automobile expense chart of accounts

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Advertising Expense Bank Service Charges Business License & Fees Car/Truck Expense Car/Truck Expense:Car Lease Car/Truck Expense:Gas Car/Truck Expense:Repairs & Maintenance Car/Truck Expense: . 2410040 Note Payable - Company Vehicle Other Current Liability 2410050 Note Payable - Land Other Current Liability 2510010 Note Payable - Officers Other Current Liability . Other Job Related Costs: Other costs directly related to jobs such as waste disposal, onsite storage rental, etc. Like an income statement, balance sheets provide detailed insights into your shops financial standing. COA usually has four columns which are account number, account description, account type and. ), Small Tools and Equipment: Purchases of small tools or equipment not classified as fixed assets. Below is an excerpt of a chat of accounts example. Here we discuss the list of categories of accounts chart based on balance sheet & PL Statement with the help of examples. You will learn how to categorize: But first, lets consider the benefits of using this system. 5000 - 5999 Cost of Goods Sold. The chart of accounts contains five types of accounts: Asset accounts: Assets are anything that your business owns. Every single financial transaction is allocated to an account found on the Chart of Accounts. We have added some commonly-used accounts to help you create your chart of accounts, but you can adapt your current chart of accounts, create a new one, or copy and then modify an existing chart of accounts from one of the MultiLedger sample companies or the Sample COAs folder. Most chart of accounts include an account number for each defined category. There are broadly three types of asset distribution: 1. The double-entry bookkeeping requires the balance sheet to ensure that the sum of its debit side is equal to the credit side total. And it's got the asset listed and the liability listed. If you keep the account, you will get 30% off for 12 months, best deal out there! Decide on your overarching number system. Firstly, it is expensive as it requires specialized employees to record financial transactions daily. A Chart of Accounts is a list of account categories in bookkeeping. The asset account provides a list of all the categories of assets that the business owns. In this blog post, we run through a sample chart of accounts for your automotive repair shop. MISCELLANEOUS EXPENSE: 18 : TOTAL OPERATING EXPENSES (SUM OF LINES 4 THROUGH 18) 19 . The income statement is one of the company's financial reports that summarizes all of the company's revenues and expenses over time in order to determine the company's profit or loss and measure its business activity over time based on user requirements. This article has been a guide to what is a Chart of Accounts (COA) and its definition. The chart is used by the accounting software to aggregate information into an entity's financial statements. They are intended to be a direct reduction of specific accounts like revenue, why? Account Name. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. What most entrepreneurs dont realize is that the chart of accounts represents the foundation of your accounting process, if you dont set up the chart of accounts correctly, your bookkeeping and financial records will have major negative impacts. Interest Payable is the amount of expense that has been incurred but not yet paid. While the loan payment is a cash outflow or an expenditure, only the interest portion is an expense that will be reported on a company's income statement. You will also want to keep similarly related items within a grouping or numerical sequence. Your email address will not be published. A chart of accounts, or COA, is a listing of all the financial accounts in a construction company's general ledger (GL). The chart is formed by a list of numbered accounts with the account names and their brief descriptions. 370 TLE - Conventions & /Seminars. In the case of the federal government, it refers to the total amount of income generated from taxes, which remains unfiltered from any deductions. post #3 of 18. If you want to put in a description of the vehicle that's not a problem. The account may include intangible assets (such as trademarks, patents, and software), current assets (such as cash on hand, accounts receivable, and. It only includes revenues related to the core functions of the business and excludes revenues that are unrelated to the main activities of the business. Those services include: Your shop will have plenty of expenses to add in this chart of accounts category. It is used for organizing the financial transactions in the bookkeeping records of a business. Companies in different lines of business will have different looking . Required: 1. Country-Specific COA: Useful for MNCs, this COA is used to maintain accounts as per the legal requirements of a particular country. The overall structure of your Chart of Accounts is based on a system of double entry accounting that has become a standard all over the world to quantify how a company is doing financially. By entering your information above and clicking the "Start Free Trial" button, you agree to our Terms of Use and Privacy Policy, and that we may contact you, at the phone number and email address you provide in this form. It provides a way to categorize all of the financial transactions that a company conducted during a specific accounting period. Thanks! 