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
- 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
- Creditor - receives a receivable, will collect cast from customer, or borrower; lender
- Devitor - the party to a credit transaction who takes on an obligation / payable, will pay cash later
- 3 types of receivables:
- Account receivable:
- Debit accounts receivable and credit sales
- Credit card and debit card sales
- Net - total sales less processing fee
- Gross - total sales is deposited and at the end of the accounting period, fees are deducted
- Notes receivable - longer terms than accounts receivable
- Maturity dates - date on which the notes receivable due
- Promissory note - written document that serves as evidence of the debt and signed by debtor
- Other receivables - interest receivables, etc
- Uncollectible accounts
- Companies realize that they will not collect on all the receivables
- Risk that customers will not be able to pay in future
- Bad debt expense - an expense associated with cost of the uncollectible account receivable
- 2 methods for accounting for uncollectible accounts
- direct write off method
- Allowance method
- Direct Write off Method - company records bad debt expense when a customer's account is uncollectible (we know who customer is)
- Limitation - page 430 in textbook
- Allowance Method - company estimates bad debt expense instead of waiting to see which customers the company will not collect from
- Allowance for bad debt - contra asset account, related to accounts receivable, that holds the estimated amount of uncollected amount
- 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
- Bring back BDE
- Bring back cash
3 basic ways to estimate uncollectibles
- Percent of sales - compute bad debt expense as a percentage of net credit sales
- Exercise 8 - 17 page 459
Account receivable Allowance Bad Debt (contra asset - linked to
account receivable)
$31000
- 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