{"id":1114,"date":"2020-03-20T17:24:03","date_gmt":"2020-03-20T17:24:03","guid":{"rendered":"https:\/\/mtsmugorontalo.sch.id\/?p=1114"},"modified":"2022-06-02T21:06:56","modified_gmt":"2022-06-02T21:06:56","slug":"blockchain-cryptocurrency-challenge-accounting","status":"publish","type":"post","link":"https:\/\/mtsmugorontalo.sch.id\/index.php\/2020\/03\/20\/blockchain-cryptocurrency-challenge-accounting\/","title":{"rendered":"Blockchain, Cryptocurrency Challenge Accounting Models"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Securities And Exchange Commission<\/a><\/li>\n<li><a href=\"#toc-1\">Service Menu<\/a><\/li>\n<li><a href=\"#toc-2\">Private Companies Misjudging Level Of Effort Needed To Adopt New Lease Accounting Rules<\/a><\/li>\n<li><a href=\"#toc-3\">Crypto Transactions That Arent Taxed<\/a><\/li>\n<li><a href=\"#toc-4\">Tax Office Crypto Tax Guidance<\/a><\/li>\n<li><a href=\"#toc-7\">Link Your Accounts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"Cryptocurrency accounting\"\/><\/p>\n<p>Pay particular attention to and record the real market value of the cryptocurrency when it was received or sold. If your business receives a cryptocurrency payment for a product or service, the sale, receipt, or exchange should be listed in your general ledger\u2019s asset section with its real market value in USD. You should record any sales or depreciation of cryptocurrency in your ledger\u2019s Gain\/Loss columns. It can also be challenging to determine when adding crypto accounting software makes sense. Businesses frequently paid in, spending, trading, or mining cryptocurrency should consider cryptocurrency accounting software or integration. Crypto accounting software is specialized software designed to simplify and automate cryptocurrency accounting and tax reporting.<\/p>\n<ul>\n<li>Speculation causes demand to swing wildly, causing prices to rise and fall dramatically.<\/li>\n<li>A World Economic Forum report, \u201cDeep Shift \u2013 Technology Tipping Points and Societal Impact,\u201d predicts that 10% of global gross domestic product will be stored on blockchain technology by 2027.<\/li>\n<li>The World Financial Review, \u201c7 Benefits of Blockchain Technology for Accountants\u201d \u2014 Blockchain technology has numerous benefits for accountants, including increased consulting opportunities.<\/li>\n<li>Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.<\/li>\n<li>It will likely take some time for laws and regulations to be developed that work perfectly with digital currencies.<\/li>\n<\/ul>\n<p>But such details can be valuable to analysts because they can lend insight into a company\u2019s risk appetite or help investors analyze trends. It isn\u2019t just companies and accountants frustrated about the lack of rules on how to account for investments in cryptocurrency. Understand crypto tax calculation, how crypto is taxed, crypto accounting principles and more \u2013 and get up to speed on Ledgible&#8217;s growing list of features. The Big Four firm said it has entered a strategic partnership with the tax compliance platform to support clients on digital asset transactions. As principal, a company must recognize revenue on a gross basis (i.e., what the customer paid for the bitcoin) and the cost of revenue (i.e., the cost of bitcoin it purchased). If an impairment charge was taken on the bitcoin inventory, and that impairment loss was recovered\u2014but not recognized \u2014then net revenue earned in a period is inflated.<\/p>\n<h2 id=\"toc-0\">Securities And Exchange Commission<\/h2>\n<p>Blockchain technology offers a decentralized, open ledger wherein all transactions are visible to everyone and once transactions are confirmed, they become an irreversible part of the blockchain. Jennifer Hull is a managing director in BRG\u2019s Capital Markets Accounting practice, based in the firm\u2019s Washington, DC, office. She provides clients with services involving forensic investigations, financial statement analysis, compliance, technical audit and accounting guidance, and damage assessment.<\/p>\n<ul>\n<li>As such, the cryptocurrency would be valued at the fair market value at date of gift receipt.<\/li>\n<li>Selling virtual currencies or cryptos is not the only time crypto transactions are taxed.<\/li>\n<li>The accounting industry has been shifting away from compliance to consulting over the past several years, in part due to increasing automation.<\/li>\n<li>Regardless of the reason, many of these crypto transactions are taxable events.<\/li>\n<li>Despite these characteristics\u2014and due to limited accounting guidance\u2014these companies are required to account for the bitcoin they plan to resell as indefinite-lived intangible assets instead of as inventory.<\/li>\n<li>There is no need to be overwhelmed by the accounting and tax issues around digital assets, as long as you implement the right tools and best practices.<\/li>\n<\/ul>\n<p>You should include all of these activities in your gross revenue for the year; they will be taxable as ordinary business income. Of course, you\u2019ll be able to deduct all ordinary and necessary expenses incurred as a result of these activities as well.<\/p>\n<h2 id=\"toc-1\">Service Menu<\/h2>\n<p>ABC Organization receives a gift of cryptocurrency valued at $100,000 in 2022. ABC records the gift and adds the cryptocurrency to the balance sheet as a long-term digital asset. Each year, the cryptocurrency is reviewed for impairment, but since the value in the marketplace keeps going up, there is no impairment loss recorded.<\/p>\n<p>For purposes of this SAB, the term \u201ccrypto-asset\u201d refers to a digital asset that is issued and\/or transferred using distributed ledger or blockchain technology using cryptographic techniques. As well as our guides, we\u2019ve got specific articles on different crypto transactions and the tax implications on our blog &#8211; including great guides for accountants like how to attract crypto clients. Each DeFi protocol works slightly differently and this means the tax implications can get complicated &#8211; fast.<\/p>\n<h2 id=\"toc-2\">Private Companies Misjudging Level Of Effort Needed To Adopt New Lease Accounting Rules<\/h2>\n<p>When you sell your crypto, your gain or loss is calculated by subtracting your adjusted basis from the FMV at the time of the sale. Make sure you are aware of how to calculate your tax basis and how your CPA uses the basis to record crypto transactions. Cryptocurrencies are volatile in value &#8211; in just the last few months alone Bitcoin has lost more than $20,000 in value. This means identifying and tracking the fair market value of assets on specific days relating to client transactions can be time consuming. Cryptocurrency was once a niche area for accountants, CPAs and tax managers to specialize in, but it\u2019s not the case anymore. Cryptocurrencies have spiked in popularity &#8211; roughly 22% of the population now invest in cryptocurrency in some shape or form.<\/p>\n<ul>\n<li>Due to the categorization as property (vs. currency, investment, or inventory), no unrealized gains shall be recorded, and only upon actual sale should a realized gain be recognized.<\/li>\n<li>Digital assets are often very complicated and controversial to deal with, especially when they are not regulated by central banks.<\/li>\n<li>We\u2019ve got helpful guides on the different crypto tax guidance from countries around the world.<\/li>\n<li>Of course, you\u2019ll be able to deduct all ordinary and necessary expenses incurred as a result of these activities as well.<\/li>\n<li>A company acting as principal purchases the bitcoin and adds a margin before selling it to the customer.<\/li>\n<li>At the time of writing, more than 12,000 different cryptocurrencies, crypto-coins and crypto-tokens were traded or listed on various crypto-exchanges.<\/li>\n<\/ul>\n<p>Failure to report your income or gains from these transactions or falsely reporting crypto transactions could lead to an Internal <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> Revenue Service investigation. In fact, they are the most popular examples of blockchain technology in use today.<\/p>\n<h2 id=\"toc-3\">Crypto Transactions That Arent Taxed<\/h2>\n<p>However, the accounting rules to classify cryptocurrency have not caught up with today\u2019s needs, and there is a real challenge to get universal agreement on the precise <a href=\"https:\/\/www.bookstime.com\/articles\/cryptocurrency-accounting\">Cryptocurrency accounting<\/a> accounting treatment of cryptocurrencies. In the meantime, companies that hold crypto increasingly add voluntary disclosures about the fair value of their assets.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"Cryptocurrency accounting\"\/><\/p>\n<p>In fact, many CPAs specializing in crypto accounting in the States have made requests to the Financial Accounting Standards Board to issue updated guidance to quell concerns and create clarity. Similarly, members of the US Congress have encouraged the FASB to take action by sending letters. The University of North Dakota\u2019s Master of Accountancy (M.Acc.) online program helps prepares graduates to stay on the cutting edge of changes in the accounting field, including cryptocurrency. Earning a master\u2019s of accountancy online can help accountants develop the skills to stay abreast of trends in the field, including the rising popularity of cryptocurrency. The degree also offers curriculum designed to prepare graduates to sit for the CPA exam.<\/p>\n<h2 id=\"toc-4\">Tax Office Crypto Tax Guidance<\/h2>\n<p>To protect yourself, many individuals and businesses are seeking the services of a crypto-certified public accountant . That said, the experience of CPAs in the crypto industry is severely lacking due to the novelty of this field. As a result, it is critical to do your due diligence before hiring a crypto CPA\u2014whether your crypto CPA is preparing your business taxes or acting as your authorized representative before the IRS. This article outlines the most important factors to consider before hiring a crypto CPA. We&#8217;re covering everything CPAs, tax managers and accountants need to know about how to get started with crypto accounting. Bitcoin and other cryptocurrencies are becoming an important part of the global digital economy. Only impairment losses shall be recognized while the entity holds the asset.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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L42\/i4ePcpPUNc3EFlHgpw+vB4lwGLjNNsUztw6UP1oBIUkjsQdEH0q\/+L\/BuzZ\/iU68cLrM3bL\/ABW+e4wWk8pksjsUa6aPqkVTeVRMowCXOxy62NDMx51K0zfOUpx4p6pLSh2QehA9d1dfBviLk0yXEsNzYagZBDaDqQ6QkyGSB73Ke\/r0+dSNvzVzCzatK64bqBpbj396bjY0HC8LFD9uu9qfUzKgvsOMrKFpUgjRHcGvS62VaLVGvbHvx5BKFkEfq1j6p+ZHWtU+KXhhcbnblcRsVaU23HJTdoISP1Dih0Xrvykb1WWrM3MlzGrbFjOPtuqCXG0gqBJHVXL8QPWtVsna8W16ZtRF5jgU1IzA6y154Uungq4rj\/8AO1j\/AMh6mOpb4cbYm0+D7i9DRzFtGc2UIKhokeS9USqo21nU+Q5rzbpT27+I5ooooqoWcRRRRQhXF4VODVh46cU\/0HyO4S4cMW2RN8yLrn5kFAA69Ne8as\/g74NLXm3FjiPhOUXS4xbZhS\/JYeYCQt5a1Et7JGvoJ2depFM\/5Ph1bPHaY82dKbxq4KSfgQW61\/gGW2aRcsCutnd1cOJcaTdbsQeqzCtymSD8i4Qrr6pq7oaaGWNjnjefMZD4kLU7JoKaogjklGeI37xkAPaQspWjgB4ese4U2niLxXzDJYH52uUu3spgspdBUytQHTWx7qd0jwPgh4d8ixjiDxLu+XZM3h2KXONEhyGWEe0ONPeWgKWg+vmOAfZWhsIZ4kveHXH08NeHOP5fL\/Plz9oj3hDam2G\/OXpaPM6b306VXnCuFa+HvBLjfF43YP7ZEiZLAN2skKSGgFuvsFCULQdBKFrQrQPZOq7+jxgt9UWw3uQbXw3zO\/yTpo4WlnqDDhJuQbXw3zN8887AXUZj+DbBJnGKPjjGa3L9D5GInLkySwn2ryPd0jXbsve\/lqm+b4YuEV9uXDK9cO8wvc3GM5vblmkGWwluQ0UDZUn0+I61omK+if4n7liNnjR2LevhWYWOpDh\/3hlQbKACruQP8Bv41SvDvw6XTgrnPBa85jcJEbJbxlK2nrOp5DjbLSBsOJKSep2N0r6aMGzWXF8zwzH+slkoYWmzIgW4iCc8vWaPYbnLfqq+vfhyxS24VxmyRm7XBT\/Dq7sQLehXLyvIW82glzp30s9qcsL8J1pyfww3bjE\/d5jeRMxJlygQE8vlvRYxBcVr6R90L7euqvfi9xAfzjgp4hLKrHLTbvzBeYcBDsKOG3Jf+9se+6R9JXzqV4vM4V4Hm\/D7g5fMylR77ExQY89YRD5osl2YkLcK3fqqK0kAfP50CjgMlsrWtwzLiP6slbs2lM1rDCW2zy9YvcBrvAHnZY3xLw4DNPDRfuNFllSnbvYJy\/PhAAtrhtgFxY9eZIPMfkk1NWPDnwQs3EfEcGzLKchjnMrJapFvVHaQsqny1JSUKOvdRtSdGrK4W5c94bOCMhN4Z86223ic7YbyytHN58BTbrbh169AlYHrygetN\/iHj2qJ4w+CUWxKQq2sv4+3DKFcySwJjYbIPqOXXWmxTxMia+3reqCD3nX\/AHBMCjp4oGSYQXeoCD3k5+fJUL4neGvCPhRlP6FcPr\/ebhdra8pm7onNJShslCVI5FD6XRXWqUq5PGF\/zK53\/wDr2\/8AIbqm6q6mwmcGiwBIVDX4RUyNYAACRYd2SKKKKYURFFFFCFZnhn\/b7gn76Y\/GuzVcZfDP+33BP30x+Ndmq0+wvunePJbzol2eT93JcOPyo68fl+L3I4dxcXDktQICkyEo50qHlDood6zLjmFQmpjmR3h1uXjtvBedkNHo+R9Fv5KUfStAflVG1OeMzJtAn\/o+3gfb5IqPY3arHgXDCSzlNtalxy1586M6COeSR7qAR1BT26VOrqsUjBcXxG1t+a1ozVd5Lx4ueQY4bI1ARDW6sJdUwrSPJHZtI9BrQ18BTjglgteWXZ64Oux4eMWuKh6a\/wAoSpkDugfFROwPtqCQ2rPlK1wrTBTBuUlxCWmE7U2slWgEE9Unr2qX8TpzGI2qFwjsDqdRCl69Pt93pRGyk\/JHb4b3TL6eKO1PTjC52Z7hvPILprrjNemY8SGMxmm3MOsWuyQAWrZDT1DLY+soDpzK9TTNjEdy5XBuZePZZMFpaXXGW3ADyd9b193203YRgreV35Udm7tQrfGQp5cqRoHlT9LQP0vsqccPxDst5bvi7cZVtjPKMNbgKESJA\/7RQ9UJO+n3UTFlPAY493+14lILk5KUwI2LXaTOvt1gN2+2+YhMe0xl6flIAA5uY9dfEfGrmxPg7ZHsfYmZM61jtnCFP+cjSiv+qddT6d\/WmrHXbHaLBcuJ3FSyomzLgC\/CjeWAtYHRBCT1bSdfR\/mjetHrG804n37MnI1txkTVpkseXHtTYDXlMnvtI91pn7dHvWLqxV7Qd1VIS0DU7v8A3xKlNsPtKeTsq4W4nj35wxqCLrNWC0iRKa8w8\/qV76IGvSqwvnHi+5hAcas1wub8toiO3bIbK3GtpOg4F\/RAIH0RSdVjsdotqGM4vBvMdCitu2w3PLgMnm6laxouHfc\/40gHF++Y7fmsfxiyMW2Ep4Mf7jGCAUL1pXMBzEaO+p7VNo9jR07S4fWOO9x\/39JDIRopfCi8UclsFtYn4XdZL0QKDSn1qT5I2CB07769694uCcTI0GMyMYu5YjtCOWk85C0611G+nSmS3HjBLtsqNIy1LBSsusITMV5wTzgbcSj3uxpFFZ4vwLDPDuaXFDsWchxhZlPJL6AnegT6E\/GmTGyO7OsjHdqnQ1xUrF\/4q4xFjy7nap0NEdDqGwQoqSkEhO\/h05f4U6W\/xAyLwIFmvEx6QltSW2kzUFaEb7nr077qG3XinxYsd8itMzXJEFxLBXF5\/PQXCgFYUBvps6O6ese498ODeZNszTh5EimSr2ZcxqGCy5\/aRrXf1HXoKjzbEjlGMRB2+7TokLicrKy5Fi4b5lbrlIkxmkXB5sx7dyAeUG99Tv05lfwqmcs4Fy8cix5GUNl9oueVGAP0yTtIB+pr19CKUXvB8vx\/IlZVhM1M\/HZDwedjMqChEQevLyHqgAfDY331VrYFxasXENIsF7hNSW3keyx4UtYLiepT0CvUkb+zXyqATWbIPXROxx7xvaPBADXDC7VUFJu36Hrk2jJ48tu4LSfzZeoygmQggD9U5ru2B2PzNQKxZi\/b8rdVeL7OhrDSlKU4A426oA638iCR99af4l+H1GDNP3y7e1XtN1BjIUhlTqoKdEpQgdfjpRPpqsr5BjL9veTGUlaohc5Ir7o\/4K\/+5X6gdOm61ex6+h2owvh9a4sckw9rotVdkO8WfjDhsbHZM51q5xx\/0RLUPeaeHUR3PilX1T86pt\/O8ssF8atq2J4yO0SVFT4c0vlTr9Woeo79fga+LbxCulgusFmfHEdtlpMN5aUlCygHaeb+snexU\/4wYu1nOOMcTLQkqvNqU1GviUHlMhpQ\/VyOnoR0J+Ip+OJlDKIZB9U\/QcD8j8UhcX+sNVemD8TsXzvGWLvJbK1XFkw7tFUoHp2XsfL6Q+ys48XuFd2wy\/rxTCVOPxJT3tqShfKXGln3D\/ZA194o4OX7HMbz1Nvmz2GYl5UlkQ2yVtNL17qlqPrv0+dSDjjj12bt90sr91fMqy7mwlBwj2q3Oq95HfqEKJOvQVVbN2f6G2q6NjrRvzDf6t5Epx5EjPW1CvThLAVbvBdn0aS+h+cnKrKJbqQOrgbeGifXQ1VU1IfCysq8FPFRJJ93NbJ0+fkPVHqnbYbhqAL3yHNeX9Ke3fxHNFFFFVKziKkGC4Dl\/EzImcTwayO3W7SELdbjNrQglCE8yiVLISAAPU\/LvUfrW\/gPsV\/tlu4l8Vcbsz9yu9nsgtloYZb51uSnlBZCR8R5be\/ko1IpYRPKGHTkpdBTCrqGxOvY621sBcrO1rwjiVD4gnh5ZLTc2ct89cAwYjmn+cAlaOZB1rlBJO9aBJOhUjzfgx4geEsa2XPMMavtmZee9igPolpcCXFgnyklpauQqHN7vTej361rn9Fn7H+UFx3I1wVw\/wBJ7DJu3lrTpSHjb3kuA\/MKSR91U\/auIvGDILc3jt7tk274kjiZEWb5NlreWw+mTpEdPOokJ1s9BqphpGRghxN7kDytr7VZu2dFC1zXl2LE4C2mVjc5b765WVeXvgb4puHmJPZPdcbyi02KIjz3nGriNMpUeq1NtuFSR12SUjXrqvGzeHnxM5jirmV2rDMgn2W6oEtbqpiB7WlPULLa3AtzsNHlJ6DVXvxo4kcZIHFbjri+LWydkdgfsjsa5NPy1qZtENUdQW+22VcqSApR6D0qwLFkWQQ+O\/hzx2JfJ7Fqm4O4uTBbkrTHfUIMkgrbB5VEFKSCQfoj4U6KSFzy27rA28724aJ9uzqV8pZifYEN3al2G97WI7vK6xAvBuLRslmzt2DdfYJk8WW1zlzAFiUCUhlAK+dGtEdQBTnfeFfHi3S7\/dr7Z70ZeEpaXdZC56XXbeleihXMHCojrvaN6Gydda0fmIA4FYUAOn+1+T\/\/AGnauy3X7Gcb4l8erlmjKXbCty0w7ilY2n2eQlLCyoeqQHST8gaRlAxxsXEafAnkiPZETzhc8jQ38Wudf2j2LBGP8G+PWVtWpNhsV1mN5m09PhAXFtIuCGFDncUFODqlQH09HfavriRwO4+cMYbOc8SMbudsbVKbYauL1waec8\/RUgBSHFLB0gkH01WgPF7Yb1wPwfhNi+NZHNiPWdNyjsTYMlbLimFvcyRzoIPVCk79DUU\/KCZBf3eLUPH3b5cF2sWSBJEJUlZjh4pVtzy98vN1Pva31pqamjhY\/FfE3DvFsxfhuzUepoYaaOQPLsbMO8Wu4X4bjdVJgPB\/jnxptU+Xg1jueQQI0oe2buDaUCQU7BUl1xPMrX1tH7aVTOAfiEZzy3YJKxC8LydMRMuFGExtxbMdB0lYcDhS2lJ1raho6q9\/CfFhTPC9xMj3DiE7hDCrzB5r40txCov\/AA9aLZChzH3en86vvw9zpELilxVFu4oT8zRa8JmewX1yS6patN84KFLJUnlVvse43SspI3NjJJu7vHfu13arqLZ8L2QlxN365jv3Wvu10VAZL4eePdsy+1Y1lGEXMX7JHFpgJkSWnDLWlO1Dzeco2EjfVQOqTZ\/4c+NfC6yjIs7wCba7b5iWjJLzLyErPYK8tauXfz1WueDt5vGQYx4b7nfrrMuUxeT3hKpEt9TzqgI7mgVKJJ\/jRx+sOS4JwE4uuZxnDN4ayvLw5YWUz1yfZW\/aSvyAFbDZSkdUDoNars0MRjdIL6X3f9Qc\/bZOnZMDoHztLtLjMZeqHZ5Z3Jtkuf1FFFVCzaKKKKEKzPDP+33BP30x+Ndmq4y+Gf8Ab7gn76Y\/GuzVafYX3TvHkt50S7PJ+7kuJ\/5QSzRrh478ludza57dZrRCuEkH6Kw2xtKD\/aICfvrJGUcVL\/lFsFimJbUyh8ub0QXPhzfGth\/lSkJx\/jtmE9RbEjIGbbHb33LDbQUsf\/ME1h5H5oVGjOEJW6tJ5yV6PP8AP5VadWyZxe8XwnLxWtU74VtR7HGvXEyVBQkWhgtQm+X3TKcGkkD+r1P8KgI\/OF2lPXGUsuOvrK3XF7KipR2pXx33NWLnDzGL4Li2JMrQJLrSrrMHP3W4fcB+xOj99RS1Bi6zGWvZWEJGwpYXoBAG1KB+IFMwfWF03H4D\/XQ8YcgnizWF42+LHhhxPtoVzuKA5W2B3O+21Vpjw28LBmD0x662165WHH2FeSy90WyrfOWwBrnPr8aqbhVi0rL58a3wChuVfZiGGm23NoTGB95RT\/N9auvinf7jwHnMcOcIygRDIimRLYQ2OVKVJ1y79FK3v4gq1WU27WS1D\/R1IbSuz8hqfkpMLRa5Ve57f7rxCzc2rElPJjNOqSpp9QKGgypQU64NbbQlJ1ynqda+ApuTLgQyvGcVXKRLuLnlvSVHllXVfqgb+gj+an+NJLqh2yW2Za3Dz3WclqXfXQdlCVJBZjEdydaUr4k69KmXB3hfPzjJoD2SuobcYjIlKnRyVKisA+4lfwX00D3qZLLDsih62Q2a0X8fmlax8zsITHw24O53ltwftV8tntTcSQFBtSFIjxVo7pdX2A10161qmweHa3Xl5ibfLWi6ymUJaWGUGNFSB0SANcytDQ7jtVy8M+H0Z5tiJGYcaisNkojE+8tQPVxxX1ln51Pcyz7C+E1te9saVdbqlHOLdFAU6fVPN8N154\/ae1elM16c4Ixv0J8Fasp46c4dXKGYtwUTb3RIi22DCCU8q0Mw0E8oHqpQKj\/GpF\/sSakRRHCio8v0lR21J6\/Llqtrz4leKUqAbna7FbLBG8wtlcnqtlw60Fc3x2N1FGvEZxuafKomUWe4OeeI6IqUtq\/WE+gHUj5inD0RiIxyyuxeKktZK7cFOMs8OlsnPLkSLJAnBR0nkZ8h1J11UFI1\/iCOlZ0z7wzOtoUuwRHHFMla40WSlIccUOu0r6BYB9NDeq0djXi3uFqLcbili8aKt5O3pcEnlaVvWlJPfXrqrkkWjFeJGPtXqwTY0uG63zocbIJTvrs\/A7piXZm1dis+k0UpcBuOaZeA42eLLm1w8vjXAqxX1eTxpUubKXzTEqT5iWEnqGSn6hV\/CovfbfGvNla4vcKLc3GltqW\/7Mts8zZJ95TYPfXY\/D0rWXHjgS3kyX5HszKbghnlZWUdJaB2be13HwrGMK93DhXfXbvlhmFpDogMQUL2iOEklSSOyQAroO+q0mwdow7ZDp9J\/wATD+LLgodRF1QDt25bp8PmT2bibw2iKyi9x5VwmRC2OX3dkjRCQepI0Rv5VlXjtwet+GTpzN3uiud+Z5rQKNBSd+7pI3tQ77I9KlWAYLdrBkicwsNyTAxq7FuW1zL6x39jmCR25SFA\/PYHpVo+IKy2q5WOHcm7f+epflKXAl794KGipKSOg6bOvgDWLpgdgdIXCKQmKU6f9TwHwKR1pYs9Vj3PcPg3PHInEq6WZya7FcaiXqPG1ylwaDbyiOwUnW9DvvdSDC77abVcnYMhkC0yGRGcQU6C4D+tK976flueoJ1z0\/cN7G5kc3Icbvyih67NsxZ0VB5g+0feQ4k9kq2dfdUd4m4Bj2DZHabsiY7EiyUm1ItpHN8lnfoAooOvlXoTdoQ1E30B5JeMx4ai3w8FGDMOYCztxLx2VgnEC42Ta2zDlFbKtaBTvaSD6gj1q8cl4lY5m+GYnd2USH7zbv1Fy5WCUlhQ5HErVrQH1utR3jzjgyDH8YzoFPtCUO2i5O9yp5ke50\/sg1U9qvuQJtLmM2qVMDEtZU8w2jfP016ddarTMih2jFFUO+2y\/wAj5GyjFxBI4rY3AOyqx\/wmcZLYfoN53ZS0f5yCw6Un7wRUJqyuCk6LcfBZn8oJWmeMnsLM8FvlHmIafSnXx9wJqtarNsG9QPALzbpT27+I5ooooqqWcRVpYz4gsxwjhJI4W4U5IsLsy7pusm9W+c6xLcARy+TtBGk9E70evLr1qraK7ZI6M3abJyKZ8JJjNiRZXzF8XudM3vh7lMq2R7hfMDYlRFT5shx526MPpKVJfKuuwFK0dk7O\/SvXiN4t7pmOPQsaxbhzjuHQ417av7wtiCfaZbZJSpewB3Oz6nQqgaKe+lzWLcWv+5KT6Rqi0sx5HXTgB8APFaXzXxuXjK8bya1W\/hXi9ku+XwDbrxeooUZEllSSlYOx12kqA2TrdemKeOG845ZLAxL4U4tdb\/jNuNttl+kJIlR2uQo0k62PdUQQCN7PxNWixkPAvgzYeEuNZnwjxGZZstsRnXq9zrYiRMZUoKHMlXIVn3uUdD030ptwufw8wTw\/nOse4NYtmn5wz+VaIirpaG5Dot61OqbIUpCl9EoQAD8asrT4rmXMDPLTQ6eeqvAKrrMRqBcC5y00Ols9deKqrhv4wbtheLHFMm4bY3mEZq7u3uKu5o6xpTiisrSNEbCiSD0I3TNf\/FLlOTQOJMS62GCpziOqN7Q4hxSfY0sKSUpbH1uiQOtaMuvDXhLcuPnErw5N4hYravKbOidjktMNsOQbghrzChleuZCDy8xQkgEJWNdaT4\/gPDjDONnBnw9TcMxy6XGHFmXHKZEi3MPqkyXIL60MuKUklaEEbCT02EnWwKQw1FgwyZXw+d7W9hv4Lk01aQIzKMIODTeThtx0N\/BZe4nce8l4q4fhuK5FBZ58OjqjNTQ4ouSUe6E84PQEJSB076pHxy4x3HjhmTWY3Oyx7Y61AYgBlh1S0lLQICtqG9ndai4sJw66cHcqz6TwFxfG5+CZtHiQBFtKYqLjGbkAEOgISHELT0I6jrSPjdxBwON4bMQy62cBOH9vuPEWNcIbr0W0MNuW8o9xLrK0thXMN7B2NEU1JA8h2OTcDprbIJiekkIk6ya4wh2hzAOEew5f2s143xluON8G8q4Os2WM9EyqZGluzVOqDjBZUhQSlPYg8g7\/ABr94G8a7xwOymVkVtssG8R7hCct82BNB8p9letg6+z4EEEituY7jXCBPETE\/D3I4JYhIt94w1u4yLs5BbM8ulkEkO8vPsnZ5ubYPaucL7YafcaB2ELKR9xpmojkpSxwdci4HdbPmo1ZDPQGOQSXLbgWGlrG3f8AaWh7n4ybq\/k2EXaw8M8esNpwaU\/Mh2eAVNsuOutqQokgDXRW+g71Dci8Qd3ybBctwS447EMXJ8mdyht0PK5oL7i1KUhA17wPMRs1U1FMOqpnXBdr8rfBRH7QqZLhztfDhb4AIoooqOoaKKKKEKzPDP8At9wT99MfjXZquMvhn\/b7gn76Y\/GuzVafYX3TvHkt50S7PJ+7kuKn5WK9WuP4mXbdNtbMvy7dGf8ApqSdqRrR0ev0ax1Zo2M5DcYMWPCXFlSX20JZaWVN9\/UHqOnzrTX5V0SJHi+v6\/KcLTFtgIKtdNeVvp\/GsxYLzQstjyLcypSmEKkNeYnZJA2OlWr2YIyWnitYDnmpzn0a0JyOXkV1SPJEx22Rm+QKAajpCEq69OoTqotC29Hli1xyhySkMMNNkn\/iK76BOugpFecklXu3xYct5kFpxbmwDtanFlSifwqzOHz72SSIEOOLVDbQtx1S32SPMEdIUfeQNjQBPpUVxMMeX+ATg9YhSrhjMn8OlSsijSwVQWUQrc+9HIDKnDokKHfXzFeBuF4ybK5eU5cTNfjNmXIkKKSla2vdQkEa0CvXT5V7ZPd5o4a2pTy2nmrxMW8pphBQUhCuiR\/602WqDHk41LAfeWl1SVPgK5StPRfLv5qV\/hVDGGmY1Bb65Nrp3QZJEwlq73ZhwXhxq6qf9tksLWoBTqz25099k61863nwJ4cosFtiR70x5NymtplXJaUDTz5+gg+nug1jXg1j1pyTiHbYjDj7bipf6xBZCklLWiUg73rr3+NdKuEiHL5KQZTTKAwvkCCd8pHqfidCsd00qXVNZBsuI5anwurKhZaMyJ8ze\/vcNMTMayNoN6uCSmMgjQbT6uaHx+FZjnSvb7g8xGjxpl3aPmzpMtSOdmSVEhSFLV1UNfS7jWhrpVjcbMpXcr3kF0b8t5FrH5tjpKiFIVrXMnXfWjWbrS8LdM\/OKnVJcUF+8tIWUFSSAshXQ9Tvr8Kt6DqaeLqGj7OisOrdE0OeMzvUjzGzqt8OdlmWyFPLbDYddafS648SsJ5SoKJOuakuRYraH5SzaGpKVoZ81SAjm+ieUj17991XGeWziXb7nj9gvOfSLpaMiSp3SoLLQShK06I5B6n5g9BVvz8WyW3RUXZjKlTHUx\/IUoIS2opUNlPT19OtLtR0bLFmataFmMAuyuopbo9xaLFnKEz4ba1KZhOrIbbcUOqkjY5FdzsaO6sDhrxVuvC7IG7rZJTzuOvlDVzZc+gF70Ua78\/TfN2UO9RLHX3JT6XFsBQgqClqHQFJHQnY9DSO3RY7sp21ywl1uapQZBcKR5myUq6d9E\/jUWjrTf6wXCeq9nBxNlv2fGs2bYwi92QpfYnM+ah1Ojy79PlrtWLuN\/DWBMvzl3csrUliYrynoyUAgSW+rbqt+p7K+Wh6VePhBzsTrdkGBPS0qVBAfbbI0Gt90D7K++LsH2N56Ww2nSgl7SE8x2lXvHX36+6sptUu2JtJlfB+MWO5UZiwvMD8wFkiM7l17st04eXKI9aER4\/nQGmugKgCpIQonakghQPzXU04N5bOyThZLxiVbPazBfDqWCNrQ2sEKSCe3XvTXxSxmajiBjGRwy6\/GlMOsuJTNSjlTzJWFBJII6ggjVePDiObPxVyexQWn2twJK0aUfKUUrSQd\/eddatdpsjqaBswbZxGPwI1VS36t5bqFDbO3BwTjNDxd4txGER1RSVOBJKySts7J2eqvs9K+vEhCeu8SWuIuR5kF9qehUVJdWpHLpQGu2yBTTlLdmVnNs81+Iia442txS1pUvzC6UKSVKJ17uiB0r045XWdhXEqwW6MZaoaoTbjjiJAQ3yguJ5VDWuuh3\/hUqmpXTbTpp4vt4CT32z\/ALXDn+qR3qJuX+35hwqyuAbBFC4KYl6joWVFSFEFLijs96pSx8SJlrjluwtRY0t1fKt3yTz8hTrXN1P3VsPhZH4bZHYbnFvYDMybZZLfktrQeZke8VEjXYgdfnWfObh1jV3Ra7XZUSYSpQednLdSUoQn0+O\/jr+FbDZVS0zT04abgg23C4\/8UWQWAV88CpHtXgt4lSFxvJeXmdnLpG+VavKePMAe3ftVeVZ\/CO9yr94ReKc2Qy2lP6Z2VLLjXRtxsMuhJSNDsOh9arCudqi0w8BzXmnSnt38RzRRRRVYs2iiiihCKK0\/G8J\/DK2YbjOU5\/x6gY07k0BM+PGkw1E8p7gEd9GoTZfDr+mnDrJ804eZML9Oxe8CC\/bWY553oi3ORuS36kEEK1rsFfCpJpJW5WztfUeKnO2dUNsLC9r2uCbWvpe+ivGy554Wc6tPC\/JuJWetsSMFs5gTcbl2l2QiaoJVoFQQUa2QR19B2pDgHitxbhZwsiRMGu0eFNf4huzZdoMNRKLC444pSQeXkT7vlpGjsfCq9V4RnHuOFp4HQc4jOXJdr\/ON6kFn9Xb1BvnU0NH3yBoenevfK\/CVY4DGI3rCeK0DJbJkuVRcUelMR1JMWS8sp5tH6QASr+A+NWAkqhdzWgEZE793fuy7lcCbaDbvZG0EZEjW\/qjjuy0yCT5hxOxJ\/wAaFv4o2\/NVTsabyS3zVXLy3U+VEStvzU8pSF8qUhY0E9R8d074\/wAYMCj+OpXFuflCRiv5xlupuSmnVJ8pUFxpB5OXn1zqA1y+tR65eFdVvc4ut\/pYF\/7Lmm3N+z69t5kc3x92vzhf4T7xxK4H5FxgjX4Rl2dqY9Ft\/k8xliO3zrAVvoe4Hz1TI+k47Budy72HPfoozfpxlsGC+IyW72kg79L+aZeOniU4m8WZt1xm7Zk5PxVu6vPwI6I6GkLaS4ryVK0kKOkEaCvxp04r8RcNyHw38JMIs17RJveOLnm5xA04kxw4sFG1FISdj+aTTFhPh8vWd8Ecr4v2Sf5jmKyAl+3BranI4SFOOBX9RJKiPgk1NMe8Hc7I8twfGomYsMt5Xi5yiTIdYOobKSkFAG\/eO1pG+lcBtTJc2vjA14Xy\/sJpra6fE4jF1gAuTuLha2fEWV52Djn4amsvxrjrP4nSWbzZMURaHMeFseU4t1LQSQHOXk3sED3tdqwA855ry3da51FWvtNaRvHhHsapOET8H4rwcksGX35FgM9iMpJjvEjZ5T9LQ3SLi94c+E\/C+0X5tjj3brlk1l0j8yCIpDzjvMkFG+wIBJ+6u6ltRM272gAZ663A788huTtdHWVTMUrGtDbm4IzJAzzJvcAaLPFFa1Y8CUR9hvHhxetYzh2x\/nxNi9mX\/wAPlB1z\/DZCd\/HrqslVDmp5ILdYLXVZU0c1Jbrha\/eDp4IooophRUUUUUIVmeGf9vuCfvpj8a7NVxl8M\/7fcE\/fTH412arT7C+6d48lvOiXZ5P3clxY\/KrLsg8Tctqz2Vbs9UCKbm+8oqQtXl\/q0oH1SEj791mjg3iNyyW8PqYQ5GEWJIkqcUwVc6EJ+jsdjV+flR8qvVg8Xl8iw5SkMLhW6R5Z6pUpKB3H3VDuDXHy02ByVBuOUTVLntSAGG2QEc60aAPoRv41IrjNFC4xC581r2Wvmo9ZfDrlud2+BlJVamm5jbjvIFhvkQn+dvuen8akOA8C71kUaBKxURpDdvlTGFofV5BeVypCjsdeUbP26qs\/9uGSW9+HZ5pTMt9pJ8iKpakNIVv3iAjWjvsRUsk8d8ou2Sw8ij3V1lbqPzd5bIVsNrSAlPMTs9dnfrUORtcW2yAsnCWjMBPOfYTc8QZtbV2VBUGvNabZZlFQaWP+J07BO9dajzybrbU255qG603Na5mktKIS6lKiARv00Kk794z6\/YlFuNtmITGUp5ucyR1cLZ908uu52d03ucSsqulmxdh1sLfgoXGQXG+XaAs7Hb3e+qg05mwgOte\/+3ILrhWD4brm43n8e23GxNe1rjPOh5EUkoBCte\/8dBNdBPD83zR2uRg85SoglPrXP7hLxCvsPicyu45Cw3GkqTEXDbJWUJAQOo7equvyrdPBu8G1XX83OSg4G3VNqCRrR79vh1FYLpB\/x+kEcx0It8VcU5xU+EaqG5\/bWpSLgH22UOGc6VKWPfO1HsaqNmzRbheI1rchueQ+95W09Cfe9DWgeKNvNvv9wt8haWYzyfNZBQSCfQjXqaqeJyKbecU2hDzDzaEjsUEk+9o60elIJ5KepIdoVqAxlTTNO8KB8RsSj2u9WWBCbWGrXMmMsJWrm6baI39+6kV1tGZ3COtyPCBMhKUuFqMUAoA7pUfTX8ah\/EHIrqlcK4PY7Iaat761uvlwKDq1KHvEp6JB0kUpmcQb7Omfm5GJz0SPLElmMqQB5RHQqKu5ST9XeqkWkl1KdBbG0AbkWK5JhTJNseiEOeW4n3O7hHQbHprR0PtpPMsOQS4n55i29ZhMAgqB1yJHUnX31843Z7uzcJGQX0oafKVrTH5+Y86+6jo6A+GjSpN3yi5G62+PKfgW6KgsuF1jnLzi0j3UfAHp3p6KB\/GycfVBwVt+EeBb7PxVlM2h3z47kXndc77JbJ\/GrL4wvJaYmyUuISfKfHvfDZqH+D3E3rJCveTTfcTHb9kSSne1k76Ht0A0dU4cbZMVVmuTjindJjdkulIPONkbHY1Q9KAb0tO\/W9\/JZ6V4dO53BYy4qLVcM4tGSouN1grejIS1EacHK8lKiPo9xzHf8KltnuUh3i8sp50NO40t1xnuo+712PjuqyvazC4iW5m8cyp7UUGE7HeWptpoElAJV159q+zrVzYe03kPEnJblJnxoybLaGLaZDzpDiX16JCvTqAa1W0oWw0AY4Xs0\/3kPiqBpvIT3qouKi31Z8UWyzuRVSG23GGV6TyKbXo8qvnr+NRvLoeXWzKLXec1yKWyxfYbilw+ZTqiyhxWkqJ7DeyKk\/Fe1NHJVWtN6D7VsUHVyIr6kOHzCVlCO+x1399V1JcORI\/OM+TdZEKE0pq3PKloSlxKVcykcqzvelH4dxV3sVhdGx7OHxTEjrGynXBtiWxkEea1cpD0GRaboplCkkktgDQVv\/AVm6ZLvi7y+qAuW4tD61hKWzobUddK0vwqzOOiZe3bXGukS0W7G5T625s9TqUuKACeVKToVSk\/imbbDYatePvQZDiQXJTc2QgyUb2QRzaI3Vrs1jm1MpLeHMpp5sAFqrgim4o8FvEUXScy4+5l1kdVGbVv2bmZd91XwUdAkfZVb1OfD9Jfn+DXijcnbGm2plZnZFoCebTg8l33ve6n7ag1Q9sdoHgOa826U9u\/iOaKKKKqlnEUUUUIXQ3MYaZvBPhlHT4dJPEh5zGeRqYyhxX5vURoD3PUn3uvwquPAxGk8I3s44xZ9cJNkxuztIsMmO4ggyJq30AJKT1Kmz06dudXwNUBZ\/Ebx0x+1xbLZeKF+hwYTYZjsNSNIbQOyQNdqjl14jZ1fLCrFrtlNwlWlc5dzVDW7+qVKWVFTpHqolaup+Jq0dWx9Y2UA3aO7W1t2av3bVh65lQ0HE0ZCwAvYAZjMjx8Fs3hfht9xHx6X5u8zl3AXy13G5QJijv2ph5sKRynsdD3en82oDhnB3ingw4d5PmN4u1qtUnira4rWMTG3Gkh0yCoSghR12Sob19bvWeHOLHEp25WW8rze7+346wI1qlJkqS7EaA1yIWOoToka7aJHY0qyHjXxayyfa7nknEG9XCTZZKZlvW\/JKvZn0kKS4gdgoEDrrfSk+lw20OpI87a+xcekKax9V1w4kZ\/9rXv4W8963vxMyjFLzjfiUsdkwqParpaYCG7lcW3CpdyWpvaVKB6DQ6dKV8IIGOcP7Vwewu7cRLJaZDtmkCbYJJIk3Jy5JSWwkdthQbGj30RXPN3ivxHeXf3HcyualZSEi8ku\/8AXgBoeZ8elI7xxAzW\/wCQw8rvOSzpd4t\/kiJMcd\/WseSQWuU+nKQNfZTvpNuLHhz9mWK+7yUn06wSdbgudOGWIu3eXjndbZ4I5A14b+GPEFF5hCRa7TxAas9xZcRzc8B39UpWj3PlqCteutetWwLNaLL4jsMx\/GnA7bmOGU+PbilfNztee15YB9fd1o+tc17zxR4hZDBultveXXGZFvcpE64NOu7TJkIACXFj1UAAN\/KvprivxJj3GzXdjN7w1Nx6N7Ha5CJSkuRGNa8tBHUJ101210oZtJjGhgbkLW9t\/kki23HE1sQYcLbW45OJPtFvMLYmFcL7Ph+P8DL1KwS8Yrkis3iQp8e4SntvqT9J8MqVypCjrskHpUZ8aVmlXCTk0m2+G+baDBuqZMvMktOFEpkDlJJPugKUpPX5Cs23zjbxbyW7Wu+37iFe506yPCRbnnpRJiugg86B2Cug66pXkfiC41ZdZZWOZLxKvdxtk5IRIivv8zbqQQoAjXxAP3U2+shdGYwCPIcLeXkmZNpUz4HQNaQDa2Tdwtnw8s1uy1YPkHEy8MYzx64SWx1bOMCVEzaxOvMAICRyMKdGtq0SeUkjv0rmjU8Tx44zIxr9Dk8TMhFm9m9j9kE1fJ5GuXy+++Xl6a3rXTtUDpirqGVGHCMxe5NuXBRNo1sVYGYAbi9ybXN7cNbW1OaKKKKhKsRRRRQhWZ4Z\/wBvuCfvpj8a7NVxl8M\/7fcE\/fTH412arT7C+6d48lvOiXZ5P3clxF\/Ky2loeKaXd18yku22I0UpI3tKQfwVWMbSn2O6xnlsSAEudfd7CtyflSx+e+OWXRwyFPWIW59JT9LyXGAFf\/Vy1gTbhcCUrV0PTZq4bZzXNK1vepRKhNt3G4y22X0hgKeQVj3dH7ftpZjE6SbXcJXkcr8MNSmjy9DynRH8DumqPb371coUZckRkzlJjla1Hl5wdDZ+Zp9ty3rXf3LPcW0tFtxcZ0a1pJHIrXx6df4U0+wZYm6M1cNivDN8w+eYXtimmHm5bSUJU0lxKhopCj3JV8KYMjYvdmDTi43kx1EvMtLKgosOKI5zsg62RvpT5wblrxW+oxqetLjjbqooQ2efba\/oFQ7DXpTxxBeflXx9NzsaIjTYMGQwRzuJQRtRUr797Hw1WadL1NWWW9VPAXFlGRa4djeZuNzuEhqZD8p1xtg6dWgp3vmHTlIJO\/hqt38Oc0YueOWrKrXFWlUgIbfUTzHmSNJWPjzD\/EViW2W6euBIt8wNyJlqbbb9pfTtt2IerLwH1jykJPw0KsbhJxJvWGyXYNzlE42tfkLedVtTyyN8iB8R3GqouluypNowNlps3sz55KbRzCPJ+9dCcqsv+0zFI1ztb\/8A0zCb81vlOyvl+qQP\/KszZPAnTJz8SO6I9xeQpyUw+oc7ykn6idb6b193x2Kn+BcQ5ljiQ7tEuBk2qUoKjOoPRxI\/Aj4VY+R4lw54yW72uQv823ZwEpebHKrZ9V66gdBWa2bWw1o6qpOGTgVdwVRpjbcsYXyS+1BuGM3db8ZqYWllRSQpHIrY9066HrTy\/cYqMgXMZkGStUQo5myktkLcDgHNs9R2Iqx734YeLdsukiTAkxsgtTvllLY0opKSeoR3PSm+BwL4ttpUzbsDfivLcS4mQbf5aGyk9hr0+NX4pXsOEG4U11XG7O6ZlXm5KYQ\/IXBhQ3FBKFvsJQ2pz+aCB7xJ7AUYnjOR8Qb6xj9ijXFgqdC3VOLBKuvVxRT2GuwPYa+NWpYvC\/ktxli655fGYKG3EuONpWFK0Br3B26newas+LccI4YQlY\/jEdpt1xspckLPvudN8ylfL0+2knqaehiL5nDENyhTzBxsxL3IVqwbC4uIWI7Dew7yDq86o+8rfzNZn443u5rW5alPwkMsNmbNLj3IAtPRKAfo76AEHVSviNxkRYYM+6a9pnFjniMhXvlOuq+X4fD41i6+cQblxJcdxtTk4MTHS488BoJ9SXE\/zdfwFZrZ1HVdIdo\/T5W\/VN0uoFRM2Ftt5XpglsvV5yBy+31\/yI7kxSuRaeceS2C44rZHup0EDp06irSxm1RGuFs\/MLmy1JTl92NzlJQ5pfkpVysJ6dgQaY7dZYcPEmrfNnPBN2i8kUk6U1aUKBekK+BdWAhI+CKkd\/sWdPYuzdXZ7LNh5EzWrUj3JDCGx+oST6jtsfOtHtepbIWMLg1uIC54DcPP4KtjuDcqqc4ssu43t6z2YuQW1hPluLa5+VxCAnm5gNlOwaz5lgfjrFmkOecsPJjqXr3VHuVgaGid6\/8Ahq7nrzmOEW+dlFzujakzgpKEvICXgCOut\/SGtDY7VUtktYyefcr1Km8kW2xVPuqSnp7Qs+4jr3J6\/wAK1Wxm\/RYi4m7RbMckxJ9vJS7FOfHOCWd5XoNLuLke0w1EEbQFbWBvoe1UyrNshfLKZsoSWo6A02lbSCEpHoOlXfxREDGuG+G8MnUlfO2q83Hy\/wDiBxwaT0+wk1UDmLW1EZT0W\/wVNnekvq8pxP8A8J71ZbLcHCSU\/icbeAyHwuuHi1lsTw4zbtdPBNxMudykreQvNLMywFHohKGHPdA9B7wqF1aPBe0nH\/A3mdmWhAeRk9lkOlCuYKU428Qd\/wBkJqrqqdruDqgEcOZXm3Snt38RzRRRVncG+JWB4AzdG8z4dxMnVNU0Y6n2GXPICQrmA8xJ1vY7fCs\/X1E1LTulgiMjhazQQCc+Jyy1VNRQRVMwjmkEbT+IgkDLgM89FWNFaX\/lHcC\/6Plp\/uUP\/To\/lHcC\/wCj5af7lD\/06zvp\/a36a\/34\/mrz0Ls38+z3X\/JZoorS\/wDKO4F\/0fLT\/cof+nR\/KO4F\/wBHy0\/3KH\/p0en9rfpr\/fj+aPQuzfz7Pdf8lmiitL\/yjuBf9Hy0\/wByh\/6dH8o7gX\/R8tP9yh\/6dHp\/a36a\/wB+P5o9C7N\/Ps91\/wAlmiitL\/yjuBf9Hy0\/3KH\/AKdH8o7gX\/R8tP8Acof+nR6f2t+mv9+P5o9C7N\/Ps91\/yWaKK0v\/ACjuBf8AR8tP9yh\/6dH8o7gX\/R8tP9yh\/wCnR6f2t+mv9+P5o9C7N\/Ps91\/yWaKK0v8AyjuBf9Hy0\/3KH\/p0fyjuBf8AR8tP9yh\/6dHp\/a36a\/34\/mj0Ls38+z3X\/JZoorS\/8o7gX\/R8tP8Acof+nR\/KO4F\/0fLT\/cof+nR6f2t+mv8Afj+aPQuzfz7Pdf8AJZoorS\/8o7gX\/R8tP9yh\/wCnR\/KO4F\/0fLT\/AHKH\/p0en9rfpr\/fj+aPQuzfz7Pdf8lmiipZxPynHcyy1++YtjLNggONNoRCZbbQlKkjROkAJ6\/ZUTrT00r5oWySMwOIBLTYkHhllks\/URsilcyN2IA5Eb+\/PNWZ4Z\/2+4J++mPxrs1XGXwz\/t9wT99MfjXZqtbsL7p3jyW26Jdnk\/dyXITx2R3H\/F\/lFuft7UmDerbCt76i1vyCtkBtxR+AXo\/dWNpFltFkuCod4trMJQklhxryOdxQHchJ+iPnWqPyluSOQPFVemFSFNR2IMMq8qSGvfLQKSoAjm16brN+X3dOQw280ShEh+a2Y0twuoC230DuVb6c3epDusZNe3qn4rYkgtsEiRbsNuePvx4Dbgl2r\/e20JXsu6ACiNDoOvN9u6T5ZcsYuduj5haLS+t1KUxJzoeIIcCQAsj5j8KSW\/Kk2mZGmQmYvmRyn2hQdRtwdlII9QQSD86ezaIdsuSrtEUx+id\/YUHzzAhhZJ2nX89B9PhqkP1bg4rhNOOzEXFz8629p7zIBSxIjhR8wsfVUPUkf+dXQqfCyKIq6ToDL0iI0IbrSB7qemkrSO5J6c3pvZqmH5bPDu9KahamSZHvombJS+yrsUkdOvyqYWu72+wOW28WxyeuI42FoRIVpSHVH321n0RvsT9oqFXQdY\/rAE41wC97xcbgi3olRnmY7sQrYjOeZvmOylcd0Hun1SANDfpTTbL5GvKFJyaR7kNSQhCU+U4gjqGzr6J312PSpU9Gx6SufkqoYl7QltyCBtLKj9Xp6qJ5gv63x3URvWN3ErRLKm21x0+9KJCwpJ+i2sd1kb6qGyPjSQTAfVvCcF9Qrh4acT8qtJeus+XDFkjoDctha9J5fqHk7JPbqPWr8xLifY75AN5sd\/8AzW6FpaSzNdOnXNDfKsdx1FYTYvE+0w12e5RQmK+sfrHOrKx2ISsdCN\/VPUGpRButpjsoh2qUpLflAQ2FrUkJeCjsgdjs9eh+A9Kzu2OilJtF\/XRjC\/iNFIiq3M1XRi18Uszt6GmE86lKA24FBYJ+XKe3SneNxiyp5mSn2V0P8pABQQOh6kelYEsGd5VaspWlN0eRDZgr9lXGdUedQR0Ckg9DzE0mi8XuJrlumQp0+58wZUWyua5vorZHQVnR0U2tF6jJslKFbFvC2\/f+JN899y93SNASUJUhTjwT36c3QlQPp91U9nHHu1WG3SzYj+cLpCQrzHHEgJcST1KUb94jv1rMF3ybJcgg2q4ru4acbbdivFRLilL51EcxV30kjtvVJb4w5bpcTIXluqmuhDXlFf6xxXqvyz1Skp0AdDdTaToUDKJq6XFbcm31pYLRjVO2SZne+IbzkqS6\/FfQoOpUr3VSG970rXbR6geoFPWJWu4XB6PcrnGD0IuFpwIIQ5dV\/wDdD4Df0j21TDbrRHfQ7fMkkvM2+KvmbhR0K85RV\/PIHuJHz1r0qS5PdLviVpst2bs53MbUVBxxOmI29IbbQDtKj666ntWodhiYKemGEaKA4kuuSrYxmLab81NvGWz4mobiH5LMbSzKDewzFaH\/AHSNHp6q30qtOK\/EG\/zcrdet7rkeGjTslx8FTSuX6KOvToOmv\/So+q6jHYV2uVtmLTIuaAHo5UB7IACfPUP+zWQrSQO2vjVapzS+zYKI8lbk+IVKREQpKiuWd7Lqkj0TrqrWzUCj2BjqXVMhxW0HiunS3X7xQ4kX7NEMwLg0lpMflUGoqT5aVH6ACT6noSPnUowfFWjcbdislhpDLX\/TeRuoACWUpAKW\/kQP\/wCRFQbG4zEJ6Rm1yeEqPGe8qFGJ0qVMIB6pJ3pOxs\/KpXxEvy+HWBfoyl9Sspyz\/fLu6o+8xHPVLW\/mST9\/2VfSwjAylpm2\/wDd\/wDH42TTSCblVlxPzt3Ls1ud8SoeQ8+W2G9fRZT0QB8tfjTlbXrDnU3HrLbccbtsphY9tlNn3FsoG1KUO29DqarXqtSgrWye++n8asSxuNYdw9uN7X0u2RAwoYA6tRQf1rv2K6oq6+jthibEzdkPgmnOuVrXgfkb2R+Evi++JDjkRjObK1ESo\/QaDDoSB8OgFQCn7wrEHwWcWNdv02sn+Q9TDWb2y3DUADgF5z0p7d\/Ec0UUUVUrOIooqbcKsHt+eXW6W+fKdZEK2+1tch1zL9oYa946OkpS6pZPYBBJ0ATXTWl5whdxsdI4MbqoTRV0weCWPT8wuOMKu8iJ7Jb48tsvFIUsvKLDff0VIeidfRC1H03SqL4cGprr09jIiYCoM6Wy03GUt1PlRkut82u6SXEbIHpruRTwpZDoFJFDOdAqMoqz8o4GXLFoMeZIvLch2XLixGIyI5Sta3lvJHUnpoMk\/aQPQ1JH\/DKqXdFt2nMYohPS\/Z4qlsqeUpBKQFkt7HLtRHN22AN9RSCmlOVlyKKcmwb8E3WXgla8is+MxYV5cZvuRN+0oSUFxtDI5wtSgNaAIR12e56dK+muBESQ2YKL82mTCiybjLkgFTa47aEOJCU+hKHAdk62QKR3\/gBcsexaZlj+RsOR4rMd9CExXAXQ6rQ0eoTr1J6bIHcinKR4fL3d37hc5GRrYCEyXG\/zg0tTrqWS0lO1E9QrzB19AB8afER0MefipYgOhhzy37v\/ANC+LjwBFmmWdiXOlvC93ORDjtpYKHQ22XEj3eu1EoHb41H824UtYjh0XJ1TJS1y3I7aWnY5b8tSmeZxJJ7kK2Pu61Jcp8NkuxRblcGckb8m3R5ThbdjKSta48Xz1jv03pQHw6br4Y8O8i9Jjv2q6KitrZhEocjOOrcLsMSFrToDYB2NJ38iT0odCc2hmfih9M7Ngisd2apairwT4Zp05KJsHI22I0h6M0wl+OoqV5rob3sHR11P3a+deFr4M4w\/cpsa4zLkxDt93kRJMtQSgNsMtrdWdEdV+W0502CDrp1pn6NJvCjfQZ7gEWuqWoq5LlwbxqFDvCWrnNck2eLNLzwAUwH4zZKveA6JU4nkG9bKu+9AuuPcCsXuNht1wujl1gS5LUV9xl8cu0OJQrnT7v0CF82xvQKO5JABTSE2QKGZxsqGop6zSyxscy272GG8t1i3zHY7bivrpSogKB9Qe4PqNH1plpgixsVEc0tJadyKKKKRIrM8M\/7fcE\/fTH412arjL4Z\/2+4J++mPxrs1Wn2F907x5LedEuzyfu5Lhz+VFhLd8XGTuJIdbXAgB1rW1JHkj3x9lZnwyVbrZPfxDIXFptN8bDbjyUcxjr\/7N1Px0e9ag\/KVe2R\/Gfk0ltwNNmBbwlxf0EHyQCT8viPWsoyL03zO21lHNKTtInKGjzHuE\/AGrZ7STbctYv2XgU3HsgkWK9Mqdnx3DyRmjoPIHZZV6JI6g+u6VWHJ37kmbiF7t7i7c8pSmWYyfejPJ6BSB6\/A\/GnqxM3biFYxaozTiL\/ZmywxKUvl9qY\/7pSieqkjt8hqolcr05jSkWayuFpxhW5bwT7zru\/eSf6oPTVcNd1l2u1Rde7c51i1vW+VFfmNRucMPAbS0n4A\/VANKbHf5K7BJt7tqMiCpYU88CSrWuuqZWsxuKmZcSW4FonJ5VEJHu\/Z8PupGm53a1x1ssPaYd76SDoa1XTogciutFbXD05k9ISzhTabpFbaUpK1dVpZB2pK0fX0CdCp1ChY9cfZHocZuKYXOBHUeZbru9kAk++N909xWfcZyu4WSRGkQJzrTrY0XGlkFI32PxFSaXlDt1km4wJvkPOr53kOnbb6j9c\/zT0+6qypo5ZH+qbLpj8IU7jW6S+q43GXAXEhecpBQmP5jSj9YlB6p60zFixSWA5bhJt499wezEKRyJJTsoV1BJG+noRT9jeTZRc7ROgP2UymmW0qUHZAI5d9ShzfMRrZA3ThOu+I5G0i4+chCIrRhtgpS6ggAdwNHoND1qGesiPFdXCiFitV5ke1PWe6F1uOBzlLDiC2D197W+\/\/AJUqh4plbjMaYmb+rkAoYPOtRc5unQa9at\/hvc7EMdn4\/GNlbkyTyJKdoCxrSeYkd+p9abcZet+LWqOiamxz5cFtDgDytBBB331161EO0Ki5DRwXdgq6jYncfa3LWtU6RIhkvOxkRVHyyofSJP0dgDrTwiBMtWPxcu\/NiCwpXl863wt9aTsEE90gEa7Utv1+YvuVy8klP2uKqW2hsMxGVPoHIOiikgD+NMbF9wKz3R+2q2t9paghx94JaWHBsBKU9dBQPTfrUgNlkbcjNFwFNsCuKo7F0tcq1Nzot6bWp8NvJcbiJ7BK3PTYNR5684vixeiyL0Zdzaa5USXF86Etg6bLKT9JQHTfy3UDvWY3ieFw4LCm4rCtpK0+zxW1epDY+kfn13UUm3+I3LEua+udNSnSXXU\/qmBvYCEfb91PwbOc43dv3f7RNl2amLs5+JN9qu7Mpu2yVFxccHmdnaGwtXwT16ionnMeRIuLN+sipPszjaUI8vohka+iAOw+Xypin3W4XV5t1x955SyAgcxUtQ9Br7\/8asWyW5nA7WzdeIUNLSoyi9Btith14qG9LT\/N7HrVg4NoyHN+0cgP98VweKMGsjWC21jiHnLbpCiVWaAR1ec\/70g9kio7knEH9KZzychiPyo8lZcUo6Dja9AAoPoOnb7KZcu4h3TNbi9NuCEjm9xltBISy2OyEj0FNFntMu+3Ji02+Mt6VIWENthRJJpyGnzM0\/2vgFyDuUmx7hwi\/wA9a4dwS5bYKTJnOlspLDCe6jvv6D7SKZs1yAZBd1ORkeVBjIDEJtI1ytJ6Aff3PzqdSsjtGClvA7CUOF9QRephO0Pub15Sf6idn7To+gpuv+MY\/PhA2uKq0z0ucqYzjqVpfTrZKVb6H7aebK8vu8ZbkpAWkfCunl8FXFXZ6nNbH\/kO0wVI\/DA0uP4MuLUdwaW3m9kSob3ohl6o5Wb20b1PkOa856U9u\/iOaKKKKqFnEUUVIrBjcG6Y3fL5KmuNO2xcRphpIGnVvKWOp+QRuumtLjYLprS82CjtFXK34cbi7HQE39kS5jrKIbZQSnSmJLy+c+hCIx1od1V6K8Oy1w7cli9LE6aoN6cbAaKiyXNoI7gEAGnvo0vBSfoM5\/CqtxGyN5LlFrsDry2UXCU3HUtCdqAUrR5R6n4D409r4fx3Mrm44zkMGGGExVsquDoZLvnqaARv6IUkO7VsgAIUewOphA8O2RMyYUydf48SM49D\/WtJV5yRIdS22pKeh3tafs366r7i+Hm+XSbGRIv6XZUhp2fKWUKOmEIS4o857rKVL6HuQPj06ED7WLc042klDQDHnfivm5cCbXbbzb4K8o8yNMmXFpxxpTTimWY0bz0rUEKUQVJB2NEgdgT0r2vnAK3Wi13Oam+TVOW9mSsBbCQhSmmpLuyQfokRuT+0oU22ngrmFxZF2h3\/ANn8l6O4hTnmpWgvPeUhYVrXNpIJ0d9h8KTWjh3cJOdIwK+5Y+xGchuSHJDa1KQmKypTr5KVHsltl5wD1KR8a7wD\/wCeumad6tu+LXTP\/b04Y9wasGQQ21s3i4My1R2F+S4hGi84plIbBG9f9YbOz00euu9KsA4Ve3W63ZBZMsvNpny4LrodjtuNadSh5ZbCwEjRSyACVaUVHr7pFNmP8L591yq94y1lUiNIskhuG84FEhX6pwSUjR+qllaQOxAANLLjwWyRm2y5Flyx2RBiRCrynEuIUsFJcLaUgkdSg9PU66E6BVrPxBn9oZHo8RaX38E2cTeE1qwaypu1tvsidzzvZglxnkBaLSFpX6HZKiNd+nUCqxq1onCq7ZAl6BMyOUq4NhDq2pBWUoeW42lZUFe99B1s9geuj2r2f8O18tbEuder3FZjQ2Z61lpClOc8dp1aUhJ10WWVa+QNNPhc83Y2wTMtNJI7FGyw8VUdFXQz4bLqm5s22XfGuZmUhmeW2jptCpDTO0E9ztwnR19GmO18CciuVnbvSrjGYZVGXKcS404ChKWvNUNkaUQnXQHudHWq5NPKNybNHOMi1VnRTzmGMS8OyGVjs59t56KEFS298p5kJUNb\/tUzUyQWmxUZzS0lp1CKKKKRIrM8M\/7fcE\/fTH412arjL4Z\/2+4J++mPxrs1Wn2F907x5LedEuzyfu5LhJ+VYmyFeMHI4anHAymBbykD6JPkjvWXcchQ7y8gXOYmO3F0Vq3pbqfgkeprZX5Tl22teLDJDKcglkwIQktOKAeP6ka5f\/L51iKzT4tuu7Ul5sqQh3mAA94D\/wBquftXAWsUsul4Zlz4z7Exy226IsKZ8vRUOUDS+h6rJG+tK341s4moclWlpCMib5g4yPc9vHotCfRzXUj1qMZNcIWSTvaIDSkuJQhtRIALqgBtRA6bpkhyX7fIEhhxbTzStpWklKgR8D6Vy2PKzdUIlR5LL5YfaU262opWgp5Sk\/ZSstTYTiWJDXnNr0Cnvon0\/tfKrGs92xLiW6wjL5Ddrv7Z5fzkQA1LHoHx6K\/rUqiWKbaQ+m\/wW25MVpTjC1J2y4ok8qkkdCNdQd0nXBpwuCXcq6uePvRVlpppbbobStTLh9\/RGx0\/8qbAuQw4EPoWE795JGgR605XKSpM1TvmBToVsuuH3lE9d79a+2L4FKS3PhwpKT05lj3kj7d0oKRK42UvR3lO21CokcJSPLDhVo61vr8fhTi9fbPLitodgsIcBK1FO21hR9Rrp2A9KbrlDx+bMSmyyEsJLbYKFAkFzlHNo\/2t0mdxi6s\/9Wcbf6ke6sHtTRDJMxkulaGI5ZaJuOTMTZQ+ZxC3mXAVOO75d+6oEdBod6jVvu4jNuNrvc9fMypsBbaDpXpok7qFi25Db5CpEWNJad3oKaBHTXXWq\/W7Xe1nmNnfPXZPKaZFPCzeM0YlJG58VyUmO5cro8F750CXyA+6DrQ+O6UuS7VAg\/nGPjzsF0qLaA61zq2NHnKldO\/yqMxcayKQrmRa3Gwkgkq6EfxqXrx9txS3LtehFdnNBtLSlhY9BsD07U44RAWB9n\/iNV+yLbJntfnPKsgh2tpSS60Fuh51WxtPK2kkJ329KiNtxe8ZBIUm3sLcbTvmkL6IA30KlHoBqpXj1mx2dMVFituT5DaCA\/JHK0VDsmo5kmV5BMcet63fY4rSi35DA5U9On3iiMyXwxD28gkU7xnJuGnCa2qnRreMiy9Cv1Tzg3DinXcD6yhUVu2T3HiiJku+yly8gDvmsKUOrjWjzNj7OhA+AqPLxmUw1HMuUy2qU35yEb2rk9Cddqd8X4e329SjJhTEx4sU8z85YKGmB32VdgfgPWumU8MTjKXEu3k\/AcB3BF9yjUCy3Odcm7XDhPOy3FciWkp2rfw16VbNtaseE4\/MtWPSmpGZvoUmRLQvSYbZ0C22o+6D3BVv5Cvi\/wB6g23HUrw6U25LCVRrndHEEPu9dAoH1UEaG+5qubc+7FkeY3KYeLwKVIcBUlSe55v\/APeldB76gYrWH9nxQQAkUuHMZlrZl8xeSduAkK6\/HfqK8XZQSktpdUrpolXqN9vlVmT8Qg3uK3LXJaMqUz5pmB3kZSrXRsJ+7VVZNjPQ5LsaQ2UONrKVAjsRT0bmyCw3JFtfwqK5vBVxWOv\/ALbWP\/Iepip88KX\/ACU8Vv8AxtY\/8h6mOsrtrtPkOa866U9u\/iOaKKKKqFnEUojz50Nt5mJNfYbkpCHkNuFIdTvelAH3hv0NJ6KVF7JaL1eQUqF2m7QdpPnr906I6denRSh9hPxpV+lmRCTCmpujiJVv17PIQlKXk61rbgHMrWgBzE6A1TRRS4jxXQe4aFOf6S5D5LjBvc0ocWhxW31E8yVcyTvexpXXp6gHuBXmm\/31HMUXqennTyq1JWOYaA0evUaSB9w+FIKKTEeKMbuKXG+Xsp5DeJxT06e0L10Ox6+hAP214KmzFu+euW8pzlUjnLhKuUggjfwIJBHzNeFFFyUlyV7tz5zS3HGpr6FvElxSXCCsne9n17n+Jpa9lGSSYyYb9+uDjCPM0hUhZHv\/AE\/X62zv47NNdFFyEBxGhS+Bfb1a5bU+3XWVHkMkFtxt0hSda1r7OVP8B8K+\/wBJMg8gxvz1N8srDmvPVvmG9He9\/WV\/8x+NNtFLiPFKHOGhS8X++jm1ep45yFK1JX7xGtE9eutD+Ar5Xe704kpXd5qgoEEGQsg73v1\/rK\/ifjSKikuUYncV6PvvyXS9JecdcVra1qKlH7zXnRRSLlFFFFCFZnhn\/b7gn76Y\/GuzVcZfDP8At9wT99MfjXZqtPsL7p3jyW86Jdnk\/dyXEH8pxYYFw8XGVzX5fI43AgggKSA2BH2FK31I+ysT2xqGq7Rm57g9mU4PNUP5tat\/Kt\/85uTfu+3\/AOSKyCntV5a61imOVNW5hhl1hqNHkJcPKmOrfM3roT86YFvouKR7QUtuhOkqHQK+3503V+76dqXCUJ2tFnlTLvGty0qSuQtKdgb93+d9lTJjihKt4Vj8mFGuNijLUhuI8NhJ3rzEq7hRqI2zIXrbEdiNpClOpCQ8k++2j1CT6bpCqMmQpTsJalb2SFdx1\/xpsxiX7SFOFYvYs2dD2J3uOzLVv\/o6csNK2OwQr6KumvhUTvOL5Bjr62b3aZENY6e+jSD9iux+6mnlW05pZIIO+1TOz8U8strDdrdmJuNuRr\/dJyA+3r4JC98g\/s6oAez7On+3oTXijCm35VyKAowY63E79F9h0++vuw4rkGVB5+2tlwsqBVtejsmpiL1gK7W1cLvjLlseuaHUIVbHjyBsK0olCySSSPjX7ib+JW2X7ZZc+kwEBWy3Mi+7vWgTre9fD5UzNNI1jsDbf38Eqitxx\/O7Ahbj7M5lpHQrC\/dH+NLMRbvmVZBGt9vTOkpCQXkNuEqUddT\/ABq3MjxC65ljrbkTiZYJwcjpLhCDHDvvdOpSE81RDD8NzDCsgZl2bKLCiQtYb0JqFEjfXoOtRIqoSQkODcfn8k5hUedxDPYqFTrlapSWIKy8pbq9Hy+nT7On+NJn5TnJJYZu7ynZrZkJCwf1adElP\/vUuya4X96fNt9w4qWREZ1SkltIWsFO+3uoPamhhXDq329MO7ZlMuDgJTqFCA\/V6+jzq0QPup6Ay4byAeS40NlELFkD1omxpHlocU050VsggHvTvdMUv+TXNEmwQHn4UpBcbWpPKhpIJBClHp0IPrShzL8Esn6vG8JakL59h+6Pl4j4aSnQ+47r0yPLsiyzE4+rktDEEqbkwo\/K01pSioL8tOge+t69KkB7r5CwPFIlq3cMx1ML9KX277PhN+WmNCcIa7nSXHPl12BTLkvE++ZA2zFkMMRrWwVeywGBystD48o7n5nrUL8txfMG0FQ3111FHltN+84oAj6oO676gXu43KSyfrXk8mHMXMYjDayPPSFkJcT8CPUV931+yNyfbLYyhSHk86kpWdoJ+p91RlTitnlJ1XyVk0paNyE9QryxFeacdjFaEKKg35h5QR2pvnzFzZbst76bqys\/fSSilAshbe8KX\/JTxW\/8bWP\/ACHqY6fPCl\/yU8Vv\/G1j\/wAh6mOsptrtPkOa866U9u\/iOaKKKKqFnEUUUUIRRRRQhFFFFCEUUUUIRRRRQhFFFFCEUUUUIRRRRQhFFFFCFZnhn\/b7gn76Y\/GuzVcZfDP+33BP30x+Ndmq0+wvunePJbzol2eT93JcFvyrf\/Obk37vt\/8AkisgUUVeLWIooooQv1PevtDhbO09\/SiihCUonlQ5ZrXmjWhvoRQW4jqh5SlI+RG\/wooo1Qn\/ACeMuKzbbMQFuQI3MtQ7kunzP8N6qPxYciXIbioB53V6Aoori5CFI0ovGOxTLtF7dcbaX5TiW0qAbUR02FdKbscuIj3+JJklStPjrv8AndD+NFFK0Ai6EgvUQ2+8TYRWVeRIcb5vjpRr6tVpnXd4RYDanHFH6I+z\/CiilJsEJ4kYVcm44kRyxMG+RaIzgcU2r02BX1HSnFpsm33ZlaVyYym1p+sjmGx0+P20UU2HlxsUKOvvrKA2hPIkHZI+t9tJqKKdIshFFFFCEUUUUIW3vCl\/yU8Vv\/G1j\/yHqY6KKye2u0+Q5rzrpT27+I5ooooqoWcRRRRQhFFFFCEUUUUIRRRRQhFFFFCEUUUUIRRRRQhFFFFCEUUUUIVmeGf9vuCfvpj8a7NUUVp9hfdO8eS3nRLs8n7uS\/\/Z\" width=\"253px\" alt=\"Cryptocurrency accounting\"\/><\/p>\n<p>Our crypto-specific features are focused on the complexities inherent in accounting for crypto assets. Assets like these often don&#8217;t fit directly into existing accounting software&#8217;s boxes; however, they can be tracked through integrations with trading platforms such as Coinbase or Gemini. Some companies like Libra Tax are setting up their own software specifically for digital currencies, to track data in a way that is compliant with the IRS. There is no need to be overwhelmed by the accounting and tax issues around digital assets, as long as you implement the right tools and best practices. For federal tax purposes, Bitcoins and other crypto assets are considered property. Tax considerations and accounting principles that apply to property apply to them. Due to the complexity, volume, and rapid growth of crypto transactions, you\u2019ll want to seek out and leverage technology to help you with your digital asset reporting.<\/p>\n<h2 id=\"toc-5\">Should You Use Crypto Accounting Software?<\/h2>\n<p>The International Accounting Standards Board Conceptual Framework defines an asset as a present economic resource controlled by an entity as a result of past events and with the potential to produce economic benefits. Merchant Maverick\u2019s ratings are editorial in nature, and are not aggregated from user reviews. Each staff reviewer at Merchant Maverick is a subject matter expert with experience researching, testing, and evaluating small business software and services. The rating of this company or service is based on the author\u2019s expert opinion and analysis of the product, and assessed and seconded by another subject matter expert on staff before publication. Merchant Maverick\u2019s ratings are not influenced by affiliate partnerships.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"Cryptocurrency accounting\"\/><\/p>\n<p>They\u2019re clear that selling, trading, spending and gifting crypto over $16,000 is subject to Capital Gains Tax and they\u2019re clear that being paid in crypto for a service, airdrops, forks and mining crypto is subject to Income Tax. The crypto market is always evolving &#8211; with decentralized finance being the prime example of this. DeFi involves investors utilizing liquidity pools to conduct a huge variety of transactions including trading, staking, lending, liquidity mining, yield farming and more.<\/p>\n<h2 id=\"toc-6\">Cryptocurrency Accounting For A Financial Firm Galaxy Digital<\/h2>\n<p>Whether you&#8217;re running month-end reporting, analyzing balances, managing crypto funds, or integrating with your existing accounting software like Quickbooks or Xero, Ledgible CryptoSM Accounting has you covered. Blockchain and cryptocurrencies are disrupting and transforming the way companies conduct business.<\/p>\n<h2 id=\"toc-7\">Link Your Accounts<\/h2>\n<p>The firm says that the investment reflects its belief that institutional adoption of cryptoassets will continue to grow. Investors and analysts are in the dark about the value of the Bitcoin, Ethereum, and other digital currencies companies hold, and even whether they hold them at all. By taking an incremental approach, CFOs can move their finance and accounting operations onto an automated, intelligent platform without letting disruption distract from their efforts to scale. Also, \u201cif we are trying to encourage companies to enter our public markets, we ought to embrace a more deliberate approach to changing rules \u2014 one that involves consulting with affected parties,\u201d she said.<\/p>\n<h2 id=\"toc-8\">The Rise Of Using Cryptocurrency In Business<\/h2>\n<p>Businesses, large and small, are adopting cryptocurrency, making it important to learn how to manage crypto accounting. A cryptocurrency is a digital or virtual currency that uses cryptography and is difficult to counterfeit. In a November 2020 report, KPMG outlined its own cryptoasset framework designed to serve clients. It consists of five pillars that range from determining client requirements to managing forks in their cryptoassets and ensuring security and storage of their cryptocurrencies. The mismatch between what gets recorded on company books versus what the assets are worth in the market creates problems for analysts\u2014and makes the case for a formal accounting rule, Joshi said. Get up to speed on best practices for crypto tax and accounting with knowledge and guidance from our experts and partners.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Securities And Exchange Commission Service Menu Private Companies Misjudging Level Of Effort Needed To Adopt New Lease Accounting Rules &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-1114","post","type-post","status-publish","format-standard","hentry","category-46","latest_post"],"_links":{"self":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts\/1114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/comments?post=1114"}],"version-history":[{"count":1,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts\/1114\/revisions"}],"predecessor-version":[{"id":1115,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/posts\/1114\/revisions\/1115"}],"wp:attachment":[{"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/media?parent=1114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/categories?post=1114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mtsmugorontalo.sch.id\/index.php\/wp-json\/wp\/v2\/tags?post=1114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}