indirect costs are also known as common cost

Activity Center: A pool of activity costs associated with particular processes and used in activity-based costing (ABC) systems. The burden rate is used to calculate the indirect costs involved in a project. Finally, the Total Indirect Cost can be calculated as below, Total Indirect Cost = Total Indirect Manufacturing Overhead + Total Indirect Administrative Overhead Total Indirect Cost = $168,000 + $18,000 Total Indirect Cost = $186,000 Relevance and Uses of Indirect Costs It can help companies to make significant pricing decisions. Indirect costs(IC), also known as facilities and administrative costs, are defined as those costs that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. This Directive establishes the proper methods of allocating indirect costs. If the cost is used as part of the ICRP, then it should not be . Indirect costs affect the entire company, not just one product. Having a clear picture of your real cost for each contract, Accurately estimating cost for any future projects, Failing to consider indirect cost in construction bids; and, Neglecting to allocate indirect costs in a timely manner such as doing them annually rather than monthly. Indirect costs include administration, personnel and security costs. 2022 NC State University. The recovery and distribution of IC is governed by URP: 02.475 Indirect Cost Recovery and Distribution. We are a community of leaders, defining and shaping the corporate compliance environment across a wide range of industries and geographic regions. The salary of the manager would be an indirect cost because it is caused by all the varieties and is not easily traceable to a particular variety. Source: 85 FR 51230, Aug. 19, 2020, unless otherwise noted. Objective Although value-based healthcare (VBHC) views accurate cost information to be crucial in the pursuit of value, little is known about how the costs of care should be measured. Generally, indirect costs benefit multiple projects simultaneously and will vary at times, depending upon the volume of work.. Its crucial to understand the difference between direct and indirect costs when pricing your products or services. Clauses. Now that weve answered the question, What are indirect costs in construction, we need to decide how well go about allocating those costs. The indirect cost can also be fixed or variable, depending on how they occur. Your use of this site to is subject to our. Grant rules are often strict about what constitutes a direct or an indirect cost and may allocate a specific amount of funding to each classification. An easy way to keep track of indirect costs is to create different cost pools to help you categorize your indirect costs.. TWU's Point of Contact (POC) for our federally negotiated F&A rate is Joel McKenzie(Phone: 214-767-3261). The dissemination of known knowledge or processes. As a contractor, there are quite a few methods you can choose from to allocate your indirect costs, such as: The important thing is that whatever method you choose, it must: Tracking data gives insight, and by tracking your indirect costs, you will have a more accurate look at the profitability of a given project.. More likely to be variable and change with output levels. Consult your accountant or bookkeeper to see which costs qualify. Ethan Spielman is a freelance writer and editor who lives in Brooklyn. The formula gives you a ratio. Direct Costs = Direct Materials + Direct Labor + Other Direct Expenses. Indirect costs. This category can include software, equipment and raw materials. Research Administration and Compliance Intranet. The dissemination of knowledge or information through teaching and non-research training activities. Key takeaway: Classifying your costs is important because it will help you understand your business model, price your products more competitively and identify tax-deductible expenses. Indirect costs encompass all activities that you can't directly link to the production of goods or services. 6.3 Indirect Costs/Facilities and Administrative Costs (F&A) . Keeping track of your direct and indirect cost in construction can be time-consuming and tricky, but Flexbase can help you stay on top of costs and spending and improve your profit margins. Tracking each type of cost separately can help small businesses understand their cash flow, price their items properly and attain the maximum allowable tax deductions. The date of the university's current DHHS Finance & Administrative Cost Negotiation Agreement is September 1, 2020, and the rate is effective until August 31, 2024. While these items contribute to the company as a whole, they are not assigned to the creation of any one service. )**OSA = Other Sponsored Activities. Indirect construction costs affect your overall project cost totals, and if you want to be sure that you're getting paid for them, you need to make sure they are included in your bids. In the USDA example, nothing is excluded which often results in a substantially higher base. Certain government agencies might allow you to explain why indirect costs should be funded, too, but the decision to grant funding is at their discretion. Indirect costs often are called overhead. 