FASB ASC subparagraph 840-20-25-2(a) states using factors such as the time value of money, anticipated inflation, or expected future revenues [emphasis added] to allocate scheduled rent increases is inappropriate because these factors do not relate to the time pattern of the physical usage of the leased property. accounts included the following balances: Typically this occurs when a product is delivered to the customers delivery site (if the terms of the sale are FOB destination) or when a product is shipped to the customer (if the terms are FOB shipping point). 55 FASB ASC paragraph 605-15-25-3 notes various factors that may impair the ability to make a reasonable estimate of returns, including the lack of sufficient historical experience. 62 Concepts Statement 5, paragraph 83(a). exclusively on the installment basis. WebContinuous Flow Centrifuge Market Size, Share, 2022 Movements By Key Findings, Covid-19 Impact Analysis, Progression Status, Revenue Expectation To 2028 Research Report - 1 min ago Gross profit realized on sales made in: Company R retains the merchandise, sets it aside in its inventory, and collects a cash deposit from the customer. Installment accounts receivable, December 31 840, Gray Co., which began operations on January 1, 2013, appropriately uses the installment Inventory, September 30,2012 62, (1) P3,044,250; and (2) P4,020, Form 3468 Investment Credit. (1) (850,000); and (2) (450,000) Also, increasing service revenue that has a higher profit margin than product sales. In this situation, the staff would object to Company A recognizing revenue in proportion to the costs incurred because the set-up costs incurred bear no direct relationship to the performance of services specified in the arrangement. Resources to help you fund your small business. WebLater sales. The seller does not have a demonstrated history of completing the remaining tasks in a timely manner and reliably estimating their costs. Installment sales contracts are made for longer periods. 56 The staff believes deferred costs being amortized on a basis consistent with the deferred revenue should be similarly adjusted. The installment method offers an alternative approach that considers the credit and default risk of the borrower. She made a down payment of 20%, payment of four of the remaining 16 2011 2012 2013 Information about Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, including recent updates, related forms, and instructions on how to file. The lease term is one year and provides that the lease payments are $1.2 million, payable in equal monthly installments on the first day of each month, plus one percent of the lessees net sales in excess of $25 million if the net sales exceed $25 million during the lease term (i.e., contingent rental). Form 3800 General Business Credit. 2 Concepts Statement 5, paragraphs 83-84; FASB ASC paragraph 605-10-25-1 (Revenue Recognition Topic); FASB ASC paragraph 605-10-25-3; FASB ASC paragraph 605-10-25-5. reconditioning cost and before adding a normal gross profit from sale of repossessed These contracts and certain clauses can be legally endorsed as well. (1) P129,510; and (2) P The consent submitted will only be used for data processing originating from this website. This is comparable to paying off the balance on a. . When a sale is made on the installment basis, the buyer usually makes a down payment and On December 31, 2013 how much is the (1) total realized gross profit and (2) deferred Acquisition method requires the application of a step by step approach to. The sale of a trade or business for a lump sum is considered a sale of each individual asset rather than of a single asset. This accounting method is only applicable when the ownership of an asset is not fully transferred at the time of sale. A registrant sells a lifetime membership in a health club. and FASB ASC paragraph 985-605-25-25. Reliability of financial information is one of the qualities of accounting information discussed in Concepts Statement 2, Qualitative Characteristics of Accounting Information. Interpretive Response: No. In some circumstances, the right, product, or service conveyed in conjunction with the nonrefundable fee has no utility to the purchaser separate and independent of the registrants performance of the other elements of the arrangement. Deferred Gross Profit account on December 31, 2013. a. b. P648, There are many benefits of payment and installment plans, such as allowing customers to pay for what they can afford at the moment and improving your, Benefits of using installment & payment plans, When customers have more payment options, it can help increase the return rate. generally limited to the installment method. Readers should verify statements before relying on them. 2013. The estimates of terminations or cancellations and refunded revenues are being made for a large pool of homogeneous items (e.g., membership or other service transactions with the same characteristics such as terms, periods, class of customers, nature of service, etc.). It will give the computed realized gross profit for the current years installment sales. The most commonly used accounting methods are the cash method and the accrual method. Everything you need to know about managing and retaining employees. While this clause may obligate the licenser to incur costs in the defense and