When revenues are earned but not yet recorded at the end of the accounting period because an invoice has not yet been issued, nor has cash payment been received. Once you’ve figured out what the first type means, it becomes easier with others. You can create adjusting entries to record depreciation and amortization, an allowance for doubtful accounts , accrued revenue or expenses, and adjustments necessary after bank statement reconciliations . Second, adjusting entries always involve either a revenue account or an expense account. For all the asset accounts, which includes cash, accounts receivable, property, plant, and equipment, etc., we debit the account to increase that account’s balance. agar ap ne accounts ke bare me mujh se koi sawal pochna ho to . We explain how to link the 3 financial statements together for financial modeling and, Certified Banking & Credit Analyst (CBCA)®, Capital Markets & Securities Analyst (CMSA)®, Financial Modeling & Valuation Analyst (FMVA)®. Not all accounts require updates, only those not naturally triggered by an original source document. Aligning revenues and expenses to the right accounting period, The matching principle is an accounting concept that dictates that companies report expenses at the same time as the revenues they are related to. They ensure your books are accurate so you can create financial statements. You should account for a prior period adjustment by restating the prior period financial statements. Discuss the rules for determining if a purchase is an asset or an expense; 5. On July 3, a deposit in the amount of Rs. Adjusting entries are journal entries recorded at the end of an accounting period to adjust income and expense accounts so that they comply with the accrual concept of accounting. Retained Earnings: How to Find Retained Earnings. 2.The journal to record an accrued expense includes a credit to which account? Adjusting entries are accounting journal entries that convert a company's accounting records to the accrual basis of accounting. Adjusting entries are journal entries recorded at the end of an accounting period to adjust income and expense accounts so that they comply with the accrual concept of accounting. Is chart of accounts the same as a general ledger? By the end of the month, services in the amount of Rs. Billing Software: the Key Questions You Need to Ask. If you imagine that you can simply cross out the old information replacing it with new details, it doesn’t work like this. Deferred revenues: A certain amount of money was received in advance without you having the work done yet. Generally, adjusting journal entries are made for accruals and deferrals, as well as estimates. Balance sheet accounts only Wrong. Accrued revenues: You’ve already earned revenue, but you can’t recognize it until the sales invoice is processed. In general, accounting transactions are recorded by following accrual basis of accounting except in few schools, government departments and non profit organisations. Accountants record adjusting entries to ensure the account holder’s records match the bank’s data. In general, there are two types of adjusting journal entries: accruals and deferrals. Adjusting entries permit the accountant to report a more accurate picture of the company’s investments. Example: ABC Company is to receive $3,000 interest income at the end of February 2020. The owner can read through the economic statements knowing that everything that transpired during the period is reported even if the commercial part of the transaction will occur later. Determining the amount of income and expenses, as shown in the financial statements of a particular accounting period, is a Very complicated task. Adjusting Entries – Prepaid Expenses 3. Adjusting journal entries are completed at the end of an accounting period, and help to give a more accurate picture of a company’s financial status. Adjusting Entries – Why Do We Need Adjusting Journal Entries? This will help you keep the numbers accurate and concise. These three core statements are intricately are released. All those problems will lead your business to inaccurately filed taxes and inappropriate business decisions. Some adjusting entries are straightforward. You should account for a prior period adjustment by restating the prior period financial statements. Adjusting entries are made at the end of an accounting period to account for items that don't get recorded in your daily transactions. This worksheet is designed to help you understand and adjust your unhelpful rules and expectations that contribute to low self-esteem. There are two main types of adjusting entries that we explore further, deferrals and accruals. Example of the matching principle in accounting. In other words, we are dividing income and expenses into the amounts that were used in the current period and deferring the amounts that are going to be used in fut… Adjusting entries are made for accrual of income, accrual of expenses, deferrals (income method or liability method), prepayments (asset method or expense method), depreciation, and allowances. Adjusting entries are part of accrual concept of accounting. DR Cash                                             800. Save my name, email, and website in this browser for the next time I comment. Even though the interest payment is to be made on June 30 in the following year, to properly report the company’s financial status, the company must accrue the interest expenseInterest ExpenseInterest expense arises out of a company that finances through debt or capital leases. The original payment of $800 covers June through September. There are four specific types of adjustments: 1. You can try to keep the records on your own. A Journal entry is the first step of the accounting or book-keeping process. One month of XYZ Company’s insurance expired in June. The adjusting entry process is a fundamental bookkeeping and accounting process but … Adjusting entries for depreciation, bad debts and other allowances are also never reversed. The transactions which are recorded using adjusting entries are not spontaneous but are spread over a period of time. Rules of adjusting enteries.. Adjusting entries are journal entries recorded at the end of an accounting period to alter the ending balances in various general ledger accounts. Reversing Entry for Accrued Income. Certificates of Achievement . Accruals 3. The two rules to remember about adjusting entries are: 1. However, adjusting entries have not been made at the end of the period for supplies expense of $2,200 and accrued salaries of $1,300. 2. It is a result of accrual accounting and follows the matching and revenue recognition principles. In accrual basis accounting, adjusting journal entries are necessary because the exchange of cash does not always occur at the moment you purchase an item, provide services or incur an expense. The very purpose of adjusting entries is to communicate an accurate picture of the company’s finances. Rules of Debits and Credits. Adjusting entries are done to make the accounting records accurately reflect the matching principle – match ... Usually the adjusting entry will only have one debit and one credit. Here is the adjustment entry for depreciation; Adjusting entries (also known as end of period adjustments) are journal entries that are made at the end of an accounting period to adjust the accounts to accurately reflect the revenues and expenses of the current period. Therefore, adjusting entries are required because of the matching principle in accounting. Accrued/Outstanding Income: It means those incomes which were Incurred but not yet received. These three core statements are intricately, Common types of assets include current, non-current, physical, intangible, operating, and non-operating. Adjusting Entries Rules 1) Never debit/ Credit cash 2) Either Debit expenses or credit a revenue. Revenues and expenses are matched on the income statement for a period of time (e.g., a year, quarter, or month). expenses are increased for some reason). A company provided a portion of consulting services but has not billed the customer until the following month. Deferred expenses: A certain amount of money was paid in advance. 1. They’re necessary when you want to make changes in journal entries. Adjusting entries are journal entries recorded at the end of an accounting period to alter the ending balances in various general ledger accounts. However, if your choice falls on the cash basis system, you can forget about this step. Interest is found in the income statement, but can also be calculated through the debt schedule. An adjusting journal entry is usually made at the end of an accounting period to recognize an income or expense in the period that it is incurred. These adjustments are made to more closely align the reported results and financial position of a business with the requirements of an accounting framework, such as GAAP or IFRS. or Wrong. XYZ Company delivered services on the last day of the month and sent an invoice for $4,400 the following week. The worst thing is that your financial statements will be wrong. Not all accounts require updates, only those not naturally triggered by an original source document. Title: Rules for Adjusting Entries Author: PPS Last modified by: Meyer, Amy Created Date: 5/8/2017 12:52:00 PM Company: PPS Other titles: Rules for Adjusting Entries At the same time, you can make all the records when they’re required. They are especially important if we’re talking about already recorded numbers in specific accounting periods. The schedule should outline all the major pieces of debt a company has on its balance sheet, and calculate interest by multiplying the for the month of December and include that value even though the expense was not actually paid (i.e., an exchange in cash). True or False. T Accounts are used in accounting to track debits and credits and prepare financial statements. This is done by adjusting the carrying amounts of any impacted assets or liabilities as of the first accounting period presented, with an offset to the beginning retained earnings balance in that same accounting period. Amount paid for in advance of using assets that benefit more than one period. The cash account is not involved in the adjustment entries. Accounts to Adjust There are Deferred expenses 4. Adjusting entries are made to ensure that the part that has occurred during a particular month appears on that same month’s financial statements. Both balance sheet and income statement accounts Right! The process of recognizing expenses before cash is paid. 5,000 was received for services to be performed. Journal entries are the way we capture the activity of our business. Adjusting entries for depreciation, bad debts and other allowances are also never reversed. Adjusting entries are journal entries recorded at the end of an accounting period to adjust income and expense accounts so that they comply with the accrual concept of accounting. Here is a reasonable question you may ask: What happens if I don’t make adjusting entries at all? Adjusting entries never involve the Cash account. The purpose of adjusting entries is to? Cash is recorded immediately it's received or paid. They allow you to see how money moves in your business. Adjusting Entries Adjusting entries are journal entries recorded at the end of an accounting period to adjust income and expense accounts so that they comply with the accrual concept of accounting. View Notes - Adjusting Entries from ACCT 210 at Dakota State University. Prepare journal entries for the original receipt of the deposit and the adjusting entry on 31 st July: Solution: If you’re paid in advance by a client, it’s deferred revenue. Below, you see a picture demonstrating to you how adjusting entries look. Accrued revenues 3. The profit or, How the 3 Financial Statements are Linked, How are the 3 financial statements linked together? Enroll now for FREE to start advancing your career! Cash will never be in an adjusting entry. Make sure to remember all of them, as they’re necessary to keep your business thriving. It's a visual representation of individual accounts that looks like a “T”, making it so that all additions and subtractions (debits and credits) to the account can be easily tracked and represented visually. When a business transaction requires a journal entry, we must follow these rules: The entry must have at least 2 accounts with 1 DEBIT amount and at least 1 CREDIT amount. Utility expenses, the bill for the month hasn’t been received. Interest is found in the income statement, but can also be calculated through the debt schedule. Adjusting the Rules. We now offer 10 Certificates of Achievement for Introductory Accounting and Bookkeeping. Related: GAAP for Accounting Rules, Principles, Assumptions. This is an accounting system called the accrual basis of accounting. In accounting / accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. This lesson will cover how to create journal entries from business transactions. Make the following journal entries for each transaction on the date it occurred and the adjusting entry at the end of the accounting period (e.g, Dec. 31) (1) On July 1, the firm signs a contract with a city planning department for $60,000 to design a bridge. In a traditional accounting system, adjusting entries are made in a general journal. Discuss Accrual Accounting and Matching. Reversing Entry for Accrued Income. As you already understand, making adjusting entries is extremely important. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting. This guide to T Accounts will give you examples of how they work and how to use them. Assume you keep the books for a small engineering firm. journal entries made at the beginning of an accounting period to reverse or cancel out adjusting journal entries made at the end of the previous accounting period Present the two types of adjusting entries; Work through examples; 7. The benefit of reversing those adjusting entries is that this eliminates the need to identify what part, if any, of a particular payment or receipt made or received in the period relates to the previous period expense or revenue. Types of Adjusting Entries. By adjusting entries financial statements can be prepared accurately. Depreciation expenses: It’s applied if an asset was purchased in a certain period, but its cost must be allocated. Adjusting Entries - Displaying top 8 worksheets found for this concept.. Nevertheless, a client unexpectedly asks for a discount. This concept is based on the time period principlewhich states that accounting records and activities can be divided into separate time periods. XYZ Company’s employees earned $550 during June and are paid in July. However, if your choice falls on the cash basis system, you can forget about this step. Cash is always recorded when it is actually received or paid. In other words, adjusting entries are irreplaceable in order to correctly reflect the way your business spends and gets the money. A combination of official rules, tradition, and professional judgment. Prepayments 2. Others require judgment and some accounting knowledge. If you prefer to use the accrual system, you’ll need to make adjusting entries anyway. Example: ABC Company is to receive $3,000 interest income at the end of February 2020. Its purpose is to test the equality between debits and credits after adjusting entries are entered into the books of the company. This is the second trial balance prepared in the accounting cycle. An adjusting journal entry is typically made just prior to issuing a company's financial statements. The benefit of reversing those adjusting entries is that this eliminates the need to identify what part, if any, of a particular payment or receipt made or received in the period relates to the previous period expense or revenue. Adjusting entries are journal entries used to recognize income or expenses that occurred but are not accurately displayed in your records. The net income reported on the income statement is $58,000. Adjusting entries always affect which type of accounts? By the end of the month, services in the amount of Rs. Adjusting entries are required at the end of each fiscal period to align the revenues and expenses to the “right” period, in accord with the matching principle Matching Principle The matching principle is an accounting concept that dictates that companies report expenses at the same time as the revenues they are related to. Increase an expense account (debit expense). Start the Adjusting Entries Quiz. Example of the matching principle, The three financial statements are the income statement, the balance sheet, and the statement of cash flows. Adjusting entries, also known as adjusting journal entries (AJE), are the entries made in the accounting journals of a business firm to adapt or to update the revenues and expenses accounts according to the accrual principle and the matching concept of accounting. Before beginning adjusting entry examples for Printing Plus, let’s consider some rules governing adjusting entries: Every adjusting entry will have at least one income statement account and one balance sheet account. Adjusting entries requires updates to specific account types at the end of the period. IMPORTANT RULES FOR ADJUSTING ENTRIES When recording adjusting entries, remember two very important rules: First, cash is never involved in adjusting entries. Some revenues are received in advance but the expense for their recognized will be incurred in the future. It is quite easy to understand the way they work, but we’ll get to specific examples, as you keep reading the article. Assume you keep the books for a small engineering firm. It all depends on what accounting system you’re using. Revenues and expenses are matched on the income statement for a period of time (e.g., a year, quarter, or month). Retained Earnings: Debit or Credit Balance? If you prefer to use the accrual system, you’ll need to make adjusting entries anyway. Required fields are marked *. Their main purpose is to match incomes and expenses to appropriate accounting periods. Building confidence in your accounting skills is easy with CFI courses! Adjusting entry creation, posting adjusting entries to a worksheet, creating financial statements from the trial balance A company earned interest revenue from the bank on its checking account and had not yet recorded it. These adjustments are made to more closely align the reported results and financial position of a business with the requirements of an accounting framework, such as GAAP or IFRS. Here, we also present them as a picture for you to remember the information easier. Accrued expenses: Some expenses have been incurred, but you’ll need to pay for them later. At this point, you already recorded this amount as your income you’re expecting to get quite soon. The design work will be done Journal Entries are the building blocks of accounting, from reporting to auditing journal entries (which consist of Debits and Credits). Discuss what a mixed account is. However, they’ll pay you only in July. When cash is received prior to earning revenue by delivering goods or services, the company records a journal entry to recognize unearned revenue. Prepayment of advertising, insurance, or rent becomes used up over time, Employees earned wages before the month ended, to be paid in the following month. Others require judgment and some accounting knowledge. The design work will be done There are several types of adjusting entries that can be made, with each being dependent on … The Basics of Adjusting Entries 99 THE BASICS OF ADJUSTING ENTRIES In order for revenues and expenses to be reported in the correct period, companies make adjusting entries at the end of the accounting period. Therefore, you’ll have to return to your journal entries and change them. After adjusted entries are made in your accounting journals, they are posted to the general ledger in the same way as any other accounting journal entry. Tracking your revenue in an accurate way will be a huge problem. What is an Adjusting Entry? Although it’s still recommended to make adjusting entries, especially if you hire a bookkeeper or an accountant who knows what to do. Adjusting Entries - Displaying top 8 worksheets found for this concept.. Recognition of Revenue and Expenses. Importance of Adjusting Entries. Instead, you just create a new entry correcting the old one. Present the two categories of expenses; 6. Adjusting entries are needed whenever transactions affect the revenue or expenses of more than one accounting period. Adjusting entries, posting adjusting entries to a worksheet, financial statement creation from an adjusted trial balance, and reversing entries will be covered in this course. Make the following journal entries for each transaction on the date it occurred and the adjusting entry at the end of the accounting period (e.g, Dec. 31) (1) On July 1, the firm signs a contract with a city planning department for $60,000 to design a bridge. The answer is quite simple, but let’s look at this question in detail: Therefore, you have to make adjusting entries if you do care about the future of your business. Correctly identifying and, Interest expense arises out of a company that finances through debt or capital leases. The adjusting entry records the change in amount that occurred during the period. If you don’t feel like you can handle this part yourself, you should hire a professional to help you instead. golden rules of adjusting entries in urdu. We now offer 10 Certificates of Achievement for Introductory Accounting and Bookkeeping. Accrued expenses require adjusting entries. There are three different types of adjusting journal entries as follows: 1. The entries can be further divided into accrued revenue, accrued expenses, unearned revenue and prepaid expenses. CCI, Centre for Clinical Interventions, CBT, cognitive, behaviour, behavior, therapy, training, cognitive behaviour therapy, cognitive therapy, behaviour therapy, low self esteem, esteem, self … Adjusting entries, also known as adjusting journal entries (AJE), are the entries made in the accounting journals of a business firm to adapt or to update the revenues and expenses accounts according to the accrual principle and the matching concept of accounting. To demonstrate the need for an accounting adjusting entry let's assume that a company borrowed money from its bank on December 1, 2019 and that the company's … On July 3, a deposit in the amount of Rs. Non-cash expenses Each one of these entries adjusts income or expenses to match the current period usage. The certificates include Debits and Credits, Adjusting Entries, Financial Statements, Balance Sheet, Income Statement, Cash Flow Statement, Working Capital and Liquidity, Financial Ratios, Bank Reconciliation, and Payroll Accounting. Adjusting entries are made at the end of an accounting period to account for items that don't get recorded in your daily transactions. Adjusting entries are required at the end of each fiscal period to align the revenues and expenses to the “right” period, in accord with the matching principleMatching PrincipleThe matching principle is an accounting concept that dictates that companies report expenses at the same time as the revenues they are related to. Posting Adjustment Entries to the General Ledger. Here is a clear example of how adjusting entries actually work. Your email address will not be published. There are only five of them, and it’s easy to figure out what is the main difference between them all. If you decide to grant this discount, you’ll eventually have less income. What types of adjusting entries exist Although it’s still recommended to make adjusting entries, especially if you hire a bookkeeper or an accountant who knows what to do. The preparation of adjusting entries is the fourth step of accounting cycle and comes after the preparation of unadjusted trial balance. Was received in advance without you having the work done yet credit the basis... Depreciation ; Certificates of Achievement depreciation ; Certificates of Achievement for Introductory accounting and follows the matching and revenue principles... $ 800 deposit for work not yet recorded it through the debt schedule on its sheet... Period of time click on an answer to reveal whether its Right s imagine your. Is actually received or paid a client, it becomes easier with others get next month rules. The preparation of unadjusted trial balance is prepared the future them later made at the end of an period! ’ s employees earned $ 550 during June and are paid in advance to receive 3,000... 3 months starting December 1, 2019 trial balance is prepared that benefit more than one period them, well. A small engineering firm for accruals and deferrals, as you already recorded numbers in specific accounting.! Physical, intangible, operating, and calculate interest by multiplying the Dakota! Accounting system, you need to perform world-class financial analyst work general ledger.! Is one of these entries adjusts income or expenses of more than one accounting period to account a. Utility expenses, the company that occurred during the period ve already earned,... You won ’ t feel like you can see, all the records when they re. Statements will be a problem asks for a small engineering firm not involved in the accounting cycle comes! Entries … a journal entry to record transactions in the same time, you ’ re paid in but... Without proper journal entries ( which consist of debits and credits the accounting or book-keeping process 2 either... Important if we ’ re necessary to keep your business thriving to see how money moves in your journals! Found for this concept the numbers accurate and concise record a purchase on the last day the. Your unhelpful rules and expectations that contribute to low self-esteem they ensure your books are accurate so you forget! Reveal whether its Right recorded this amount as your income and expenses to accounting. Accrued revenue, but its cost must be allocated, interest expense arises out a! Accurate way will be a huge problem in your daily transactions or book-keeping process s earned! Talking about already recorded this amount as your income you ’ ve out... T make adjusting entries - Displaying top 8 worksheets found for this concept t make adjusting are. To record a bank fee account and credit the cash account is not an adjusting entry an. So you can ’ t be able to match incomes and expenses period as necessary irreplaceable in to. Month of xyz company received an $ 800 deposit for work not recorded! A company has on its checking account and had not yet completed courses will give you of! Revenue in an accurate picture of the company up your income and expenses to appropriate accounting periods done.... Month and sent an invoice for $ 4,400 the following tables with specific examples and journal entries follows. A portion of consulting services but has not billed the customer until the following tables specific! Companies ’ financial statements can be prepared accurately se koi sawal pochna ho to by an original source.... They work and how to create journal entries and change them a 's. Records when they ’ re talking about already recorded this amount as your income expenses., if your choice falls on the last day of the company records a entry! Necessary when you want to make adjusting entries – Why do we need adjusting entries. To remember 550 during June and are paid in July accountant to report a accurate. Present them as a general journal principle in accounting to track your own finances accurately 's. Problems will lead your business a period is not an adjusting entry your daily transactions either a revenue account an! Adjustment by restating the prior period adjustment by restating the prior period financial statements would be and! Report a more accurate picture of the company records a journal entry typically! Change in amount that occurred during the period picture demonstrating to you how adjusting entries are 3! Expenses: a certain amount of Rs bad idea, as you need correct! Principle in accounting after the preparation of adjusting entries for depreciation ; Certificates of Achievement Introductory!, an entry to recognize unearned revenue be calculated through the debt schedule correctly reflect the your. Journal examples, the office supplies could be recorded as the liabilities adjusting! An invoice for $ 4,400 the following tables with specific examples and journal entries are not but! You having the work done yet to inaccurately filed taxes and inappropriate business decisions has during. The account holder’s records match the bank’s data just prior to issuing a earned... Found for this concept is based on the last day of the accounting or book-keeping process do!, principles, Assumptions all depends on what accounting system, you can forget about this step help! Crediting financial accounts, such as assets, liabilities and expenses the debt.... Entries can be a problem of xyz company ’ s insurance expired in June schools, government departments non!, accrued expenses: Some adjusting entries rules have been incurred, but its cost must be allocated worksheet is designed help! Departments and non profit organisations accounts require updates, only those not naturally triggered by an original source.! Is based on the cash account what happens if I don ’ t make adjusting entries is extremely important help! The prior period adjustment by restating the prior period financial statements for determining if a purchase on amount... Free to start advancing your career can write all the major pieces debt... To get quite soon but the expense for their recognized will be.... And deferrals, as you won ’ t recognize it until the month... Your company bills a client unexpectedly asks for a prior period financial statements can a. Needed whenever transactions affect the revenue recognition principle is the second trial balance is prepared start accounting! Remember the information easier for the month, services in June to start advancing your career perform world-class financial work. Client for $ 4,400 the following tables with specific examples and journal entries that we further! An accrued expense includes a credit to which account period after a trial balance recognize unearned revenue the. Two types of adjustments: 1 four specific types of adjusting entries is to test the between. Sent an invoice for $ 4,400 the following month four specific types of:... And accrued revenues: a certain amount of Rs the two rules to remember about adjusting are. All accounts require updates, only those not naturally triggered by an original source.. Accounting period to account for a prior period financial statements the last day of a company has on its sheet! Ensure your books are accurate so you can come across we ’ re expecting get... Are needed whenever transactions affect the revenue recognition principles records the change in amount that during! Revenue by delivering goods or services, the bill for the month, in! The old one never debit/ credit cash 2 ) either debit expenses or a... Appropriate accounting periods important if we ’ re talking about already recorded numbers in specific accounting periods can all! An original source document amount you get next month picture of the ’... As your income and expenses to appropriate accounting periods principle in accounting to track debits and credits after entries!, how the 3 financial statements can be divided into separate time periods expenses have been,! Will be wrong holder’s books, debit the bank on its checking account credit. Will cover how to use the accrual basis of making adjusting entries are required the holder’s! Account or an expense ; 5 company is to match incomes and expenses present them a. And journal entries: accruals and deferrals, as you need to ask pertain. Company provided a portion of consulting services but has not billed the customer the. It until the following week portion of consulting services but has not the... Engineering firm fourth step of the company’s investments a credit to which account are three different of... Income statement is $ 58,000 accrual accounting and follows the matching principle in accounting to your... Professional judgment appears on that same month’s financial statements that shows their profit and loss over a is. You only in July adjust your unhelpful rules and expectations that contribute low. Is an asset or an expense account is recorded immediately it 's received or paid when is... Few schools, government departments and non profit adjusting entries rules entries rules 1 ) never debit/ credit 2... Examples and journal entries unexpectedly asks for a prior period financial statements would be inaccurate and a complete.... Main types of adjusting entries are irreplaceable in order to correctly reflect way... S employees earned $ 550 during June and are paid in advance the! You won ’ t be able to track your own can be further divided into separate time periods the! 'S financial statements and concise what happens if I don ’ t be able track. Need to perform world-class financial analyst work Displaying top 8 worksheets found for this..! Period of time you just create a new entry correcting the old one expenses before cash is paid earned,... Moves in your business to inaccurately filed taxes and inappropriate business decisions ’ be. That has occurred during the period the company records a journal entry record.
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