Home » Bookkeeping articles » What Is The Difference Between Short Term And Long Term Debt?

What Is The Difference Between Short Term And Long Term Debt?

October 29, 2021
Bill Kimball
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" alt="long term liabilities examples" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="394" height="295" /></p> <p>Long-term liabilities are financial obligations of a company that are due more than one year in the future. The current portion of long-term debt is listed separately to provide a more accurate view of a company&#8217;s current liquidity and the company&rsquo;s ability to pay current liabilities as they become due. Long-term liabilities are also called long-term debt or noncurrent liabilities.</p> </p> <p>Long-term liabilities are also known as non-current liabilities or long-term debt. When organizations prepare their financial statements, their current liabilities (i.e., the liabilities due within twelve calendar months) and their long-term liabilities are listed separately.</p> </p> <p><h2>What Are The Main Types Of Liabilities?</h2> </p> <p>The balance in the current liability section is the amount due within the next twelve months and the balance in the long-term liability section is the amount due in greater than twelve months. These two amounts added together would be the total balance of the debt. Most businesses carry long-term and short-term debt, both of which are recorded as liabilities on a company&#8217;s balance sheet.</p> </p> <p>Your company would take on a long-term liability to acquire immediate capital to purchase an office building or computer equipment, for example, or to invest in new capital projects. Read on to learn what liabilities, assets and expenses are, and how they differ from each other.</p> </p> <ul> <li>A note disclosure text box is provided for each category for the purpose of corroborating facts or explanations.</li> <li>Sage Intacct Advanced financial management platform for professionals with a growing business.</li> <li>Current accounts usually include credit accounts your business maintains for inventory and supplies.</li> <li>These are potential obligations that may arise depending on how a future event plays out.</li> <li>Long-term debt compared to total equity provides insight relating to a company&rsquo;s financing structure and financial leverage.</li> <li>Non-current liabilities, also known as long-term liabilities, are debts or obligations due in over a year&rsquo;s time.</li> <li>The best accounting software can help you track your business&#8217;s assets, expenses and liabilities.</li> </ul> <p>Neil Kokemuller has been an active business, finance and education writer and content media website developer since 2007. Kokemuller has additional professional experience in marketing, retail and small business. He holds a Master of Business Administration from Iowa State University. These are bonds with a feature that allows holders to redeem them for shares of common stock. Here&#8217;s what you need to know about the different types of debt companies may take on. Founded in 1993 by brothers Tom and David Gardner, The Motley Fool helps millions of people attain financial freedom through our website, podcasts, books, newspaper column, radio show, and premium investing services.</p> </p> <p><h2>Short Term Or Long Term Liabilities?</h2> </p> <p>There are many types of business liabilities, both current and noncurrent. Expenses can also be paid immediately with cash, while delaying payment would make the expense a liability. It is reported on the notes to the financial statements and on the Schedule of Long-Term Liabilities.</p> </p> <p><img 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alt="long term liabilities examples" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="480" height="360" /></p> <p>However, if a company does not file on it&#8217;s 10-Q/K either current portion or non current portion of debt, we will not list a value. Long-term liabilities are reported in a separate section of the balance sheet, as shown below. This refers to taxes due to the government that have not yet been paid. Though lease agreements are often categorized as long-term debt, payments that are due within the year are considered short-term debt. Some companies offer long-term benefits to their employees or provide them with pension payments in retirement.</p> </p> <p><h2>What Are The Types Of Liabilities?</h2> </p> <p>Small Business Administration has a guide to help you figure out if you need to collect sales tax, what to do if you&rsquo;re an online business and how to get a sales tax permit. Long-Term Liabilitiesmeans the liabilities of Borrower on a Consolidated basis other than Current Liabilities and deferred taxes. Long-Term Liabilitiesmeans all Indebtedness and other long term liabilities of the <a href="https://www.bookstime.com/articles/long-term-liabilities">long term liabilities examples</a> Company or any of its subsidiaries on a consolidated basis determined in accordance with GAAP . Any pre-payment or other penalties required to be paid in connection for Indebtedness to be repaid in full on the Closing Date shall be included in the calculation of Long Term Liabilities for this purpose. Long-term liabilities are also known as noncurrent liabilities and long-term debt.</p> </p> <div itemScope itemProp="mainEntity" itemType="https://schema.org/Question"> <div itemProp="name"> <h3>What is an example of long-term liability Brainly?</h3> </div> <div itemScope itemProp="acceptedAnswer" itemType="https://schema.org/Answer"> <div itemProp="text"> <p>Long-term liabilities are financial obligations of a company that become due more than one year. In accounting, they form a section of the balance sheet that lists liabilities not due within the next 12 months including debentures, loans, deferred tax liabilities and pension obligations.</p> </div></div> </div> <p>Ideally, a fixed asset is not consumed and converted into money within twelve calendar months. Just as long-term liabilities and current liabilities are recorded separately, fixed assets and current assets are also listed separately.