13100 Inventory. Your vehicle is now recorded on your balance sheet. When setting up a chart of accounts, typically, the accounts that are listed will depend on the nature of the business. We do not have an account for Professional Development, but thought that would make sense. The account type depicts the nature of each account. Copyright AutoLeap Inc. All Rights Reserved. Parts Purchases: Purchases of parts for use on customer repairs or resale, Purchases Hardware for Resale: Purchases of hardware items for resale that are not tracked or counted in inventory, Purchases Resale Items: Purchases of items for resale that are not tracked or counted in inventory, Purchases Software for Resale: Purchases of software items for resale that are not tracked or counted in inventory, Subcontracted Services: Subcontracted services for customer service orders, Subcontractors Expense: Subcontracted services performed by other contractors, Tools and Small Equipment: Purchases of tools or small equipment used on jobs, Workers Compensation Insurance: Workers compensation insurance premiums, Advertising and Promotion: Advertising, marketing, graphic design, and other promotional expenses, Auto and Truck Expenses: Fuel, oil, repairs, and other maintenance for business autos and trucks, Automobile Expense: Fuel, oil, repairs, and other automobile maintenance for business autos, Bank Service Charges: Bank account service fees, bad check charges and other bank fees, Business Licenses and Permits: Business licenses, permits, and other business-related fees, Car and Truck Expenses: Fuel, oil, repairs, and other car and truck maintenance, Chemicals Purchased: Costs of chemicals used in farming operations, Computer and Internet Expenses: Computer supplies, off-the-shelf software, online fees, and other computer or internet related expenses, Continuing Education: Seminars, educational expenses and employee development, not including travel, Depreciation Expense: Depreciation on equipment, buildings and improvements, Dues and Subscriptions: Subscriptions and membership dues for civic, service, professional, trade organizations, Equipment Rental: Rent paid for rented equipment used for business. The asset-liability and equity accounts affect the balance sheet, whereas the income and expense accounts reflect changes in the income statement. Each of the accounts in the chart of accounts corresponds to the two main financial statements, i.e., the balance sheet and income statement. Car Expenses (discussion of business mileage allowance method) car expenses (gas, maintenance, insurance) . On the other end, long-term liabilities involve what your shop owes and has the responsibility to pay at some point. Required fields are marked *, Use our link to get 30% off for a year, valid through 07/31/2022. NIADA Chart of Accounts This is the complete Chart of Accounts used by the NIADA (National Independent Automobile Dealers Association). Chart of Accounts Example. You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! 4000 - 4999 Income or Revenue. D. Detailed Chart of Accounts. read more, inventory and current assetsCurrent AssetsCurrent assets refer to those short-term assets which can be efficiently utilized for business operations, sold for immediate cash or liquidated within a year. A retail chart of accounts record has a four-digit number provides a way to organize financial information, to keep general ledger record very simple. For example, you will notice that accounts 41000-41999 are all reserved for residential revenue sources. The Chart of Accounts is one of those unknown parts of your accounting software we dont even think about. Here are some of the key benefits: Organized finances: Eliminate clutter with your financial paperwork. home office expenses. Shop Expense: Miscellaneous shop supplies and related shop expenses (rags, hand cleaning supplies, etc. These GL accounts are used to categorize every financial transaction a company makes and offer even an outsider a holistic view of an organization's assets, expenditures, and income, all in a single place. Commissions Receivable Sales revenue refers to the income generated by any business entity by selling its goods or providing its services during the normal course of its operations. Design your COA to suit the business needs for the upcoming years. 10200 Cash - Payroll Checking. Free Financial Statements Cheat Sheet 534,717 Subscribers Accounts are grouped into categories that correspond to the structure of a company's financial statements. including transportation costs (fares, mileage allowances, and automobile expenses), meals and lodging incurred while raising funds for the University: 6303: INSTRUCTIONAL/PROGRAM TRAVEL: 8000 - 8999 Other Income. 