFuduU3TZin98a2ndJyAFY4SD/wBlJoybc7IEJ+bFdmp+BTaFgqJ+gOc5rwiBpC39JI+udXTb44LXE33IRJTq/eHG1ll5hLO4ICVLG3CQk588Zp70NqC266hPaTv/AEuc0d/gvjQ4D/gKV7twkLT4WPDWguIyk4IKh371bHRkua2VwaXbj4Xkqz6riKOWqpaJ8kMD9Er7gBhvbbvumrTtoh6u1TJjyTcpdqYhlKTGfejMtSkOYWFONlBWraUnaVKADaht+I5absb1oaMuLfrSpCS/MZt0hUpCxJbSpSmdxJUoL8DClZAyUk06aFuF4tGp4EAagcXaJ93uMGVBdYCSiSgLIWHQcncqOokEAEu8HFMnUXRv2/1Pu0u53K7Pe421iVZoxnLEFh16O9HcWGAQgL4IKiCfjo+OA0Osj1arFcygxTHZM7SwCQMingMjWk6hpA9JHQOPWylh6f6o+0G1zrvbI9t8Jbsp+OlSnGuRhADnGSD9/gDPAqI2G56d1Dqu96WuerIke02B9aZtxTPbbMhhSv1KErQRtJw5vUghQ2Ad1Ah96sxrfrzo9pqRcH3fsyfJtEu4NIWUIfjupALbhBBCdzjZI/xcYqG2XQnTbV98tuh2tDWNqxhD090IgNBCgyEFSGxswkEuAlYAUQDz3NTqWshqI44WAi3Xrf8A4XPwPGMcxbAq3F8Xryzww5hDWfbocAbb7ucLgdib3T1o7qV0u1VrZOh7R04adtsh96Hb7yr3d1uW81ncoJB8UoISsB5RwSkYG7mmnV2l0wurFm0C9Lees06TDebStW7/AAVS1lbKj3XlTWzcecOCiRrbVWlOpbnTDptoLTentOWeXEipjx4H+FT0r2KcW22nalDYDmPEJVghRJzmpJ14t0hvWGlb/BbT74028Yx3bUqfjOsyG2z6hWHU/TmtiRrHQkyi2hw6LzmEy1VFjEMFE5zI6yncGB0okcS4HS9zb+kk8AE2TX1rvnUd7qLC0rpLV8rTlrt1pZnue5Ntb5TzjjiEpUpaFYbT4R+ADBqN6z1XrjW7Nt05quxaTNvhvIXJnPOuKek/DtWUseEEIK842588DirTn2uydYBG1No++x49zYaVBmxXWVOrSQsL8F5tKkqQtteceRClcHOarbqzN0X090qenViett66h315CQ9HjNmTF/WBTr7gG7w0oSMAE54qisY9xkc51m8ixXTyxW4BHSUGHuoXS4lG/S6zSC06t3udYXB53JUkkQDePZhnxIzILun2VSI7SRjCoEnxUN4HltaSgD0qB8uDxxylQyMehA7/AIY/hUr0N1DkaIh3O13zTU242i4KVMQiAhD7sda0bXG1NEjche0EFGT8RyKh9wvFs1FqiRM0p06laVsjURphLUmIxFU/IC3CtxLLZJSClSBkkHCO1a9U9ssLHg7gAWXvcm0OMZcxvEcKqaZwhklMok20+rpe/wD+svLxAAAIry3BVJPI2pPmKcmrWFtpW4nBHNdQ2GU4HYVor6sm5mG2y6UqSlWB5iilW0+KV+VFEWM+lehdMP6TZ1ZrXUSWbX4qwITJHiuLSrsec4OPSnXU2shqQs2DSmnolptkf4WP1KFPqHPxFWMpHyHJ9arPTfi/Yje8L2BatpPbg/8A1NOTS1sOB5lam1pO4KScEGuE06dwulG12ix4U30h1K1d03ubT8Cc+uOtY8aOt4lp1HZQHmlXHBByPnWp+nnUXTPUeGqbZ3AzcGk7noS/51tXyH7Q9CP3ViqKiJJU45cpewZCsBOSs55PypQxfpOmb0m56euzjLjCgpqQ0QhaVf0Rngj68VbDKYza/YfsoyRB4X6Dw7mphXgyWyB5OhXw59PlTu28FEKCsg9lDsfpVV9HNWXnqBoVi+6gtnu0ouFnOwoD6Ejh4JPKQTx/9KnLL0mGQFArbHZPpXVY/wARvK55bpNipSw8M80pS+ncOKYo09pxIWk5BpxS4jI/11aCRso6QnNp/CwUgE/OmLU+h7fqJpUiMERJ6eW1pT8Kz6KGeac2XEBeRS9p1JwDU0LAdyqBvemp9skqhXWIW1ZOOPhcHqk+dVhrfpoJql3G2AtPAZG3jJ+tbLulntl+imFdY3iJxltxKcqR6YPcVVeqdA3GwrLyB73b8bkuJHKfkoDtVMkLJBxuhcY9wsjPzUrCLFruAr9Vw1PSn9Y0fLJ8x2/dUZ1NoCXam/tNkpmQXPiblMDcgH0Vj7prSOrunttv8VYcQlTiwDkA4GfQ1Uxj6s6XTFLiNibbXOHojzYcadRnkKBBx9e9c6WER7HlbkFWx/KplTDrRG8HceU4BI/f5Uojvt7ktPBQOeD55+XzrcnSLQ3sge0DapFikaT/AEX1W82SW2Z7jZKwP5xneracd9pHNV1p/wBluH0z9qCx9MOqVuTqLTN/iyXbTLK3GkSVJQVI3bCkhaSMFPY57UFA54aGbk9VDGMTZhlBNiEgJbG0uIHNgOioDTOp9QaPuSbrp+auI4g4BwfiGeyhxuB9K170a656c6ghuyXVxu23ogANrIDT58ygnGD/AIv8apP2vNB2Lpn1i+ytLWdm22q42yPOYiMg7G8qU2oDPPdBpq6IdEL71cui5MG8JsVohLT4sxLLkt8rzyGWGAVk+pWUJHGVCptbJBOYG83suNQY1RYvhEeMOcI4nta67iGkXG/P8LcSrWpB2OtkHjkpPbNMN3haZlKXDm3KAy8o+GlDkptKiveElOCe4O7j5U9wLLdenGllB/Vs/WcO2x1KUmfbVxLm3tQSpTY2hD7Y88KUpIyTkDNSjTWiXntAXWzOyI8VV/clS2XWQpSmUSSXW1EnblaVLzjI9MgV3KWmfUudERuAvEZvz1Q5apIauNzZGyO0+l+9urvtIOnsN9/hZl6h9HPeGFrYYKTtPAHB/wBf1qLdLesnVP2c700i3vP3HTyFYk2iWs+AUZzlpR4bX3II4z3BrSUe82q/3C4aYs2obTf5rL8OMiXBCPBSZKVklQS4sBTYbcURvP3EjGDik+p3ejfTq9MaOl6Amaxv7kRE6e63b0yFMskkeI6VrShGSFYQnHAwK12UTXgyOdpAK2K76gwUboYKankmmlaHtY0f9pF7m4uPytD9GutPT3rdYkXTSFw2y2dgm215QEiKskAgp74yRg4Gad7rrvTkG5O2+O3Kub0VYRJEJoKS0vCj4alrITuGBlPcViHrb0zt/Tu32Xrp0Iny9OJfUyl9MBwoSEv/AHHQg5AySEKT2BKSOeavLWT90tkHQmhNOasj6YRq27NWuTfXvDK4rfujslxbfiHYXXVMlAKs8ujAzir2UhaZRVEhrBcEdQeFxqv6kyYhDRNwCIGWokLCJNtBZu7/ABdepjR050vXIRFdiMaRnGUwl5vapEGBNK0DHlmMjvz2881fQiMzFrR4QU41gOJIzs+vl+PrVXPaSctyNQdMbvfrnfoiIjbDc65pbEmRGksYO/wm20kBW5O4JBwO57mNvytdTbTpvVszQeo9Xxrhpm1sJbtLjakxrm146JiFIceRsBIbO4g8g1s1gjkbFICQCOT7Lz+QK+uy2cVw6opzLNHLq0R8kv1cE9NuqsHqLBuL+ndQxoyWSUWeYuOPG+NKksqPCR94eWMjkg54qtOoUGNP1B0qcEdD9uZ1It4tqSVJ3C2zFx1du6XEpKc/tY4pdp3TnVC5620/JuXR+LouyJelN3GTLukdyRJjPRXmfB8OMFgqU440oAr7o5pfGhT5FuRp+cwgag0hNjr8J4KSh1cdYLLwPctvtYKT5BwoVylVKXQ4S00br3A3Vmbq/EG1OFZkxOlMLYpSxzC4OLWuF9RI2uOfbhPV70irVFtU3qUyksArfSqPIdbkNO8pC2ltkKQQDj1JPcZIMFRoHQellRRptMhz7UvFuF1em3F6S8+ltxSmfE8VROPFPmOd2PLmS3t2/wCsY71rk2O4wkyHGw49JdabbYZS6FKxsUVLJGQAMZHJx2qFz4Vl1p1XidONJBEBNgtL1yvk6DHTiG+pbYhIWUgpW8Fgu+GQrhOCMFVaop30bDPIbWIAvwvTYrm3Dsdr/wDo+DNFRNPG4ulG5jFrAOPY+6Va50JYtd9WocTWsUXGz26y++w7fI3LirmrkKbceW391akoS0kZHG/I55pSy69E0RrOwBxamdLOyWITjpKlJbERqZHTuP8A+V4raB6BvzpXfdVW21+Ax1FmvaQvEVCm0TyUiK+gjCy0+sKbIKkK+BeFJKQdvIUa+vut43UKyT+mHQ+FdLn9rlUe96nfjuNRILTuA86XnEjx3Sj4EhAKeU44Ax0HuZC6SV8gsRYAdyvmsdLXV+D0OUmYfK2qp5gXSabMDQ7UXXtzbb8lSe0R3tR9JtWWm3BIXKYlzoIIz+slsImJOP8AlnV4/wAn58L7JcYc++6N1XBSXIV3jvNoXu7MyWUvjOfXwWvxFKZ1r1zpcqX04tdhnxpDUZjbcpjjSWQ02pveNiFb/h8JO3IyAT35pptGip0Pp7adO3K+C2T7S0hbM62FCkRlICggoDyVZCUKCcLTz61rOqYyY5G/c0WXuKPJeIubjtFK1ohqTqjcftJ2599kz6kjSoOp9XMQfjlW28WnVDDTZypUYhoOoSBzlZjSkg+q/rUn15CtsmErqfaNWW6MxHtSwXH0BxiQ0lfioTu3pDa88c5PyqF2m1TbPc7jev0z1DqO5XFlEZ643UtDDaCspTGZbQjZguucnj4jgcUzzunWiLpLTMuWkbbLkpJPiPMJWVKJySfInPmRWfMDQ8NZdpN7dluD6e1T2YdUmp8Kpp2eGS1oIcOtrjg/CQ3LrNodnolI0lc50hV9Wl9222+PCfdLzaZRfilK0oKSgtpQMg8YrvaLPqdm6R79Bua4dxiE+7J8PeyhKkbVIWkEb0FJIUkEHO05HYyW26XgQm0pYihlDbYbCEeSAOEj0Hyrtd7vCt492bjuPSV8pjsjcpSlHOTjsPU1qule8tLj9vC9Zg+UaHCIamEEvbUPc8tPA1c/v2Tfq3qZ1xk2963Wi16P08tbfhrvrk96SppJyCtqOptISvnISpxQB8zUQmo6iaocYZufUq6y7NanG3mCu3xWUOlDewlZSjc5lKl5I2/e88cyGVvaX4l+eVMedRhNsbKVpJHYY7E/jXiY6hmKw7eIZSp8gMQ4+UqQk8FCgD5edSlnkmN3m6YXknL+CvbJQ0rWuabg2uQfYm5Hxwo7dNJ6d1IuPGdsKZjTbJbcmPOFtxKPMJWnBwTj4e3y4pTprQmkdGMON6bsrEV145ddQAVr/wApWMkjy5/A08JtM+5toMorhRUEFuMgjKvTJ709sWkbQ4rCQOAmqC25uV6YQxtOoAX79fyeqYlwzLO0IxjgjGQR8812NvaYVlnAURtJKR2/CnZ1pDfCU4pO8hO7tVVrFZDGtAaBsE2LSUg5OaRPfdNObqE88UgcSkkgjisqaSDle35UV0CE+N28qKIsB6att3a0qxdH4Tq7a5IcQhwHKcjuMfs/jSt77PLBVGfeST/vbiNyT9D5VJ+jHUWParJE0de7ey/bJjy07g3lZdUrgHJwRyPpU8vvQ/SzTz14f1FIttrCsuIWoBAT5pSsnP4AZriMiBGocLoRT6fSeVS9pt92vk1NusVtfmS1kJ2tpOxAPmpXkKtaDonQvS5hu9dRZTd4vgTli0sq3NtnHZQ88HjKuPSkNz6p2zSsRWnOlduRBh7S29PUn9c95ZTnOPqefkKrlM8rnOT5qVS3XeVKecJJUe5J586lZreCrHOc/ZTnVnVHXmrW1Sve3bNaIvLEGI6WkjHAGRypWKl/Sr2jblpkt2PXTkm5Wr4W25pOXowz+0f2088+fFVnoXRuqOq+trXo2z+GqddHQ2C9nwmUDlxxwDOEITkkjnitiXTpB7Hns/MQbV1UkfbF7ksl/wDwpT7zjqc4LngMkBA3BQG7OcA5rdpKaSf1B2lo6nheKzJnPD8uTto5I3zTuFxHGLm39ykdtuMK5w2rvY5zUmO/lTK2lBSHB38u30p8t1xTIyl1QQtP7JODTHA6adPpOgJnUf2YJYDJbU+u0oeddiT/AAiS40W15Wy8ADtKf3Ec0WZ+VqONbFWq1yV3S6NB5qEceKlGAVLWTwhCQpJUo8fGkDJUBXQMMkTmtd6i7i3VamC5zw7HKSapYXRCE2kbJsW91LmXkg7goEfWnBleVpKvhBHGeM13idNtcMxEvzbzZlSEJKjFbS94YSP/ADu77uPPwjUanSJca52y33BuRaybrFh3JllSQstyFFpooXjC0KcW38QxxnnIxVjqWaM+oWWtR59wPEWzGknMjoml+kAgkDtcC/4UwaeQjJU4EhPfJxjjPPp2ruifa0RVyJUuL7r91xayFI54x2PP4VHdYOaR6e363xVaV1HrC4XQKdg2lCxLYipa2+JJPvKwhsAlOCTjckFIBVmnPVN3sbOgVdVNKaSYfusJj/Aorg8JLUpTnglDwQdpKFlQURnBScE8Gt1mHN1FrneoC5HsvHTfVfxGw1FHhzzDMdDHOcGtL+yieq9F2xW66WIS46FkkMyojzDR7coWUhPPlUOt3S+4dR51zsUSLBjrtjbRke+rKFEu79oCAk55bI3E4BBq79F3PV0+Tc9JdRpdquckxWJfiwo62WVtuLdQ41ha1FYQptJ38EhxBIB4CHQz5/SiJOcabS9Mgy7bNeB+Jx+DK2oKvVWxxRPzVUW0sD5I3X9Ltlo4ln3HqagxGOWFsdZSiN9wbgxvPH7EKkbP7HOizcWG9Q9S3rRqlYEluDbJDSXWFEZBG473D58DApu6oa66udOOoGg+n/UeXB1Ha7de4dwtWoPdQ3KdZ8RKFJWofd2hzCk+e4Hyp0vekbVatU68uyYoVfYd9kyTcnU5kBwsNymQ24ckBLbjJGDj7w+s09qnTzGr9C6Qmr/UznrmhiM5jCtr0R1ZSPQb20HHyBql0MQY8xNIMZH8qpmMY3R1dJT4jVOnpsRjc2xH2FzOfwHAqpf/AAj+mioaM1fHbCV+HNtTywORw263z+Dx/GrsuGnNZdFui+ntI9D9Kpm3Uux2pTqGUL8MFAXIlLSpaEuKJ+FO4/KmD2m4zXVH2fLBqNMcrMqTbp4CQNyUyEFC0/InxUgfQ9qlel79e+sPRxNj0frAad1tb4TcWU42whx1iQ2kJJUkgq8JwjIWBz6eVdF7GtrJiDu4Ai3XheCkqqyTK+GwyBr46eaVkrXaiy97tMmnfSLu78Jbpaza+6hdNb5prrZYmIz01T7EVXjN+KuOpHwOuhlakIcSoHhKu1U57A9+uC5GudEXW4PSH7dKjOpL7pcOBvZVgnsBtAx9aSseyr1AejXPVHtPddbi7ZYcZ0FmLd5BYTkEJcUXEoSNpIUG0o+IgJzzVC+zZ1psfRDqtIlPOSJ+l5qJNsVITHw6WPEC2ZAbB5IUgAjPCXFHk8HRlqnRVVO6e4AuDft+F6Wiy63GsDxamwyZs8j9D2tjjcyJrhYkMc/cmwA7LXvTu+6PtLkHSEF6BGuWk9SuwbhERsaWiOpbzDDis8rT4brXxHzV86mfUuZdrHqKLNsPTDT91mXKNh29XSS3HZZ2KwhDhDS3FH4iRgZ9Ky17SnVD2eNRRZWpOl6pcnW9xlsOO3OGxIZ3R0p2OIWpWEp3I25GDygEjPNOvR32vNbXGJD0fdZOm3rpkMRZV7feisPDHZT7KV4Wex3I+LPKj2qUdVFCH0z3Wubhzf4N+q28Sy1i2Z/KZgpKVxMbBHJDJJoJIAGq45Fyeo44Vk62PWLXmm5lj1B+itm0e74CJcq3Q33SFpdQptLa3VtAoCktp8bZgHipXedJ27rp0pT0+vs5Vs1FZiwt1YwpceRHTtTISMgqZcGSkpPwpUlOcpNfZPTvqN1MVEkdYNW2tNmjvtzEad08HjGkrSrc2qRJdIceSkgKCNiUkgVJtVaD0/qZlv7QhBLsf+YkMOLZfYGTgNuNqStA/wAlQ7kVAVLTM4m72kAerld5mQKmqw1jQI6Soil8SPwwSG7b3v8Affi6j3TuTbeikdvTHVnrNCud2kxG0QffHij3WBHLikoK3FFZ/nuNxPYAcAVfnsz3+xaq6bzV6bnxZdvt9/uURp+K4FtqBkKc4I/5Xj6VibXHs2WGOiTMtkBx12WoqeflPOSnVn1LjpKz+/jy9arrp91G6r+y7qJ6do2WDa5JSLhaH8+6SkjzIx8K8ftpANatVVSaGxaQGi/H4Xrsr5RnwPFZcYqavxp5mgPOnSOvHwv1rlW9h9lTTiUOIUCFJUMj93rVcay6Y266oanLcnR34aSiLNt7hROiIJyrAwUPN88supWnknaTyOPQD2l+nntA2ndY5Rt2oGEpFwsssgSGV44I8nEY7KHl3q1XmVIWe4KeMjg1TE9obsV7eopYKiIwTMD2dWu4Pws5TOhWttRJMeX7QN/RaXiUqTabdEiyVg/s+8hKlpOO+1KSD5DtUy0N0v0d0v0+NN6NtpYYLhfkvOLU69LeI5dddX8Tiz5k/hU+n2VaQ5Mta0R5KvvoUf1T5HbfjGP8oc+ZzTe1LRLc9zfZ8CY399lY/ik+Yq0uEn9Q3K0cPwbDsIuMOhbFfkNTFMiJcSUOICknuCMg02uxm2kBtKQlI4CQMCpJMQ22hbrqkobRkrWpQASB5n0qB3/UT0vMWxslps/fmqRyv5NpPf8Ayjg+gNS0krpWI3TbqGXDtC1FCCqUvhMVrkr+Z/oD5moTdX7jdHPEuigGkcpjtq/Vj9/Kj81c09uRfDBcbC3C8dy1qyVKVz3PdR4PNdGLItZBloAB5x59s9vpU2t2QAuG3CiaLc++rDTfwk5wB2FKjBhwG1SH1pAA3LWo42+v4UtuGorBBkm3MOOyJQdDAYjJ3YcKSoIURwFEJJwT2x6imq8RWFSmpd9kqcATujwEJG9fHKeD8WD5ng1KxAVDJ4pbhjgbG23dIJz9wdmIZhxktwQNz8xxzbuSe2wedNEVuOhBTpdbTi9ym3pchRJbOewB706XFcRy3Nv3xardFDeTBRgFXxZHCea+OW6VeYyW3UOW6GHApLbKhveax9xfp2Hn51SrkzPpWXBEtiPeLg2vDsp1GQgeeKWQrClBDs54ypO9S0OLGfD3DBSmpFHte1ralIQlA4TznHkM9zXrw1YwECiJvRCbZG5KSV9iflXxYJPaligeU4rittQPcc0RN0hgnJxSNTajwoEU6vjypG8gg5qsgoml9varjnNJnkIxyQDTisAElQNIpS9p3Np5PHxdqwib1pabXvW4Ej1NFclqU4tS9njLBIKTwB9KKIsUdK71oPSulo9+lWxdw1CHnQ22skttAY2qJ7CuGq9b33Wr4kXiXvaByiOjhlvnsE+vzNQvTi1iztt5O0uLOPU055V6159riPSOF0oogWh5X1zlZV5nk15IB4V2PegknvXNxxST8CFrUfhCEJ3KJ+Q8zWWnUbK8RnlaY9g1FqX1pedcGZv2JMUAo8by42TtH+TuB78AU2+1bpHWGqPae1Ha7PbH5Tr7MBxtxRw02x7uhIJPkNyV8D58Uk9nK2X/AKV60tnV3U/h22zwkqakx3j+uXGeG1a/kU537fMJIrTftPdOupeo2mtbdE2G7hMnw2oc9cV1oPuR21KU06wVkAn9Y4k4+LABHavQ08XmcO8GP7g4n8WC+G4rVQ5Z+o8OI1jwyCeAxh7iLB1yd78dN1nWIbX0M0suw6g6haglTZjhmO2az3VcVtbhTgFfhnKE7cDKiVHuBzV8+wvqd/Wlv1HcZbMWOq0rhWiCyyVFMWGG1KSgEkqIKk5OTzsTn7oxH/Zd9me8aZk3zX/XbTVuCXowEeNdVNSFR9rm5cheSpKcJ4yrkjBqstDe1FZtB+0Xq3V9qgK/QjUMxUVceMztKWGQlDUlDXHPdWBztcUKnSweSfDLUGwOoWPIt1WpmrEYc7UeJ4Ll6DW6MMe6Rv2yOFiWgjknf2TtprqlZYWq9UXa/SpkDqJaLjcn0zpEtZTM8BxR92RzgJCUBOzz3fIVpb2gXyw1ZLlFCA/MTJbYyn4vFaa96YVn/EcaJ/E+vFaal097EWr9V/7rl36g2pK31++yYAuXhNSHQPvuRyjxtx/aSnbnHY96hes/ax0d1I6y2ODb4k1OlbcmTGiSltbVyZchJbLuw8hsN7kpzyCvP02g8UsUgmeDqI079FyaWN+aMaw2bDqN8TadhbMXs0NDdNi2/wD3XPC0n1GksJv2iNRxs+7XBcu3EpOU4kRi+gn8IpH1VXK221dy6aa30lbl7H2npiog77XXmxJQfp4ziyPpUKvF06iXe02HSqdPWRiHZpFvfVczcFuvrDCgFeGyhr4dzYWk7yRhR55pe/atUXR55zSnUe66W97LQnojQoz63ylCgnYp5sls4UeUj9mpCtYKh0vILbK2kyHi02Vo8JeBHLBOXxk8aNVwdrm5BKlWnLxEvl+0bq+EpXu16tchhOBxtkIako+fAjkc5+8aTW2SzatdTIwfaKY2qjnY4lQQzPgJWCQCSN0sKSc+grzaNBadi6KtmhZaJFyt1qjIisrfVh1aEJKQrLeNqtpKeAOK6v8AT/TultI3FGhtNsxpgejXFKI4y/KeiuIeaSpR+JZJSpPJ/bNQjqixrGgfabr1WM5Jkq66sxNr/wCrTGNzbckfafkJy13L0fb7pKgXvSOoromXGauE4WuC7JbklKvCR4iGgVrKQhsbgCAkAEioLqeLr3qvfbFql3RN707onS6lTY32nHDEqfOU0WkvFgZU2yhCnNpIyVEcYzU30brmVq/qsmXatDaptlviWqXFmXO72xcJDiy8ytlLZWQpf++jIR+NXbDkJUgoXghfcE4B+vr51OuqvMPdG0jRe+3+65X08yJBT0NJimICTzEQIDHOJazc+po/02G6yFc4HVCbY2tAQbxpSPpll9l9DioL7k3YiT4yW0kOhsJThKAcfdGCM80jv/TeLLP2jbnH4U1oFKJUR9bD6R6BaCFAfLOPXNad1X0qiXTxLnpsIaeyVGITtbdPnt9D8qrB+G/DU5ClR1tOJJBQsYKa1Hl0rg553C+i0uC4fhbJI6SFrWPc5xba4JJvffqsX9W+nGuLkoPX7Ut9vbTA3NIuE92QlHPkFkiqKuVpkxFlmQ2U+oIOPw9K/S+66ai3SP4TgBChjJFUD1O6FtPpdkw2gVAkjA7VzammfI7U5112aGRlO3w4mhg9gFkdme/DIQp1TrPAWkeXzpyQiLcI6no7mM90cYOOQSO3fmnHU2jJtkkLS/FWjarAX5GouoPQ1qcbUULPcEZBH0rQkc6P7iuq1okFtNgey0l0I9q/VPS7wNNaxW/etOZ2pCjukRR6tqJ+IDn4T+BGMHcek9Z6T6g2OPqTSd5YuFvfH84yc7FeaVjGUkHg5H76/Mjpv081z1cclQ9F6PlXhcDaiQWlIQ22VcjctxaRk4yBnyPFK9H6/wBfdE9VSJFhuTsSVCkrjS4a1JWy6pCsLQ4E8d8jPNbsFQ+AAv8AtPVcl8lJLO+njkHiM5F9x2v8r9O5VvbkM7HW+D5BWePriqr1z0vt96ZWtuONxBIJr70V9pbR3V+Ii3uPsWnUCEjxLa4rPinzLKv2h8vLtVnPsh5oqSjtXR1MnAAVDmuY63XsNzbusKag0NqvpzqBnU2jZsy13GE5uYkxFFK0c89u6fUdsVr32afb1s+qvcen/WxcazagKhGi3QDZEmnsAskkNL+uEnPl589U6Ri3SO4hbKVBQwcCs1dT+ijrstLFtgLekSl+G0w0gqU6o8jAHPGM5HbzrUMD72Z+ysNXFHGZJDZo5J2H+V+l2seodn0xc4Fk90kzZdyjPzI6Y4QpsttKbSvcpSkpTgup4zk+lcLLc7Rry0quAjSYj8aS9GcZUoePGcQopUjcMjI+H5c9qxV0MtPtI6V1TpnT/Um1yZumI0abHizJMlt+Rb2nUNqLCyledhWy13HByK1P0buAZ1HrnTClp3Imwr002BgpZlRg0ST5/rYjv/xfOup5VzaTxXCxBsvn2H528/nB2DQyskgdFraWuB3vaxPQjk9kt1ZZ78hfj3SYmdFb/mdqdgb9CoD7yvnVQ65vtztCL/dGJTyEWW3xZbcdtDe2QtbjoV4hUhSsYQB