</p> </p> <p>The loans are often used to finance your operations, or pay for expansions or new equipment. The Times Interest Earned Ratio is used by financial analysts to assess a company&rsquo;s ability to pay its required interest payments. The higher this ratio, or the more EBIT a company can produce relative to its required interest payments, the stronger the company&rsquo;s creditworthiness and overall financial health are considered to be. Calculating a company&rsquo;s debt to equity ratio is straight forward, and the debt and equity components can be found on a company&rsquo;s respective balance sheet.</p> </p> <p>Long-term liabilities are vital for determining your business&#8217;s long-term solvency, or ability to meet long-term financial obligations. Your organization would fall into a solvency crisis if you are unable to pay the long-term liabilities when they are due. Assets and liabilities are part of a business&#8217;s balance sheet and are used to judge the business&#8217;s financial health. The effects of transactions that result in long-term liabilities appear in various accounts on the income statement.</p> </p> <p>The total value of the aforementioned liabilities amounts to $340,000. All line items pertaining to long-term liabilities are stated in the middle of an organization&rsquo;s balance sheet. Current liabilities are stated above it, and equity items are stated below it. These loans often arise when a company sees an immediate need for operating cash. Off-Balance-Sheet-Financing represents rights to use assets or obligations that are not reported on balance sheets to pay liabilities. For example, if Company X&rsquo;s EBIT is 500,000 and its required interest payments are 300,000, its Times Interest Earned Ratio would be 1.67.</p> </p> <p>She plans on paying off the laptop in the near future, probably within the next 3 months. Owners should track their debt-to-equity ratio and debt-to-asset ratios. Simply put, a business should have enough assets to pay off their debt. This article provides more details and helps you calculate these ratios. A simple way to understand business liabilities is to look at how you pay for anything for your business. You either pay with cash from a checking account or borrow money.</p> </p> <p><h2>Debt To Equity Ratio:</h2> </p> <p>Typically, a Times Interest Earned Ratio below 2.5 is considered a warning sign of financial distress. What this example presents is the distinction between current liabilities and long-term liabilities. Not all income is paid to you with immediacy in mind; some may be paid in time to come.</p> </p> <p><img 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piBoI4jJbBrSuWm3TSkVKlMvNS+8WwhxISRjhyBIi0NcNfrK0CpdLq96SdWfYq0yqWZEgyhxSVJTvEqC1pwMdmY59D+NlI4/49zPxjEcvRMR/YTZJ5/12f8A2MZNonmmCMYP+Q5X7wF8eiGE3bSHTzUv9Zhc7DlmGOdlrYXGitK8teLM1712tWuWXKVViXpdGnZd8VBlDaipSkqG6ELVkYHWRE5bPz9TNLz/AKq34uUanNm8j1S5bh/kb5/4Y2yWgALXpfD/ACVv6BEuUzpIedTEd9Grk+zW0c5tHtXGiTlv2UtDY2wt7IiPOfM3JVpak6zacaQVCmsXXPFmpXE+GJRhhrfdeI4ZVyASMgZUQMmLvty4addVKarFKWosu5GFjCkkc0kdREa+tvyemF7RVsyanD0crT5RTY+9Kn1E48giZ+gu8bSeG9ym1H/hTGCReJ2BMRHDOE9rR2gjO/8AJdG2nednNoKTSIJu2blXx35aO6SzbfC973z5KMHolmmtIdpts6hyUglNTfmV0iaU2jvphCkFbRPapJQoD/f8AjI+x7olQ7PttL70iyuZkwhLzhTkuzZTvLWT1gZAT2CObbsShVqafh7BQb3poXn73Ks/ozGXdEA39QrZbKQozDwXjnne4Z+DEe0yC2WbNzEPUlje64JNuV7ALFty1lZnNnZSbaHCGyafc/5sD4YY08wwvJbrZdXXjXC29A7K+qy4JSYnVPTCZSTkpYgLfdIJxk8EpASST1cOZIEU0c1uoOsNHYqtJllSyZmXE2ylSwrebJwePaDwI7Y9+/bm02tyVlVak1ShyUu+4pMsaoW9xSwOO7v8M4MW1I637OVLATTNRrNlAlJSAxNsoABOSMDHXGODEa2JEbFIIIFhxB4k8weSnVdj2QZKLLnorOeYhdm2KywAazTCWG5Jub3sQo/+iK6L0eoWVL6u0iVRL1WlPtyk+ptAAmZZw7qVLwMlSFlOD96pWc4GMz7MiSi3poZB3WpYZH+5FjbWWtWkNz6B3VRKBqJQKlUH2GyxKy06hxxZDqT3qQePAZi+tmUg2/NkKBBblsEcAe8jNTWBonSw5FsM/HE5VW189LVKa2ceXNdGhxJtlwQXdH0cNzQdThDi7DftA7Mq1Kl0iYmZasVRhorpwWtt5xXBoEd8T1YwOfgjGt9bRWiLFsV6RltVbYcqCKfNIalW6m0XFuhtWEBIOSrPADnFsbeFcqdD2dqwmlzbsuahNSso8ptZSotKcBUnI44O7g9oJHXGrZKd1sBPAEZx4YpZypvbMeqAZBt7954K7rjYOyez0PaVrcUWNHwAaA4Ghxc8jM5WaALaa8F8y4JbKlE5Uc8Y5OI4HnFSomKRUwIQgQ2wxwXB9rdo4+11bma5MsDXx3l5aL2F+AvnYdqQhCMq1xIQhBEhCEESEIcM8+EEXSrbnQ0abcx9wE/p/wD5FpUWR7pdS44AoZ6hF8P0eauFkUKnhPdE2vvStWEJQgFSiT4hHXlaTJ0QgTTzKm0nBWheckeDnEqDELYZaCu9ejWAyHThFiaFx/kvRkLfS602G2QokZPgj5qNBl5VOXHCCRwSIueirpNRld6nTW8vd5AEHMdG4106RbW7UXAjcQCnKslWfB2xhzLrLt2KB0d+HcsZ1KmoLm+z3qgcggRfFAuNqco5o0+7lYT9bKxnvgOGD1Ras9WJNQUqTYLqc+IiKSiXzL+mrEu4WWSHSvdOEbvPPgPGLGAThMKJoVpNdp0GfgxGQwDcHh2K4QQMgwj7c74ggDiN7I5ceMfEVZFiV+Uo0MwojmOFiDbwSEIR4sSQhCCLp1oZpE94JZ39QxD7h4YmFWP4onverv6hiHkWch7pXUfR/wDYx+9v0KlTpr9odD96p+kxcsW1pr9odD96p+kxcsQI32ju9c+q3+OjfxO+pSKjhiKQjGq9Xfpbe5sK7patuJWuVcyxNoTzU0ojJx1kHB+CNqmi+ptFvy2ZLuWoszEw2ynCkqGHWxgBY7fD2HsjT4CQeeIuazdSL0sGYExalwTciUr3whCsoz24PDPhi5kKoIEuZSOLtBuCNQTr3g8RdS6POx6HUxU5SxxDC9p0c0aZ8HC+R7wVtl1b0L031skJaSvyh91Lk94ys004Wn2N7G8ELHHBwMg5BwOwR86b6FacaWyzUvadG6EMkqbU6srWFHgVknmojhk8cDHKIGUj0QHXmkspafTQKluJwFTUksK8Z3HE5j7q3ohGv9TYUxKItqmKVwDkrTlKUPF0jix+iPps7Bl3OfCOZFibZldYi7Y0esQ4H6RBPQm7A4YgwnM4QLgZ59+YzU/tWdVrS0etCbu67aghlppKky8uFjpZp3HettjrUf0Dj1RqTntQKndWqT2ptyu9JNT9XRUZgjjuI3wQhI+9SnCR4EiOte+oV7ak1Y1u+LlnavNgFKFTDmUtJP3KEDvUjxARb2SBkHHbiKeYjPmI7Irsg3No7eZ/kvraP0hyj6JHoNGaf+Is2NFcLEsBuIbG5kNJzcTm6wFgBnt90CqsnOWk5LMPIWWXysFKshSF98lQ8BHIxya2aE2br1RqfRLxXPNNU2a7rYclHghwKKSkjJBGCD2RrO012jtUNKUNtWxV21stJ3G2ZlvpEpT97zBx4M+SMpL9ET11LHRIpVpJVjG/3A8VftsfojYKjUZOfiOiEe9mQRfPjnoVRej7bLdmnQZOM5zIsAFrXt4jMA8wcJsR5lX/AHvoFYehOqdlyVlCoE1aSqq5pc3MdIVbga3AMAAAbyvLE07QybZpeR/krf0RqbujaS1bvG6ZK8LirzE1OU9p5iUb7kbSyyh3G/upAHE7qeJJ5Respt17QdOlmpGVrNHS1LoDaB6WIOAOA4xjhVaXbJ9BYg4yfgQB9QvG1ihU7aAz8g20IwGMJAIvED3OJIPANcBfiQrk2+QDtK0L+TpH9suJr6CfalMe+lfqpjVnqXq5eWrV3Sl7XnMyz9Uk2m2GlsMBpG4hRUkFI4Hio8fFF7SO23rtZVL7koFTpTTa394hynIXkkceJ8QjBTJ+FLQZmE+94jw5vcFcbXbYU7aHaikVSUxdHKyZgPuLHGXk5cxbipW+iQvLY0ioEwy4pDjdwNLQpPAhQZdIIj19kXWihXhbqZZc602/N7inWyoAszYThbZHVnAKe2IE6r7VmsGtlAlrbvyoU1+SlZoTjaZeRQyrpAlSeKhxIwo8Ix7a13XJZ9R9Nbbq0zJTBGFqbVwWM5wociPHHsnPiWmYxeLwogaO0Ft8/hdSNs9q5Kp06kupRImpN8YuxCzXMi4Bgv24b34GxzW5LWnRaz9drQNqXZ0zaWnRMys3LrAdl3QCN5J5EYUQUkYPkIjhR/QzLGlJ/p6vqLV6hLhXBlMq2ycZ5FWVZ+ACI/2v6IDtA29KtyjkxRKohtO6lU7JKUrHhKFpJj2pz0RvX6aaU1L0+0ZQqGA4zTnSpPhG+8ofojyI+UEXpgLnnY/14r6mds6fW6Yym1PEIbXFwaRfC42BwubmAbZgEX1tdfW2rs9adaEUq1fqFlpxD1VmJ5U29MTBcK0pDe4gDgEhO8rHXx4kxMnZiJNtzBzkhmV/ZxrJ1N1k1G1knpef1CuR6pGU3hLMbiW2mArG9uISABnA7TwjIFo7YetVkSqpO36jTGW1pQlQckELOEjA4nwR7TqhDlxMtf8A6mDCOWG97+KpdoKzs9EqNGi0mDhEqI/TPw2LzEADLf5iGgWJNuxTP9EH/wAHia/lOU/XMaxx/c0eIRl7U/an1d1dtRdnXpUKe/TXH25hSWJJDS99BynvhxxGIjjAwTw6opZkdLOmO33S0D43Vvtrt1S69snK0WUxdLDjviG4sMLmBosb63CpCEI9XGUhCEESEIQRIQhBEgBxxiEVHHyQXoV1ab0aYqVxyjrRTupLzfHmSphYPkyMx7t1WJdclI1INU9px5C2u42ES6VpdaVkLUVkcFDvTu8OGePVHLo5NNNOOJKAXGZtC+XJKkEf8hEs6JLWxPU1pyabSlfWjOAY9hPwxLL9RejimS76FCdDN8Vye+5FlF/SrTN6n3E3NTUspTS2U756Doh0hQCsAZOQFZAJ54zgRZOodqVRd5KknpN0yq3SkPNISsAZ6gogZx2mJgJrVmyt2Fmpz0rJIbaPQsFYBOOasdfExjuZuSzZjUF6XplRkZ5HTbj8qlQUpIOeJHV4olNaXuxhdTg0+G+EYZ1UdJ3Tu5k1Soy1MROmR3kel7j7Y75JVx6XA4YRwwM8eOccI9e5LffoFkTUi4UdNMthC0pGMlSgny8YldWjadLp65uXbClbneNg5SPgiNuodReqrzaUtN5XOS+6jdyDh5J4jr5Rlc4ONuSPpkKDBc0jUW8cljealDJL6BL6HkJHeuIzhQHDrjhi4L1MuKqG2UJCkNgubvLeJJ5dWARFvxAdqV+KNqZOBT6zMyss67GuIBPn5pCEI8VAkIQgi6lY/iie96u/qGIeRMOsfxRPe9Xf1DEPIs6f7rl1H0f/AGMfvb9CpU6a/aFQz/3VP0mLkKkJGVrCfHwi29NvtBonvRP/ADjg1GmHpelIWy4UkkjIOIgRBeI4dpWkzMt63VYkG9rvcPMq8Ey7y0lSWlkAZ4IMcfijZta61q0apKt7ibZYJ8P9SJzGso8VHPaY1qiVw1h8ZpZh6M21vfXsHJXm2GyLdlegtF6TpATpa1rdp5pgg84qwhc24mXlG1vvKISG20lSiT1ADmYpZ9u1bVLU6haV0KaMo7VnSJmaCd4y8uhJW6sDrIQk4zwziNkcjQ9Jtm+xXZ6VkpejUunNpS9NdGXZqZWeA3lAbzrij1dp4YAjyu7QQ6O5kFjMcV2jez+tFL2Y2Di1yAZyYiiFCGpP/kDxWuucoFeprQeqVCqEo2o4SuYlHGwo+AqABjz8kcTwx+iNgGl+1fo9rTccxYdHeqMrVi2tTcjVpMN91tpHfbhClJUQOJSSDjJwQDjDe2ZobQrYoKtTrNpqJFlaxLVOWZGGkrXncfSn7jJwkgcCSk4ySTCkNp4kScbJVCCYT3aX4nhqMrqdWfR0JWRNQpscRoY1ysbc9SDb4KMrYU8k9GCsde6CcH4IqtpxsDfQpOe0EZiVnoa0w9MaT3Mp5wrUm4lpGTyHQNcIz1rjp0zqtp1UbfZbQufZzNU5wEZRNN5wkHq3u+QR4T2cMM7tgJGpukXwvZDgC6/O2drfzU2H6LnR6X6/Bj3fhLg3DqRwvf8Akta+UlYSjvlH7nHHyR9LbeTguIKQeRUMZi7Nk1ybY2u6FIu9MzuS8+hxleQUqEuvIIPIgjGOqJD+iCT7VNtyz5x496h+fVg9Z3WYuZisGBVYVMDL4xe/j2dnNUDNiy6hOq5inE0gYcPMga37eSiSpaWwS4pKR4THckKXVqsFLpNLnZwJ+y7ml1uY8e6DEiNjTZ1pd20BnWjUyQaqDdRUo0KlvjeZbaSop7ocTyUpRB3UnIAAVzUMZ01G2m9JNH6gLVnTPTk5KgdLJUaUS4JUY4BZJShJxx3QSQMcBFZP7UPhTZkafBMWINbZAc7a38lb0/0cw/VGztXmRBa7QW595t4LX9Myc5JOlmclnpdaTgpdQUKB7MHrjyK5/A0bx474+gxNDWPaZ0pv3SGotWytU3WJ8tybMpUZAoflgokrdG8CnglKgClR75Se2IYVwkyiTnJ3058hi7o09MT8MvmIRhEG1j9dFqlapEpRp5kGUmBGaRe44a5ZXXjIKCUpCu+J5dZjtoQ7gAIXjswY+LBqotfV217uqanhSaXOpfmy0grUEBJ5JHPnE6tMtoPTXVK4n7YtKeqD1QlZYzLqJiSWykICgDxPAnJEfNaq0xS7OhwS9tiSb2t8bFbZs/spK16GC+aDXk5NsCfC6g8006eTasnqCTHLgpWG1AhZ+5I4+SNg1/at2fpaJBV2PzjaaipaWDLyynhlIBOccuYiL6NQ6JqLt3WRXbXmpl2nKY7nPStqaO+iUmCe9PjEVshtFMTsN8YwC1jWude+RtwvYKZPbAScvHZLMnAYhcAW4RcA8bX4LEKWljgW1DxpOY7Abe6PplpUEjgSQRiNk9/ai29pZbQuq6O7VSQmG5b+pWelXvrzjvcjh3piOO0ntM6a6i6LVq2rYcq6ajMLYW2JmT6NOErBPHePUDEam7UTtTiM6OVOBxsXXyHlwWKr7AU6lMc2NPjpALhpaLnkPe4qNTYLqfrY3kjrTxB+ER9Bh4ji0oeHETc2An3X9mmirdcUtXphUeJOT/CFxdEntOaWVnWGY0GqDNRlrgTMOyjRnJRJlJpxCCtSELClYJSk43gnOMcyBGCZ2smIU3GloEsXiFe5DuA42ss0D0XS8WWhRok5hMS1gW8SL295a98DjxHCKpQtfFCSoDhlIyM9kSy20tILYpVkL1KtilS9Mm5Z5DE+iXR0aHkOZCV7o4BQVgZAGQrjyEfPobT7z2lFyF91ThFwLGSc8OhbifE2nh/oj9KwmXsbFpNjfzVRK+jiM+rvpUzFw2Fw4C9x3XCiith5tIU40pIJxkjhHGVBJAJGTyHbGwrartpF16MVZ5sB12jOoqTRT3xSWyUuf8KlgxBHZ+txzUHactGhEKXJUmY9NppGO9UmWHSJB8BWEDB55xEik19lRkIk69uHBe4vpbPzUWp7BxpCsw6XDfiDwCHWtxscr8O9eQJd4nAaX8Ux8KSUndPA9Y7I2ztuBSylDiSUq3VYOSDgEA9hwQfERGsTVvjqjdvX/Xmc4n/xVRE2e2mNcivhuh4MIB1v/Je7ZbDN2UgQ4wjdJjJHu2tYd5VpQhCNsXPEgOEIQRXvpVUKdI1abE7Mlt55pCZYY4LX0iTg/ADGf5SuNU5lqbmHSGiOBVwAMRNln1S0y1MI+yaWlaT4Qcxn2TqiK9S5fubDss+AsD6Ux8hvt4l3/wBE1eBk4lMebFpuOZB18P5r27wuvTeshHp7Uqa1MKwltSm+kcwCeIKQSnmeMWlIXJpxSKoXKBWZJxbRKAFtFtSs8yFKA3o7lQtectjfq8jp45U2Vp3lOySUh9CesDGN4Z7Yt6pT1autjuGU01qDDXHpHKlLJQlseAcMmNjlpaG6GCHWXdZOGMHSdJ7XJXi7crdUTutLBbIJTg5BEWVOz8nJ19idnVpQxLIUsrPUoggHx5PDwiOVUpMUTo2Q2G0hO5gYAHDsEWReM605Mhls7y098og8Bw5eOK2P7BJWu7ZbUbvUl8zkX5BoPEleJUZlU7PzM0V73SuKWPFn90daKnxYikQO1fjOPFdHiuiv1cSfFIQhBYUhCEEXUrH8UT3vV39QxDyJh1j+KJ73q7+oYh5FnT/dcuo+j/7GP3t+hUqdNvtBonvRP/OOpqbn0nbx98Y7emozYVEA65VP0mOpqZxo6MffGIZ+2PxWpw//AF13/UP1K2yWqcaM0jtNsMf0RMazVcCc9cbOrFlO79J6BIBQQqYt6VZCyM7u9LJGfgzyiNnrDaxkk6mSWD/slf8A8scm2Xq8nS40y2cfhu7LXPM8l130ibOVOuiUdIQsYa03zA1w21IWG9glDMztRVdUwApcrbM6tjI5K7olk8PDuqV5TEj9uh+aTYFvS7alJZeq5LgH3SgyvdB8pPwRFmjPp2StreVmqzVDOUiUc9LapONMlCTLzDKSpZRlRAQpSFcz9h8ET+1MsC29crAbpKaugSs0W56nVGUw8lKsHdcTg4WkpUocCMg8CImV+O2VrstVXi8EtFjbvv4XUmmycSp7LR6TL5RxcYbjUWyPDhZaztOJmcpu0rprOUjeTMuXJT2V7hwS048lt35ta8+AmNjm1HLysxs/3u3NYKE04ODP36XEKR/xBMYs0e2IZewNUJLU+7L0RW5mk7y6bJy8kWG23SlSOkWStW8QFEgYGDg5OBHa24dSKdSdOn9OJOdbXU6yUOzbSFZLMq2oLG9g97vLSjA6wDGKqTsCvVuUbTziwWuR/FfwH81kpcpE2Y2ZjNqdmuIIAvfMi1lbXoaIB0lujhn+yNXL3u1F/wCh+rrL2tuqmhlYnAmbpVbmavRkrVxclniFzCEn8R1zfx2OHqBiwfQ0U/2qLoJOP7I1Y8P1hqMAbQFz1nSvaxqmq9uIUqao9bDy2wcB5G4lLjZPYpBUn4Y8i0ttYrNQlXe8Rdp5EWt+CsXVcUenSEV2jjhPcQSpF1zSB6yNum09RqZKH0lvCXqG+pKTus1BMsvpEHsK04WO09J2GLf9E3eWiy7MSknjNzw/4GYlnbFetbUa2qHetDWmdp0603U6e8oYUjeQQOH3KwFKSodR3gYi96I7TFVW0bRl2xlaZifUkfzGYr6DPxJutyrZge3DBYfhf/wpG0sCXkKLHiQ/cc5rvEhSH0RYYk9FLKZkkJCG7ekihKeWegST+nMQy2a7It/aA1B1BZ1EeqTSqXMB5tcrMpaUtxx53f3ipKs/YjsjOmwvrNSL/wBJafY07NpZuezm+4JmVcVhb0sg/Wn0DrTukJPWFJOeBGbZ1m2CmL7r8/W7FvVi3kVOYVMzEu/KKcCFqO8rcUhSTjJJCSOGecZZOM2kTc5KTUTonvOT7HL2r8OYWKqyTazBk5mFBEeG33m3HEWv8D8Vd9b2OdHaVQKlVWJi4SuTk3plvenmynKUFQz9a4jhETLQ0ZvHViyhedpPUk00VFUge6ZlTbnSpTk96EEYweeY2GM24u1tHW7OfnBNuUi2E0xcwEFIeUzKBsrAJOMlJOMnnGu2wNY710dsP6hbcl6U/ImprqBXMsrU50i0bpGQoDGB2RZbMztRnIMfoInSOa4BuLTDnc/HIrW9qqNs5T5qWM1D6Jrg7Jg1OX0XUvnRC9NOqM1WricphlnXxLp7mmFOL3yCRwKAMYSY7+w7/f2rw48KM5z/APFbjrX9rldepFCZoVekqc0y1MJmAqWQtKioAjHFR4YUY7Ww73uu9fPHjRnP2rcbVOmbNEj+u2x4TpyVPs6KdvEz9F36PL3tb8VmTbOTiStU9jsz9CIjts8ZO1hYuf8AWZj+hvRIvbP/AIDav/izP0IiO2zunO1jYZ6u6Zj+iPRAol93HD9x/wDNZ52x24P/AMfoFsmvKlWLWbf7i1Ebpq6T06F7tQdDbXSjO7xJHHnjj2xGLa5tHQ+iaOuT2nUlbqKiZ1pBVITQcc6IpXvcAo8M4z8ESF1m0tVq9Y5s5urN04mdZm+nXL9MMI3u93d5PPe7YifrvsnTOlWlFVvJ29WKgmT6NHc6KeWt7fUE/ZFxWOYPKNQ2WdLNjQjEmS12L3LGxv5Zra9tGzpLxCkWvZhF4hIBbz7clnX0P0Z2YqHkcfTCo/0lcXZTdlvT6R1sf13mpqqztfW+7MyzDziBKyzjiCgrSkJClEJKgN5RAJzjIEWn6H9kbMlDPL+uNR/pK4xhY2us1phtm3rY93VZ76mbyq5l5Zb7hU3Jzo4MkZPeJXktnHDJQTwBIwzMtOzVUnxJvsRckD/M24uPBXsGYlIElJCbANyA2/B1l6u25rDI1OnzGkdD6RS5J9MxVnVNqQnfCCW2U7wG8O+CyocD3uCeMdv0NMf2prkB44uFf7FuLk20NGF3daczqPbspv1ajyxE80kd/MygySodqkZJ/wB3PYAbc9DUH9qe5Afwhc6/+xbibGiyrtkS2W1Dm4gdb/1oqCnQZ+FtZGfO53HskaYbZW7Rx7Vm7TivSN8HUmxanuvN0W5J+mTDXaxMoDwz4+mWPgPZEe9g7SOqW1qHqjdtwNEvUWoLtWVcUn7Jba+kfWBywU9zkeBRjs6LXw7bm3hqvYsy7uyd2kPtpJ4GalUJUjdHhbcf8eExITVeuU7R/Se971o0o1LTaZaan0lP+NqDqQhtZ8JX0fwCIM2YlPdEp0EZTLYZHxtfzur6CyXncFSfrALwfgf6K4tBrvbvyg3HdjTvSMzt11VllX/ZS60yzf8AwMpiBurf99C7v5anP2qolV6Hrw2ZqRlRJNVqQyTkk90HnEVtWx/bPu3+Wpz9qqL/AGagNlq1NwWaNsPArnfpOjdPRpKKdXEnyVowgBmGD2R0FcPskOXGHjj0aBb1cuirM0O3KPN1OfmCQ1LSrRccXgZOAOodvKGZyGq+mMc84Wi5Xn8+JIH/ADjKumDr8pR3H1hwJ7oKm0nkRgcR8JiT+mexym1dE5u6avbLT+os1KOOJlaihuYak0B3JS2jBT0pZHBRyQogcOMYTfprtOzLvN7hAxgJxjwY6okmVeyznrtWwGyE1KzLajGcBlbDxz5r2DqZNS8smUZ6PO6E4Ksfojyp3UOsLYIddYbR1FSxwi26zTG5lOFgpUORAyYtd+kgOloIWsdZxgRYQjDAsu6wYURpsCu1V64apNFpl5TqgSVrxwHi7YsiuSU6xOqm35N1liYUosrWghDgScEpJ5xe8tTV7qGJdgd8QMAZKj1CJ26C7NNHmtDpi1tWrfRN/VBOKqHcb2UuyKd1CW9xQ75tzvN4lJB77B5ER9zEoY7bjJaJ6R9n3VmShwmxcLmG4HO44rWSSOWc47YpEytbPQ9rioqk1bRiccrMqpRDlMnn2232RjgUOHdSsdoOD2Z6oqXFp/fNozj0jc1pVamvS6y253RKLSne8Csbp+AxURIESEbOC/N1Qok9TX4Y8M25jMeK8CEfTjbjS+jdbUhfPdUCD5I+eonsjEqstLTYhIQhBfK6lY/iie96u/qGIeRMOsfxRPe9Xf1DEPIs6f7rl1H0f/Yx+9v0KlTpr9odD96p+kx69YosnXZYSs4hRQnjwMeRpr9odD96p+kxcsQIhIiEjmVoVRiPg1GK9hsQ931KyZTdpXXGkU6VpUhewblZJhuXYR3Awd1tCQlIyU5PACO23tUa8oWFqvhKhjkZBjzYxQDiAOBjAiqdSZBxJMFt+4KaNq60G4RMvt/EV370rdR1BrE7X7qdTOT1QUlT7vRpRvFKQkcEgAcEiPT051L1M0nl/S2xr5qEnS98rFNfCZiVSTz3W3AQjPM7uMnnmLdJzCJT5aDFhdBEYCzkQoMvWZ+UiGNAiua45kgnMrLk9tWa61GVVKOXg2xvc3JaRaQvHgODjxiMUVSam61MTM1VZyYmpmbUpbzzrpWtxR5lSjxJMcWTDPDEfEvIy0pnLw2t7hb6L2drM/USDNxnPtpcnLuVz6W6m35o3TJqi2FXxISM5MmbeZVLNub7uAnOVAkcEjyR4d51WoX5VKhWbmf7pnKm500y5uhO8vGM4HAcAI6mYZ8UZGS0KHGMdjQHHUgZnvXkxV52ahthRornNboCch3K8dPdY9U9LrZYtCzLvclKVLOLcaYXLNOhBWreUAVgnBOTjlxPbFb+1bvvU5iRlr2rKZ5FNU4uWCZdDe6pe7vE7oGchI5xZsIxCQlmxunEMB/MCxWSNXqlMwPVosdxZyvkutJyj9IrUvcluVSeo9WlV77E7IPqZeQevCkkHBHAjkRkHhGYaZtVa+02WRLuXs1Obqd3pZmnMqcV4SUgZ8kYnhk9sezMjLTtvWIYdbmAfqF9ye0FTkG4ZaO5o7CVkmvbRutNySrshUr6nGpZ9BbcalG25cKSeYJQkKIPjjFFb/gqT2uA/oMd7JzmOjWv4Ij/AH0/QY+5aVgymUBgbfkALrFFqE1UY7Yk1Ec8/vEn6ryUc49WxK7XdOrhfuiz6mZGoTLBlnHC0hwFskHGFAjmBHlI5x2GuETIjGxGFjxcHgpcGbjyT+kl3FrhxGqvK89UL21FRKNXbVhOiRKlMYZQ3ulQGfsQM5wIty3np217wp19UCcMpWKWpS5V7cSsIKkKQe9UCD3qjHXT1Rzt8OMYGQIUKH0LGgNzFuGfYviJU5szHrRiHpOd88u1Zaa2oNeEnhfQ7f4vl/Njzr01x1Q1EtWbtC77jTO02cKS6gSjTZJScp4pSDwIjH7ZIyY5UkgY7YhilyUNwiMgtBFuHJZI+01XjNLHzLyDwxFXnpxrHqZpTbTFoWbc3clIlnHHmpdUo05hbiipR3lJJ5kmLNvczGoNcfuS4pgu1GbeMw68gBBLh45AHAdXKKQjOyWgworo8NgDnakAXPO6iRa5UIzWsiRnEN0F8h3LKcptPa5y0kJBd6iYZS0GSHZFhW8kDHfZT3xxzzzi2NNNVL/0kkp2l2PXG5CSqE2qeeY7kaWnpVDGRvJO6MADA4cItOEYG02UY0sEJtjqLa25rOdpas52IzD7gWBubjuzXpP3NcrmpidXmqupi6A+ZnutttIBWUbhyjG6Ru8MEYi6b51v1P1Htl60bvuXu2mzCkrcbTLNt5KTkcUgcM9XKLEzxzwhmMpkpdzmPcwXbkDYXFtLLEK9UujdC6d2F2oubG/NXppvrLqXpRbTNn2Xcgk6Qw64+3LrlWnMLcVvKO8pJPE+GLXq9Wnq7Vpyt1J3pZuefXMPrwBvOLOVHA4DiY6eYR9Q5WDCiOjMaA52pAzPesE1VZ2eY2FMxXOa3QE3A7l3aNR6tcNVlqJRKe/PT844GmJZhsrcdUepKRziVumPodt93HLtVTUW45a2pdxIWJKXbEzNHPUs5CG/KvxCHod2nFZqeo0/qS4whNHpEk7IIccQCXJl0p4IJ5bqArJHHvgORMbE0pBzn9Bi5lJNsRvSPW77LbKy09LCcnATfQaC3PtUYrd9D20MpUtuVl2u1l44JcenOiHwJbAEZa052ftI9J59+q2JZ0tTp2ZaDLkypxx5wozndCnFHdBPE7uM8M8hGRQkDgIYiwZAhs0augytHkJMh0GC0EcbZ+K+N3PMmMKaqbNlFvGcdrtuPs02pOkrdZW2egfUeZ4cUKPMkAgnq64zceEfJHHJ6oyOaH5EK4l5iLKv6SEbFQgq2zFqPLulpFvB0EkBxl1Ck+Pnwj0qLsf3TUkhE83LSKF433H3MkDrwlOc/DiJnADEVwIxCXYDdXO8c4GYRa/OywvpZstaf6cTjdcfSqtVhpW+1MzLYCGFdRbb47pHUSSR2xmhIAGBDAEIkX4KmjzMaafjjOuV8rSCnieUcDkqhwjeUcdkdqKYEL2WFWNqNo3p1qlSTSbztaSn0hJDT5aCJhg9rbo75J8RwesGNeu1Fsk1DQthu7aBWPTO2ZyYTLjugBMzKuqyQhWOC0kA4UMHPAjrjaHgRbl/2Nb+o9o1OzLnk+6adU2Sy6M4Ug8wtJ6lJOCD2iI0xLtjN0z5rXq5s9LVaC72QInB3b28wtKcIunVCwKlpff9asSqL6R6lTJaS7u7odaICm3B/vIKT8MWsRg4igILTYrhUaC+BEdCeLEZFdSsfxRPe9Xf1DEPImHWP4onverv6hiHkWVP91y6Z6P/ALGP3t+hUqdNftDofvVP0mLli2tNftDofvVP0mLlGM8TECL9o7vXPqt/jo38TvqUAJ5CHhjyqhXPS+s0qmlklFQmWpdahzSlawkkeHBiZepGx/YVl2BXrrp9y3FMTNJkXZppt9xgtqUlOQFBLQOPERFPUKvLUyJChTBziafRW1M2TqNWlIk7LgYGZm5AysfwUScQipGevnF5bMlnUfW/VSqWDX5qdkZaQpTs+h2SUgLK0utICTvpUMYcPVmJkzMslJd0zE91oue5V1JpExWpgS0qLuPPJWZgw5RnPaS0ItnRiWoD1u1aqTpqzkyl7u5bZ3Q2G8bu4hP3555jC1g0ycv7V22tMKc2v+vM0ETTyfsmZdKSt5Y4EApbQsjIxnER5SpQJ2UM7CP7OxNz2aqVH2an5epGlPaOlFsgcs9M/iurgwwT8ETaTsN6WhRT9Vl2K8BflR9DERV1dsNWmeoVas8uOusSLu/JuuAbzsutIU2VEAAnBwSBjIMQqZtDJVaIYUsTccwptd2MqmzsFsecaMJNsjfO11Z8IyNsn6b0DX+4bso9yVCpyCLel5Z1pUipsFZdW4Dvb6FctwRJJOwtpuoZTdt0nxuS5/8A0xjqO00hS5kyswTiFtATqLqbT/R5W6lLNmoDW4XaXcAoT4MMHGcRKDUnYqnaBQ52u2LczlVMm0p5chOMpQ6tKRlQQtPBSsDgCB2RhfZlsej646mVmxq/Nz0jLUylrn0PSSkBxSw62jB30qGMOHqzwESJevSM1KPnYT7sYLuyzHwUN+xNYhTzKdFh4YjtLkWPx0VjjmI6FY4Soz9+n6DGb9q7Ru2dA6XRZ+26lVJ9VTMx0gnltkJ6Po8Y3EJ5755x6umOzrZ2pWh9sanVKtVuWnKy86l6XYWyGkbjryBu5bKuTY5nrMeCvyYlGT5J6NxsMuKmSmw1XfPvkw0Y4di72hxsdfiFGZBGecc7eY7900eXt+56tQZVxxxmnzz8q2tzG8pKFlIJwAM4EePT51Exe9t2s+FpYrVUk5F1xGN9KHX0IJGcjICjzBi+EQOh9INLX8rqrZT40ea9UYPbvZeinjiOdsE4AiRGrezPZmnOl9w3vTK7XJqapEqH2mphbO4olaU4Vutg4748jHHs87ONnawaTUPUGtV2uSU5VFTYWzKLZDSeimnWk43myrilsE5PMmKA7SyHqpnSTgDsOhvfVbCfR9WXTJlQ1uLDi94aXssCIBxnHOOXBTwIwYmQxsQacL/0tunhxwHJf/4YsbaB2abM0g0mq+oFHrlfnZumqZCGZtbJbVvuBJyENpVyJ5GIkvtdTZqK2AxxxONtCvib9GtcloTo7w3C3M+0FHDs8PKGMxKHQ7ZWsXVDSq27/q1w3DLTdbk+6XGZZxgNIVvqHehTRP3I5kxgC17fpde2jqdoxNPzbdOnqrMyBmm1J6cIaS6oHikpyejGeGIny9blJp8aHDJvCBLsuWqrJjYerSpgNiNH7b3cxxtry1VuwwcZxE2BsLabkDF23V8Dkt/8MWPrfst2LpVpdWr5p1wV6YmaWllSW5tbPRq33kIOQlsHkrqMVsrtfTZuMyDCJJcbDI6lT5z0bVySgPmIrW4Wgk+0L2Ci9y5xWMx7OOzjVtcKKb5rVXVRLaU8tmULLW/NTm4d1akb3eoQCCneIVkg8OHHP7mw7pSZcIbrt0odAx0xm2FZ+DoQIyz+1dNp0YwIziXDWwvZfEj6Oa7UIAmIbAAdLuAJ+Cg6QQcERzSUnM1GcYp8k0p2YmXEstISMlS1HCR8JMZC100rpmkN4N2tTrl9OFLlUzThUyG1sBSlbqV4JBUQM9XApPXHu7H9u/VLtG2dKLk0vsSs07PPhad5KUssOLSojwLCAPCRF/Ix4c/DZGg+67Ra3+iI0CpimzAs8ODTbPNbK9DtMKVpFprRrKpjagqWYDs44r7J6ZWAXVq/nZA7AAOqL+TjjiCRgHlFQMRtjQGgALvsvBZLwmwWCwaLBVihIHMxWLU1JvaUsG05u4JpSd9IDbCVfdOq4J+Acz4BHvBSGMMRwY3Ur1bgueiW1Lofq8+2yHVBDaCe+Wo8AAOuOOjXNTq3MvSsmvK2EhS+OeB//wAiFN1XXXL/AK7Lomas4yh9wJXPPBXRtJzkkBI446gkdkSPtBduaYW4lErOzlRnJtIcfnZwgLdOOHD7lI6h5STH1B/ajLVX8Si9HCa2xMV2gGgWXwtJ4bwz44rkdsYxsGvVe77hdqyFLNPlEqQtzkkrPJA7cDiezhGS+XDPKPYjOjNlUTkq6Si9C8gm2fYeS+8jthkZxkRaj99yEpUXZKYSQhle4pQOSCOZI6x4o6NzaoUiidIJdyXeW210o33d1KhjPPB8WY+jAiDUL7bTZp7g1rDnmr5yO2GYxTZm0dp5dfRsTM07SZlZCdyaA6MnwODgP52Iym0628hK2lpWlQ3gpPEEdojEo8WBFgHDFaQe1ckUOMQ6+PVHwXAcjljtgM1iGahh6IZpE1VbektY6YltE1RgiQqWBxdlnHAGlHwpcUU+EOeARAIjHPnG5vVizJHUTTm4rJm0p3azIOSra1Dg06Rltf8ANWEq+CNOVcpFQt6sz1BqrPRTlPmHJZ9HY4hRSr9IioqEHC8PGhXItvKb6tNtm2D2YmvePyXjVj+KJ73q7+oYh5Ew6x/FE971d/UMQ8j6p/uuVn6P/sY/e36FSp01+0Oh+9U/SYuWLa01+0Oh+9U/SYuUc4gRftHd65/Vf8dG/id9SrUuMn6qraH+0Zb9qmNrGvP95q8/5ImP1TGqa5Ptqtn+UZb9qmNruuUvMTWkF4S8sy4645SZhKG0IKlKO7yAAJJ8Uc921s2ckTe2Z+rV2rYMX2bmgNcJ+hWs8ZAPCMmeh9f4Sdx8P9Gpn+ky8WP9Sd1HOLYrGfeDvmxfPofzbjG0xczD7a23W7bmkLQtO6pKhMy4II6jmNjr8RkSjzOA3OH8Fpfo7gRYVZYYjSL21yWbdvZxLVNs5auQdnifisxjD0O6zTcGo94apTTe81SJZNIlFniA68oLcx4QhCfEF+GL39EfqJplrWk8CApbs8geRnMZW2MtOmtOdn23JZxjoqhXkKrlRVjvluv4Kc/7rKWk/wA3PXGlun/U9kWNafaiEtHdck+X1XTJOles7ZTM04ZMDfHCLLo1bWhqmbZ1H0lfmQJOoWo63udQnyszDYPYehZX8dMY/wBumzXGJyg35LsfWphtdLmlgcnE5W1nxp6T4kZhq2y3pxW9WmNbJx2ui5pecYnW3G53daC2kpQhJTu/Y7qQkjPEcI9faFtA3vpBcVJQz0kyxL93SwHE9Kz3/DwlIUnxKI64qKdUpSUqMpElrgBoY/K2Zvc+at9oaTMVWjTcCPbESXMsb2w2I+OSiX6Gl9vupvvKn/tX4zPtU7PWq+tFzW7VtN7ykLeTSZZTMzMPVGZl3kqLm9vNpZbVvEDllSePWOcYX9DSP9nmpvHP9R0/H5V+MqbY2uOsOkNfoEtpcWnUTsmp59hdNM0XHA6QMY4jh2RdVYTT9qSZMtD8Iti093PVRqY6Xbs5CM0DhBHu63v9Fmq8r0o+kmmjc5eNe7sm5WnJlUurB6aoTSWgnvU/fLUMnqAJJ6zELfQ/Vqc2irvdXugrt95RCeQzNMRN+gsL1I0upo1DtxhmZrlJaXUqe61lLLi2wVJwrikpJ4daTjHEZiFWwjKNSG03fNOZXvtStFmmUK7UpnGQD5AIiUVzBR6jCIPSAZkHI58FkqUOMa/JRSf2RBAHEaE3PHs7lfHokgxbdp+Oe+hmLs2aDnZEsAf94mf6RMxafok32t2p4576GYuvZqONkLT85x9fmf6RMx9RADsxK/8AUP8A+kp//uad7m/9rVDfUnPqh3Nw5Vab/aqiz6V/fdsI8v7IqZ/S24v3UGh15+/rjdZodRcSuqzRCkSjhBHSq4ggcRFjysjPU/WCwmKhKPyzhuClrCHm1NqKe62+OFAcMg+Qx1GDEY6UsCPcP/auRU6BEZWw4tsMR4dq2H7QTbcxoldsu8kKQuTSkg9YLrca77mu+87OttmnWretwUiUZ3+jl5KqPsNo3iVK3UoUAMqJJ8JJjYfr4v8AtNXXk/5Ij9siNbWpJBpA4dZjVNiGNiSj2uFxi/ktv25mIsGvSwhuIu3ge0rbXNzMyNMpqZTMOJfFAcX0qVEL3+5s729z3s8c88xrN1CvS86jZ01SqneFdnpNzBWxNVJ55C8HIylSiDxxGyuaVnSya/8ALrn9FMau72UPqef8UQdhoUN0SO5zQSHDh3r79JUxFhTckyG4gEG4B1zC2WbIPDZr0/8A5LA+cXEKNPf8PSgDsuOo/spiJsbIP+DTp/8AyWP2i4hPp7/h60D/AMx1H9lMRCon+Jqvc/6lbDWT7dK7x9GqfGt1iXXqLYy7bs+4RRagqbZfE0qZdYAQgneTvNAq4g8sRDHaK0M1j080pnKzc2pfpzTVzDUs5Jt1ObeK1KJKSUupCSBu58kTD2g7wvSxtOXK/YLIdqyZ2XaSgyapkdGoneO4nj1Dj1RDnVPWvWS+LMcoeolFLFHS+0+68KQ7LpSpOQnK1cBxV8JxEbY1s9hY+Hg6IOzuBi4Kt27mabAjO6URDHwjDhvg45G2XepM7EdzUW4tnG05SluMiYojTlNn2UYyy+l1Z74dRWkhfh3oxlqxsyavUK7ahqXppe9aqTkzNOTa2GKm8zOthSt7dT3wS6kZxgEHGAEmMCWvaWuWkRk9UNMmaxS5esSrc0HpdgzMnOy6hvJDyEhSSOOe+wpOTggmJf7KW0ZduuctWaXeFhvUifoKWs1FhC0yc5vlQKUhY7xwbuSkFQIOeHKMtRkpmhzEapyL2RITz7QNiRc6H4ngpUhOym1krDp80IkGMwZEYm8Nb6KF13Vq5riuGdql3TUw/WHFhM2uYQEOb6AE4UkAAEBIHLqiV/obdBmnb8ue41094yzFLRKNzRb+tpcU6FKQFffYSDjniLK22LcpknqHQqnSpUCoVuRUJttlOVPOIcCG1YHFSlBW74d0RNzZLtVy0dn+z6ZMyIlJlyUVNvo3d1W+64pzKvxt1QHgxiOk7NRm1CWhzTG4QRoNBwXOqZs/FldpYsGM8v6E3xfeJta/bY5rMIGIrCEbaumpEatqC+JRdap1kvBroZVsTz61cQVqyEp+AcfhESUPKNdmslUmrt1FrFRXNlDbs8tlJJ+xbQSkfoH6YxRzZhVtRoAjTAJ4LuT09OXQqXpVsyqnHGDhRThKEA9ZPIdsZP06tevXnMqlL2uVYpckQiYWzkKcUnHeJV2cOJiwLfmbbtWiOyMqsrmZhGQVKypa+rhGZtHdNtQKrTpeauSZbpdCdPTtMDvph9Ku+xw4ISc5yST4BzjDIPcCQ5blNTUOVl3F78JPHj8FIGiUel0WmsU+jyzcvKtJAQhA4Y7fCT29cd9SRHyw2lppLSeSAEjxCPs8omE3N1zh5xuLib3WN9RrBnp5blxWvhU+E/XZVasImABzHUF44ceB4cucYcn7X9NaIqu3fQEuYQruiRLxZmG0AnO6ocljiccjyOYlScEYPXGCNoC0adX6XOrolZqEjUkEF5EuvKHk8N9OOo448OzwxIZEc72dVs9EqcZ1pN+bTxGo7O5RlnqPTWS7O6fT81O05St7oZ8JQ+0Tx5oO6oeHh4ozhsvazuS7h0zvecU0/vZpTj6sg5JyxveDhu58KRyAjA81Qp21aQ9NW/XZSsSoILiAgtuoHZgk5x8HiiwH7vmFVdiqyqlMTEo4haFDmlSTkHyxCEW0SztFsdRkWzkAscbkaFbVQ4N5W8QAOUcDZQ8okZIByAOWe0xaWml7ymplhUu7ZXCVzTITMtoOeifTwcR8Cs48GIvGVZSy1gDESLBo1XOns6K4Oq+JqVS+gBalbo6hwjVBtXWrcNL1qum4qjaM/R6VWKo6qnuvMFDcylISlS0Hkd4gr4dSo20qA3TnjwiPW2jQdO6/pBOtX3cbFHnJJLk5RN98BT04lJ3UBvm4CCUnHLez1RCnIRjQrX0zWqbV039J05wxWLLuF1qrrGPSif5/wZ3n/umIed92RMOsfxRP9vczufimIe7p7YhyHuFa36P7CFH72/QqVGmv2h0P3qn6TFyjkYtrTXhYdD96p+kxc2AMHMV8axe7vXPqrlPxT++76lW9XKZNzNdotQabKmZGbZfdwMndSsE48OBGwv17mi4/xVycP9mnzogqDiKEgnOIpKtRJStYPWQfYuBY87fgtjoO29R2dgGXlA0g8xdTub22NF3lBO7cCM9a6cR/7oixoVqZbum+01e+qdfRPmiXAiopkzLy++6ennEOo3k573vEnPYYxwMgxXe4YwIiyuzMhKQosFl8MQWOfBTY/pGq0zHhx3tbdl7WHNZl2u9VbE13mLCp1BXVG6ZTKktytOOShQtuVcUyFFsZ75QSleB24jONW2xdJfqRn6barNYZnG6c5LU9pckW20LDZS0M570A7vHqiFIIB6yIFRwRCJs1IxIUKXdfDC93PmbleD0i1dror2huKJqbdll51zruadpxTTLgq6JgnOUz7oKvH30TT0s2xrCp+nFtUa/UVtVfkaXLydSWJIuodebbCFL3s99vbu8fCoiIefCYqVHtOYmVKjylUhthxm5NNxbIqvo22lUoocILg7F965WWtmfUvTrQvVTUmsPsVb6m684yih9DJlbiWEPOqSlac96UpcSn4DEkkbbejZ4BFyJ8dNx/7oglwzk8+uGYgz+y8hUY3Tx7l1gNeQsPJW0n6SqvIwRAhNZh/h5/FSx1Q21JapUWYo+mdFnmH5lstLqVQSlBaSRglptJV33YpRGD9yecYE2U79oujOrtfvO8255UjUqQuTaVKs9Msul5peSMjhhCuPbFlBRAI5ZinA84lS9BkZSUiScFtmxPezzPxVa7bqrxZ9tQjODnNFmi2Qv2LM+2Lq7aOt1DoMrZAnluU8zJfTNS/RcHOj3ccTn7Ax6Gk20RYGnuz5amnlwS9XFXpD7xmOhk99oBbr6xuqzx4OJ/TGCd4DkBHnV4juNPDH10fQY+RQJJ0oyQIOBhJGedz2/FTJPbypsqD50BuOJrllkANPgpSy+1lpYFAblbT/8Agf8AVGA9c79ol/a42XqDQEza6VQTTDOdIzuufWJ1x5e6nr7xQxx4nhGOkFQ5HnHYQoA8j5YkSez8nIRDGg3vYjM8CrOd26qU0wMeG2BB04j4qV2pu0rpvemnVctukKqgnagwltkOym4nPSIUcnJxyP6Ih9elInKxTegk0BSiTkGPabXjhgRzpPCJVNpsvSWmHL3sTc5qhqu0s5Vpxk7HtiZkMsuamaNrLSqasiYoKTW0zTlIVJALkcJ6Qs7g473LPXEK7nk3qhSHZOWQC4oDAjutnqycR2EKx9jjPhjBTKTLUkuMve7jc3N9Fire1M7XIkKJNAfstLC3ipZ7PO1Bppp5o9aliXEmroqdHkhLzPRSW+3vb6jwVvcRgiI42vclOoO1LS9WpxuaXQZOrzc670TW890TiHUp7zPPKxkZ7Y8FPHmD5Yrw7Iwy1DlJaJHiMBvGBDs+fLLJSZnbupzLoBfh/Y+7l8M8+xTr9e3oxgYauUf+mnzoxvtIbSWnGrGidxWLbBq4qdUTLplxMynRp7x9tw5OTjgk/DEXCE9QgcE8orpTZGnScdkeEDdpB1yuFOmvSdWJuC6C8NAPZnn8VKbQHa+sCytMLbsC86JXqbPW9TmKeuZaYEyzMdGkJ30lB3hnHIp4Z5mMi1jbY0mlpFb9HRW6pMBJ6NgShYBVjhlbmN0dpAJ8EQVCiDwxFQMjjw68x8xtj6bHjGM4OzNyL5XK+mek+tMgiEwMuBa+HNSp2Z9UU6k7WdPuq+pIvTU3JvylIZZYU83JKAJQBwykJSXSV9qyTgGNkYGDEU9gjTKfsywZ6uXPZa6ZV6rM9LLzszLBD7kmUI3EglRUEk7xxup5jnziVeOO92R0OmSjJKWbBhiwGg7Ft+zMKYbJ9PNuvEiEvNxnc8/6yX3HWnZtmTaU87k7qSQBzOOoeGOcqA5xgnXbXKl0Nt+0reUiZqgKelfSoKRL9ZHDmr6InEgZuW0QYLo7sLQslahai23p5Rl1OtzQC1JPQy7Z+uOnH3I/59Ua56j3TUSoIdKllwqGTk5J5mLquq465cri6nWKg9OPboSHHVk7o7B2RjtusSss4/LrccD5Ud0jiIgxowiCwW106T9SN3Z3WTNPKP3BOGaqRD83vpDe8eDaPuvhI64lAzr1Tg/LUhktyLSEpaQlGHFkgYCREftm3TM6s1yZNxVOel6dT2g4pEqsIU8onASVEHA8XHwiJk2zpbYlpKD9DtuUZmB/lC09I98dWT+mM8qHsAJXlSn5QEMisxOHgvZt+YnZylszU+ypp10b26sYUE54ZHUcR6XXFEpxH1EgnitRecTi4Kh6ucY61I0m+rVLk3RrgmKJUyOLzad9tfDHfJyD8II+GMik4i2brvSTthaW5hoKW4neTvL3QfBmMkIPJszVSpF0w2MPVT7ShTetkXXpFPzFMuWTbnWXW+kampZRU2tJPPBGQc5yIwjcdUpTyu6ZWWSFk99upxnjExNStX7D1NoT0k7TppmfpUwS0oYUlW6ob6SRzSoAjyRFm8afbL9QmajKNBjpHCpLYPAZ6oiTEPo35rokkZmNCAmm2cFlXZz2nLM0xsWtW/eUzMSfRT6ZuXdaZU5lC0pCwccsFOc9YV4ImZp9qFa2oVEZrFs1dmdZWhK1bi94pB5HxGNR8yuXFcMiUb6HhuKA45B5xJ7Ru6Zmgy1j1uizTUrN26oUWosOrKGlyClbyerA3t1zlkhRSfBE6DhmGYeIWpVuS6Jxijip+E5GMRaWo1q27c1DcauHT6n3Y20krTJzLDDi84x9b6XCUqx15EXBSa3Sa5JN1GjzrM5LujKXGlhQ8XgMdl4FxGE8+qMNuBWtvYHtLXC4PNaPtQmJeVqN0SstTn6czLvzrSJOZ/u0qlKlgNOfjpAwfCDEKun/ABUxte9EbrNVndTV0apUZMq1SqGRLTIwe7EuBSisHngHKMHrB7RnVL0R7FeQxXS8NsJzmHOxWlbLysOSmZuXBuGuFsrc+ClJpsQmw6ICpP8ABU/SYuQkDBCokjszUekTGgljPv0qTccXSUFS1sJKid48yRGTfSGhe00j+bo/dGgzu1DYMw+H0ZyJGvatyPoDmakTOCcaOk9q2E5B2fPtUId/8Yw3/wAYxN70goXtLI/m6P3Q9IKF7SyP5uj90Rt7GdWfFef3dJr/AHrfkP4qEO/+MYb/AOMYm96QUL2lkfzdH7oekFC9pZH83R+6G9jOrPin93Sa/wB635D+KhDv/jGG/wDjGJvekFC9pZH83R+6HpBQvaWR/N0fuhvYzqz4p/d0mv8Aet+Q/ioQ7/4xhv8A4xib3pBQvaWR/N0fuh6QUL2lkfzdH7ob2M6s+Kf3dJr/AHrfkP4qEO/+MYb/AOMYm96QUL2lkfzdH7oekFC9pZH83R+6G9jOrPin93Sa/wB635D+KhDv/jGG/wDjGJvekFC9pZH83R+6HpBQvaWR/N0fuhvYzqz4p/d0mv8Aet+Q/ioQ72esx5leWDJJ74cXRzPgMTx9IaH7TSP5uj90UXbtvuABdDp6gDkAyyDx8kBtawG/RnxWSF/Z4mobw711uX7p/Fa9UKH3yfLHMhacfZCNgX1NW57QU781R+6K/U3bvtDTvzVH7oy74M6s+KmH0BTR/wCdb8p/FQDQocO/THOhzwj4DE9fqbt4f5hp35qj90Pqct/2ip/5sj90fJ2vYf8ATPisTv7P00f+db8p/FQRQsc94RyoXx+y/TE6TblAP+ZKf+bI/dD6nKB7SSH5sj90eb3M6s+KxH+z1NH/AJ1vyn8VB5Dgzjh5Y5QQU5BiYd60Sis2XXnmqRJIWimTSkqTLoBBDSsEHEQ53iYuaXVBVGOc1trLlPpB2CibCzEGBEjCJ0gJuBa1jbivuEIRakWXO0j3LIteYvW7qNacn0/TVaeZlAWWS6tAWoArCARndGSeI4A5IHGPDi89G7/o+lmplB1Cr8pOzMjQ31TLjMmUh1Z6NSUgbxAxlQzk8sx9Q24ngKZT4bY01Dhv0Lh9Vtt0t08ldMbLkLRlqzUqqZNGFzlQfLjzqu3j9ikcgkcAAB2k3LP1KQpUqudqU9Lysu0Cpbr7gQhIAySSeHKNfVc9FJrT8spq2NM6fLPkEhycnVvJT/NSlOfLEZNU9pTVPWGodPfF0vzMmh0LakGQGZVkZ5JbTzxkjeVlXUTG2slnaaL9EQmshQxDZkBkFO/U/bRpVcqc9YOmUqt5kyalTNbWpTXRnfCQGmyMnI+6OOByBEeahW0pU4684SpRJJJ4k88xgiiXQKTdqFJUVtT0omV3gM9+kgDy7uf5wi5alcKpt4gKVjOMZisnw9j8DRktwoQY2Xx29olXsi+GWkrlltb6c8cRkTTDZ8u7WJpy5KMJOn0xLvQ9NNKIK1AZVuAA5xkcYxXphZszftyS9JYT0TBWlUzMEHdZRnioxsn05ptItyhSlu0JG5KSDYbbB5nHNR7STkxkkpPEC5y+56ccBhbqvrRvSWn6T0BdPam+6puYKVTL+7ugkDglI6gPDGRE8ot2dqLyVJbC+BI4Zj3pdW8yknhkRMiQjDAJWtTGNzsbzmVyx8OOBAhvjHOOm++FndHVHw1uIrC1hcbKr8wSd1Bx4Y8Kt0ChXVKLptxyTc40rlvZBT4iOIj1HyOjKhzjzA79kQYlw4dxkrCCy2bMiFh6sbKmm/TO+llbrFLEzkFtqaSpI6+G+lR5+GIc65WAvTG6ZqgzFaU4ZdIfbU8QOlZV9i5w59h7CDGw2rTSQ4jpDnB4HsjH+qen1uahUxpqqyzCZ6XUFyM6plK1sOA5Tz+yTnmk8CCYyOk2RRmc1bMqMzDFnPJ71rQplTlmagurTkyyUZIR32YumyNT6Imp12Qq890bU/Lobpq1glLT4WkqzjkCARntMXXtBaHUy0ZaVuhFtyNETPzRkJuWknD3MZvdUsOy4J4NrSlR3PuSCMYxGAXaY1ITALZKwOPHsiOPV5KJdxJcF5EjR6gzorAA8VIfT/aKvnTS8jXaLOK7gW+FTlNcWSy8nGFAjPA4zhQ4g45jgZn2Vt1bOd4TsxIP3iKA8w63LpVWWjLNvLUnJCFngAk5BKt3qIyCDGrRur4SUKJPacxZdWqDTiakWjlLj4KSOW8MZ/RmMUF4mHEvWKry8vChQyzUZHtW2vbBq+i9y6C3hVK29Qa1OSFHfVTXpeaaW+08tGG1NLSSocSD2Ec+Efn/AN1f3w+MIzdPKV3FMYUf7ksZ/mmMF5H/ANMIsBrT7K1bomNiOewAXtw5XW23ZgI9QCxh/sls/wDEqMobw5xkXYd0+syqbJOl0/ULbkH5h6gtqccWyCpR318SYzoNL9Puu0ab+QEcxnNipmZjvjNiNs4k8eJuutSfpAlZaXhwXQXEtAGo4CyiNvCG8Ilz6l+nv4IU38gIepfp7+CFN/ICI24c31rfNSv1jynUu8QojbwhvCJc+pfp7+CFN/ICHqX6e/ghTfyAhuHN9a3zT9Y8p1LvEKI28IbwiXPqX6e/ghTfyAh6l+nv4IU38gIbhzfWt80/WPKdS7xCiNvCG8Ilz6l+nv4IU38gIepfp7+CFN/ICG4c31rfNP1jynUu8QojbwhvCJc+pfp7+CFN/ICHqX6e/ghTfyAhuHN9a3zT9Y8p1LvEKI28IbwiXPqX6e/ghTfyAh6l+nv4IU38gIbhzfWt80/WPKdS7xCiNvCG8Ilz6l+nv4IU38gIepfp7+CFN/ICG4c31rfNP1jynUu8QojbwhvCJc+pfp7+CFN/ICHqX6e/ghTfyAhuHN9a3zT9Y8p1LvEKI28IbwiXPqX6e/ghTfyAh6l+nv4IU38gIbhzfWt80/WPKdS7xCiNvCBIiXPqX6e/ghTfyAh6l+nv4I038gIbhzfWt815+seU6l3iFCi/Dixrh8FKm/2KohWlXHiY3TTOkum09LuSs3ZdJel30KbdaclkqQtKhggg8wRFvjZk2esD+01aPD/ZTX7o2Ki7NxqYxzXvBue1cc9JsLfuagR5c9GIbSDfO5JvwWn0HJzmPqNwPrZdnsctG7R+S2v3R9etn2fvcctL5La/dF3+j3H/ADfVcvPo9meub4FafAI61UbW7T5hDaSols8BG4z1s+z97jlpfJTX7os/V/Z60PoulN51qkaUWvKT0hb9QmZaYapjSVtOol1qQtJxwIIBB8EeCRfDOMHRfcPYaZkniZ6VpwZ2seGa02jfyVBXejPGMjaZ7P8AqlqpNS5t6gOsUt1Y6SqzqSzKtJ61bxGVeJIJPZEp9GtYtEKxRGKVqFY1s0uuy6AyJtNIl0MzSAMJVkJwhQ6xy6xzxF73br5YdF+tG6Euy6EhKGJc9JugDgAE8h4IumVCG5oN1vMpWpGZgCYLwG9pC7ejugGmmjSGJslu5LibwFVOdZCkMZGCGWjlKB1b3FRB59UY+1m0JsGjvTN6SF1SlvSTzinXZR1JWgrJyQykd94kcQM8MCLbuTau3ErZtGgLUpWcTM8rdwe0ITnPwkRg+6ryuS9akatclUdm3uSAo4Q2OxCeSR4hEGbqMJzbNzcq2f8ASBKU6GWSJxv8h/XYpWaCVOhTdprn7bkDLMys65IuuO/3WYwhCgtfZneOB1RK/Td512nNuLVnfTkGIX7MgYb06mmykbz1WdcUSOYDbYH0RM+xB3LRWQSAhKAf0Ra055fBBPFbRQqhFqMlDmo9sThc20Xvz83icQ3gcFjMXMJ1XRJQgdXCLGdUuanQviolY5Re0rLq6NPenkOqJEa1hdWz8JzK5Wi6oZJPHnHysYPKOcpcSngk4x2R11b28cgjxiIwNysQNyuJ9zCcR5iyENqUI7kwVKBwM45x5j68NKA5xLhjJTIfsi6tyuzH1xCc8SoR5dXdc7kUtPNsb0c9dWTMJAPIiOjOlSpdxJzuqQeMZfd1X05wOqi7teJNT03kFLeJTL15taRn7FfRugKHiyfLEWpm2KjVqe1UqA2qoZTiaYa759hY55QOJSeYUBjmDgjESm2lWg/pXOLVxXLVWXWB4ypJ+mIlyU7OU+aanZGbdlphlQW26y4ULQociFDiDGr1KK6HNeC5fWtqZnZyunD7UJzW3bfzHJX3p9sz3df8nNzdWm3bcluhUJZx5jLjrvVlBIIQOtWfFxjzrq2O71prSZe37ootVSHN1SFhbCyTzVjCgQD4eUerTtf9Sqcz3LM1hM+jl/VCAVHxqGCfhi6KDtCU51DpuuQnGXQD0bkilLoV4ClaklPlMfUCchMF1cwtu6VUSDEJYe3TxzWHKjsk6mU+2Ljr1XqlvycpRKe5NuOKmlr6UBJJQjdQcKx24GccYhJgfefpjYpq7rxOXRZVUtCgSL0hS5phZmnHnAXpkJG8EkJ4ITkAkAnOBxjXjvM9n6YyiY6ZxLdFmkKvAqkWIJX2mttmOZuv0NbB60p2PtKQVjhb7fX+OuM9hxHMOJ8sa39lx971vNhAOrA9KEcAogDvlRlLpX/Z3Pjxpsztq2XjOhdD7pI15G3JVsbaUQYjoZh6EjXke5TO6RPsifLDpE+yJ8sQx6V/2dz45h0r/s7nxzGDfpvUn5vyWLelnV+f5KZ3SJ9kT5YdIn2RPliGPSv+zufHMOlf9nc+OYb9N6k/N+Sb0s6vz/JTO6RPsifLDpE+yJ8sQx6V/wBnc+OYdK/7O58cw36b1J+b8k3pZ1fn+Smd0ifZE+WHSJ9kT5Yhj0r/ALO58cw6V/2dz45hv03qT835JvSzq/P8lM7pE+yJ8sOkT7InyxDHpX/Z3PjmHSv+zufHMN+m9Sfm/JN6WdX5/kpndIn2RPlh0ifZE+WIY9K/7O58cw6V/wBnc+OYb9N6k/N+Sb0s6vz/ACUzukT7Inyw6RPsifLEMelf9nc+OYdK/wCzufHMN+m9Sfm/JN6WdX5/kpndIn2RPlh0ifZE+WIY9K/7O58cw6V/2dz45hv03qT835JvSzq/P8lM7pE+yJ8sOkT7InyxDHpX/Z3PjmHSv+zufHMN+m9Sfm/JN6WdX5/kpndIn2RPlh0ifZE+WIY9K/7O58cw6V/2dz45hv03qT835JvSzq/P8lM7fR7InywDiB92nyxDHpX/AGdz45h0r/s7nxzDflvUH5vyXu9Ter8/yUz+kR9+iHSp+/T5Yhh0r/s7nxzDpX/Z3PjmG/TeoPzfkm9Ter8/yUzlOoxkuJ8sWNrk4n1Fb8ysfazU+vn/AFK5Eaulf9nc+OYopbi0lC3FKSoYIJyCOyPHbctII6H/AO35LFG2mbFhuZ0eotrzUAt9HIq+DMN9vnvjPPOeMT17ikv9UZ/JiHcUn/qjP5MRVb03/wBPzXN/0N++oFlxB5r/AEwLiCMbw8sT07ik/wDVGfyYh3FJ/wCqM/kxHm9PDo/NeCij76+Nh/SO1b70fmqzWZqqofRWZhgJlZxTSN0IbIykDnxPGJQS+kNElWUsMXFcqGwMAConq/mx4mzs2hm0amllpKR6YrISkYGeibjDA2nNW5ST1DduBdBpNatmmzc9JW/N0iZbfSlDyUNOh4uBD7ZSckpxxIxwjf6fUmPk4UZwIxA+S7vsVsxHq9OYJUNJYGg8D7TsI+F9ToOJ0UiJfSulyzodZuW5UrTxB9MD5sd/6hk5wbwuX8//AOmIs3BtR6vUCw7ZuKdqlGl361U5xl+Ym7XnWUMsNSjbqQlhTu+4CtSh0iSU4I+9UYuGq7UOoVoSVDuG+KNTKbIXHZE3VpRkNrK01Zgb4Rvb/FtbZCgjG8OW8YzCqy7ib3ysfHRbk/0dVQMa4MacRcBnmSwkOsLfuuPcO0XkKbGSP9L7l/P/APpihsYE/bdcuPf/AP0xHqm66a4nUq17Dra6QyucotNqdUTK0GZmFB2YUekb3kOEMJSMJC1gjIPijgtPa0vGvzNo0J+ltIqdWvF+jVCYNKfbkjIpLoSGXiooL2UIyMnhvd7wg2py/bqfJeO9HlSaLsaxwADsjoCHEHTQhp8lIdenrC+KrsuY/wDqH/THGrTSSIObpuX4ah/0xhm09pmu1vXObtGcmKKLWmp2o0imBvhNiak221FTh3z3iyXQnvR/czxMWZbG13qVMSEnTbnp9Ilq5VLjpSKetuVcDMzR5mZMu6UguH66hxCgTnHfJ73gc+ipy4sAT/VvxXo9H1Xz/Zj3Wutfg4uGnG2E4uVr6KRrmjlCeXvvXBcaieJzUT5sfKtGLePemvXHg/7RP7owPb+05q0m6G6jXpa3Zu1Jq/XrHTLS0u61PtLxvNv75WpKwBwUN0ZPLGRGVLx1Zuegaz/UFJop/pWbKn6+C4yovd1MuJSgb28BuYJyN3J7REiFOw44Lm6Xster1GibOdH67az8gWm+d7WPaDqq3DsraXXXIPUuvO16clZhxLrjaqosBSknIPDB4GLW9YJs4HiKFWfld798Ymr22VrFTqXZs5JS1tOzddtr05clDSZp5c7Nd2uMiXYDThKCpCQQVZGQe0CLuu3ac1jteu3rXl0e2zbNjP0pNRpT7LqagtE2gFSW3w5ub6FZHFBB7I+HxIEU3e25WjRZqizby+LCDiLXJbfK19eQCuobAmzicH0irPw1d798fCtgHZwJP9j9ZP8A6u9++OldO1PV6PtBy1kSztGRZ8nO06jVQvg93GcnW3VIW2d8ANtq6FK8pOO+yRkY7DeqGv8AK6q3hZ8/V7LdplqUZVcc6GlTCXnWXEO9C2FF4jeSpCN444jOMQwy3Bo5aJ0VDJIZAac8OTQc7X8MvJeJqHsG7O9KsK5arJUSsJmJOjzkw0o1d4gLQwtQyCeIyBwjQxup7Y/QBpfqnfurGgt73HfC5Mqct6YWwiVokzIISFyjilBK3lqD45YW33vljQHvq8HkiRAbCLbsFleUqBJdD0sqwMa7PIWutnmzjrHpJQdDLKo1a1OtaRn5SlobflpirMNutK3lcFJUoFJ8cZI9XrRD3XrN+W5bz401b55gcfHFCsnt8sajMbFy0xGdGMQ+0SdBxN1WRdm4MZ5iF5zJPity3q9aIe6/Zvy3LefD1etEPdfs35blvPjTTvHtMN49pjFuNK9YfALHuxA++fJblvV60Q91+zfluW8+Hq9aIe6/Zvy3LefGmnePaYbx7TDcaV6w+ATdiB98+S3Ler1oh7r9m/Lct58PV60Q91+zfluW8+NNO8e0w3j2mG40r1h8Am7ED758luW9XrRD3X7N+W5bz4er1oh7r9m/Lct58aad49phvHtMNxpXrD4BN2IH3z5Lct6vWiHuv2b8ty3nw9XrRD3X7N+W5bz4007x7TDePaYbjSvWHwCbsQPvnyW5b1etEPdfs35blvPh6vWiHuv2b8ty3nxpp3j2mG8e0w3GlesPgE3YgffPkty3q9aIe6/Zvy3LefD1etEPdfs35blvPjTTvHtMN49phuNK9YfAJuxA++fJblvV60Q91+zfluW8+Hq9aIe6/Zvy3LefGmnePaYbx7TDcaV6w+ATdiB98+S3Ler1oh7r9m/Lct58PV60Q91+zfluW8+NNO8e0w3j2mG40r1h8Am7ED758luW9XrRD3X7N+W5bz4er1oh7r9m/Lct58aad49phvHtMNxpXrD4BN2IH3z5Lct6vWiHuv2b8ty3nw9XrRD3X7N+W5bz4007x7TDePaYbjSvWHwCbsQPvnyW5b1etEPdfs35blvPh6vWiHuv2b8ty3nxpp3j2mG8e0w3GlesPgE3YgffPkty3q9aIe6/Zvy3LefD1etEPdfs35blvPjTTvHtMN49phuNK9YfAJuxA++fJblvV60Q91+zfluW8+Hq9aIe6/Zvy3LefGmnePaYbx7TDcaV6w+ATdiB98+S3Ler1oh7r9m/Lct58PV60Q916zfluW8+NNO8e0xULI5c4bjSvWnwCbsQPvnyX6AtC9prZzpFtVCXq+vFgSS3J9SkofuOUbJT0TYyMucuBjoy9T2A2Wawy/rpY056dyKqbMLm7/bfWiVUoKLTalvktpKhnvcGNBfSHrGfHALweWY2iUpkCVl2SxGIM5rbKTMzVFgdBJxXNGV7Ei9jcacit/1NuPYLprNKYGu9izaKLMvzckJ2/m5kNreYDDg+uPnKS2MBJ70cSBnjHzUa/sCVe16DZ1T1u0/mqXbM0qbpjTt8MlTBPNAX0+8W+rcJKcADGAI0B7/HlDf8EZ/U4GHDhFjr/XwCsztBVcYiesvxA3BxG4Oeev7zvE81+g2s6gbD9dvdnUSd1/sdutsNMspdlr8aYQptokoSptD4QsAk8FAg9ccMnemwnI02kUmX1y09TLUOsOV6SH1ay5U3Oub++snpskfXF96cjjyj8/AXjq4Q3z2R9erQb4sI8O3PxWP9N1LA2H077NAA9o5AXAAzysCbd638SFV9D4pTNJRTtX9NWX6JPCpSk4m8pfuovhRVlx7pt90EqOUrJBBwRHLNV/YCnZe2JeZ1n06X9SEwZqkrF6sBbLhdDvfKD2Vp3wDhWRw5RoB3vBDe4YxHnqkva2AeHJfZ2gqxdiMy++eeI8QQePEE37zzW/ug1rYBt27FXpIa0aeOVQTrtSbVM3uy8y1NOHKnkMrfLaV+EJyOqPW1G1C2GtU5uTqN3a66fuTsi05LtTUpe7Mo70K/s2lKafTvIV1g58GI/Pfv8MY/TFN8x9tgQ2AtY0AHNV9Smo9Yt+kHmLYWGI4tNBnwX6F6HqZsNW1cVKuiha16aSc9RaN6QSPR3fLdGzJb+/uBBe3Sd7jvEb3E5MePVrg2Aa5ekzftY1n07napOTDU3MJevhoyzzzQAbWuX6folboHAFJHPtjQBvkQ3vBH10bLWt2qudJSz24XMFr30GvPvW/mqVT0PatM1hFU1b0ymHq5UvTabnF3jLGaMxvJVlD3Tb7acoHepIHE8OJi5lau7Fa67WrlXr3p2ajcNMbpFReN5S316WQFBKcdNhJwo98MHjH54N/wQKs9UBDYOCNkZZuYYPDv/E+K37jUvY2010qu+3dPde7LUmeok0w1KO3y1O98JdaUIaS6+opznG6nGeHCNDO+17Inyx5+/wCCG+Y+22YLALPChw5duCE0Acl8whCC+0hCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRIQhBEhCEESEIQRf/Z" alt="long term liabilities examples" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="377" height="283" /></p> <p>For example, financial institutions offer asset management or brokerage services, and the assets managed through those services are typically owned by the individual clients directly or by trusts. While these financial institutions may benefit from servicing these assets, they do not have any direct claim on them. Businesses try to finance current assets with current debt and non-current assets with non-current debt.</p> </p> <p><h2>See Advice Specific To Your Business</h2> </p> <p>It is important to consider these off-balance-sheet-financing arrangements because they have an immediate impact on a company&rsquo;s overall financial health. This means that other short-term liabilities, such as accounts payable, are excluded when calculating the debt-to-equity ratio. Analyzing long-term liabilities often includes an assessment of how creditworthy a borrower is, i.e. their ability and willingness to pay their debt. Standard &#038; Poor&rsquo;s is a credit rating agency that issues credit ratings for the debt of public and private companies. As part of their analysis Standard &#038; Poor&rsquo;s will issue a credit rating that is designed to give lenders and investors an idea of the creditworthiness of the borrower.</p> </p> <p><img 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" alt="long term liabilities examples" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="357" height="268" /></p> <p>Other long-term liabilities are debts due beyond one year that are not deemed significant enough to warrant individual identification on a company&#8217;s balance sheet. The current portion of the long-term debt is the portion of the principal amount that is payable within one year of the balance sheet. Let&rsquo;s take, for example, the installment of the loan or, debt that is due for payment in the current year will count as this kind of short-term liability. Long-term liabilities are debts of a business that will not be paid within the current operating cycle. Expenses are also not found on a balance sheet but in an income statement. Paying with a credit card is considered borrowing too, unless you pay off the balance before the end of the month. And a business loan or getting a mortgage business real estate definitely count as liabilities.</p> </p> <p>Sage Fixed Assets Track and manage your business assets at every stage. Sage 300 CRE Most widely-used construction management software in the industry.</p> </p> <p>Janet Berry-Johnson is a CPA with 10 years of experience in public accounting and writes about income taxes and small business accounting. Sage Intacct Advanced financial management platform for professionals with a growing business. A large liability in the category of dividends payable reflects upon the good profitability of the firm. However, there could be an adverse effect on the liquidity ratios.</p> </p> <p>For example, in addition to debt like mortgages, a total debt-to-asset ratio also includes short-term debts like utilities and rent, as well as any loans that are due in less than 12 months. These assets include tangible assets like equipment as well as intangible assets like accounts receivable. The ratios may be modified to compare the total assets to long-term liabilities only.</p> </p> <p>A liability is a debt or other obligation owed by one party to another party. Article 35 Liabilities are generally classified into current liabilities and long-term liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. Liabilities can be classified in the balance sheet as current or long-term liabilities . The optimum capital structure is the ratio of long-term liabilities to equities when the average cost of capital is lowest and the value of enterprise is max. Long-term liabilities are those amounts of debts not due for a relative long time, typically more than one year. Note that a long-term loan&rsquo;s balance is separated out from the payments that need to be made on it in the current year.</p> </p> <p>Long-term liabilities to be matured and payable within a year shall be shown as a separate item under the caption of current liabilities. Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities. Long-term liabilities are financial responsibilities that will be paid back over more than a year, such as mortgages and business loans. An example of an expense would be your monthly business cell phone bill. But if you&rsquo;re locked into a contract and you need to pay a cancellation fee to get out of it, this fee would be listed as a liability.</p> "

long term liabilities examples

Long-term liabilities are financial obligations of a company that are due more than one year in the future. The current portion of long-term debt is listed separately to provide a more accurate view of a company’s current liquidity and the company’s ability to pay current liabilities as they become due. Long-term liabilities are also called long-term debt or noncurrent liabilities.

Long-term liabilities are also known as non-current liabilities or long-term debt. When organizations prepare their financial statements, their current liabilities (i.e., the liabilities due within twelve calendar months) and their long-term liabilities are listed separately.

What Are The Main Types Of Liabilities?

The balance in the current liability section is the amount due within the next twelve months and the balance in the long-term liability section is the amount due in greater than twelve months. These two amounts added together would be the total balance of the debt. Most businesses carry long-term and short-term debt, both of which are recorded as liabilities on a company’s balance sheet.

Your company would take on a long-term liability to acquire immediate capital to purchase an office building or computer equipment, for example, or to invest in new capital projects. Read on to learn what liabilities, assets and expenses are, and how they differ from each other.

  • A note disclosure text box is provided for each category for the purpose of corroborating facts or explanations.
  • Sage Intacct Advanced financial management platform for professionals with a growing business.
  • Current accounts usually include credit accounts your business maintains for inventory and supplies.
  • These are potential obligations that may arise depending on how a future event plays out.
  • Long-term debt compared to total equity provides insight relating to a company’s financing structure and financial leverage.
  • Non-current liabilities, also known as long-term liabilities, are debts or obligations due in over a year’s time.
  • The best accounting software can help you track your business’s assets, expenses and liabilities.

Neil Kokemuller has been an active business, finance and education writer and content media website developer since 2007. Kokemuller has additional professional experience in marketing, retail and small business. He holds a Master of Business Administration from Iowa State University. These are bonds with a feature that allows holders to redeem them for shares of common stock. Here’s what you need to know about the different types of debt companies may take on. Founded in 1993 by brothers Tom and David Gardner, The Motley Fool helps millions of people attain financial freedom through our website, podcasts, books, newspaper column, radio show, and premium investing services.

Short Term Or Long Term Liabilities?

There are many types of business liabilities, both current and noncurrent. Expenses can also be paid immediately with cash, while delaying payment would make the expense a liability. It is reported on the notes to the financial statements and on the Schedule of Long-Term Liabilities.

long term liabilities examples

However, if a company does not file on it’s 10-Q/K either current portion or non current portion of debt, we will not list a value. Long-term liabilities are reported in a separate section of the balance sheet, as shown below. This refers to taxes due to the government that have not yet been paid. Though lease agreements are often categorized as long-term debt, payments that are due within the year are considered short-term debt. Some companies offer long-term benefits to their employees or provide them with pension payments in retirement.

What Are The Types Of Liabilities?

Small Business Administration has a guide to help you figure out if you need to collect sales tax, what to do if you’re an online business and how to get a sales tax permit. Long-Term Liabilitiesmeans the liabilities of Borrower on a Consolidated basis other than Current Liabilities and deferred taxes. Long-Term Liabilitiesmeans all Indebtedness and other long term liabilities of the long term liabilities examples Company or any of its subsidiaries on a consolidated basis determined in accordance with GAAP . Any pre-payment or other penalties required to be paid in connection for Indebtedness to be repaid in full on the Closing Date shall be included in the calculation of Long Term Liabilities for this purpose. Long-term liabilities are also known as noncurrent liabilities and long-term debt.

What is an example of long-term liability Brainly?

Long-term liabilities are financial obligations of a company that become due more than one year. In accounting, they form a section of the balance sheet that lists liabilities not due within the next 12 months including debentures, loans, deferred tax liabilities and pension obligations.

Ideally, a fixed asset is not consumed and converted into money within twelve calendar months. Just as long-term liabilities and current liabilities are recorded separately, fixed assets and current assets are also listed separately.

The loans are often used to finance your operations, or pay for expansions or new equipment. The Times Interest Earned Ratio is used by financial analysts to assess a company’s ability to pay its required interest payments. The higher this ratio, or the more EBIT a company can produce relative to its required interest payments, the stronger the company’s creditworthiness and overall financial health are considered to be. Calculating a company’s debt to equity ratio is straight forward, and the debt and equity components can be found on a company’s respective balance sheet.

Long-term liabilities are vital for determining your business’s long-term solvency, or ability to meet long-term financial obligations. Your organization would fall into a solvency crisis if you are unable to pay the long-term liabilities when they are due. Assets and liabilities are part of a business’s balance sheet and are used to judge the business’s financial health. The effects of transactions that result in long-term liabilities appear in various accounts on the income statement.

The total value of the aforementioned liabilities amounts to $340,000. All line items pertaining to long-term liabilities are stated in the middle of an organization’s balance sheet. Current liabilities are stated above it, and equity items are stated below it. These loans often arise when a company sees an immediate need for operating cash. Off-Balance-Sheet-Financing represents rights to use assets or obligations that are not reported on balance sheets to pay liabilities. For example, if Company X’s EBIT is 500,000 and its required interest payments are 300,000, its Times Interest Earned Ratio would be 1.67.

She plans on paying off the laptop in the near future, probably within the next 3 months. Owners should track their debt-to-equity ratio and debt-to-asset ratios. Simply put, a business should have enough assets to pay off their debt. This article provides more details and helps you calculate these ratios. A simple way to understand business liabilities is to look at how you pay for anything for your business. You either pay with cash from a checking account or borrow money.

Debt To Equity Ratio:

Typically, a Times Interest Earned Ratio below 2.5 is considered a warning sign of financial distress. What this example presents is the distinction between current liabilities and long-term liabilities. Not all income is paid to you with immediacy in mind; some may be paid in time to come.

long term liabilities examples

For example, financial institutions offer asset management or brokerage services, and the assets managed through those services are typically owned by the individual clients directly or by trusts. While these financial institutions may benefit from servicing these assets, they do not have any direct claim on them. Businesses try to finance current assets with current debt and non-current assets with non-current debt.

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It is important to consider these off-balance-sheet-financing arrangements because they have an immediate impact on a company’s overall financial health. This means that other short-term liabilities, such as accounts payable, are excluded when calculating the debt-to-equity ratio. Analyzing long-term liabilities often includes an assessment of how creditworthy a borrower is, i.e. their ability and willingness to pay their debt. Standard & Poor’s is a credit rating agency that issues credit ratings for the debt of public and private companies. As part of their analysis Standard & Poor’s will issue a credit rating that is designed to give lenders and investors an idea of the creditworthiness of the borrower.

long term liabilities examples

Other long-term liabilities are debts due beyond one year that are not deemed significant enough to warrant individual identification on a company’s balance sheet. The current portion of the long-term debt is the portion of the principal amount that is payable within one year of the balance sheet. Let’s take, for example, the installment of the loan or, debt that is due for payment in the current year will count as this kind of short-term liability. Long-term liabilities are debts of a business that will not be paid within the current operating cycle. Expenses are also not found on a balance sheet but in an income statement. Paying with a credit card is considered borrowing too, unless you pay off the balance before the end of the month. And a business loan or getting a mortgage business real estate definitely count as liabilities.

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Janet Berry-Johnson is a CPA with 10 years of experience in public accounting and writes about income taxes and small business accounting. Sage Intacct Advanced financial management platform for professionals with a growing business. A large liability in the category of dividends payable reflects upon the good profitability of the firm. However, there could be an adverse effect on the liquidity ratios.

For example, in addition to debt like mortgages, a total debt-to-asset ratio also includes short-term debts like utilities and rent, as well as any loans that are due in less than 12 months. These assets include tangible assets like equipment as well as intangible assets like accounts receivable. The ratios may be modified to compare the total assets to long-term liabilities only.

A liability is a debt or other obligation owed by one party to another party. Article 35 Liabilities are generally classified into current liabilities and long-term liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. Liabilities can be classified in the balance sheet as current or long-term liabilities . The optimum capital structure is the ratio of long-term liabilities to equities when the average cost of capital is lowest and the value of enterprise is max. Long-term liabilities are those amounts of debts not due for a relative long time, typically more than one year. Note that a long-term loan’s balance is separated out from the payments that need to be made on it in the current year.

Long-term liabilities to be matured and payable within a year shall be shown as a separate item under the caption of current liabilities. Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities. Long-term liabilities are financial responsibilities that will be paid back over more than a year, such as mortgages and business loans. An example of an expense would be your monthly business cell phone bill. But if you’re locked into a contract and you need to pay a cancellation fee to get out of it, this fee would be listed as a liability.