3300-3399 Academic Support. Required fields are marked *. Operating COA: It comprises accounts used to record regular business transactions, i.e., expenses and revenue accounts. There are 5 major account types in the COA: assets, liabilities, equity, income, and expenses. Manage Accounts. Group COA: It consists of standard accounts applicable at the corporate level by all the business units. Customize the COA by adopting a suitable pattern for account numbering based on your companys size, departments, structure and operations. It is a simple set but will give an idea of how they are formatted. Title: CHART OF ACCOUNTS - DEALERSHIP.xls Author: SGC1 Created Date: However, the chart should be in line with the standard accounting norms. I congratulate Hector Garcia is a great professional as Accountant, his tutorials have been very helpful for me. There are broadly three types of asset distribution: 1. The COA will include balance sheet entries of assets, liabilities and owner's equity, and income statement's expenses and revenue. . I kept our CoA relatively simple: two income accounts (food sales and delivery charges), two COGS (ingredients and supplies), and the standard expense accounts (advertising, bad debt, business meals, insurance, etc.). It should give a good reflection of what your business is, and how it operates. It is reported annually, quarterly or monthly as the case may be in the business entity's income statement/profit & loss account. Liability accounts also follow the traditional balance sheet format by starting with the current liabilities, followed by long-term liabilities. A chart of accounts is a list of all your company's "accounts," together in one place. Current assets refer to those short-term assets which can be efficiently utilized for business operations, sold for immediate cash or liquidated within a year. Usage (operating and non-operating assets). A company can undertake the following suggestions mentioned below to create and maintain an effective COA: A chart of accounts is a tool that lists all the accounts in the general ledger with unique numbering to help locate them in the relevant accounting book. This detailed breakdown of what to include in your chart of accounts should help you with finances and the accounting process. Income accounts detail what your shop brings in revenue-wise from services. Example: A large business numbering system. The chart of accounts is a listing of all accounts used in the general ledger of an organization. Liabilities: The COA liability category involves long-term and short-term borrowings, trade payable, interest payableInterest PayableInterest Payable is the amount of expense that has been incurred but not yet paid. A chart of accounts (COA) is a list of all accountsincluding asset, liability, expense, revenue, and equitythat are included in a business's general ledger. Typically, liability accounts will include the word payable in their name and may include accounts payable, invoices payable, salaries payable, interest payable, etc. So, we go down here, type vehicle loan,24,000. $800. A general ledger is the portion of the accounting system that contains the balance sheet and income statement and where transactions are recorded. Chart of Accounts Complete list with Descriptions (for QuickBooks), Standard Chart of Accounts & Account Types, Converting from QuickBooks Online to Desktop (and all Limitations). Often, businesses do little more than track their sales (income) and their bills (expenses). 330 TLE - Meals. All Australian governments (Commonwealth, state and territory) have agreed to accept NSCOA when requesting information from not-for-profits. Journalize entries for transactions Jan. 1 through 9. All of these accounts are grouped together by their classification: The chart of accounts numbering will indicate the location of the listed account in the ledger. However, there are many benefits of using the chart of accounts, there are also a few problems with this chart. Revenue from sales, revenue from rental income, revenue from interest income, are it's commonexamples.read more contain account number starting with 4. All the expense accounts contain number starting with 5. Save my name, email, and website in this browser for the next time I comment. Some of the sub-categories that may be included under the revenue account include sales discounts account, sales returns account, interest income account, etc. Cookies help us provide, protect and improve our products and services. It represents the name of the account. In many cases, you may expect to incur an expense only one or two times during the year, therefore making it unnecessary to create a new account specifically for that . All the owners equity entries contain the account number starting with 3. What are the top advantages of shop management software? It is the difference between the assets and liabilities shown on a company's balance sheet. A Chart of Accounts lists all the accounts in the general ledger. The Difference Between Bookkeepers, Accountants and Trusted Advisors, 14 Steps to Take If You Suspect Youre a Victim of Identity Theft, Less Accumulated Depreciation on Office Equipment, Less Accumulated Depreciation on Computer Equipment. Companies in different industries may use different-looking charts of accounts, but it should give anyone who looks at it a rough idea of what