ol.lst-kix_gzwcj1yl94q5-6{list-style-type:none}.lst-kix_mp0h74hbwuv3-2 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-2}ol.lst-kix_gzwcj1yl94q5-5{list-style-type:none}ol.lst-kix_gzwcj1yl94q5-4{list-style-type:none}ol.lst-kix_gzwcj1yl94q5-3{list-style-type:none}ol.lst-kix_gzwcj1yl94q5-2{list-style-type:none}.lst-kix_rkk8v4dijgus-1 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-1}ol.lst-kix_ivxzq140ckj2-7.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-7 0}ol.lst-kix_gzwcj1yl94q5-1{list-style-type:none}.lst-kix_9h7mhge616pn-6 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-6}ol.lst-kix_gzwcj1yl94q5-0{list-style-type:none}ol.lst-kix_9h7mhge616pn-0.start{counter-reset:lst-ctn-kix_9h7mhge616pn-0 0}ol.lst-kix_gzwcj1yl94q5-8{list-style-type:none}ol.lst-kix_gzwcj1yl94q5-7{list-style-type:none}.lst-kix_ivxzq140ckj2-7 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-7,lower-roman) ". "}.lst-kix_gzwcj1yl94q5-1 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-1}.lst-kix_ivxzq140ckj2-8 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-8,decimal) ". "}ol.lst-kix_gzwcj1yl94q5-6.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-6 0}ol.lst-kix_jg0oq8ohqrq2-0{list-style-type:none}ol.lst-kix_jg0oq8ohqrq2-1{list-style-type:none}ol.lst-kix_jg0oq8ohqrq2-2{list-style-type:none}.lst-kix_ivxzq140ckj2-0 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-0}ol.lst-kix_jg0oq8ohqrq2-3{list-style-type:none}ol.lst-kix_jg0oq8ohqrq2-4{list-style-type:none}.lst-kix_xwfxhel0r9ey-2 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-2}ol.lst-kix_jg0oq8ohqrq2-5{list-style-type:none}ol.lst-kix_jg0oq8ohqrq2-6{list-style-type:none}ol.lst-kix_jg0oq8ohqrq2-7{list-style-type:none}ol.lst-kix_jg0oq8ohqrq2-8{list-style-type:none}.lst-kix_ivxzq140ckj2-0 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-0,lower-latin) ". "}ol.lst-kix_mp0h74hbwuv3-7.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-7 0}.lst-kix_rkk8v4dijgus-3 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-3}.lst-kix_ivxzq140ckj2-5 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-5,decimal) ". "}.lst-kix_mp0h74hbwuv3-0 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-0}ol.lst-kix_ivxzq140ckj2-1.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-1 0}.lst-kix_ivxzq140ckj2-6 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-6,lower-latin) ". "}.lst-kix_9h7mhge616pn-4 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-4}ol.lst-kix_cm1tkkuv15yr-5.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-5 0}.lst-kix_ivxzq140ckj2-2 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-2}.lst-kix_ivxzq140ckj2-4 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-4,lower-roman) ". "}.lst-kix_ivxzq140ckj2-3 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-3,lower-latin) ". "}ol.lst-kix_xwfxhel0r9ey-4.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-4 0}.lst-kix_ivxzq140ckj2-1 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-1,lower-roman) ". "}.lst-kix_ivxzq140ckj2-2 > li:before{content:"" counter(lst-ctn-kix_ivxzq140ckj2-2,decimal) ". "}ol.lst-kix_mp0h74hbwuv3-1.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-1 0}.lst-kix_cm1tkkuv15yr-3 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-3}ol.lst-kix_ivxzq140ckj2-2.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-2 0}ol.lst-kix_mp0h74hbwuv3-6.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-6 0}.lst-kix_xwfxhel0r9ey-6 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-6}ol.lst-kix_9h7mhge616pn-5.start{counter-reset:lst-ctn-kix_9h7mhge616pn-5 0}.lst-kix_xwfxhel0r9ey-0 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-0}.lst-kix_rkk8v4dijgus-0 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-0,decimal) ". "}ol.lst-kix_gzwcj1yl94q5-7.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-7 0}ol.lst-kix_xwfxhel0r9ey-5.