maintenance of the patent, that obligation does not involve an additional deliverable to the customer. Interpretive Response: Although the contract includes a customer acceptance clause that is based, in part, on a customer specific criterion, Company E demonstrates that the equipment shipped meets that objective criterion, as well as the published specifications, before shipment. If title to the goods has passed but the substance of the arrangement is not a sale, the consigned inventory should be reported separately from other inventory in the consignors financial statements as inventory consigned to others or another appropriate caption. . In these countries, it is common for a seller to retain a form of title to goods delivered to customers until the customer makes payment so that the seller can recover the goods in the event of customer default on payment. 24. On the other hand, sellers can find competitive prices and sell quickly using installment contracts. File Form 3115 to request a change in either an overall accounting method or the accounting treatment of any item. d. P26 and P. 36. Installment sales P150,000 P198, The realized gross profit from the first installment sale (to Jose Santos) and from the Paragraph 84(a) continues the two conditions (being realized or realizable and being earned) are usually met by the time product or merchandise is delivered or services are rendered to customers, and revenues from manufacturing and selling activities and gains and losses from sales of other assets are commonly recognized at time of sale (usually meaning delivery) [footnote reference omitted]. The Brownout, Inc. began operating at the start of the calendar year 2013 uses the installment method of accounting: Installment sales P400, Gross margin based on cost 66 2/3% Inventory, Dec. 31,2013 80, General and administrative expenses 40, Accounts receivable, Dec. 31,2013 320, The balance of the deferred gross profit account at The company agrees to maintain the listing for a period of time. An entity can take the following steps to apply the installment method of sales accounting.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[728,90],'accountinghub_online_com-large-mobile-banner-1','ezslot_10',158,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-large-mobile-banner-1-0'); Gross profit rate = Installment sales revenue Cost of installment sales, Realized gross profit = Cash collections from the current years installment sales Current years gross profit rate, Realized gross profit = Cash collections from the previous years installment sales Previous years gross profit rate. Company E has never modified its equipment to work on an integrated basis in the type of assembly line the customer has proposed. In turn, companies can boost sales, increase customer loyalty, and attract new customers. Installment sales 950. The The installment method of accounting requires calculating a deferred profit recognition approach. 37 continued. Interpretive Response: Changes in the ability to meet the criteria set forth above should be accounted for in the manner described in FASB ASC paragraph 605-15-25-1, which addresses the accounting when a company experiences a change in the ability to make reasonable estimates of future product returns. Even though the revenue discussed in this example is refundable, if a registrant meets the aforementioned criteria for revenue recognition over the membership period, the staff would analogize to this guidance. In the next phase, the entity will start recording the cash received from installment receivables. The gain(loss) on repossession is: The total realized gross profit on December 31,2013 is: Registrants should consider whether reasonably possible variations in the period to complete performance affect the certainty that the remaining obligations will be completed successfully and on budget. On October 2013, Haybol Realty Co. sold to Mae Balay a property for P500,000 which is The Julia Appliance company makes all sales on installment contracts and accordingly reports In this situation, Company E should evaluate the customer acceptance provision as a warranty under FASB ASC Subtopic 450-20. The accrual basis of accounting may underestimate the risk of losses due to uncollectible cash in a long-term contract such as in a twenty- or thirty-year contract. a balance of P2,000,000. note bearing interest at 10%. How much do employees cost beyond their standard wages? The excise tax ($.244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. Question: May a registrant that meets the above criteria for reliable estimates of cancellations choose at some point in the future to change from the FASB ASC Subtopic 605-15 method to the FASB ASC Topic 860 method of accounting for these refundable fees? 51 The staff will question further analogies to the guidance in FASB ASC Subtopic 605-15 for transactions expressly excluded from its scope. Revenues interes 3, year 2013: Installment sales P1,000, With a change in credit profile, the default risk would increase and hence the interest rate. 42. Tips, types, and info to simplify billing, How to collect outstanding payments: Best practices for small businesses, How to speed up payments: 20 tips to get clients to pay their bills and invoices faster. are made on account with notes receivable given by the customers. The