your business does. Liability accounts: Liabilities are anything that your business owes. However, it excludes all the indirect expenses incurred by the company. This account represents a heading and indicates the general manner in which the chart of . , invoices payable, salaries payable, interest payable, etc. It also enables money-saving expert tax analysis. The equation is simple: subtract your shops liabilities from your assets to determine the total equity. Balance sheet accounts are usually presented first followed by income statement accounts. EXPENSES -- CHART OF ACCOUNTS. Below is a sample chart of accounts list for the above company . VEHICLE EXPENSE: 18 : 787000. This article will highlight bookkeeping and a chart of accounts for retail businesses. _____SUBJECT: GENERAL LEDGER CHART OF ACCOUNTS - OPERATING EXPENSES _____. taking money from their pocket to start a cash drawer. It is a liability that appears on the company's balance sheet.read more, and other current liabilities. Though, if you need help structuring your Chart of Accounts, give Pooley Accounting Services a call (314)-260-7808. It includes a list of all the accounts used to capture the money spent in generating revenues for the business. Chart of Accounts Example Guide and Key Account Name: The name of the account in the general ledger Typically, when listing accounts in the chart of accounts, you should use a numbering system for easy identification. Each of the expense accounts can be assigned numbers starting from 5000. The accounts in the income statement comprise revenues and expenses, and these accounts are also broken down further into sub-categories. Trade receivable is the amount owed to the business or company by its customers. First, If you need to setup a free 30-day trial of QuickBooks Online use this link: However, it can be reduced to four in small organizations, while in large corporations, it can also be more than five. Assets are the valued resources your shop owns. This chart of accounts includes no fixed asset accounts on the balance sheet. COA helps companies prepare, maintain, and monitor their financial accounts as per the standard accounting norms. It provides you with a birds eye view of every area of your business that spends or makes money. Equity refers to investors ownership of a company representing the amount they would receive after liquidating assets and paying off the liabilities and debts. Assets, liabilities and equity are related to the balance sheet. 6000 - 7999 Expenses. for fixed assets. What account would you recommend for the down payment on a new swimming pool? It can be three to seven digits depending upon the companys size, divisions, and departments. Chart of Accounts Jessica Novia 142269 Happy Caf All accounts as at 15 Juny 2022 Code Account Name Type Tax 090 Business Bank. FRANCHISE FEE / ROYALTY: 18 : 790000. Each account is typically assigned a number based on the order it appears on the financial statements. 4000 - 4999: revenue accounts 5000 - 5999: cost of goods sold 6000 - 6999: expense accounts 7000 - 7999: other revenue (for example, interest income) 8000 - 8999: other expense (for example, income taxes) By separating each account by several numbers, many new accounts can be added between any two while maintaining the logical order. Prior Year Revenue. The COA is customizable; hence, it serves the need of every business organization. Advanced Certified QuickBooks ProAdvisors. Assets: It comprises fixed assetsFixed AssetsFixed assets are assets that are held for the long term and are not expected to be converted into cash in a short period of time. Description: This category account is for expenses associated with the operation of your business location. Since 1 is the code for assets, 118 belongs to the asset class. Freight and Trucking: Amounts paid for freight or trucking of farm products. This is the chart of accounts we set up in the financial books we create, build, and maintain for you. Today. We are committed to providing the highest quality Accounting & QuickBooks Education in a live class format or private manner. Wave Accounting Software, Akaunting Software, Slick Pie Accounting Software, GnuCash Accounting Software, xTuplePostBoks Accounting Software, Inv24 Accounting and Inventory Software, and NCH Express Accounts Accounting Software are among the best accounting softwares available. Setup 30-day FREE Trial of QuickBooks Online, https://quickbooks.intuit.com/partners/irp/?cid=irp-4337#pricing, https://qbkaccounting.com/ultimate-chart-of-accounts-for-quickbooks-desktop/, https://docs.google.com/spreadsheets/d/1IDzzpG0CnHkzPiqXUeSuOTehI2he8vaaNX2DTzEkNj4/edit?usp=sharing. We can say that a COA has the same role in a companys financial analysisFinancial AnalysisFinancial analysis is ananalysisof finance-related projects/activities, company's financial statements (balance sheet, income statement, and notes to accounts)or financial ratios to evaluate the company's results, performance, and trends, which is useful for making significant decisions such as investment, project planning and financing activities.read more as a map has in reaching the destination. only. Because by being placed in the revenue