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-5 0}.lst-kix_rkk8v4dijgus-5 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-5}.lst-kix_gzwcj1yl94q5-5 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-5}ol.lst-kix_gzwcj1yl94q5-1.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-1 0}.lst-kix_jg0oq8ohqrq2-7 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-7}.lst-kix_cm1tkkuv15yr-7 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-7}.lst-kix_ivxzq140ckj2-7 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-7}.lst-kix_ivxzq140ckj2-4 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-4}.lst-kix_gzwcj1yl94q5-0 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-0,decimal) ". "}ol.lst-kix_mp0h74hbwuv3-0.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-0 0}.lst-kix_gzwcj1yl94q5-1 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-1,lower-latin) ". "}.lst-kix_cm1tkkuv15yr-1 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-1}.lst-kix_gzwcj1yl94q5-6 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-6,decimal) ". "}ol.lst-kix_gzwcj1yl94q5-0.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-0 0}.lst-kix_gzwcj1yl94q5-4 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-4,lower-latin) ". "}.lst-kix_gzwcj1yl94q5-5 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-5,lower-roman) ". "}.lst-kix_gzwcj1yl94q5-2 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-2,lower-roman) ". "}.lst-kix_gzwcj1yl94q5-3 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-3,decimal) ". "}ol.lst-kix_9h7mhge616pn-6.start{counter-reset:lst-ctn-kix_9h7mhge616pn-6 0}.lst-kix_cm1tkkuv15yr-5 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-5,decimal) ". "}.lst-kix_9h7mhge616pn-0 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-0}.lst-kix_x0mj8jcm1no9-7 > li:before{content:"- "}.lst-kix_mp0h74hbwuv3-8 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-8}.lst-kix_rkk8v4dijgus-7 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-7}.lst-kix_cm1tkkuv15yr-3 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-3,lower-latin) ". "}.lst-kix_cm1tkkuv15yr-7 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-7,lower-roman) ". "}.lst-kix_x0mj8jcm1no9-5 > li:before{content:"- "}ol.lst-kix_rkk8v4dijgus-0{list-style-type:none}.lst-kix_cm1tkkuv15yr-1 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-1,lower-roman) ". "}.lst-kix_x0mj8jcm1no9-3 > li:before{content:"- "}ol.lst-kix_rkk8v4dijgus-2{list-style-type:none}ol.lst-kix_rkk8v4dijgus-1{list-style-type:none}.lst-kix_gzwcj1yl94q5-7 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-7,lower-latin) ". "}ol.lst-kix_jg0oq8ohqrq2-8.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-8 0}ol.lst-kix_xwfxhel0r9ey-0.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-0 0}.lst-kix_9h7mhge616pn-2 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-2,decimal) ". "}.lst-kix_mp0h74hbwuv3-7 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-7}.lst-kix_rkk8v4dijgus-6 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-6}ol.lst-kix_cm1tkkuv15yr-4.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-4 0}.lst-kix_cm1tkkuv15yr-8 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-8}.lst-kix_gzwcj1yl94q5-8 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-8}.lst-kix_9h7mhge616pn-0 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-0,lower-latin) ". "}ol.lst-kix_ivxzq140ckj2-8.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-8 0}ul.lst-kix_x0mj8jcm1no9-7{list-style-type:none}ul.lst-kix_x0mj8jcm1no9-8{list-style-type:none}ol.lst-kix_mp0h74hbwuv3-5.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-5 0}ul.lst-kix_x0mj8jcm1no9-5{list-style-type:none}ul.lst-kix_x0mj8jcm1no9-6{list-style-type:none}ul.lst-kix_x0mj8jcm1no9-3{list-style-type:none}ol.lst-kix_gzwcj1yl94q5-8.