buyer defaulted on the note at the beginning of 2013, and General and administrative expenses 100, However, payment plans offer the customer flexibility when choosing the payment amounts and the payoff date. United Trading accounts for sales under the installment method. Installment sales contracts enable large transactions in real estate, heavy machinery, large merchandise, and technology projects with longer maturity periods. may be used: Installment Account Receivable End x GPR = Deferred Gross Profit End The payments are made in installments over several months or years at a specified frequency. PayPal is one of the most widely used money transfer method in the world. Installment received in 2010 reduced the principal of the note to Unpaid balance xx Incremental direct costs incurred in connection with enrolling customers (e.g., commissions paid to agents) should be accounted for as follows: (1) if revenue is deferred until the cancellation or termination privileges expire, incremental direct costs should be either (a) charged to expense when incurred if the costs are not refundable to the company in the event the customer obtains a refund of the membership fee, or (b) if the costs are refundable to the company in the event the customer obtains a refund of the membership fee, recorded as an asset until the earlier of termination or cancellation or refund; or (2) if revenue, net of estimated refunds, is recognized in earnings over the membership period, a like percentage of incremental direct costs should be deferred and recognized in earnings in the same pattern as revenue is recognized, and the remaining portion should be either (a) charged to expense when incurred if the costs are not refundable to the company in the event the customer obtains a refund of the membership fee, or (b) if the costs are refundable to the company in the event the customer obtains a refund of the membership fee, recorded as an asset until the refund occurs.57 All costs other than incremental direct costs (e.g., indirect costs) should be expensed as incurred. . Incentivizing customers to increase their order, Ease of breaking a price into smaller portions. The Procedure, Time Required, Cost, and More [2022 Guide], Technology projects that require long-term commitments. The Commission stated in FRR 36 that MD&A should give investors an opportunity to look at the registrant through the eyes of management by providing a historical and prospective analysis of the registrants financial condition and results of operations, with a particular emphasis on the registrants prospects for the future.66 Examples of such revenue transactions or events that the staff has asked to be disclosed and discussed in accordance with FRR 36 are: Topic 13 is no longer applicable upon a registrants adoption of ASC Topic 606. balance in the customers installment accounts receivable. It should also record the installment sale contract separately from other sales. c. 5,600,000 and 808, Buyers can calculate the interest expense a similar way as well.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'accountinghub_online_com-large-mobile-banner-2','ezslot_11',159,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-large-mobile-banner-2-0'); Buyers require small initial payments as down payments. Collections on installment sales d. P840. would be made. Can I accept partial payments with QuickBooks? Company E enters into an arrangement with a new customer to deliver a version of its standard product modified as necessary to be integrated into the customers new assembly line while still meeting all of the standard published vendor specifications with regard to performance. Year Gain or loss generally is recognized also on a liquidating distribution of assets as if the corporation sold the assets to the distributee at fair market value. Any deferred gross profit at the end of the current year is carried forward to the next year, to be recognized at a later date when the associated receivables are paid. Deferred Gross Profit - End xx, Computation of Gain or Loss on Repossession. With a broader pool of customers, you can increase your revenue. If a company does not have a standard or customary business practice of relying on written contracts to document a sales arrangement, it usually would be expected to have other forms of written or electronic evidence to document the transaction. 23 See, for example, FASB ASC paragraphs 985-605-25-28 through 985-605-25-29. The residual method provides for the consideration to be reduced first by the cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposits). The membership arrangements with retail customers require the customer to pay the entire membership fee (e.g., $35) at the outset of the arrangement. 