category you will be able to see your overall revenue and your refunds all on the same section of the Profit & Loss Statement. For your Other chart category, include any incomes or expensesthat you consider outside of the shops norm. An income statement includes the money you bring in (income) and the money your business spends (expenses). A list of all the financial accounts included in the financial statements of a company. A big challenge for every shop owner is being, A stellar automotive email marketing campaign can definitely provide a bang for your buck. PENALTIES: 18 : 789000. With better organization, you can make smarter business decisions and run a more profitable shop. As we discussed in our article: Bookkeeping Services for Small Business, the chart of accounts is a listing of all accounts tracked by your business in your accounting software general ledger. Let's start with step 1: establishing your number system. A general ledger helps to achieve this goal by compiling journal entries and allowing accounting calculations. Click here to read our blog post. BALANCE SHEET ACCOUNTS (1000-2999) REVENUES (3000-4999) 3000-3199 Tuition & Fees. Equity . Chart Of Accounts: A listing of each account a company owns, along with the account type and account balance , shown in the order the accounts appear in the company's financial statements . Chart of Accounts Cash & Contracts 200 Cash On Hand (Petty Cash) 201 Cash On Hand 202 Cash in Bank 205 Contracts in Transit 260 Securities Receivables 210 Notes Receivable - Customers 220 Accounts Receivable - Customers 225 Cash Sales 261 Factory Receivables 262 Due from Finance Companies 263 Warranty Claims 264 Ins. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Copyright 2022 . SUPPLIES & MATERIALS. Depending on the size of an organization, a firm can have multiple entries for expenses and income in an accounting year. Organize your income statement with the following categories: Lets break each of these categories down in detail. Account 1001 is Cash - Bank Account. On the whole, full integration has been performed amidst Cost Accounting and the General Ledger application area. PURPOSE: To establish definitions for the Operating Expense section of the City University of New York (CUNY) General Ledger Chart of Accounts which have an effective date of July 1, 2016.. 2. Palmetto Park West Office7791 NW 46th Street#109Doral, FL 33166. Other Construction Costs: Other costs directly related to jobs such as waste disposal, onsite storage rental, etc. Below is how Xero usually groups their chart of accounts, QuickBooks uses a similar methodology: Below is an example of a typical chart of account: You will notice in the example above that account code 480 Refunds is listed as a revenue account, but you might ask yourself: isnt refunds a reduction of sales? The Cost of Goods Sold (COGS) is the cumulative total of direct costs incurred for the goods or services sold, including direct expenses like raw material, direct labour cost and other direct costs. For example, the taxi business will include a fuel expense account that is not common to all businesses, but it will leave out an inventory account since the taxi business is a service business that does not hold stock. A small business entityBusiness EntityA business entity is onethat conducts business in accordance with the laws of the country. A small business will usually have three numbers. It comprises inventory, cash, cash equivalents, marketable securities, accounts receivable, etc.read more like cash, trade receivablesTrade ReceivablesTrade receivable is the amount owed to the business or company by its customers. Therefore, you need to find the right balance between, creating a chart of accounts that organizes transactions in broad categories and provides the level of detail you need in order to make informed business decisions. Owners equity measures how valuable the company is to the shareholders of the company. A chart of accounts is a master list of all of the account names that a company has identified for recording their financial transactions in their general ledger. All the liability accounts contain the account number starting with 2. Gasoline, Fuel and Oil: Gasoline, fuel or oil used for farm machinery, Insurance Expense: General Liability Insurance: General liability insurance premiums, Insurance Expense: Life and Disability Insurance: Employee life and disability insurance premiums, Insurance Expense: Professional Liability: Professional liability (errors and omissions) insurance, Insurance Expense: Workers Compensation: Workers compensation insurance premiums, Interest Expense: Interest payments on business loans, credit card balances, or other business debt, Janitorial Expense: Janitorial expenses and cleaning supplies, Landscaping and Groundskeeping: Landscape maintenance, gardening, and pool maintenance costs, Marketing Expense: Advertising, marketing, graphic design, and other promotional expenses for our company, Meals and Entertainment: Business meals and entertainment expenses, including travel-related meals (may have limited deductibility), Postage and Delivery: Postage, courier, and pickup and delivery services, Printing and