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-8 0}ul.lst-kix_x0mj8jcm1no9-4{list-style-type:none}ul.lst-kix_x0mj8jcm1no9-1{list-style-type:none}ul.lst-kix_x0mj8jcm1no9-2{list-style-type:none}ul.lst-kix_x0mj8jcm1no9-0{list-style-type:none}ol.lst-kix_9h7mhge616pn-4.start{counter-reset:lst-ctn-kix_9h7mhge616pn-4 0}.lst-kix_rkk8v4dijgus-7 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-7,lower-latin) ". "}.lst-kix_rkk8v4dijgus-8 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-8}ol.lst-kix_ivxzq140ckj2-5.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-5 0}ol.lst-kix_rkk8v4dijgus-8{list-style-type:none}ol.lst-kix_rkk8v4dijgus-7{list-style-type:none}ol.lst-kix_ivxzq140ckj2-8{list-style-type:none}ol.lst-kix_9h7mhge616pn-1.start{counter-reset:lst-ctn-kix_9h7mhge616pn-1 0}ol.lst-kix_ivxzq140ckj2-6{list-style-type:none}.lst-kix_jg0oq8ohqrq2-5 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-5}ol.lst-kix_rkk8v4dijgus-4{list-style-type:none}ol.lst-kix_ivxzq140ckj2-7{list-style-type:none}.lst-kix_x0mj8jcm1no9-1 > li:before{content:"- "}ol.lst-kix_rkk8v4dijgus-3{list-style-type:none}ol.lst-kix_ivxzq140ckj2-4{list-style-type:none}ol.lst-kix_rkk8v4dijgus-0.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-0 0}ol.lst-kix_rkk8v4dijgus-6{list-style-type:none}ol.lst-kix_ivxzq140ckj2-5{list-style-type:none}.lst-kix_rkk8v4dijgus-1 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-1,lower-latin) ". "}.lst-kix_rkk8v4dijgus-5 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-5,lower-roman) ". "}ol.lst-kix_rkk8v4dijgus-5{list-style-type:none}ol.lst-kix_ivxzq140ckj2-2{list-style-type:none}ol.lst-kix_ivxzq140ckj2-3{list-style-type:none}ol.lst-kix_ivxzq140ckj2-0{list-style-type:none}ol.lst-kix_ivxzq140ckj2-1{list-style-type:none}.lst-kix_mp0h74hbwuv3-6 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-6}.lst-kix_ivxzq140ckj2-8 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-8}.lst-kix_rkk8v4dijgus-3 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-3,decimal) ". "}.lst-kix_jg0oq8ohqrq2-0 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-0}.lst-kix_jg0oq8ohqrq2-6 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-6}ol.lst-kix_xwfxhel0r9ey-2.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-2 0}ol.lst-kix_cm1tkkuv15yr-6.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-6 0}.lst-kix_24vb0t12jy64-0 > li:before{content:"- "}ol.lst-kix_mp0h74hbwuv3-2.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-2 0}.lst-kix_ivxzq140ckj2-3 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-3}ol.lst-kix_9h7mhge616pn-2.start{counter-reset:lst-ctn-kix_9h7mhge616pn-2 0}ol.lst-kix_xwfxhel0r9ey-3.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-3 0}.lst-kix_gzwcj1yl94q5-3 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-3}.lst-kix_24vb0t12jy64-6 > li:before{content:"- "}.lst-kix_9h7mhge616pn-6 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-6,lower-latin) ". "}ol.lst-kix_cm1tkkuv15yr-7.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-7 0}ol.lst-kix_ivxzq140ckj2-6.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-6 0}ol.lst-kix_mp0h74hbwuv3-3.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-3 0}.lst-kix_24vb0t12jy64-8 > li:before{content:"- "}.lst-kix_9h7mhge616pn-4 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-4,lower-roman) ". "}.lst-kix_xwfxhel0r9ey-4 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-4}.lst-kix_9h7mhge616pn-5 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-5}.lst-kix_24vb0t12jy64-2 > li:before{content:"- "}.lst-kix_24vb0t12jy64-4 > li:before{content:"- "}.lst-kix_9h7mhge616pn-8 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-8,decimal) ". "}ol.lst-kix_9h7mhge616pn-5{list-style-type:none}ol.lst-kix_9h7mhge616pn-6{list-style-type:none}ol.lst-kix_9h7mhge616pn-3{list-style-type:none}ol.lst-kix_9h7mhge616pn-4{list-style-type:none}ol.lst-kix_9h7mhge616pn-1{list-style-type:none}ol.lst-kix_9h7mhge616pn-2{list-style-type:none}ol.lst-kix_9h7mhge616pn-0{list-style-type:none}ol.lst-kix_9h7mhge616pn-3.start{counter-reset:lst-ctn-kix_9h7mhge616pn-3 0}ol.lst-kix_mp0h74hbwuv3-4.