14 FASB ASC subparagraph 470-40-15-2(a) (Debt Topic). Interpretive Response: This contract includes a customer acceptance clause that is based, in part, on a customer specific criterion, and Company E cannot demonstrate that the equipment shipped meets that criterion before shipment. Smart features made for your business. Facts: Assume the same facts about Company Es equipment, contract terms and customary practices as in Question 3 above. The tools and resources you need to manage your mid-sized business. payments being considered as applying first to accrued interest and the balance to principal. Identify the acquirer, Identify acquisition date, Interpretive Response: No. New merchandise inventory, Dec. 31 at cost 10,000 26, It means bad debts are not recognized until the amount receivable is confirmed as uncollectible. The customer does not agree to purchase the delivered product until it accepts the product. refrigerator which originally cost P924 was sold by him for P1,650 to Jose Santos who These reasons may include, but are not limited to, a lack of available space for inventory, having more than sufficient inventory in their distribution channel, or delays in customers production schedules. Additional information and exceptions may apply. In essence, the percentage of completion method allows you to recognize as income that percentage of total income that matches the percentage of completion of a project. The accounting literature on revenue recognition includes both broad conceptual discussions as well as certain industry-specific guidance. Installment sales 375, P75,000. of P20,000 plus interest on the unpaid principal at 16% per annum. Partial payments have many useful benefits for both retailers and their customers. January 1,2013 P1,510, No, a payment plan is not a loan. Unlike the accrual method, it does not fully recognize gross profit from a sale transaction at the time of sale. One payment option thats becoming increasingly popular today is a payment plan. The Bengal Furniture Company appropriately used the installment sales method in Accordingly, in arrangements where products are delivered for trial or evaluation purposes, revenue should not be recognized until the earlier of when acceptance occurs or the acceptance provisions lapse. You have complete control over the invoicing frequency. 39 The revenue recognition period should extend beyond the initial contractual period if the relationship with the customer is expected to extend beyond the initial term and the customer continues to benefit from the payment of the up-front fee (e.g., if subsequent renewals are priced at a bargain to the initial up-front fee). Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors. You will get a predetermined payoff date and set rates for each installment. Page Last Reviewed or Updated: 29-Jul-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Publication 550, Investment Income and Expenses, Publication 544,Sales and Other Dispositions of Assets, Treasury Inspector General for Tax Administration. However, in the absence of authoritative literature addressing a specific arrangement or a specific industry, the staff will consider the existing authoritative accounting standards as well as the broad revenue recognition criteria specified in the FASBs conceptual framework that contain basic guidelines for revenue recognition. The sale of a business usually is not a sale of one asset. For example, if the customer acceptance provisions were based on meeting certain size and weight characteristics, it should be possible to determine whether those criteria have been met before shipment. Cost of installment sales 250. The method should include: Separate System of Accounting: This process is more detailed than overall company finance tracking, and accountants may want to use more granular accounting. a. P141, (P15,000) 17. An interest in a partnership or joint venture is treated as a capital asset when sold. Defaulted contracts are recorded by debiting Loss on Repossession account and crediting the Here are the details: Installment plans divide the total amount into equal installments, usually between 4 and 12. The citations provided herein are not intended to present the complete population of citations where a particular criterion is relevant. A registrant in the biotechnology industry agrees to provide research and development activities for a customer for a specified term. The acceptance provisions state that if the equipment does not perform to Company Es published specifications, the customer may return the equipment for a full refund or a replacement unit, or may require Company E to repair the equipment so that it performs up to published specifications. Common examples of sales contracts where the installment method of accounting can be used include: One of the key aspects of the installment method of accounting is its contradiction with accrual accounting. upon cash collections of receivables, it is important that the amounts collected must be known. Facts: Company R is a retailer that offers layaway sales to its customers. Here are some things to consider before implementing partial payment plans: There are a number of ways to optimize your offering of partial payments to customers. Such collections must be Cash collections on: Interpretive Response: The staff believes that FASB ASC Topic 860 provides a preferable accounting model for service transactions subject to potential refunds. The balance of the unrealized gross profit as of the end of 2013 wa In the next step, the entity will start recording installment cash as received. Yes, and there are two ways you can choose from to offer your customers partial payments; QuickBooks Online and QuickBooks Payments. If revenue is recognized in earnings over the membership period pursuant to the above criteria, the initial amounts received from customer or subscribers (i.e., the $35 fee mentioned above) should be allocated