8JT581oTXbl7b0heHdNNh27NwXVwmy2HN7wGUpCSQCScDGfwNZsl6qscnTutrjfNMaunSIEVpE+Lfbem3KmtBTmxLIUlCAjdvSFjjzOTkmym0POlxtsf4K2vqDmCfB6SNlIx7nufH6mjaxe0Fuo2F3D0j5SeJe5FouOnr5LuhU7O1hfLNNdkO7UNw2PtHYhI3bRtMNjnzwPWler+p2jbVcrkNa64i2bT0GJDlM+C4Uu3BLy3gVBQO9WSyQlLYCgRkkim67atvLOjdNt6d0Pp6Bd7hqG421MW9O+NFt8lgTS64VoI3rK47nxBQSS4fWnvS+h0L0vbP0/kWedIgqXLjSILCcI8R1a0BvduUlKAvYn4uAKsOmJzXMN/S3+AvP5ZkxLNeG1dNVPfC3xnWeCPEDWyEGK1+Gj037g9Eg1VeLXqHo1B1foxhcKBbJ8C7MtuRy0pptqUkv72zylXh+LnPJCiT3pSqKmJNEaMpd0uZysyZHZpJ88jH8KV2aEzeNJ650KuIWmkyZkVDSzjczMYQ+SB6bn3E/wDu056LhMzdKWi4pbSyJUFh1WeckoBPP1qdc4fpvtyN1j6XRyYbLiuCPeXuilB9W50u4/YcpnTYEuyUTpbTT0wc+IU52keYpe3b0tJ5QkkVInIqUApSkAGm+Q0lvtjmuavrw3TQttSBwM/WuBbSe4pycbKk5pIUgHkUUtJTc+2nvSZxAyOTTg8lOTkCkToO7gUUSLJDIQMnvSV5PwlQ5IpwWypRJPak7rQTyo/CO9Cia3UcfEAM01zUFLmWyFY9fu07S3QtG7ZlPI2juaQiKQjKuUE52+lQ0lE0ttPKcLzKUo8io/dz9O9FOaUpQ78KQBj8KKaSi/PzR2gLrdNAxtS24F8eO+gsAfFgEZUP301PAoJQoEKScKHmD6GnDpZre+6Zix48ArlMvSFI9zxlKskZKcdvXtV36q0JoGUkag1HDYhNFCVuqWvYFcZxgfeOfpXBbE1zbldGOR2zAqS07pO/6tlJi2OEVozh6SrhDI9STVkR4WhOjqA7JLWoNTJBwFchk+fPZAz5EFX0NNOoOqi40YWPREP7LtyUFHipAS48k8Z7cA/PJqutxyVAq3K7qJyT9SeTWfS0WarHhzuTZP2stb6h1rNMi6TQG0fzLDWQy2PIbfP6kVNenHtO9ZelltFl0zqVt+1IP6mBcmfemmfkgEgp/BRHyFVVRWGzyQu1RmxWhiWFUOMQinroWvYOhAP8qy+ontH9Y+q0Q2jVesHEWs/ft8BsRY6/koI+JQ+pqEWGfEta1vyIgWtX3MEHb8ikjGPpTUT4Z3nBKjgD1Pp9asvpz0Pv+rnGp2oUOWq1DhCOz7x9CD93+NWapak6pjq+VChwvDsGhbT0MLY2jo0W/H46KI2+NqjqHeEWqx292dIHwZCQGmE57lRxwOO5zWm+j/QC06Meav8Ae3W7peQMpccBLTB9EJPmOeamGktIWDSltRarNCajtJIK0pQAVn+ko9yalTLhQQAB68DAq+ClbfU4fHt8KyeXX6OnbofnupBHknaNyjnHOaWM7l4dQsJI7HNMTTyG0KedcShCBuWpZ2pSPUqPAqnuoPtVWHTcgW3Q0Nq+yWllEmW64pMdJHdCMHKj8+K3XPZGd+qqYxz+q0tb7itK0+9EpPYEjvUkhPknI586z30d9oDS/U1DVnuLLVmv6ycQ1OZQ6PLw1kDcfl8xV0QpjsRwNrz4ROMeafWrI5Wv2aouaWm11PIMjIAHJPkKfYMnGMnHJHPHOcH/AEVCoMtLo2pwUng5wR+496a9Hx5OqdMsz7nfLst8OSoj6WpPu6ESGHVsOEBsJIAcbUcEkdjzitmmpzUHQwbheTzjm+jyXSsra1pc1x0+nkH39lc8KWlRSUqB48qYdc/oBcVC36guTUS5JQHW1MtqckJQc4JQgElJwQMjyNItI3iU/GdgXKQt+4W9wsvrJOXM8oc5JxvTk9yNwIqOi5xUak1TqabICGBNjWtl0K/3pppogY7cPyHh/Dyq2lpnTS+G/Zc3NWdI8Iy8zGqECTxNOjtv0PuokA0XJrDK33GoD4YU47FcYIyhKk5S4lKsELTg4x3HcHCWVBakoU060lQ7fEO1WDpRFta6k3qDcoba4940/HeX4n3CYrzoKvrh9P8A8I/CBagf0taLK/rjVF3mWjT0iT4VuhMlZeebUtQZCigeK444kbghPKQcc96maRxldEDsOq59Pn+kZgFJjVYDrmAtGwanOdwQ0X2se91UfULpRbL9FWhppCXMEggf7eh/dVf2D2QrDq3pdf8AWMfUFwdvcNq4CLb47LQa94YSfBSSAVK3FOK0eu02DXOk7hL0ZLvIKG1MS7ddTJDyQUEbFNv5daWUOKIGcHgY54cOjGsbreokjTV6tNtgv2eFBlR1W94qZlxn0uJQ8RsRsUVsOHbzjI5NZhw2ITlsou1w9Pz1XlM3fUPE6jCXVeCsfC6F4EwcQDHvsHjs/wBvt6rNPsJw9Q6H6m6h0RqO1S7XJudkbnIjy2lNOKS2/hLmFY4O8pH+SacL77G+stcdY9dznJ8OzackXdyVEkPtF5ySXkpeWG0JIwEqWoblKHyzTlpW663c9orTPUXW9wiSfeVv6YWGIiI6GWFLeS2g7claveFIGT/2VE/b/uusYXUDTzds1HcotuNqU41HYfW02Hg8sKUoII3HBaGT5VrlsDMO/VFxG7+dlh0mOHOsb8Pljp5q2BpJuXgFoLjpHcgAb35JVe9dfZ31j0CmQLy3eE3C2y39kW4Rd7TjLyQVFChuJQrCTg5IOODnIGpNBahVp/oLbOq/XzUMqfDRCRJZjNtZ3NuqwwFpR8T7igUcqUcZ5Axw29WrtI6m+xPD1fIJkS2bZb7i8ockvsqSh4n5g+ICfma56ns0zrX7FNma0iwqVMhWm3uNstH4vFiEIdQAP2wELIHnhJ/arYjp4oZXGHcaQ5oK51ZnDFccwilpMSmLHebMM0jPSS0dLji++52Vk6IuOjepFs980/py4aSuSoyZcdp9lptbjKuEu4bWttxBIwRu3JPcClugDFues7jMlMIRMtkMQ0tnnwXVPrQ9j5kNHB9CPIis2+w1A6gt63n+/Rrmxpq3259JRKYWhtuU6tsBKCsDJKUklI7HJ86tnSOv7JbOt+vrvGuLL9pcurdsnqbcSoRXUw4v68jP82Hm3myR2Lm44ANXU1RHI2KaQaHErSx2hqqaTFstYVO6WARNlb6i8h1wSzV12KY7ZrrqrI1g9r+56xmN2n9IpNtFlbjsiKzBamrjYXlO4uEIUsrzkYNOXtNdQuofRXW2jupnT95LTktiTa7pEe5ZmNtqS602sD+j+vwf8Y1O9VdNbU/brpPOoYFt0xcXH58x9aRtb8Y73ihzeEDcVLWFYykrJ571X3XbqH0p6lWLTdtsOs7Xc5z12adZjIe3O+Gtt1CiUD4knCieQB25pM2RtLJHKd76hv8AspYTiWFzZhwatwCAta1hjltHpAc4Bt3bb25ueu6uzpZ7VWn+u2hLtH0fKNl1/Htz6m7Q8UF0SUoJT4IWPDcSpWBkk4zziope9asy7BrW6aq0RqmbOt8BpEuJqRhuL78yCvY20lP6tKN+8bwgcknJzk4k1T0/vOk7q1ftPSJUGdEcS6zJjult1C0gYVkVY+nfae131Dl/oFrd/TlulXmLFtUi+XJx9lvwW3Vq3nwm1DxTvwCo7VEHJGa5VJWOgdd3Yj919gz1lqXNNHFFE9x0vj9AdpaW626iQOobexvsd1o037VE2xaT0/p7TGntP3q8akuVncjykmXFt8iP74p1xIRs8QlUdeeR/Onjg1Y+kdCXTTVij2nUFxau81p5912S2yWUqLry3ClCCVYbQFhCQVZAR2pND6OPt6ztGsGOoLsuy2663C/RLYmC3hcmX7z4ijJSrK0J97c2jH1z5WQ84VDKxkDtjirpZzUEOPQAfsrMn5TGWI5y9mmR8klnXJJZqOm9yenJ688qoNRXrT2gNcyrjqW+w7XButpYV4kx9LTfiR33AoAqIG5SJCf/AIPlSfo3fLXqDp1Eds8hEmHDm3CCy62dyXGWJDrbKwrsQptLRBHBz9as25w4c5IZnw2JbSVhaW5DaXEpV6gKGAccZ+npSB2O020lpptCEpxhKRhIwc8AcCsySuljEbuAtjDMrwYZjlXjTJbGZo1DptsPz+U1yUE5BHFNrzSeR507yBkkU3PN/F3qpetDQE3up2J20ieQjvnml8obVAetJ17VeVFJNi0hS8GvJbQBk0peSAeKTuH9miwW3SSRjnHam+QoJylPINOTzfHekbzBWk4GDRVptUwkAqJ3E9zTfPfagsF15wJTnCd3AyfnSu4SX4uW2YynHPrgD/XSCPaH1guzv1qnOVJI+EjyBBznH4URNTH2lcpCy/BcjoQSANww6PJXBop+abQHPDDYASMAc4GKKIsCdNL5p7R+hot9FsZkXl991tORyAFcFR9MelNWodT3zVEn3i6yVrCSfDb3fq0D0Ap96VM6Y1RoCPpW5OoZuDEmQ62spwr4inAB8/Pj60yah0fdtJyVMzkKW0oktvhJwpPzPka4J4sF0qawF3cpkc3bviOTX0IBANeu/eviyAlKR95RwAOSfoPOqltG3VeXE4QduAfIk0u05pnUGrpwgafhqfWohJWoYbT6kmphpLpRLujIvGrpabVa0frC24oBbqfqfuj+NPF16m2+0Nfop0xgNw0KUGvflJwVfIfx5NTAB5WvJzsnW0af6b9JPAuOrZybpfu6GW0B3wVfJPkfmatbQ3UTS2tUuKsM0B5nhyM+Nrw+YHmPpWR7sZ5uLhuS1rkFX61Slbsn614t16m2Wc1Pt8tcWSyQULQcHjy+f0qxsoabBVOi1C63ow6EkKWoAHgnGTTVq3qJprQsMTNQzQ2raQ3HQQp58+QSkdvmTxVedKeuEPUrTFs1MlEC6DAbePwtyD3yQexqrOteidXWbUknUs5x642+a4SiSMqLKTzsIHCQMk/jWw+os2wWuyCzvUvWvutGq+p84WJuexZrM86G22d5Q0r5uq7qP8Kr+6RW7dcHoSZzEsMr8MOs52qVjkDPlSB1xCE5SQMc4FWV0z6H6n6gPNT5yHbZbFFKsq++6B/QB7VrlzpyAtgNEO6hul7NqXUVyatmkYUl6fv3IeYyC0oee79nHf8AfX6SdPmLrD0faIWoZ3v1xYioblSFd3FgcmoV0/6c6X0Bb0RLVAQypeCs7clZH7RV55yePKpw1OO0NIG0AYGOOK6FNB4Z5WpK8SPLgpUw8FEpa4GPKk1kjz37PrSx2N73eV7y5KgqSPuOyIrbiVfPMjxFfMqpFBlYxuJ/fS/RU7wNc3OOQCJdtYlNjPdTLy21/hhbQ+WR6128OcY6gtB5Xyn6wUInyzJUW/pOjeffff8A9rlojXI1LpG09SlJTGlIiM/bLLZJS00Wt6lpHKikb0up7kIKhyTUN6vyrtM6UNwdPulFy1NqVKmFbgRsRLckrUCO42R1c+YHpTnpVbOibvPeiuKbt8e8yrPMQr4UNNLfU5Cf/wAXw0vNtk9ig5ONicvGrrdbldQ+nmloEZmPFtsa5zxEawlDTaI6WGwB5JBlHHoAfnVplaYTUDYgW9735XzaloK12IUGWdN6R0gniPI0lpJaTxZrrABPN/lld30zPgFRGoIFzsyCOwcfhuSGs+nMYAepUKb9R/o7cdCaf1Fc7DLvTVsVDnQWYSv1okhPhoUCXEJCkhRGSrAJ+VQ++9UdFWvSOmrM9quE1qezXW0OptzbxclJUzJaS4hSEZKdzIcSSRxuq0ZWmL5YHpsjRKYcqBMV467NMeLKG3VcrUw6lKwhKyclopKQc8jOKl47IZiSRZzeTuB+Fr0mUMZxDLsTaeNwmop32Fy0uYbfadrX33CryRqvqdppTbWkuhLESVdHPECbhqRtcpwJGPFcQwl1SgkAZO/PpSTpRGuViv1lj3uRC8e7QZsfMUr93UoSPGZbbKwFYQgupAIBAzwKf37T12uMd+06R0DpXRXveUSLpJuKJSkJOQXER2EAOKGcjctPP7JqwrV0d0nD0Db9CXOTLurkBSpH2tIeV745KWorW/vScoXvKiNvAzjtWm2payRml2rT+B+B0Xt8JyFPidBXU89GKQTtDfVIZJXEdSTsBfkBUJ1F0pN0axPu0uLGXCXfzcLe+HTvaeW6JTaVIwSAH0rRn/Jpg9smw2LWcnR/ul0huTXPfoqWWn0LcKVNocCilJzj9UvmpprfodJtl0YuOqtQ6o1HAiviRFam3VbsVlSSSne2CN2OfvZ70wRtD6Kts1VxtemrXGkLKnPFajoStKl5JwrGR94jv6ioTytc18cbLNcb8rvYTkvEqepoMQxCpBqKW7dTRZro7WAI/uHU9VXGk+sGgtD+zte+jmuJNzRc3GblBisM2518rafCltLBSNv33FDv2AqieiPtJ9R+hKlx7OGJ9olEOybVNUsNpdI++2U8tK4Gc5zgVonXHTm33VDikMNhZSR5Vm3XPTaVaH1+E0SgfInmuZPUVOpr2bFotcc2XpcPyZgwjq2TM1sqJC9zXbgu33A6Hc3KtTWXt7dStXWtdo0lZ7VpcyQUvTUPrmPpyMEt8BKVH1IyKpLTWotQ6IvKdQ2O6vNy1rK3nHCFiSVHKvE8jk5JzUTfhyYbhBOCD2PennRUOfqnUds0sy6G/f5bbCnthWGEE4U4pI7pAJ4HnWk6plqXfrOvbuvRZfytg+X2Pjw2ERg89z8nr7dgtf8AS6b0c65Qd0/TMZi9xtjj9rckuCO6oDlxtndsUM8/dq1JVsiQnCtqA0wUpS2A22E4SkYSOB2A4HpV59K/YE9n3RWk4kixMzLlfTGDreo5MlSpPiFP84lKcICf8THaoRr3RN30ldF2W+M7JKchuQAdkkeSge2ceQrchex7txupvpG09xE2wPNhyqVv2n4c1spcRkqPmntxVGdQelrS1OqjRklHJV8HCj860nNaW2VJXzzxUfuMREltaVAHPqKvljEgsFXHIWnZVN0P9qjXHQqY1pfVYfvmjyQQwVEvxPUsk/sfI1vfRPUfSvUjT0fUukbzHnwZKQoFtQ3IPmlSe6SPQ1g3W2gYk9LikMJyRk48zVe6R1d1E6FalF+0bcHGGS5mTEeTujSM9wpA+XnWrG90J0u4W5cOF1+o774VnNIXnU4qqejPtIaN6zW9KIjiLdfGQkSbZIUEryeCW8nKk+fFWG++f3fOt9rmu+1LAX917kLTzt702vKOSc17cfO+k63QrOSBQkN5QuA5KTPErX8XlSc967KUCsgEHz4phvF3nQbjFtcWMyt6Y266h2QpQbCUKbJASnuf1hHJ8q1MQrYsMpn1lSbRtG+11rV9dDhlM+sqjaNo32ul7oBVg0meAChj0pFY7xLuap0ae20iTbpCY7payEKCmm3UEAqP7DgB+aVU4rwT61Khq4a6ljqYHamuAIKzRVcNfTR1NO7UxwBBSdSQruKSPHI2+VLXuBSJ3k1tKwpIpaPiDvOe2aSOlQGc12e70kkH0NEXNKQHs+ZGaK5bwlzcVYGO5NFEX5p6RiyTZGpTDq2VBxZS4hWOR25q19N68hXuOnSutmmnEOYbblKOcH0J8qqLSTq27MhltRJdcUNuCc8+lWdovpdPvTqJ19QYsVK0rDHZxzByK89EXvNgum7QYwXchd7v0bvAnkWSUw5EcVlBeONgP4c1NdDdKbTpxaZ1wCZtxJ5dUMoTnySKmrACEpYaUQ2gBAB5IA8qWMBKee2K3G0wG55WpJM47DhZ+6u3XU7+o34FzS6zbmVf4I0B+rWjH8TUBDgbwlY2qHPA7ehHzrWGoNMWvVEEwrpGSpJSShzGVJPqKz31C6a3jST5kgl63E4Q/tOUf5Q8qokj6jhW08moWPKhz7pWTsJI9T517biqCfGcGVp5wBnH1oQhIQfPb5nzrvGucmIw4w0pO14bXAoZ4rVsbrb0EbryHlLUDu2rH3Tzx9MdjV79Deol21ZJVoO+xTcYTcZShJWnKm0AfcVng/8A1qu9C9KtQayfTLlMmBbs4UpZ+JY+VaS0Vomw6NhJjWmKkbk/G4R8S/qfwrcgjJdc8LUqHtKRWnoV09gXn7aj2VO/cVIQs5Q2Sc5SmrShFi3tJYhIQlIAAGP9sUzIdWtQTuwAfKlrTiAsECt+MBi0y9z+U9tSlqwVkk0tZkHOOaZmnxx2pcy+M+VWg3WE+xpQJA5FcrnEvsiZFvGndQJtFyjR34iHzFTISll4tFY2qIyQplCgfXI7GkrEgfKlzMnjvU2Ocw6mmxVFTTQVkLqepYHsdsQeCF10fp+4QIFxY1dqN3U8m7vF6a9KisMpUVNtoW2ltpCUhCvDTnIJ475px0poLRGkrtKv1gsKIlymJUl6UZL7zigedgLq1bEApR8KcDg1wYlAYyvFL2Jaf6dRaCNr3UIaKnhDAGD9MWbYWsOyl7MhlLpfS2jxlDCnsYcI9N3fHyzj5U5Rp5TgFZVwOTjP8P8ATUNZnDH3qcI80K/bqxostm5JJKmLVy57mlTc8kE7u9RFEwJ5C6Us3Hg/EKyrLiylTzsaYwWH20uIWnareAaqrWPTZbJfuemgA395UY8nPntNTVE8BI+KuxuHbAzx5etFBzTZZ1kZx4b7ZCknBC/vA1EtQ6bh3ZDniNpKlHIymtE6v0VadSIMlv8AwackZQtKeFfWqYvltuNilmPc45aG4hLmPhVxUHtDhYqlwcCCFmnXfS/BdkRG1bgT2TxVZwW7to+9IuUdDiH2PurbUUqBzwQa17d025cVS58hphskBS1FI/duIH8arrUuiLXdGlSIaEuNucoWlQO4evHH7ifrXLkiYCSDuOVfDWWJAI2534Vvezb/AOEKv+kFR7D1BUu4wPhQH1kB1CRxzzzx51uJ3WPS72gtIhdnukeUrb4qFJUPGaWRx8/wr8ab/omba3HFx2VBI5Ch3FKdC9Ude9MLwi46fvEmMoLBUjd8Jx5YNRjlZEQXFdGOeKXdxC3D1Fs1w0feF225grRuKWZA+678vqKhb0jdyk5SO5xjH4Hk/gDUXunth2/qBpRux6ntq27u+62hUtCElDaNwLihnODsCsH1qZaqidOun8SHM1HFu1xM14xorTHiyHHXNi1geGjajG1B5OcAVxsy5vp8EnhpBC6R8l9IbySOV4XNeYocAqo6RkLpJJb6Wt6253Ucmvwd4bkvtoUs4SlShkn6VEtR6ciT2loU0kbsn7ucfX+P7jUgv3Uh+fYbjp/QHSJy3Mz4zjCZk52LA8NakkBfhNeIo4OD94dq62Gw3jWUz3K2BjLLbapkhe5bTW4EgJA5WtXJx8I5yT5VGjzG9tFLXYzTGmjb1cbk/Ft7+yopMwzQUclbjEBpWM6OIJI77X67W5We79pi56buTd6sMiRElx3A6zIYO1aCD5EeXH41oXot7YTM5bOleqy0Q5vDLNzCMMunHAdH7JPr2zSs9KtLamRLjac17FuM+INr7W1lbbSicYUGzuA8s7qgnTLpJpq/9SH4GpYA22ZlyQ5DVjY46h0NkKH7aUk8jzODXPjzzhraSoq4HEmEBzgWkENdwQCLke6lHn7B5aKoqYHF3ggOILXA6XcEAgEj3Wt0aq0/IWjwr7BWFgFJD6TkEZzwaQz9WxIs5+1swZk2bHQ248zHSj9WF525UtSUHOCMpURwaoi8dYuoGl9eTrJO6KzVaPglTLb1uhqfkLQlPwuhIT4Skk44yCB5mnbQ2tlarZl61t2mJNsh2l5MdMdx1C5S4bgzJQtlH3C2pKXEJJJ++BjJzqR50xzEKSWWkpWsf4etjtTXtcOxsdnEcDkGy4zc247W0ks1JSNY8R62O1Ne1w7EA7OIvYHcGytW6aoLVniz7dGAfnSWYbTbxKCha14UXNp/YwQRny4zUR1Dqa5t6rt0OWWHvsv3actbLIRsZlOrjFByTn4nQs8jhGe/FOElh1d5tDkQJk2qZL9/W63gpSUx3AFf+8VoV8zTBGirv+sOoDbaU4jxoNnbKjgF1LBfHPlj3lon5g15+DH6nO9czDKclrHUzjIzr4vFj+bLz9Jjs+eK5uGwkiN1M4vbzaXix/NlKLQtEbWl8i71AyIkKUkHsoDxW9w/BCf4U+uvgHIqs9N6pveoNeImvaa+zoDNtfgrkKmtPCVISttSEtlGQUhKHjknnI4qeOvIO7a5uGeDjGR619AyIyeHAYIKkWewFpFx0JHRe+yMyeLAoIKlul7AWkbHgkdEockhQ4NI1SMpPNci8MfepKHvPOcc16/iy9WXCy9Ov9znFNdzukW3MuPzZKGm2xkrUcCo9rjqXp3RkNci5S2w4BlCAcqNZR6k9Zr9rSS4yxJW1EUogITkZT8615qgQ7A7qUUbnnZWZ1I9oxEGb7hpopfKFEFXlwaKzkiL4q/FWVk4x3ornmreSui2litup/0F0zaX9HR729HS5JU86gEnIBCjzj6VccdlQHFVJ7PWobR+hzNhXLCJjTzqti8gHKs8E8dqtxJSAVKI2JBKiTwAPX0qyANAuuf613abCVc+dNOp9bWLScVS5748Yg7Wk8qV/qqC6x6uNwiu3acKHXOUreOSlH0+dVS7cpE+b75c3VyFFW5RWokk5yfwqM03QK9lMX7kqQ6o6naj1HOK2JS4MVB+FpgnOPIk1KNEdV0e7nT+uUe9w3x4QkLH3Qf6RNVdIW068pbTfhpHO31+VSrSXTi66mUJMpPucI4OVnlX0FabS4u9ldKGsFgpVq3odIecFx0VIbVEfwsNvueRH7J9KddC9GbdbFpuOolplytwKWsYQk/MedWTaIzLECPbom/w47YaSpQwSBxTuyw2xjncfX0roNhBF1omV3dfYUNLbSG2kJQlA4CRgAU5sAJG0eVI0rTuHNKUkFIxV7QGiwVRJJulrS0hRGOc13a++KQJUCMA8ilDTucJVxRE5IUoKGDS1tSgkEGm1Dm1IxShiRjjNSDrInVL+AMUsYkcUzoeKjkV2S6omrET6zIyeaVtSMKIBpiZfORS1MjAGTWQbIn6PIzxmlTc0tn73eo8l8FQHr88V4RdJUi5u2q3Q23XmWUPLcddLadqipIAwMnBSe49K1a3EabDYHVVW4Njbyey1K6upsMgdVVbw1jeSpiieCnJNd2Z/oaiMO4yWZKoVxQy2/4aX2i2olLiCcHBIHbjdxxkZ7iuV5lGVOtVtS66hEqSsvBC1ILiGm1nYcY43KSe4rnSZiom4O7G43aog0uFuoabH83XOfmGibhLsZY7VCGl+3UNNj+b8KfJnjbjNdjOHHJqsrw2zpy42G5w2Qw2u4pgzCVqPiNPpKU7ionP6wtAfWnd3UMlya7b7XGbkSGEpW+864UsoykEAlOVKJBBwnBx3IrjYNnvDsTwp2LTuETGu0kOO9+nTe65WEZ5w3FMIdjE36UbXaTqIuD0Fhub/CnSZ/w43HtikF5gW6/Q3I01IcQUnuOR8xUQgX29Sm3JcSda7syypSVpiJ2FJHdKVBSgVegURnvzSeZem9S3dmzRX1mE1CbnydpKfG8VS0Mp8iBlt0qHqE/Osvz9gsmHz19PJq8EXc2xB32Fgd9z7Ic/YKMOnr43lwiFyLEHfYWBsdz1TNH0g3pjX0dalMyY0qDIRHccSFFpbSgokZ7Har+FVreo6LXqPUVtkkpTFuC3kKJyQ08hDyRj0SXS2PkiptZdYtTpqr3D0MxGsUSd9nsXZTrQecWXfBKkshOfD8T4SSoHz7c0m13p9uTrlElaAUPC1+KnyW0J4adHz4c/d8hXz/C8xVceZ3YhVRGNs8JIY43B0tFug5svB4Zj1VBmd1fVwmITwlwY43B0tFtrC2yjUTpNqDVEFMspjwIzyAtBlZW64kjIISn4QCOeTmq16j9Fbrpt1pdwYYWxIz4b7BJbVjywr4kn68elXh1Y0Y3qW62y4ag11CtFigR3AIz8kobcklYPiHDiUrISCnaTxnPeorrPqn05j9P16MtutXtUXuJHQ7FMWI5JW840sLSlS20FAyElHJ4CuTWlhOesZxCqgqLiRryA+NrCPDF/7uDsqMCz1jlZUQVIcJGyOAfGGEeG2/JfwbBZmmaZnQFOeCj7yFgfQDJ/0VtKbCsnUDptp++X+9G1w4keNdTO3tpDR8EoVuKztAPiqHPrVCXC1R5SgrHCc4z3yk8fvxira6a2xWruit10QlxKnYwm2wBz7pKz4rWeDwEPNjt+yfSu39T6OWGOkxBj9JZIBcGzgH9fxZeh+q7XeHR4gxxZ4cgBcLXDX8nft26qOX3V/RGDbLhC0/q65X+8JjOJjGAl6WlD207FEMoCMbsZ+LtmvOlYOt9YXN61aX1PMsUeegTro2ILS3Wd6QhCUqUjfuIQU4zwUKNdtPdANZ29sJut6tMVCUYcS34jhSPMjaUDNdLJqyL0k6h3C0Tbm3d2ZNvjOTZEBrK2sOPeGQ1vVkJUHuPvYWn0rmvrqOTDqihwqc1lQd7PBJFjY6b+nbm264z66ilw2oo8HqH1s59QDm3tY2u0WABFuLlL+liulGk9XM6K0eLpNnBldvXdFsBEZa2gVuIKhtStZLSuwPJPJ8mzWVnucLrK7H07KVCud3LU6A4l9LScrjqS6glYxyY61kYP76+vdVOkNguIunT3Tl1vV7edO0CFJisRQsnxF7pCEpSfiUeAonP0qPa11xM11fY1yd0sqzohtFpLqp6XXVkOJKCAhI27fiUFbsg8YrWwLCMUqcWNY2B+mSIsc6UNtq6EtvYgdBt8qjA8HxiqxY1wgk0yRaHumDfu6FzQQCB0bt8qaq1D7SNlvbFtetdpvDe9CvFatziUrSSM5fS8EIUB5lA58vKo37V+p1aQvem7xpK5mNqJ4yHpaGj/ADsZASUrexjd8fwpUoc5X3pimdQOqaWRCt3UWYwwBjLsCK68B/iu+GFZ+at1QW42L3516ZMnzLhOlY94lzHC68vyypRzxz2AAHpXcwLJVbQ4nHX1EcUIjvcR6v1CQRuCbdeAOV38uZKq6LF4sTqRDE1l7iLXeS4IJIJt1vZX97O3ViLry2TdNy2yzOtKA6kJwEqjuHGwY7FKwsD5FFSTQBalxNS3xT6CL5qK5PHB28Nr91TgnsNkdOPrVSaG6l9Hui+inZtqakzNXXGOBIhIZdW4t1JUEJKykIbbB2q4OSKrnpn161BpFYtmoGi7DfdcdUUHJbU4oqI+gJNXZPwxsWY63FGwuZG6wAdsSb+rboD8q/KWBMZmLEMTggdFE4gNDtiTe7jbsbBaVuUbqA+iyachtWlm2WyTGddufjrU84wyQUMoZDY2KOEhSt5BGeOciWKeCAG0uFSUjGSPT/Y1FtNa9sWqbeiVbpgUSBuSRyDSfVOvLHpKC5Nuc1tISOEAkqJ/CvpWGYZQYLE5lG3SHEusL8k3PJK9/hmFUmCsMNFHoBJNhc7uNydyVKpU1mO3veeSgd81R3VH2hLZYUO2mwLEmWQpKlJ7JqpupvXy86tecg2V9yLBHw4BwV1VSGnZLhdeUtRV3JNZqKp3DV24qUmznpffdSXnVk8zLpIWsr7BXkK9RYPg/GsZzXtiEEoCvSlAUPM1qlxdyVvWbGNghqOCSQKK+0VFR8RQ7SbjjVnaeaUULS6ohSTg5yKu/RPUxqbHFj1GtKFOp8ND/YKB4+L5/OqP0n/9yN/8ounc+Q55PGO9I3uBsFW1mqMHqprrvptOsDn2nbD71b3yVhSeSjP08qiVutE+6SExoMdx1Zx2T2q4elD97es8uNd0KVFGPCLo8uOMHyqYRrTFTIUq3QmGSs5K0Ixwa2/BDrEKl9QY/SoJozpbCt4RNvTaZEg8paJyB9atGFZ2Rt3o2NjG1CeAK7w7YzDIcCUlZHJNOJSAARWwyFrFqyymQr6nDQDaUgAdsCuleAkKGT3r2Bk4q1VL6gZP0rsHDkJHpXgJA7UD7/4URK2aUN/fGTSVpxIJHpXZC0qHzoiXJcTjFdEPbDymkLZIUDmu63Rn4sZoiWtPcE5pSy8Adx9Kb2kgpJ57V0bJ7ZqQJROrT4UrIOK7e8YOOKamnAk4JpQk71HnirETsh3dzuArlDlri6xtZWv9XcI8mCoD9tadr7Y/BDb9Jm3FA4BpNcnvAcgXAgboU5h5KvNIKw2sj6ocUPxrzecKP/qGA1VLa+pjiPltj/uvN5wohiGBVVNa5cxxHy2x/wB0+v3dq93C62GGylN5sS0uMIJxvbdbyhQUeyV/dPfBQCc4ArxbJke56kiPocy2xAkSSCMFO9TSRn0PwuDHypn1oqRp/X9t1Dbo61Ov29xaEoxl1MdxvxWh6qUh5tSQeNzQ8s0uun2Lp3TWpuo9tkb2JVkMxCMfDsaQ64kp9CorOR6ivz7T18+HZcOGN9UNWG6D/Y9pAkZ/8jv7dF8Bp62bDcuigaNUFYGhh/te0gSMPYOO4/wmewX2ZrXo5MvxB9+jvSn2wTkhbMpTjB+XwpaUMeWKTXzTms9VPTtO6Z1nGt9nuaTKuLohhbzbbw+54xXlXCAlIwNqecntTh0ltP2PYpulJfZUODIxjOAqKlhwfXdHUf8A36T6N1DGssRMi8x3nokiKmC8+w0XgxIjrWy4laEfEUHaRuSFHIPHOa7MMFVQQYrhNPDrkikje2wDiL3FwDe5DeL9d+V3IqefDIcUwqmpw6SGVj2gNBIuCLgEG5DRt7i/K99MLt0+j3F2x6KeW8hMQMqciWoxbefAUU7W3AgBxz4lZUFKz6+VLdLIFq1tdI7q9nvrjsBvOVEKZdXIaSAPVExw/RI9eGOz6y0HZpNns+h7RfdSuxwYTSY8VTbcCOMBwhTgQgrwBkFQJ+VKIs646qvF1duOibnaLXISw+y5IltF73pGE+IlLKlFshCGu5/YGeKtw/LdbjlZOzTJ4U8QBfKLHW3cX7C/FlZQZbrcdrpzpk8GeIAvlFjrbvv2F7WsnqRapkPT0zScO1SXFrcdEFxpsFnLjylNrUsH4QhS0lWefgPFKNdRA7c7E6VkCd7zaFrT+yp1nxkOAeeHIqQDxws+uKZLzD17dGFwmeoyoVvdR4brrdtaMzaeFbXc7EqI4KsZ5pGx070+xPt89+ffJn2X4ZhMS7u+6yytIxv8Mq2lRyck5HPGK9XT5WzHiVdSVmKyRN8uC3qS5pFjxtuOOy9XT5ZzBiNdSVmLyMHlw5uwJLmuFjxtuOOyc9Vv6N1FbGbf1ObbtsqC5vZm+BuaWQMFxl1SFJSD3KFgEduarfVeqento03L0r0usknUl0uSPAcuj7DhjwhnhzxyEpyOcJbHPnVwLklQO8hf+WAoj6KOT+GeKQzY0K4NFmVGaWkjH3E8fTjj8K7NH9PKShmvDUyCHVqEQJABBvze9l2qPIFJRS/ozy+Bq1CLUA2973PW3sqNHxMJ8R3c4lIStXkpXJKseWc18i33V9nZei6Z1VItDMpYckBmOy4tSkpKQUqcQop8u3pUk1ZouTa902AfEj8nYDymoaZHPp9eK9hWYfSV0XhVUYe3b7hfjjlezq6Kmr4vBqo2vbsbOAIuOOU33S2zbskHUWpr7elJyUmdcXVJTn0QgpQPwTXmDbrdbUrECCxGKz8SmmkoUoA5Tu2gZI3K5PPNLnHErSfWuCiQOKlBSwUv9Bgb8ABWQ08NN/QYGf6QB/CUJkHOTjA7f0v30PPZ5z35pEt3B5NeVPBQwT/GrXMY4WLRb4VhjY7YgWShx1Ksmkil/eIyCPSvHiKHnXhbm3v51VcXBsLjjZX3PUlI50duQMuJycEZz2/CojerGhWS0kcD0qZurbKaQOIS4pSCMjBo46yS7clSa91xc3+d1DbNf7/pSWp21vuJT5oycGmzUuqr9qiUpVwcWEH9gKNS2Zb0KUrCOaYJFqcQsq2DP0rXftst+N7WG9t1HGbfk5KTmnWI0gAJKK7KaWzyoDn5V6bGDgVWNlN0rn8r0rCRgedcdnzruUg96+eETyO1FAuJ5XMcDFFKG2UK+9miiwofoO2TbpbmYcGOtxxbi8BKScD1OPpV1aV6XxoTbcy8ID8jghopzt/fSX2fLYXtBw5LEdAdW++hTpT5BRxzVwxrW0wkFZ3Oeaq2YIgN1pmUkWTfBtilJSl1tLTSPuJTwP3U6tIbawlCUjHcAd66pZOPhxivQYxg5FbjdlS7de0pKjvIrpXzISjBr0EEjNT5ULFekcpAFeu1fGxtPNfTWURuPqa9ozjJrmfL6103AAZ9KIvbf85XdvKTkA4HypOg4OfWujTpSCFHvREqQ5nOeK9Z3HvmuIIIyK9tKAVg1hEqZeONuSPKuhUoYwo9/WkoODkV68VVZRLEqJI+I9vWu7ayFn4z++m9t1Wc0obdSDuV51lqJaJJJwFHNJbu3KnWyXFjOBD7jK0tqUkkBeMp8xj4gnmvgVtOQa9+KfX+NZkaJm+CftcCD8FQkb4jdB43v7gixC53jU961NebW0rRK7fFtspa5E2RcmlF1stONkNtIBJBJBwVDypDftO3m+Wt/SrWrVQdPzSszYaIaFuOoWcqbQ6VfAknxMgA58Tg05eID370JdJPB7V56iythVFSso44gY2uL9+dRXDoMsYVh9IyhihBiY7XvzqP/C+Xmw26/LQq4uTkFGRmHOejb2+TsX4axuAJVwT2pRYbbbNN2tuzWWIiJDZUtSGkE4BWSpZ5JOSSSeTkk5rz4yvWjxj6/wAa7scbGPMjQATyep+Su42NjXmRoAceT1PyU5GQCNpOQQBj5DsKC8CORwDnmm3xj6/xr54znmR++ri64sVO5It0TmJO05SrB+VeFSDng0g8Y+v8aPGPr/GgNuEBI4S33ny3V5XIAGMikHinf38/WvDrygrvQuusWF7pY54D7ZQ6hCknggmqj11ZU2yb48dJS06ry7CrNDyicZqC9UpbSIDCScLUvj51STYbrNrqC+IB+3n8aPE3cGm5DxUcg108Y+v8a1De6m0Ls+RuByO1c9wxwRXhS9wwTzXjOE9+wpupL0VED7x/fSZayVfeJ/Gvu9RwD51y3AKOaxZF6KgeCf31yK+T8OPnihRyc1zWsFJA71myLk4MqzikkpkL7J8q7lwg4V/prwtxOfOsWS6YpkVTiikoIx54psUFtLCdhPzxUofbSobvWml6Ng9hWuWOvwtpp4TekrUfun91KB6CvRRjOBXlOd27HFY0lXL63wTnjvRXcNpIz6/Kimkonfop1b6c6M6fxbDqHUiY0xEh9a0JiPucFQI5Sgj1qc/yg+jn9cVf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alt="completed contract method" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="375" height="281" /></p> <p>Due diligence in project finance involves managing and reviewing the aspects related to a deal. Proper due diligence ensures no surprises arise in regard to a financial transaction. The process involves a comprehensive examination of the transaction and preparation of a credit appraisal note. Cash Collected is the amount of money StrongBridges Ltd. received for the construction of the bridge. The variation in billings and cash collected is due to timing differences. An adjusting journal entry occurs at the end of a reporting period to record any unrecognized income or expenses for the period.