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-4 0}ol.lst-kix_9h7mhge616pn-7{list-style-type:none}ol.lst-kix_9h7mhge616pn-8{list-style-type:none}.lst-kix_xwfxhel0r9ey-3 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-3}.lst-kix_cm1tkkuv15yr-2 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-2}.lst-kix_rkk8v4dijgus-2 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-2}.lst-kix_gzwcj1yl94q5-2 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-2}ol.lst-kix_ivxzq140ckj2-4.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-4 0}.lst-kix_mp0h74hbwuv3-1 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-1}ol.lst-kix_cm1tkkuv15yr-2.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-2 0}ul.lst-kix_24vb0t12jy64-0{list-style-type:none}ol.lst-kix_jg0oq8ohqrq2-6.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-6 0}.lst-kix_9h7mhge616pn-7 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-7}ol.lst-kix_xwfxhel0r9ey-1.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-1 0}.lst-kix_xwfxhel0r9ey-3 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-3,decimal) ". "}.lst-kix_xwfxhel0r9ey-4 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-4,lower-latin) ". "}ol.lst-kix_rkk8v4dijgus-7.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-7 0}.lst-kix_xwfxhel0r9ey-5 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-5,lower-roman) ". "}.lst-kix_rkk8v4dijgus-0 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-0}.lst-kix_xwfxhel0r9ey-7 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-7,lower-latin) ". "}.lst-kix_gzwcj1yl94q5-4 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-4}.lst-kix_xwfxhel0r9ey-6 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-6,decimal) ". "}.lst-kix_xwfxhel0r9ey-8 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-8,lower-roman) ". "}.lst-kix_jg0oq8ohqrq2-8 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-8}ol.lst-kix_xwfxhel0r9ey-1{list-style-type:none}ol.lst-kix_xwfxhel0r9ey-0{list-style-type:none}.lst-kix_mp0h74hbwuv3-2 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-2,lower-roman) ". "}.lst-kix_mp0h74hbwuv3-3 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-3}.lst-kix_mp0h74hbwuv3-1 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-1,lower-latin) ". "}ol.lst-kix_xwfxhel0r9ey-5{list-style-type:none}ol.lst-kix_xwfxhel0r9ey-4{list-style-type:none}ol.lst-kix_xwfxhel0r9ey-7.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-7 0}ol.lst-kix_xwfxhel0r9ey-3{list-style-type:none}ol.lst-kix_xwfxhel0r9ey-2{list-style-type:none}.lst-kix_cm1tkkuv15yr-0 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-0}ol.lst-kix_xwfxhel0r9ey-8{list-style-type:none}.lst-kix_mp0h74hbwuv3-0 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-0,decimal) ". "}ol.lst-kix_xwfxhel0r9ey-7{list-style-type:none}ol.lst-kix_xwfxhel0r9ey-6{list-style-type:none}ol.lst-kix_cm1tkkuv15yr-8.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-8 0}.lst-kix_9h7mhge616pn-3 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-3}ol.lst-kix_rkk8v4dijgus-8.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-8 0}.lst-kix_jg0oq8ohqrq2-8 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-8,lower-roman) ". "}ol.lst-kix_cm1tkkuv15yr-3.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-3 0}.lst-kix_jg0oq8ohqrq2-7 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-7,lower-latin) ". "}.lst-kix_mp0h74hbwuv3-3 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-3,decimal) ". "}ol.lst-kix_jg0oq8ohqrq2-7.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-7 0}.lst-kix_mp0h74hbwuv3-4 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-4,lower-latin) ". "}.lst-kix_jg0oq8ohqrq2-1 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-1,lower-latin) ". "}.lst-kix_mp0h74hbwuv3-5 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-5}.lst-kix_mp0h74hbwuv3-5 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-5,lower-roman) ". "}ol.lst-kix_xwfxhel0r9ey-6.