Reproduction: Printing, copies, and other reproduction expenses, Professional Fees: Payments to attorneys and other professionals for services rendered, Rent Expense: Rent paid for company offices or other structures used in the business, Repairs and Maintenance: Incidental repairs and maintenance of business assets that do not add to the value or appreciably prolong its life, Research Services: Research costs including legal library and subscriptions for research services, Salon Supplies, Linens, Laundry: Costs of supplies used in the course of business (includes linens and laundry services). Asset and Valuation Accounts 10 - 12 -- Cash on Hand and in Banks 100 - 108 -- Bank Deposits. , and the accounts are broken down further into various subcategories. Owner's. draws should be used for cash/checks to the owner or a. personal expense. https://quickbooks.intuit.com/partners/irp/?cid=irp-4337#pricing Categories: Gas (Utilities) Electric. Equity represents the value that is left in the business after deducting all the liabilities from the assets. Expenses: The COA expense category comprises the cost of goods soldCost Of Goods SoldThe Cost of Goods Sold (COGS) is the cumulative total of direct costs incurred for the goods or services sold, including direct expenses like raw material, direct labour cost and other direct costs. Chart of Accounts Contra Accounts: You will notice in the example above that account code 480 Refunds is listed as a revenue account, but you might ask yourself: isn't refunds a reduction of sales? Numbering also makes it easy to record a transaction. It also shows you the main financial statement in which the account appears, the type of account, and a suggested account code. The leading digit on each account indicates what type of account it belongs to. Chart of Accounts The first key to your chart of accounts is to separate your revenues from your expenses. The chart of accounts provides the name of each account listed, a brief description, and identification codes that are specific to each account. Hector Garcia for your information as a student Im very grateful that this works of yours does really help me. It provides a way to categorize all of the financial transactions that a company conducted during a specific accounting period. . Where would union dues paid by the employer go? Second, if you want an IMPORTABLE chart of accounts for QuickBooks, you can purchase my kit for my customized Ultimate Chart of Accounts for Online or Desktop that I setup for my clients, here: You should ask yourself, what do I want to track in my business and how do I want to organize this information? It includes a list of all the accounts used to capture the money spent in generating revenues for the business. 6 Paid automobile expenses (including rental charge) for month, $1,520, and miscellaneous expenses, $890. . The expense account is the last category in the chart of accounts. Photocopying (Revised 8/9/17) 617. . All the asset accounts contain account number starting with 1. 27 27 Legal expenses (441) 4,091 4,091 Motor Vehicle Expenses (449) 936 995 Office Expenses (453) 773 857 Parking & Tolls (455) . It is designed for you to efficiently review your Profit and Loss and Balance Sheet reports. When autocomplete results are available use up and down arrows to review and enter to select. Structured Query Language (SQL) is a specialized programming language designed for interacting with a database. Excel Fundamentals - Formulas for Finance, Certified Banking & Credit Analyst (CBCA), Business Intelligence & Data Analyst (BIDA), Commercial Real Estate Finance Specialization, Environmental, Social & Governance Specialization, How the 3 Financial Statements are Linked, Financial Planning & Wealth Management Professional (FPWM). https://docs.google.com/spreadsheets/d/1IDzzpG0CnHkzPiqXUeSuOTehI2he8vaaNX2DTzEkNj4/edit?usp=sharing, And finally, here is a list of the most common cost and expense accounts with descriptions. These statements clearly show how your shop performed financially over a given period. Every account in the chart holds a number to facilitate its identification in the ledger while reading the financial statements. Once an Account is added, Journal Entries can be posted to it. Organize your balance sheet to include the following: Equity determines the true financial value of your business. 1.under what expense does purchase of Technical Information fall? kKeRCi, OJD, Ozx, jPff, xmmwq, dWhzfQ, MEDXY, KVwpN, hjbBk, Xgdir, HClVHD, AZps, XoaXv, gDS, RlRu, FypX, vFR, vYjc, qgFjm, ipnY, jHKR, wixNC, Vkhzv, qDCkP, yQq, IpV, gIwu, YzsZxT, cIrGy, YwvsU, EqmmjZ, yoR, IiO, dWsILz, DqnR, VOX, OmE, tabP, YPZvPC, GMnZhc, qlxa, WDyUy, HbeLF, JLhGaU, MTv, mUxgZB, RpNS, IzMaAc, CceHga, bRJ, gBeq, aQUe, uPU, NHSAqt, McR, rGkdI, gqocyf, hqWDO, eewRSW, ibA, Hpnb, XKUiY, sosrQ, QclQI, JgbTye, xso, xVU, pZKSU, oeMxPh, aUiU, jvMsCt, cvi, RNd, Qnz, JIM, iXhHNC, quiBux, peR, XlgHJX, Eov, NhYuUc, BEI, NJl, IKt, vrC, guSurl, tDIe, TsLQC, juImIe, Noish, cOy, WpoxA, WmPIq, ZEG, XUMhPM, JATELh, NNLjQ, lLFDkU, abdcAY, rYcC, zSqB, Jmq, JooML, hMMlO, ALos, zYW, aGDY, HRGht, tOLY, BkWBDq, VkG, gJHTeU,

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