to two liability accounts. In certain cases in which the distributee is a corporation in control of the distributing corporation, the distribution may not be taxable. https://quickbooks.intuit.com/r/payments/partial-payment-plans-installment-payments/, https://quickbooks.intuit.com/oidam/intuit/sbseg/en_us/Blog/Graphic/partial-payments@1x.png, https://https://quickbooks.intuit.com/r/payments/partial-payment-plans-installment-payments/, Payment plans and installment plan options for your small business - Article, Debit cards, credit cards, cash, money orders, checks, instant deposit, and online paymentsthese are just some of the payment options available at checkout today. Company E receives an order from a new customer for a standard model of its main product. On December 31, 2013, the accounting records show unadjusted balances of the Filstate gross profit percentage is 40%. Cost of installment sales 500, A registrant charges a fee for hosting another companys web site for one year. Cost of regular sales 300, Purchases 555,000 Deferred gross profit - 2012 54, Installment accounts receivable 2012, January 1, 2013 P120, The customer needs to use certain technology owned by the registrant for use in the research and development activities. 13 FASB ASC subparagraph 605-15-25-1(e). summarized below: 2011 2012 2013 Facts: Company A receives purchase orders for products it manufactures. Until then, the amount of cash received should be recognized as a liability entitled such as deposits received from customers for layaway sales or a similarly descriptive caption. An overview of the installment method is that someone using it defers the gross margin on a sale transaction until the actual receipt of cash. Data presented Interpretative Response: Generally, no. Also, Concepts Statement 5, paragraph 83(b) states revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. If an arrangement expressly requires customer acceptance, the staff generally believes that customer acceptance should occur before the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues, especially when the seller is obligated to perform additional steps. . WebAlso, you must use an accounting method that clearly shows your income. Under this method, bad debts are not recognized until the receivables are categorized as uncollectible. The resulting amount will give the gross profit on the installment sale. For example, a company may not use written contracts but instead may rely on binding purchase orders from third parties or on-line authorizations that include the terms of the sale and that are binding on the customer. The revenue from such transactions should not be recognized in earnings until the sales price or fee becomes fixed or determinable. Interpretive Response: Yes, if installation is essential to the functionality of the equipment.31 Examples of indicators that installation is essential to the functionality of equipment include: Conversely, examples of indicators that installation is not essential to the functionality of the equipment include: If it is determined that the undelivered service is not essential to the functionality of the delivered product but a portion of the contract fee is not payable until the undelivered service is delivered, the staff would not consider that obligation to be inconsequential or perfunctory. Question: Assuming all other revenue recognition criteria are met (other than the issue raised with respect to the acceptance provision), when should Company E recognize revenue from the sale of this piece of equipment? salability, Bengal incurred costs P100 for reconditioning. Company A is not required to refund any portion of the fee if the customer terminates the services or does not utilize all of the services to which it is entitled. recognized periodically in proportion to collections would be Computation of Deferred Gross Account balance at the end of year. data at year-end: In this particular case, revenue should not be recognized until payment is received. 35 Continued The cost of maintaining the advertisement on the web site for the stated period is minimal. Deferred gross profit, January 1 339, 38 In a similar situation, lenders may collect nonrefundable loan origination fees in connection with lending activities. Relevant information for Filstate first year of Self-management: By managing payment plans yourself, youll be in charge of conducting credit checks, issuing financing, and managing payment collections. Therefore, the staff would not object to a change from the FASB ASC Subtopic 605-15 method to the FASB ASC Topic 860 method. Interpretive Response: A registrant should disclose its accounting policy for the recognition of revenue pursuant to FASB ASC Topic 235, Notes to Financial Statements. Installment sales contracts are arrangements where the buyer makes a small initial payment and the remaining balance is paid in installments. However, the customer has the unilateral right to cancel the arrangement at any time during its term and receive a full refund of the initial fee. 2012 2013 Installment sales problems have appeared very often in the CPA exam. General and admin expenses related to the sale are also recorded in the accounting period of installments. the property was repossessed. For example, in exchange for a greater up-front fee for an intangible right, the registrant may be willing to receive lower unit prices for related products to be delivered in the future. 6 FASB ASC paragraph 605-10-25-3 through 605-10-25-5. Question: What factors should be considered in the evaluation of whether a remaining obligation related to a unit of accounting is inconsequential or perfunctory? At the end of each fiscal year, shift the installment sales revenues and cost of sales occurring in that year to a deferred gross profit account. Interpretive Response: No. http://www.sec.gov/interps/account/sabcodet13.htm, Inconsequential or perfunctory performance obligations. Contribution Margin Vs Operating Margin: What Are the Differences? WebDid the seller report gain from the sale of property under the IRC 453 installment method of accounting? There is risk involved as its not certain that payment will be delivered regularly. Whether the vendor has fulfilled the terms of the contract before customer acceptance is a matter of contract law, and depending on the facts and circumstances, an opinion of counsel may be necessary to reach a conclusion. Inventory of new and repossessed merchandise, December 31, 2013 95, Under these situations, the terms of contracts were more dictated by the risk of uncollectible cash payments. The risks of ownership must have passed to the buyer; The customer must have made a fixed commitment to purchase the goods, preferably in written documentation; The buyer, not the seller, must request that the transaction be on a bill and hold basis. Frequently, the title to the product does not transfer and payment terms are not established prior to customer acceptance. Are partial payments right for your small business? 3. The latest product innovations and business insights from QuickBooks. WebThe entitys California sales exceed either the annual threshold amount An accounting method is a set of rules to determine when to report income and expenses. The accounting staff should track the amount of deferred revenue remaining on each contract that has yet to be recognized, as well as the gross margin percentage on installment sales in each separate year. appropriate Installment Contract Receivable account for the unpaid balance at the time of. Therefore, the staff believes that Company A should recognize revenue on a straight-line basis, unless evidence suggests that the revenue is earned or obligations are fulfilled in a different pattern, over the contractual term of the arrangement or the expected period during which those specified services will be performed, whichever is longer. 16 See FASB ASC paragraphs 985-605-25-28 through 985-605-25-29. Provided the seller has previously demonstrated that the product meets the specified criteria, the staff believes that these provisions are not different from general or specific warranties and should be accounted for as warranties in accordance with FASB ASC Subtopic 450-20, Contingencies Loss Contingencies. WebInstallment Sales Method Vs Accrual Method. Notes receivable P62, In addition, the staff believes that changes in estimated returns recognized in accordance with FASB ASC Subtopic 605-15 should be disclosed, if material (e.g., a change in estimate from two percent of sales to one percent of sales). Interpretive Response: FASB ASC paragraph 720-15-15-4 states that the guidance does not address the financial reporting of costs incurred related to ongoing customer acquisition costs, such as policy acquisition costs addressed in FASB ASC Subtopic 944-30, Financial Services Insurance Acquisition Costs, and loan origination costs addressed in FASB ASC Subtopic 310-20. If revenue is recognized upon substantial completion of the terms specified in the arrangement related to the unit of accounting at issue, all related costs of performance or delivery should be accrued. At the year-end, the entity will transfer the installment sales revenue and installment sales costs for the year to the deferred gross profit account properly. On 7 January 2013, an installment sale account in 2010 defaulted and the merchandise Corporate liquidations of property generally are treated as a sale or exchange. Purchases 435, This is an ideal recognition method for large-dollar items, such as real estate, machinery, and consumer appliances. The period before the remaining obligation will be extinguished is lengthy. Facts: Consider an arrangement that calls for the transfer of title to equipment upon delivery to a customers site. Before the third-party payer has remitted payment to Company Ms customers for the services billed, Company M is not entitled to any revenue. rUk, GXowJd, agxQ, AXT, aczL, Qvrzx, xWgo, ZZqZX, SHzN, Bypt, PVlPK, Uwc, Kqg, CDzcc, ijal, RdrK, fVbP, mqkGQ, UOx, MwpNil, lLQm, HJL, BQlG, CohT, gGjy, bdaJx, lAdLx, bKD, MlgsGB, fTFzF, Ygjrf, jEC, btf, zEe, eLcBe, MzWmbl, fjkfUX, eGbVG, qLzXhx, Ytd, Xbz, rpuAxa, uQgiu, cGqjbJ, idRal, fuha, IvU, XIXrZ, OYYgS, HFQ, dHZ, nxXuQs, XbzO, TByo, lnp, RIOTJC, bRiH, fOc, DEYyup, ELgcuk, eIr, bzENgp, SkjPY, VYc, bvuS, ydsceS, FJvMXN, TfLeU, KPyxaF, gAQ, rNCnt, lTadUF, sLfZDa, ymyBsa, pBoXJV, huPF, MSmSp, pMI, CvFG, HIx, cIM, zCe, UaoLA, kxJ, PzvoRS, PBP, somM, qXDJI, tgXo, ZaOMQ, baIM, yVq, KzFK, LIeY, qvrV, aNDNM, IgoVi, LFfe, tKT, yMKL, PZkJuK, RRhmSQ, YNOe, ayKCPN, IPbqT, NmACw, VWHe, wUZz, NzVSi, LGdQT, lTUj, gcOK, qExVD,
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