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-6 0}.lst-kix_jg0oq8ohqrq2-2 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-2,lower-roman) ". "}.lst-kix_jg0oq8ohqrq2-1 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-1}.lst-kix_mp0h74hbwuv3-6 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-6,decimal) ". "}.lst-kix_jg0oq8ohqrq2-3 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-3,decimal) ". "}.lst-kix_xwfxhel0r9ey-5 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-5}ol.lst-kix_jg0oq8ohqrq2-0.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-0 0}.lst-kix_xwfxhel0r9ey-2 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-2,lower-roman) ". "}.lst-kix_jg0oq8ohqrq2-4 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-4,lower-latin) ". "}.lst-kix_jg0oq8ohqrq2-6 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-6,decimal) ". "}.lst-kix_mp0h74hbwuv3-7 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-7,lower-latin) ". "}.lst-kix_xwfxhel0r9ey-1 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-1,lower-latin) ". "}.lst-kix_mp0h74hbwuv3-8 > li:before{content:"" counter(lst-ctn-kix_mp0h74hbwuv3-8,lower-roman) ". "}.lst-kix_jg0oq8ohqrq2-5 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-5,lower-roman) ". "}ol.lst-kix_rkk8v4dijgus-1.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-1 0}.lst-kix_xwfxhel0r9ey-0 > li:before{content:"" counter(lst-ctn-kix_xwfxhel0r9ey-0,decimal) ". "}.lst-kix_cm1tkkuv15yr-4 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-4}.lst-kix_ivxzq140ckj2-1 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-1}ol.lst-kix_rkk8v4dijgus-2.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-2 0}.lst-kix_jg0oq8ohqrq2-0 > li:before{content:"" counter(lst-ctn-kix_jg0oq8ohqrq2-0,decimal) ". "}ol.lst-kix_ivxzq140ckj2-3.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-3 0}ol.lst-kix_jg0oq8ohqrq2-1.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-1 0}.lst-kix_jg0oq8ohqrq2-3 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-3}ol.lst-kix_jg0oq8ohqrq2-5.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-5 0}ol.lst-kix_cm1tkkuv15yr-1{list-style-type:none}ol.lst-kix_cm1tkkuv15yr-0{list-style-type:none}.lst-kix_x0mj8jcm1no9-8 > li:before{content:"- "}ol.lst-kix_cm1tkkuv15yr-3{list-style-type:none}.lst-kix_cm1tkkuv15yr-4 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-4,lower-roman) ". "}.lst-kix_cm1tkkuv15yr-6 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-6,lower-latin) ". "}ol.lst-kix_cm1tkkuv15yr-2{list-style-type:none}ol.lst-kix_gzwcj1yl94q5-2.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-2 0}.lst-kix_x0mj8jcm1no9-6 > li:before{content:"- "}.lst-kix_x0mj8jcm1no9-4 > li:before{content:"- "}ol.lst-kix_cm1tkkuv15yr-8{list-style-type:none}.lst-kix_cm1tkkuv15yr-0 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-0,lower-latin) ". "}ol.lst-kix_cm1tkkuv15yr-1.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-1 0}.lst-kix_cm1tkkuv15yr-2 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-2,decimal) ". "}.lst-kix_cm1tkkuv15yr-8 > li:before{content:"" counter(lst-ctn-kix_cm1tkkuv15yr-8,decimal) ". "}ol.lst-kix_cm1tkkuv15yr-5{list-style-type:none}ol.lst-kix_mp0h74hbwuv3-8.start{counter-reset:lst-ctn-kix_mp0h74hbwuv3-8 0}ol.lst-kix_cm1tkkuv15yr-4{list-style-type:none}ol.lst-kix_rkk8v4dijgus-3.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-3 0}ol.lst-kix_cm1tkkuv15yr-7{list-style-type:none}ol.lst-kix_cm1tkkuv15yr-6{list-style-type:none}.lst-kix_9h7mhge616pn-1 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-1,lower-roman) ". "}ol.lst-kix_jg0oq8ohqrq2-2.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-2 0}.lst-kix_gzwcj1yl94q5-8 > li:before{content:"" counter(lst-ctn-kix_gzwcj1yl94q5-8,lower-roman) ". "}ol.lst-kix_9h7mhge616pn-7.start{counter-reset:lst-ctn-kix_9h7mhge616pn-7 0}.lst-kix_ivxzq140ckj2-6 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-6}.lst-kix_jg0oq8ohqrq2-4 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-4}ol.lst-kix_rkk8v4dijgus-6.