30% of TFFA is equivalent to 42.857% TDC. Above Rates are Applied to the Modified Total Direct Costs (MTDC Base). Direct Costs are also known as Variable Costs as they vary with project requirements. The value can't bee picked randomly. For example, if the sponsor allows 22% TFFA, 28.20513% of the TDC would be used to arrive at 22% TFFA. Incremental cost, also referred to as marginal cost, is the encompassing change a company experiences within its balance sheet or income statement due to the production and sale of one additional . The Question and answers have been prepared according to the CA Foundation exam syllabus. Tax-deductible indirect costs may include things such as: Of course, every companys situation will be different, so be sure to consult with your accountant to see exactly what qualifies for your situation.. Such waivers must be requested and approved by the Vice Provost for Research prior to submission of the proposal. Instead, they might benefit multiple departments, processes or business offerings. If you're confused about how to manage costs in your construction business, read on. 1. Some direct and indirect costs are tax-deductible. It can also include labor, assuming the labor is specific to the product, department or project. The Complete Compliance and Ethics Manual 2022, Compliance Risk Assessments - An Introduction, Creating Great Compliance Training in a Digital World, IntegrityWorks: Tools and Skills to Build Integrity, International Compliance 101, 2nd Edition, Research Compliance Professional's Handbook, The First Information is Almost Always Wrong, Subtitle BFederal Agency Regulations for Grants and Agreements, SUBCHAPTER AGENERAL MATTERS AND DEFINITIONS, PART 1108DEFINITIONS OF TERMS USED IN SUBCHAPTERS A THROUGH F OF THIS CHAPTER. Cost allocation example 2. Under the accounting system known as full costing or absorption costing, all of the indirect costs in manufacturing overhead as well as direct costs are included in determining the cost of inventory. task Costs that have already been charged as direct material costs and direct labor costs for the same Costs that can be identified with a specific contract and which the offeror does not treat as a direct material cost or a direct labor cost Costs that will benefit the proposed contract as well as other contracts currently in progress Costs . The funds in indirect cost accounts are somewhat flexible and may be used for most expenses that support research. All rights reserved. We've determined that indirect costs can't be directly allocated to a specific project, and costs sometimes cover multiple projects. 2. Indirect costs affect your gross profit on projects and must be considered when calculating the overall profit.. Our resources are 100% free to use. What are the differences between direct and indirect costs? Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs and only with the approval of the sponsor. 2) (b) Behaviour. Foregone or under-recovery of indirect costs on the sponsored portion of a project, as well as indirect costs associated with the university contribution, can generally be claimed as cost-sharing. For example, if an employee is hired to work on a project, either exclusively or for an assigned number of hours, their labor on that project is a direct cost. Typically, an employees wages do not increase or decrease in direct relation to the number of products produced. These indirect costs comprise the manufacturing overhead cost. Generally, indirect costs benefit multiple projects simultaneously and will vary at times, depending upon the volume of work. Honestly, it can be a huge headache. Overheads are any expenditure over and above the prime cost. This newsletter or articles therein may not be reproduced in any form without the express written permission of the publisher. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. (This includes virtual access to the NCState University Libraries. Differential costs b. Direct costs are expenses that a company can easily connect to a specific cost object, which may be a product, department or project. Please note that TWU purchasing, travel, and payroll guidelines must always be followed when expending funds. The funds have been placed in the budget category of maintenance and operations (M&O) because that category offers the most flexibility for use. Mention the direct cost of each expense: In the next step, assign the value of direct cost for each expense. are the examples of indirect expenses. Usually, most direct costs are variable. When it comes right down to it, how the costs are allocated is not nearly as important as making sure that they are consistently allocated on a regular basis. Which among the following costs are not useful for managerial decision making? Explanations: The direct costs are the costs which are effortlessly related to a particular cost unit. Indirect Cost of Production. Fixed costs are expenses that have to be paid by a company . Sometimes known as an indirect expense or a joint cost, a common cost is normally accounted for in the general operations of a business with the accounting process recognizing that the cost provides benefits for the overall business, not just one segment or aspect. 2601 Wolf Village Way And how do you determine whats a direct cost, and what's an indirect cost? Labor. This is why tracking your indirect costs is so critically important, and you can do that by setting up general ledger accounts to track your individual indirect costs. Direct cost: A cost that is easily traceable to a particular cost object is known as direct cost. LIFO can be helpful if the costs of your materials fluctuate in the course of production. Contracts. Fixed or variable. The only way to know is to calculate the budget both ways and use the lesser amount. One of the easiest ways to understand the underlying concept of the common cost . 1108.85Cognizant agency for indirect costs. Federally negotiated indirect costs rates generally will be applied on all proposals unless: All other exceptions to the universitys negotiated rates require prior approval from the college research office (CRO) and SPARCS. MTDC excludes equipment greater than $5,000, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $25,000. TFFA is when the indirect costs are considered to be on the full amount of the award, but it is actually calculated using TDC. If you're interested in his services, you can reach him at ethanspielman@gmail.com. Please note that any subcontractors also must adhere to the sponsor-specific restrictions on indirect costs that NCState honors. False. When you know the true costs involved with producing and providing your goods or services to customers, you can price both competitively and accurately. About. Indirect costs are also known as a differential costs School National College of Business Administration & Economics, Lahore Course Title BSA 1 Uploaded By JaneDVirgin Pages 21 Ratings 100% (3) This preview shows page 5 - 8 out of 21 pages. The Society of Corporate Compliance and Ethics (SCCE) is a non-profit, member-based professional association. Direct costs would be the raw materials needed and the direct labor required to make the item. It should be calculated as per the requirement of the production output. Like direct costs, indirect costs may be either fixed or variable. 2.18 Book Cost. These funds may be expended in subsequent fiscal years (they will carry forward to the next fiscal year) and are to be used to further the research efforts of the department and investigators. Under-recovery of facilities and administrative costs may only be used as cost-sharing if facilities and administrative costs are considered unreimbursed rather than unallowable costs. Each businesss situation is different, however. Indirect costs are also known as: B a. Types of Costs. But if you have significant exclusions in your budget, it is likely that the universitys official indirect costs rate will be less. Matt DAngelo and David Cotriss contributed to the writing and research in this article. Indirect expenses are not included in the total cost of goods/services sold. 1108.405Voluntary (committed or uncommitted) cost sharing. Your formula would look like: Indirect Rate = $10,000 / $5,000. Materials. MTDC is defined in the Uniform Guidance (200.68) as all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Indirect costs are those which affect the whole company such as depreciation, accounting services, general supplies, board salaries, and overhead costs. Theres a simple trick to classifying payments as direct or indirect costs: Direct costs encompass the costs involved with creating, developing and releasing a product or service, and indirect costs are expenses that are not tied to a particular product. The aim of this review is to identify how costs are currently measured in VBHC, and which cost measurement methods can facilitate VBHC or value-based decision making. TWU's federally negotiated facility & administrative (F&A) costs rates are 1) on-campus - 42.7% of salaries and wages and 2) off-campus - 14.3% of salaries and wages. Fixed indirect costs include expenses such as rent; variable indirect costs include fluctuating expenses such as electricity and gas. A cost identified with more than one job, such as workers' compensation insurance, and. Why You Need to Create a Fantastic Workplace Culture, 10 Employee Recruitment Strategies for Success, Best Accounting Software and Invoice Generators of 2022, Best Call Centers and Answering Services for Businesses for 2022, low prices can create negative customer perceptions. Overhead covers all of the ongoing costs of operating a business that isn't directly associated with the . Your total indirect costs are $10,000 and your direct labor expenses are $5,000. 2.14 Sunk Cost. A cost object is something for which a cost is compiled, such as a product, service, customer, project, or activity. For-profit businesses also generally treat fringe benefits, including paid time off and the use of a company car, as indirect costs. Copyright 2022 Health Care Compliance Association. In addition, when tracking direct and indirect costs, you will have a better grasp on your accounting and be better equipped to plan for the future. Definition of indirect cost: "An indirect cost is a cost which is not directly related to manufacturing of a product or creating a service". July 17, 2022 What are Indirect Costs? View full document See Page 1 16.Indirectcostsarealsoknownas: a. Each activity center is separately identified and can be assigned . To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of F&A (indirect) costs. The materials and supplies needed for a companys day-to-day operations such as computers, electricity and rent are examples of indirect costs. Indirect costs are often fixed costs. used to express the relationship between a mixed cost and the level of activity. By sharing common costs, multiple departments can benefit from access to . 1108.270Office of Management and Budget. The indirect costs rate is limited by federal statute or regulation. and subcontract expenditures in excess of $25,000. Sponsored agreements will not be subject to more than one indirect costs rate. All information provided through this site, including without limitation all information such as the look and feel of the site, data files, graphics, text, photographs, drawings, logos, images, sounds, music, video or audio files on this site, is owned and/or licensed by SCCE & HCCA or its suppliers and is subject to United States and international copyright, trademark and other intellectual property laws. *0% interest applies if all payments are made on time. The Health Care Compliance Association (HCCA), is a 501(c)6 non-profit, member-based professional association. Indirect costs consist of all other expenses, such as indirect labor or insurance. Definition: Indirect costs are those expenses that are incurred in common for different projects, products, or business activities and cannot be easily divided for individual projects, products, or activities. Our app easily integrates with your accounting software to track both your direct cost and indirect cost in project management. The Facilities cost is not capped, but that also gets negotiated. Copyright 2022 by Society of Corporate Compliance and Ethics (SCCE) & Health Care Compliance Association (HCCA). The Small Business Owners Guide to Getting an SBA How to Reduce Your Businesss Tax Liability, Do Not Sell/Share My Personal Information, Limit the Use of My Sensitive Personal Information. This article will discuss direct and indirect cost in construction, so you can be sure you are bringing in top profits. contains both variable and fixed cost element. COST ACCOUNTING 1. Common costs could refer to costs related to researching, creating, producing or distributing products. Let's say that you want to find your overhead rate using your direct labor expenses. If youve been in the construction industry for more than a minute, you know just how quickly things can change., This is why you need to evaluate your rates, at least quarterly, for accuracy., If you notice an accumulation of over or under-applied cost pools on your financial report, then youll need to take a closer look in order to determine if adjustments should be made., Of course, you will want to keep in mind that there can be seasonal variations in projects that may lead to temporary over or under-cost accumulation., Additionally, payouts of project manager bonuses or making bulk purchases of non-inventory supplies can also cause temporary fluctuations. SCCE supports our members' work with education, news, and discussion forums. Such costs are for UMass facilities and administrative services as a whole. The easiest way to distinguish between direct cost and indirect cost in construction is that direct cost refers to the expenses specific to the construction project, and indirect costs are any expenses that remain. These are expenses that remain the same no matter how many units of production have been made or sold. Indirect costs are costs that are not directly related to a specific cost object like a function, product, or department. Indirect cost rates cannot be changed arbitrarily. This can happen because, under the federally negotiated rate, cost elements such as equipment, tuition and subcontractor costs in excess of $25,000 are excluded from the base prior to applying the rate. See University of Florida Policy on Charging Costs Directly to Sponsored Projects . Looking for funding? Intangible costs can be easily measured in monetary . A cost that's only indirectly related to the on-site construction, such as payroll service fees. Our members include compliance officers and staff from a wide range of organizations, including hospitals, research facilities, clinics and technology service providers. Additionally, certain costs are tax-deductible, so properly tracking both direct and indirect costs can help you maximize deductions. Indirect costs are expenses a company may incur that are not associated to a specific product or project within a company. No claim to original US Government works. For proposals being submitted to federal agencies, it is crucial to calculate the indirect costs both using the sponsors indirect costs rate as well as our federally negotiated rate to ensure we are not charging excess indirect costs. You dont pay Flexbase unless you get paid. Resources. These costs are correspondingly sometimes known as "facilities and administrative costs (F&A)" or "overhead." The terms indirect costs, overhead costs, and F&A costs are synonymous. 1108.230 Indirect costs (also known as "Facilities and Administrative," or F&A, costs). F&A (indirect) cost pools must be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived. Indirect costs include supplies, utilities, office equipment rental, desktop computers and cell phones. Flexbase integrates with your accounting software to track all your costs. The difference between direct costs and indirect costs April 29, 2022 The essential difference between direct costs and indirect costs is that only direct costs can be traced to specific cost objects. Any third party logos and/or content provided herein is owned by such third parties and is used by permission herein. IT project managers must be able to present and discuss project information both in financial and technical terms. Investigation or experimentation aimed at the discovery of new knowledge or that builds upon existing knowledge. Dictionary. Indirect cost: A cost that is not easily traceable to a particular cost object is called indirect cost. Cost of goods sold (COGS) is an important part of accounting that 15 Great Small Business Ideas to Start in 2022, The Best Small Business Government Grants in 2022, How to Get a Bank Loan for Your Small Business, How to Conduct a Market Analysis for Your Business, Guide to Developing a Training Program for New Employees. Startup Costs: How Much Cash Will You Need? True. what is the equation for a straight line use for. Keeping up with direct and indirect cost in construction can get complex.. 1108.235Institution of higher education. In cases of government grants or other forms of external funding, identifying direct and indirect costs becomes extra important. Expenses or indirect costs which are not directly related to the core "product" or "service" of the company are termed indirect expenses. It takes into consideration the overall project, breaking it down into smaller, specific tasks. These overhead costs are the ones left over after direct costs have been computed. Understanding the difference between direct costs and indirect costs is a critical aspect of proper accounting. Fixed indirect. Sometimes also referred to as unburdened or bare costs, direct costs include: Direct costs are very specific and are generally easy to assign to a specific construction contract., In contrast, indirect construction costs cannot be specifically allocated to contracts.. Allocation methods are a form of indirect costingbecause they use somewhat arbitrary rules and formulas to assign cost values. Uniform Guidance (Appendix III, C.7) advises that rates should be fixed for the life of an agreement. Treasurers, Inc., a manufacturer of gift articles, uses a single plantwide rate to allocate indirect costs with machine hours as the allocation base. Some agencies and particularly foundations and corporations will not agree to pay our federally negotiated rate. URP: 02.475 Indirect Cost Recovery and Distribution. How Does 401(k) Matching Work for Employers? Labor and direct materials constitute the majority of direct costs. For example, to create a product, an appliance-maker requires steel, electronic components and other raw materials. Employee benefits and costs of acquiring accounting services are also indirectly related to production. Some indirect costs as well as some direct costs are tax-deductible.. A common cost is a type of indirect cost. A notable exception is direct labor costs, which usually remain constant throughout the year. Even if the company can only produce and sell 50 units of a . If there are no exclusions (i.e., equipment, tuition, subcontract amounts greater than $25K), then TFFA is almost always going to be less than the universitys official negotiated indirect costs rate. Directive Statement. Indirect cost: A cost that is not easily traceable to a particular cost object is called indirect cost. The application of the term "direct costs" isn't limited to direct materials and direct labor. Subcontractors. Indirect cost is the cost that cannot be directly attributed to the production as these costs are incurred in general costs and can be fixed or variable in nature like the office expenses, salary paid to administration, sales promotion expense, security and supervision expense, etc. More likely to be fixed and remain the same independently of output levels. If indirect costs are defined as unallowable by the sponsor, then such costs are also unallowable as cost-share; however, unallowability must be determined by statutory regulations for all federal agencies. Direct Costs are the costs that are proportional to the project, which would usually include material for products, workers, project managers. Indirect costs extend beyond the expenses you incur when creating a product; they include the costs involved with maintaining and running a company. Estimated machine hours are 29,000. Indirect cost in construction is any expense that is not specifically related to a particular project, but is required as a part of the construction process. The creation of new knowledge and/or the use of existing knowledge in a new and creative way resulting in new concepts, methodologies and understandings. Indirect Rate = Indirect Costs / Allocation Measure. On the other hand, Indirect Costs: are the costs expended regardless of the size of the project. The primary output of the planning cost management process is a change request. They become a part of the total cost of goods/services sold. Trying to keep track of costs in the construction industry can be mind-boggling.. Two popular ways of tracking these costs, depending on when your company uses materials in production, are first-in, first-out and last-in, first-out, also known as FIFO and LIFO. Examples of Indirect Costs are as below: How direct costs and indirect costs impact funding for your small business, Classifying direct and indirect costs for proper accounting. Indirect expenses are those which are incurred by the organization in carrying out their total business activities and cannot be conveniently allocated to job, process, cost unit or cost centre. We also could say all the costs that could not be allocated to direct costs are indirect costs. Indirect costs are costs used by multiple activities, and which cannot therefore be assigned to specific cost objects. Much like direct costs, indirect costs can be fixed or variable. The lesser of the two amounts for indirect costs should be used. According to CIMA, England, "the technique and process of ascertaining cost" is called a. Costing b. While indirect cost in construction doesnt relate to specific projects, it still needs to be equally distributed between all of your projects and included in your overhead expenses. See your Flexbase Line of Credit Agreement for details. If you wish to use the funds for items other than M&O purchases (i.e., travel, salaries, wages, or capital equipment), the funds must be transferred to the appropriate category. 6. Let us take care of all your construction paperwork, including: The Flexbase platform integrates fully with the accounting software you already use, so your transition will be seamless. He's open to most experiences, including nearly all experiences involving words. Indirect labor Considering the example of monthly telephone charges in greater depth, notice that these consist of a service charge with extra charges for more telephones and long-distance calls. Examples of costs normally considered to be indirect costs include administrative/clerical; facilities management and utilities; general-purpose equipment; office supplies; postage; memberships and dues; subscriptions/books/periodicals; and local telephone charges. Instead, indirect costs are needed to operate the business as a whole. is not . Direct costs are also known as project overhead costs and are the expenses that are directly linked to the physical construction of the project.. Of the $150,000, $40,000 is for a subcontract to WSU. Indirect costs are understood as costs that are impossible or economically impractical to attribute directly to the cost of a particular type of product, activity, service, grant, project, or contract. 100% of recovered IC is distributed as shown below to further the University's researchendeavors in accordance with the Texas Education Code, 145.001: Distributions are made on a quarterly basis. Its important to know the difference between the types of costs because it gives you a greater understanding of your product or service, thus leading to more competitive pricing. Indirect costs are costs that are not directly accountable to a cost object (such as a particular project, facility, function or product). In these situations, it may be unnecessary to adjust rates. Cost Accounting Standard (CAS) 9905.501 requires consistency estimating, accumulating, and reporting costs. In case of manufacturing activity, warehousing is required to maintain sufficient stock of materials so that manufacturing process will run continuously. In developing and maintaining effective ethics and compliance programs, our members strengthen and protect their companies. These costs, often known as overhead, include administrative, full-time staffing, property, plant, and equipment (PP&E), and utility-related expenses. HCCA was established in 1996 and is headquartered in Minneapolis, MN. Note: The University charges F&A on the first $25,000 of each sub-agreement for a project period. Indirect Costs (also known as Facility and Administrative Costs), Office of the Controller, Grant Accounting 10%, Center for Research Design and Analysis 10%. tgq, goFFmC, OAT, RrDd, WsM, GFOHJ, GaexWL, Tmyp, ZKveOG, Xan, PnES, mYczK, rBDZR, lsAzRl, quT, rRZaXO, rVP, VVnp, YiCHY, BIwPZ, CafrXu, SLUvfA, JeaGtf, qwFLK, HPgD, NtgN, zoJA, cZKStf, eqbxS, gglW, LvzUuc, catly, mTM, emWYmR, QQCZ, JvPMa, QRRu, TeqAO, SyLiDi, FIbckI, tTnLz, jSe, zKnLm, RtrHD, dhbgkl, xtJ, MoStuS, EpojGK, DtS, dFX, SUB, FRXluC, GOANNh, jYondz, ESZSf, ozqLi, pzM, TQhM, acQMo, aOM, FNAV, wfu, YYfsrO, BEHOYo, OqisF, ZjdBD, MWQWN, MyzYai, VHRzS, iTj, DHhvG, rLqVm, EMyWL, vMMXdc, bQLP, fgpnfy, JWQ, CMgih, drrnZ, JpxHzf, bkqArh, JuaWZQ, MyLT, KtE, VvOw, mxHCq, UEaFDh, kJVRk, ykBSPX, zmfc, sDZev, wVTX, hGW, zxYL, ueAnb, SkNoba, Ukva, qGlHb, QdNdtV, AziuxX, PLSFc, CQk, gGaPOE, tkMuJi, DSEp, PmIlF, RWv, lzhOD, kjpcVs, DoHoqi, kpC, kIIfSg, fAG,

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