</p> <h2>Accounting Methods For Long</h2> <p>The consideration allocable to the contract under section 1060 is $150,000. Pursuant to the sale, the new taxpayer Y immediately assumes X&#8217;s contract obligations and rights. Y correctly estimates at the end of Year 2 that it will have to incur an additional $75,000 of allocable contract costs in Year 3 to complete the contract. Contractors and manufacturers use this method of accounting to show revenues, expenses and gross profits after the completion of a contract. This method of accounting requires the contractor to defer the reporting of financial records until after the project is completed; the contractor will use a dedicated balance sheet to record the expenses and revenues generated during the contract.</p> <p><img 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alt="completed contract method" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="480" height="360" /></p> <p>However, some small businesses use the cash method, which is also called cash-basis accounting. The <a href="https://www.bookstime.com/articles/completed-contract-method">completed contract method</a> does not require the recording of revenue and expenses on an accrued basis. Instead, revenue and expenses can be reported after the project&#8217;s completion. The completed contract method allows all revenue and expense recognition to be deferred until the completion of a contract.</p> <p>Completed contract method is an approach used for construction contract accounting in which the revenue is recognized only when the contract is 100% complete. In contrast to the percentage of completion method, which records estimated revenue in each period based on the percentage of completion of the contract, the completed contract method defers contract revenue. However, even the completed contract method does not defer recognition of related costs and expenses. The Tax Cuts and Jobs Act (“TCJA”) that took effect in 2018 redefined a small business for purposes of the gross receipts threshold by increasing the average annual gross receipts test from $10 million ($5 million for C Corps) to $25 million ($26 million for 2020).</p> <p>Therefore, in the 2nd year, the amount claimed in the 1st year must be subtracted from the amount originally claimed of $1,500,000. Cost IncurredIncurred Cost refers to an expense that a Company needs to pay in exchange for the usage of a service, product, or asset. This might include direct, indirect, production, operating, &amp; distribution charges incurred for business operations. This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction. Learn accounting fundamentals and how to read financial statements with CFI’s free online accounting classes.</p> <p>Therefore, the cost of the land preparation of the modern greens should be capitalized and depreciated over the recovery period of the associated depreciable assets. Please be aware that some of the links on this site will direct you to the websites of third parties, some of whom are marketing affiliates and/or business partners of this site and/or its owners, operators and affiliates. Notwithstanding any such relationship, no responsibility is accepted for the conduct of any third party nor the content or functionality of their websites or applications. A hyperlink to or positive reference to or review of a broker or exchange should not be understood to be an endorsement of that broker or exchange’s products or services. On 1 January 2011, it won a 3-year contract to construct an intra-city dedicated bus tracks for a total price of $300 million.</p> <p>The upside is that the accrual basis gives a more realistic idea of income and expenses during a period of time, therefore providing a long-term picture of the business that cash accounting can’t provide. Under U.S. GAAP, it reports revenue and expense of Rp400, resulting in a profit of Rp100.</p> <p>Total contract price is the sum of any amounts that X and Y have received or reasonably expect to receive under the contract, and total allocable contract costs are the allocable contract costs of X and Y. Thus, the estimated total allocable contract costs at the end of Year 2 are $725,000 (the cumulative allocable contract costs of X and the estimated total allocable contract costs of Y ($200,000 + $400,000 + $50,000 + $75,000)). In Year 2, Y reports receipts of $146,552 (the completion factor multiplied by the total contract price minus receipts reported by the old taxpayer ([($650,000/$725,000) × $1,000,000]-$750,000) and costs of $50,000, for a profit of $96,552. For Year 3, Y reports receipts of $103,448 (the total contract price minus prior year receipts ($1,000,000-$896,552)) and costs of $75,000, for a profit of $28,448.</p> <p>The primary advantage of this method is that you do not have to wait until the project completes to receive compensation for your work on the project. Let’s say the company opts to account for the contract received by it as per the completed contract method. Then it has to compile all costs on the balance sheet for the project before the completion of the contract. And then bill the entire fee from a customer in the income statement once the underlying contract is completed. A contract thus is assumed as completed once the remaining costs and the risks of the project are insignificant.</p> <p>Logger’s management expects that the entire facility will be complete in just two months. Given the short duration of the project, Logger elects to use the completed contract method. Accordingly, Logger compiles $650,000 of costs on its balance sheet over the period of the project and then bills the customer for the entire $700,000 fee associated with the project, recognizes the $650,000 of expenses, and recognizes a $50,000 profit. Conversely, under the completed contract method, the company would not record any revenue or expenses on its income statement until the end of the project. Assuming that the project was finished on time and the customer paid in full, the company would record revenue of $2 million and the expenses for the project at the end of year two. Accrual accounting is typically the most common method used by businesses, such as large corporations.</p> "

completed contract method

Although Suttle & Stalnaker, PLLC has made every reasonable effort to ensure that the information provided is accurate, Suttle & Stalnaker, PLLC, and its members, managers and staff, make no warranties, expressed or implied, on the information provided on this web site. The reader accepts the information as is and assumes all responsibility for the use of such information. All information contained on this web site is protected by copyright and may not be reproduced in any form without the expressed, written consent of Suttle & Stalnaker, PLLC. All rights are reserved. Meanwhile, in both years, the recognition of cash position and construction-in-progress accounts is the same as the US GAAP standard.

Is percentage of completion still used?

The percentage of completion method reports revenues and expenses in terms of the work completed to date. This method can only be used if payment is assured and estimating completion is relatively straightforward. The percentage of completion method has been misused by some companies to boost short-term results.

Similarly, an old taxpayer using the CCM is not required to recognize any revenue and may not deduct allocable contract costs incurred with respect to the contract. In 2001, C, whose taxable year ends December 31, uses the CCM to account for exempt construction contracts. When B examines the bridge, B insists that C either repaint several girders or reduce the contract price. In 2003, C and B resolve their dispute, C repaints the girders at a cost of $6,000, and C and B agree that the contract price is not to be reduced. Because C is assured a profit of $40,000 ($1,000,000 − $10,000 − $950,000) in 2002 even if the dispute is resolved in B’s favor, C must take this $40,000 into account in 2002.

Unfortunately, as of the date of this writing, the Internal Revenue Service has issued guidance, which disallows expenses that were paid with any portion of the PPP funding that is ultimately forgiven. What was once thought to be tax-free funding to help navigate the early stages of the COVID-19 pandemic has now potentially become a taxable event with real cash flow impacts. If it is added to the previous year’s cash of minus Rp220 and the cash payment of Rp400, the company’s cash position increases by Rp100 in the second year. Under US GAAP and IFRS, companies can use this method when results cannot be measured reliably. However, both differ in recognizing revenue and expenses related to the contract. Accordingly, X’s basis in the Z stock is reduced by $725,000 to zero and X must recognize ordinary income of $75,000. The facts are the same as in Example 1, except that X transfers the contract to Y in exchange for stock of Y in a transaction that qualifies as a statutory merger described in section 368 and does not result in gain or loss to X under section 361.

Under the completed contract method, no income is reported until the contract is complete irrespective of when contract payments are actually received. The IRS asserted that the contracts didn’t qualify for the completed contract method of accounting because the contracts could not be considered long-term and were not construction contracts because the taxpayer did no construction activities. The court determined that the custom lot and bulk sale contracts were long term contracts and were construction contracts.

Company

The CCM allows a taxpayer to defer the recognition of income and related tax liability until the contract is completed. Even though a small contractor can use the CCM for tax purposes, a taxpayer subject to the alternative minimum tax must use the PCM to compute alternative minimum taxable income from any long-term contract except for a home construction contract.

At the time of the distribution, PRS’s only asset other than the long-term contract and the partially constructed property is $450,000 cash ($400,000 initially contributed and $50,000 in excess progress payments). Pursuant to the distribution, X assumes PRS’s contract obligations and rights. X correctly estimates at the end of Year 2 that X will have to incur an additional $75,000 of allocable contract costs in Year 3 to complete the contract (rather than $150,000 as originally estimated by PRS). Assume that X properly accounts for the contract under the PCM, that PRS has no income or loss other than income or loss from the contract, and that PRS has an election under section 754 in effect in Year 2. Because the mid-contract change in taxpayer results from a step-in-the-shoes transaction, Y must account for the contract using the same methods of accounting used by X prior to the transaction.

completed contract method

The Project Budget is a tool used by project managers to estimate the total cost of a project. A project budget template includes a detailed estimate of all costs that are likely to be incurred before the project is completed. Modified accrual accounting is a bookkeeping method commonly used by government agencies that combines accrual basis accounting with cash basis accounting. A company is hired to construct a building in which the company will charge the customer $2 million, and the project will take two years to complete. The company establishes milestones in which the customer will pay $500,000 or 25% of the project’s cost every six months.

Accounting For Construction Contracts Under The Percentage Of Completion Method

This method is common in long-term contracts such as construction, which often face uncertainties associated with raising funds. Furthermore, companies will defer their tax obligations for the coming period until the contract is completed. For Year 3, PRS reports receipts of $103,448 (the total contract price minus prior year receipts ($1,000,000 − $896,552)) and costs of $75,000, for a profit of $28,448. The profit for Year 3 is shared equally among T, X, Y, and Z ($7,112 each). For Year 1, PRS reports receipts of $750,000 (the completion factor multiplied by total contract price ($600,000/$800,000 × $1,000,000)) and costs of $600,000, for a profit of $150,000. In addition, the old taxpayer is treated as having received or as reasonably expecting to receive under the contract any amount the previous old taxpayer received or reasonably expects to receive under the contract.

When should cost recovery method be used?

Therefore, it is used to account for revenue when revenue streams from a sale cannot be accurately determined. Accounting standards IAS 18 require a company to recognize revenue only when the amount is measurable and cash flows are probable.

Also, since revenue recognition is postponed, tax liabilities might be postponed as well. However, expense recognition, which can reduce taxes, is likewise delayed. From the client’s perspective, the CCM allows for delayed cash outflows and ensures the work is fully performed and received before any payment is made.

The court also determined that none of the contracts involved a general contract or subcontractor relationship. CCM is an accounting method that enables the small business to defer revenue and expenses until the completion of a project for income tax purposes. All costs incurred for materials and labor allocable to a contract remain on the balance sheet until the contract is complete or substantially complete (generally measured as 95 percent or greater at year-end). The absolute advantage of reporting under CCM for tax purposes is to achieve the maximum deferral of taxes for both current and future periods. Z must account for the contract using the same CCM used by X prior to the transaction. Accordingly, upon completion of the contract in Year 3, Z reports gross receipts of $895,455 and total contract costs of $725,000, for a profit of $170,455. In 2003, C, whose taxable year ends December 31, uses the CCM to account for exempt construction contracts.

Advantages And Disadvantages Of The Completed Contract Method

Tax BenefitTax benefits refer to the credit that a business receives on its tax liability for complying with a norm proposed by the government. The advantage is either credited back to the company after paying its regular taxation amount or deducted when paying the tax liability in the first place. If there is a loss during the completion of the project, then such losses are deductible only after project completion. The principal advantage is that the revenue reported is based on the actual results and not based on the estimates.

By the end of 2001, C has incurred $50,000 of allocable contract costs on B’s unit and estimates that the total allocable contract costs on B’s unit will be $150,000. Thus, for 2001, C reports gross receipts of $80,000 ($50,000 ÷ $150,000 × $240,000), current-year costs of $50,000, and gross income of $30,000 ($80,000 − $50,000). In 2002, after C has incurred an additional $25,000 of allocable contract costs on B’s unit, B files for bankruptcy protection and defaults on the contract with C, who is permitted to keep B’s $5,000 deposit as liquidated damages. In 2002, C reverses the transaction with B under paragraph of this section and reports a loss of $30,000 ($50,000−$80,000). In addition, C obtains an adjusted basis in the unit sold to B of $70,000 ($50,000 (current-year costs deducted in 2001)− $5,000 (B’s forfeited deposit) + $25,000 (current-year costs incurred in 2002). Under the contract, PRS performed all of the services required in order to be entitled to receive the progress payments, and there was no obligation to return the payment or perform any additional services in order to retain the payments. Assume that $10,000 of PRS’s Year 2 costs are incurred prior to the transfer, $40,000 are incurred after the transfer; and that PRS receives no progress payments in Year 2.

  • For example, projects that last less than a year are considered short-term.
  • In reference to the two methods of accounting for projects discussed above, either can be used under the cash basis of accounting.
  • However, expense recognition, which can reduce taxes, is likewise delayed.
  • The variation in billings and cash collected is due to timing differences.
  • Generally, a contractor’s chart of accounts for their accounting system is significantly different than other businesses and is oriented towards the method of accounting selected by the contractor.
  • The principal advantage is that the revenue reported is based on the actual results and not based on the estimates.

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How The Completed Contract Method Ccm Works

Revenue can be recognized at the point of sale, before, and after delivery, or as part of a special sales transaction. In addition to the journal entries to record costs, billings and collection, in the last year of the contract, a journal entry is recorded to recognize the gross profit. The accrual method – less retainage is similar to the accrual method discussed above, with one exception. Under this method, the retainage receivables and retainage payables are not recognized until received or paid. This could provide benefit to a taxpayer with large retainage receivable balances, as that income is not recognized until the cash is received.

completed contract method

Due diligence in project finance involves managing and reviewing the aspects related to a deal. Proper due diligence ensures no surprises arise in regard to a financial transaction. The process involves a comprehensive examination of the transaction and preparation of a credit appraisal note. Cash Collected is the amount of money StrongBridges Ltd. received for the construction of the bridge. The variation in billings and cash collected is due to timing differences. An adjusting journal entry occurs at the end of a reporting period to record any unrecognized income or expenses for the period.

Accounting Methods For Long

The consideration allocable to the contract under section 1060 is $150,000. Pursuant to the sale, the new taxpayer Y immediately assumes X’s contract obligations and rights. Y correctly estimates at the end of Year 2 that it will have to incur an additional $75,000 of allocable contract costs in Year 3 to complete the contract. Contractors and manufacturers use this method of accounting to show revenues, expenses and gross profits after the completion of a contract. This method of accounting requires the contractor to defer the reporting of financial records until after the project is completed; the contractor will use a dedicated balance sheet to record the expenses and revenues generated during the contract.

completed contract method

However, some small businesses use the cash method, which is also called cash-basis accounting. The completed contract method does not require the recording of revenue and expenses on an accrued basis. Instead, revenue and expenses can be reported after the project’s completion. The completed contract method allows all revenue and expense recognition to be deferred until the completion of a contract.

Completed contract method is an approach used for construction contract accounting in which the revenue is recognized only when the contract is 100% complete. In contrast to the percentage of completion method, which records estimated revenue in each period based on the percentage of completion of the contract, the completed contract method defers contract revenue. However, even the completed contract method does not defer recognition of related costs and expenses. The Tax Cuts and Jobs Act (“TCJA”) that took effect in 2018 redefined a small business for purposes of the gross receipts threshold by increasing the average annual gross receipts test from $10 million ($5 million for C Corps) to $25 million ($26 million for 2020).

Therefore, in the 2nd year, the amount claimed in the 1st year must be subtracted from the amount originally claimed of $1,500,000. Cost IncurredIncurred Cost refers to an expense that a Company needs to pay in exchange for the usage of a service, product, or asset. This might include direct, indirect, production, operating, & distribution charges incurred for business operations. This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction. Learn accounting fundamentals and how to read financial statements with CFI’s free online accounting classes.

Therefore, the cost of the land preparation of the modern greens should be capitalized and depreciated over the recovery period of the associated depreciable assets. Please be aware that some of the links on this site will direct you to the websites of third parties, some of whom are marketing affiliates and/or business partners of this site and/or its owners, operators and affiliates. Notwithstanding any such relationship, no responsibility is accepted for the conduct of any third party nor the content or functionality of their websites or applications. A hyperlink to or positive reference to or review of a broker or exchange should not be understood to be an endorsement of that broker or exchange’s products or services. On 1 January 2011, it won a 3-year contract to construct an intra-city dedicated bus tracks for a total price of $300 million.

The upside is that the accrual basis gives a more realistic idea of income and expenses during a period of time, therefore providing a long-term picture of the business that cash accounting can’t provide. Under U.S. GAAP, it reports revenue and expense of Rp400, resulting in a profit of Rp100.

Total contract price is the sum of any amounts that X and Y have received or reasonably expect to receive under the contract, and total allocable contract costs are the allocable contract costs of X and Y. Thus, the estimated total allocable contract costs at the end of Year 2 are $725,000 (the cumulative allocable contract costs of X and the estimated total allocable contract costs of Y ($200,000 + $400,000 + $50,000 + $75,000)). In Year 2, Y reports receipts of $146,552 (the completion factor multiplied by the total contract price minus receipts reported by the old taxpayer ([($650,000/$725,000) × $1,000,000]-$750,000) and costs of $50,000, for a profit of $96,552. For Year 3, Y reports receipts of $103,448 (the total contract price minus prior year receipts ($1,000,000-$896,552)) and costs of $75,000, for a profit of $28,448.

The primary advantage of this method is that you do not have to wait until the project completes to receive compensation for your work on the project. Let’s say the company opts to account for the contract received by it as per the completed contract method. Then it has to compile all costs on the balance sheet for the project before the completion of the contract. And then bill the entire fee from a customer in the income statement once the underlying contract is completed. A contract thus is assumed as completed once the remaining costs and the risks of the project are insignificant.

Logger’s management expects that the entire facility will be complete in just two months. Given the short duration of the project, Logger elects to use the completed contract method. Accordingly, Logger compiles $650,000 of costs on its balance sheet over the period of the project and then bills the customer for the entire $700,000 fee associated with the project, recognizes the $650,000 of expenses, and recognizes a $50,000 profit. Conversely, under the completed contract method, the company would not record any revenue or expenses on its income statement until the end of the project. Assuming that the project was finished on time and the customer paid in full, the company would record revenue of $2 million and the expenses for the project at the end of year two. Accrual accounting is typically the most common method used by businesses, such as large corporations.