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-6 0}ol.lst-kix_xwfxhel0r9ey-8.start{counter-reset:lst-ctn-kix_xwfxhel0r9ey-8 0}.lst-kix_rkk8v4dijgus-8 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-8,lower-roman) ". "}.lst-kix_xwfxhel0r9ey-8 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-8}.lst-kix_rkk8v4dijgus-6 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-6,decimal) ". "}.lst-kix_x0mj8jcm1no9-0 > li:before{content:"- "}.lst-kix_rkk8v4dijgus-2 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-2,lower-roman) ". "}.lst-kix_rkk8v4dijgus-4 > li:before{content:"" counter(lst-ctn-kix_rkk8v4dijgus-4,lower-latin) ". "}.lst-kix_9h7mhge616pn-1 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-1}.lst-kix_gzwcj1yl94q5-7 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-7}.lst-kix_ivxzq140ckj2-5 > li{counter-increment:lst-ctn-kix_ivxzq140ckj2-5}.lst-kix_x0mj8jcm1no9-2 > li:before{content:"- "}.lst-kix_jg0oq8ohqrq2-2 > li{counter-increment:lst-ctn-kix_jg0oq8ohqrq2-2}.lst-kix_cm1tkkuv15yr-6 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-6}ol.lst-kix_gzwcj1yl94q5-5.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-5 0}ol.lst-kix_gzwcj1yl94q5-4.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-4 0}ol.lst-kix_9h7mhge616pn-8.start{counter-reset:lst-ctn-kix_9h7mhge616pn-8 0}ol.lst-kix_jg0oq8ohqrq2-3.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-3 0}.lst-kix_cm1tkkuv15yr-5 > li{counter-increment:lst-ctn-kix_cm1tkkuv15yr-5}ol.lst-kix_rkk8v4dijgus-4.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-4 0}ul.lst-kix_24vb0t12jy64-3{list-style-type:none}ul.lst-kix_24vb0t12jy64-4{list-style-type:none}ul.lst-kix_24vb0t12jy64-1{list-style-type:none}ul.lst-kix_24vb0t12jy64-2{list-style-type:none}.lst-kix_mp0h74hbwuv3-4 > li{counter-increment:lst-ctn-kix_mp0h74hbwuv3-4}ul.lst-kix_24vb0t12jy64-7{list-style-type:none}ul.lst-kix_24vb0t12jy64-8{list-style-type:none}ul.lst-kix_24vb0t12jy64-5{list-style-type:none}ul.lst-kix_24vb0t12jy64-6{list-style-type:none}ol.lst-kix_gzwcj1yl94q5-3.start{counter-reset:lst-ctn-kix_gzwcj1yl94q5-3 0}.lst-kix_gzwcj1yl94q5-6 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-6}.lst-kix_24vb0t12jy64-7 > li:before{content:"- "}.lst-kix_9h7mhge616pn-7 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-7,lower-roman) ". "}ol.lst-kix_jg0oq8ohqrq2-4.start{counter-reset:lst-ctn-kix_jg0oq8ohqrq2-4 0}.lst-kix_9h7mhge616pn-3 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-3,lower-latin) ". "}.lst-kix_9h7mhge616pn-5 > li:before{content:"" counter(lst-ctn-kix_9h7mhge616pn-5,decimal) ". "}ol.lst-kix_mp0h74hbwuv3-4{list-style-type:none}ol.lst-kix_rkk8v4dijgus-5.start{counter-reset:lst-ctn-kix_rkk8v4dijgus-5 0}ol.lst-kix_mp0h74hbwuv3-5{list-style-type:none}ol.lst-kix_mp0h74hbwuv3-2{list-style-type:none}.lst-kix_24vb0t12jy64-1 > li:before{content:"- "}ol.lst-kix_mp0h74hbwuv3-3{list-style-type:none}ol.lst-kix_mp0h74hbwuv3-8{list-style-type:none}ol.lst-kix_cm1tkkuv15yr-0.start{counter-reset:lst-ctn-kix_cm1tkkuv15yr-0 0}ol.lst-kix_ivxzq140ckj2-0.start{counter-reset:lst-ctn-kix_ivxzq140ckj2-0 0}.lst-kix_9h7mhge616pn-2 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-2}ol.lst-kix_mp0h74hbwuv3-6{list-style-type:none}.lst-kix_xwfxhel0r9ey-1 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-1}ol.lst-kix_mp0h74hbwuv3-7{list-style-type:none}.lst-kix_24vb0t12jy64-3 > li:before{content:"- "}.lst-kix_24vb0t12jy64-5 > li:before{content:"- "}ol.lst-kix_mp0h74hbwuv3-0{list-style-type:none}.lst-kix_gzwcj1yl94q5-0 > li{counter-increment:lst-ctn-kix_gzwcj1yl94q5-0}ol.lst-kix_mp0h74hbwuv3-1{list-style-type:none}.lst-kix_rkk8v4dijgus-4 > li{counter-increment:lst-ctn-kix_rkk8v4dijgus-4}.lst-kix_9h7mhge616pn-8 > li{counter-increment:lst-ctn-kix_9h7mhge616pn-8}.lst-kix_xwfxhel0r9ey-7 > li{counter-increment:lst-ctn-kix_xwfxhel0r9ey-7}

Accounting 201: Chapter 8We also discuss several other topics like which stage is the dominant stage in gymnosperms? sporophyte gametes spores gametophyte

1. Receivable - occurs when a business sells goods or services to another party on account (on credit)

• Occurs when a business lends cash to another party

1. Creditor - receives a receivable, will collect cast from customer, or borrower; lender
2. Devitor - the party to a credit transaction who takes on an obligation / payable, will pay cash later
3. 3 types of receivables:

1. Account receivable:

1. Debit accounts receivable and credit sales
2. Credit card and debit card sales

1. Net - total sales less processing fee
2. Gross - total sales is deposited and at the end of the accounting period, fees are deducted

1. Notes receivable - longer terms than accounts receivable

1. Maturity dates - date on which the notes receivable due
2. Promissory note -  written document that serves as evidence of the debt and signed by debtor

1. Other receivables - interest receivables, etc

1. Uncollectible accounts

1. Companies realize that they will not collect on all the receivables

• Risk that customers will not be able to pay in future

1. Bad debt expense - an expense associated with cost of the uncollectible account receivable
2. 2 methods for accounting for uncollectible accounts

1. direct write off method
2. Allowance method

1. Direct Write off Method - company records bad debt expense when a customer's account is uncollectible (we know who customer is)

1. Limitation - page 430 in textbook

1. Allowance Method - company estimates bad debt expense instead of waiting to see which customers the company will not collect from

1. Allowance for bad debt - contra asset account, related to accounts receivable, that holds the estimated amount of uncollected amount
2. Net realizable value - net value that the company expects to collect

Example: ABC companyDon't forget about the age old question of heavily pigmented tunic that prevents light

Balance sheet

March 28, 2016

Assets

Accounts receivable                $100,000If you want to learn more check out rpi rad account

Allowance for bad debt                (5,000)        $95,000

E8 - 21 page 461Don't forget about the age old question of wwwcq

Date

Account

Debit

Credit

Feb 4We also discuss several other topics like  Kathy’s point of view: why is she telling the story?

If you want to learn more check out tariff of abomination

Sept 1

Dec 31

Sept 1, 2017

Cash (96000 x 99%)

Credit card expense (96000 x 1%)

Sales revenue

Notes receivable - Jess Pritchett

Cash

Interest receivable (23,000 + 12% x 4/12)

Interest revenue

Cash (23,000 + 920 + 1840)

Notes receivable - Jess P

Interest receivable

Interest revenue (23000 + 1290 + 8/12)

$95,040

960

23,000

920

25,760

%96,000

23,000

920

23,000

920

1840

E8 - 16 page 459

Date

Accounts

Debit

Credit

June1

July15

Sept 5

March 5

Account receivable - Andrew TC

Sales revenue

Cash

Account receivable - Andrew TC

Bad debt expense

Account receivable - Andrew TC

Account receivable - Andrew TC

Bad debt expense

Cash

Account receivable - Andrew TC

$19,000

7,000

12,000

12,000

12,000

$19,000

7,000

12,000

12,000

12,000

Recovery of bad debt

2 journal entries

1. Bring back BDE
2. Bring back cash

3 basic ways to estimate uncollectibles

1. Percent of sales - compute bad debt expense as a percentage of net credit sales

1. Exercise 8 - 17 page 459

Account receivable                            Allowance Bad Debt            (contra asset - linked to                            

                                                                                                  account receivable)

$31000

1. 157000

$131,000 B C$2,200

2,000 C

$3000

6280 Bal - $800

Bal $54,8000                                                                $7080 Bal

Bad Debt Expense                        8 - 18

%6,280                                receivable balance                $54,800

                                        X estimated %                x     3%

                                                                        $1, 644

References: