Archives de mars, 2021
BNP Paribas Aktywnego Inwestowania BNP Paribas FIO Notowania funduszy inwestycyjnych Fundusze
Fundusz lokuje od 0% do Strategie handlu forex 20% aktywów w akcje oraz inne instrumenty o charakterze udziałowym. Od 40% do 100% aktywów funduszu inwestowane jest w instrumenty Netflix Zarobki: Czy inwestorzy będą kontynuować Netflix i Chill o charakterze HKEX mianuje współprzewodniczących operacyjnych aby zastąpić emerytowanego prezydenta Calvina Tai dłużnym.
Catégorie: Forex Trading | Tags:
Робота: marketing manager Вакансії і робота в Україні
Catégorie: IT Вакансії | Tags:
The Definitive Guide to Outsourcing Financial Services
With the help of an outsourced team, you can streamline both the people and the functions in your financial department. Build a team full of experts who work together, passing files from one digital desk to the next in an efficient and cost-effective workflow that saves time and maximizes cash flow. As a bonus, not only do you save money, five types of accounting but your financial operations start going much more smoothly. A key benefit of outsourcing your company’s finance functions is the savings it will lead to.
Response time
- These figures should serve as a rough guideline to estimate the range of your budget for outsourced finance services.
- However, it’s important to note that you need to find the right outsourcing partner if you want to succeed.
- So, if you’re in need of professional auditing services, take advantage of the convenience and expertise offered by Fiverr.
- With increased customer-centricity in business and understanding that every business has unique needs, we have seen a major shift towards customization.
- Achieve long-lasting brand loyalty and unmatched value through industry-leading, digital customer care.
As Saurabh Gupta, president of research and advisory services at HFS Research, told CIO, “The cultural resistance to WFH is now gone. Before you have a bad experience that could put you off the whole concept, get help. TDS Global Solutions, for example, has decades of knowledge of BPO providers and how they can serve companies just like yours. Whether you’re looking for an onshore or offshore call center, have questions about the top countries for offshoring, or simply don’t know where to start, we can help. Any work that has a set process that can be followed, and requires little decision-making, is great for outsourcing. This allows for full-time, in-house teams to focus on creative decision-making, strategizing, and other efforts that only their highly trained and specialized skill sets can handle.
The team you hire is already experienced and trained, and their ongoing training is not your concern, which further reduces your expenses. The outsourced team already uses advanced software and technology, which allows you to benefit from the latest tools at a fraction of the cost you would incur if you invested in them yourself. And ultimately, you won’t need to worry about finding a place for your team to work (renting an office, buying equipment, and paying for utility) because they are not your in-house employees.
Having a finance BPO partner means that you always have an expert by your side—one you can regularly consult and work with in order to improve your results continuously. With experience across multiple sectors, we understand the unique challenges that businesses in different industries what is a hurdle rate face. Our invoice factoring services are designed to support your business’s specific needs, helping you maintain financial stability and growth.
Work With a Knowledgable Partner to Find the Best Outsourcing Providers
Also, pay attention to businesses with the same financial service needs or those in industries similar to yours. Read what their past clients have to say about the finance provider’s quality of work, performance, and employees, and use those impressions to narrow down your choices to 2-3 companies. In today’s rapidly evolving business landscape, outsourcing financial services has emerged as a cornerstone strategy for companies aiming to bolster efficiency, minimize costs, and leverage specialized expertise. Financial outsourcing, also called financial services outsourcing, is the act of sending some or all of the tasks overseen by your accounting department to an external agency. Often, these companies are overseas – think the Philippines or elsewhere in Asia – though outsourcing providers also exist within the borders of your own country (known as “onshore outsourcing”).
How to choose the right outsourcing provider (step-by-step guide)
If compliance and understanding of both US GAAP and IRFS is something that you require, make that clear in your job description. Get the attention of recruiters with a professional resume that demonstrates you are the perfect candidate for the job. You know, those times of the year when coffee becomes your best friend and the office practically turns.. This allows you to judge their performance and how well they suit your business requirements.
Highly-sophisticated automation
Additionally, take into consideration language barriers that may exist between your in-house team and the outsourced one. Consult your outsourcing provider and try working on a trial project to ensure that these do not impact your work efficiency. Non-finance companies can also choose to outsource internal financial processes to reap its benefits versus in-house operations. Is it safe to entrust such an essential and sensitive aspect of your business to a third party? Start with a small trial project so you can see how the outsourcing team uses the latest technology to save you money and increase efficiency. Allow them to learn your needs and preferences before saddling them with a ginormous amount of work, which will set everyone up for success.
Develop comprehensive, impactful, and digital customer strategies tailor-fit to your business objectives, growth plans, and customer platforms. By cutting down on overhead costs, federal extension you have extra funds—money you can invest in other things such as marketing campaigns and corporate social responsibility initiatives. With a less-burdened workforce, you can focus more on the bottom line and other key deliverables. When you partner with OFS, you gain access to unlimited credit checks on your customers. This ensures that your clients’ creditworthiness is thoroughly reviewed, so you can confidently factor your invoices without concern.
In addition, your finance outsourcing costs will be lower than the salaries you would have to pay by hiring from your local area. This is especially true if you hire talent from regions with lower wages and living costs, such as Latin America (LatAm). You can engage the remote services of senior finance talent based outside the US for a lower monthly cost than their US-based peers. Good financial management is one of the most critical aspects of business operations, which is why the job market for professionals in the finance industry is skyrocketing. For example, according to the Bureau of Labor Statistics, the job outlook for financial managers is projected to grow by 17% between 2021 and 2031 (which beats the 5% average for all occupations).
Catégorie: Bookkeeping | Tags:
Accounting and Bookkeeping Services for Franchisees
They assist in creating strategic financial plans to fuel expansion initiatives. One key benefit of fixed asset accounting is its role in ensuring compliance with accounting standards and regulations. By accurately recording and depreciating fixed assets, franchises can avoid penalties and legal issues. Tracking sales is essential for any business, but for franchises, it’s particularly important because royalty payments depend on accurate reporting of what is a lifo liquidation gross sales. Set up a system to record daily sales, breaking them down by category if needed.
How Franchise Accounting Firms Support Business Growth
We produce an electronic set of books and everything else necessary to file your franchise taxes accurately and on time. Selecting the right accounting partner can make a significant difference in your franchise’s success. Remember, accuracy and efficiency in financial matters are key to thriving in the competitive franchise landscape. Through transparent communication and ethical practices, these firms prioritize the integrity of their services, earning the trust of businesses seeking reliable accounting support.
Accounting Services for Franchisees
Accounts payable in franchise accounting involves managing the money a franchise owes to suppliers for goods or services. Create a dedicated budget for each franchise location based on historical data and future projections. Accounting services play a vital role in expense validation, ensuring all costs are legitimate and properly recorded. A franchise accountant manages many of the same tasks a non-franchise accountant. This includes weekly reconciling sales and expenses that allow us to deliver your monthly financials that include Balance Sheet and Profit and Loss Statement.
We’ll manage your books, taxes and finances so you can focus on growing your franchise business. Partner with an expert team of franchise centric bookkeepers, accountants, and CPAs. We work with you to come up with the right services that work with your internal support. Running a franchise presents a unique set of challenges, and bookkeeping is high on that list. Whether you’re an owner, operator, or just getting started, keeping track of your finances is essential to running a successful business.
- Xendoo’s best-in-class interactive dashboard empowers you with 24/7 access to the KPI’s and metrics that matter.
- Take the first step to growing your business with a trusted team of bookkeepers, accountants, CFOs, and tax professionals at your fingertips.
- Work with an accountant familiar with franchises to ensure you’re meeting all tax requirements.
- Many franchisors require regular reports that include sales data, expense breakdowns, and financial statements.
Recent insights
Our expertise in franchise-specific financial management, personalized service, and commitment to your success set us apart. Our services include expense tracking, payroll management, financial reporting, bank reconciliation, tax preparation, and more. When these issues continue due to poor franchise bookkeeping, you run the risk of losing your business license. Managing tax return preparation efficiently can lead to cost savings and reduced risks of penalties.
You also have to track inventory levels, costs, and valuations for all of your locations. If your franchise spans a large region, you may have additional work related to reporting sales and income taxes for multiple states. Our accounting process starts with a deep dive into how your business functions and maintains the accounting systems that support those operations. The experienced Chicago-area team at DHJJ helps you better understand what your financial data is telling you by setting up clear reporting. We help you establish a firm foundation through meaningful and regular financial statements, retirement planning, compliance, franchise-specific obligations, and tax planning services. From budgeting, bookkeeping, and payroll to tax compliance and financial analysis, expert franchise accounting services can make or break a franchise’s bottom line.
Franchisees can access real-time data through customized reporting tools tailored to their specific needs. These reports cover various operational aspects such as sales trends, inventory management, labor costs, and customer satisfaction levels. Financial statements are crucial for decision-making, providing insights into revenue, expenses, assets, and liabilities.
Start your free trial, and see why businesses trust Remote Quality Bookkeeping with their books. Get started today with nationally certified bookkeeping specialists and advisors. Maintain a centralized system for storing financial data to facilitate quick access and retrieval when needed. Our organization operates within the financial technology sector with a team of compassionate, self-caring individuals who prioritize personal growth and collective success.
Catégorie: Bookkeeping | Tags:
How to Calculate Franchise Taxes Division of Corporations State of Delaware
If the Delaware Franchise Tax calculation uses the assumed par value capital method, the gross assets and issued shares are also to be listed. If you decide to pay your Delaware Franchise Tax for a corporation with us over the phone, the annual report would need to be separately submitted to us by email, fax or mail. All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online. Failure to file the report and pay the required franchise taxes will result in a penalty of $200.00 plus 1.5% interest per month on tax and penalty. The California franchise tax, for example, is equal to the larger of your California net income multiplied by the 8.84 percent tax rate or the $800 minimum tax. The minimum tax is due the first quarter of each accounting period and must be paid whether your startup is active, inactive, operates at a loss or files a return for a short period of less than 12 months.
Form 1120, Schedule L (Federal Return) relative to the company’s fiscal year ending the calendar year of the report. The tax rate under this method is $400.00 per million or portion of a million. If the assumed par value capital is less than $1,000,000, the tax is calculated by dividing the assumed par value capital by $1,000,000 then multiplying that result by $400.00.
The State of Delaware allows you to pay the lower of the two Delaware Franchise Tax calculation methods. Therefore, if you receive a tax bill for tens of thousands of dollars, it may be in your best interest to try calculating your Delaware Franchise Tax with the assumed par value capital method. If you’re ready to file and pay your Delaware Franchise Tax now, please visit our online Franchise Tax payment form. A corporation with 100,000 shares authorized pays $1,015.00($250.00 plus $765.00$85.00 x 9).
If your company is no longer operating, it’s important to close your Delaware business and end these fees. Notification of Annual Report and Franchise Taxes due are sent to all Delaware Registered Agents in December of each year. Delaware has mandated electronic filing of domestic premium on stock important points related to premium on stock corporations Annual Reports.
Doing Business in Delaware
We offer a tax filing service for a small fee in addition to your Franchise Tax amount. For a discounted rate you can submit your Delaware Franchise Tax payment via our online Franchise Tax form. The online fee will vary depending on when the online payment is submitted. Our Delaware Franchise Tax Calculator was developed to help you understand and plan for how much you’ll likely need to pay your Delaware Franchise taxes for your Delaware business. Delaware’s taxation structure has different tiers for LLCs, LPs, non-profit corporations, and for-profit corporations. Instead of doing hours of research on how to calculate Delaware franchise tax, use our tool to get answers in minutes.
What happens if I don’t pay?
In order to utilize this filing method, you will need to provide the company’s total gross assets (as reported on Form 1120, Schedule L) and the total number of issued shares. The tax is then often calculated to the minimum payment of $400 tax plus the $50 annual report fee, for a total of $450 due per year. Certain exempt domestic corporations like charities, civic organizations and religious organizations do not have to pay the franchise tax.
- Our all-star team does your monthly bookkeeping for you and sends your financials to trusted tax professionals for a stress free filing experience.
- Yes, regardless of your Delaware company activity or not conducting business, you are still required to pay the Delaware Franchise Tax to remain in Good Standing.
- To use this method, you must give figures for all issued shares (including treasury shares) and total gross assets in the spaces provided in your Annual Franchise Tax Report.
- Total gross assets shall be those « total assets » reported on the US Form 1120, Schedule L (Federal Return) relative to the corporation’s fiscal year ending the calendar year of the report.
- There is a helpful Franchise Tax Calculator on the Delaware website to assist in estimating your franchise taxes (note there is a different calculator for each of the 2017 and 2018 tax years).
Delaware Franchise Taxes for corporations are due by March 1 of every year. If the tax is not paid on or before March 1, the state imposes a $200 late penalty, plus a monthly interest fee of 1.5%. The term « Franchise Tax » does not imply that your company is a franchise business. The factors are property, wages and sales in Delaware as a ratio of property, wages and sales everywhere (Chapter 19, Title 30, Delaware Code). Foreign Corporations must file an Annual Report with the Delaware Secretary of State on or before June 30 each year.
Authorized Shares Method
This method is a bit more complicated, because it involves calculating your business’s assumed par value—i.e. Learn how to build, read, and use financial statements for your business so you can make more informed decisions. Bench simplifies your small business accounting by combining intuitive software that automates the busywork with real, professional human support.
A non-stock/non-profit company is considered exempt by the State of Delaware. This type of company does not pay the standard annual Delaware Franchise Tax, but must still file and pay the annual report fee of $25 per year. Failing to pay your franchise tax by March 1st for corporations or June 1st for LLCs will result in a late penalty and interest.
Catégorie: Bookkeeping | Tags:
What Does An Accounting Consultant Do? Roles And Responsibilities
They compile detailed financial reports and explain their findings to executives and key stakeholders. Accountant consultants are well-versed in deciphering financial data to assess a company’s financial health. Spending time in various accounting roles—be it in a small firm, a large corporation, or independent practice—provides the valuable practical experience needed to understand the intricacies of the job. As the field of accounting consultancy evolves, it will be increasingly important for consultants to stay updated on industry developments and continuously enhance their skills and knowledge. Different consultants offer different services and have different areas of expertise. Businesses should understand what a potential consultant specializes in and what services they can provide.
If you succeed in forging a path to your client’s growth, you also create a solid footing to continue working with them long-term as a business partner and advisor. An accountant consultant is a professional who provides strategic guidance and financial expertise to businesses, leveraging their knowledge of accounting principles. The length of your accounting consultant job posting will depend on the level of detail you provide.
Someone on our team will connect you with a financial professional in our network holding the correct designation and expertise. At Finance Strategists, we partner with financial experts to ensure the accuracy of our financial content. This arrangement can be a cost-effective solution for businesses that require expert financial counsel on a project-by-project basis. Ensuring an organization’s compliance with relevant laws and regulations helps avoid the risk of financial penalties or reputational damage.
Navigating the Challenges in Accountant Consultancy
- We may earn a commission when you click on a link or make a purchase through the links on our site.
- Accounting consultants handle sensitive financial information, so they must maintain confidentiality and uphold the highest ethical standards.
- Professional consulting services can be expensive, and businesses must weigh these costs against the potential benefits before hiring a consultant.
- You would consult on that, offering an analysis from an accounting and tax perspective, based on the business, the client’s goals and objectives, and specific needs.
Accounting Consultants may also prepare and file tax returns on behalf of their clients, ensure they are compliant with the latest tax laws, and provide advice on tax deductions and credits. They are primarily responsible for analyzing the financial health of their clients’ businesses. Accounting consultants are well-versed in the latest accounting technologies, guiding businesses to adopt advanced software and tools for better efficiency. An accounting consultant outstanding shares overview and where to find them conducts comprehensive financial analyses, evaluating statements, identifying risks, and assessing a company’s overall financial performance.
Why are accounting consultants important for businesses?
Finding a specific industry or service to specialize in can help set you apart in the market. Specializations can make your services more appealing to certain clients, often allowing you to command higher fees. Successful accountant consultants have strategies to navigate these hurdles despite the inherent challenges.
Reviewed by Subject Matter Experts
Essential skills for success include technical proficiency, business advisory experience, and hands-on accounting experience. Becoming an accountant consultant requires a combination of formal education, professional certifications, and practical experience. Being able to communicate complex financial concepts in simple language is crucial. Building and maintaining strong client relationships is also a key part of the job.
Provide clear instructions on how to submit the application, including the deadline for applying. Describe the work environment, job location, and any travel required for the position. You can also list any benefits, including salary range, 401k, health insurance, paid time off, or professional development opportunities. The Zippia Research Team has spent countless hours reviewing resumes, job postings, and government data to determine what goes into getting a job in each phase of life. Discover how to grow your accounting practice and become a next generation firm through high value advisory services with Practice Forward. Read our white paper, How accountants work from home successfully, to discover specific steps you can take now, along with insights into how you can effectively manage your business remotely.
Catégorie: Bookkeeping | Tags:
Accounting Ratios
Several types of accounting ratios can determine various types of information. The accounting ratio calculator is available for download in Excel format by following the link below. Leveraged Assets Contribution to NI is the percentage of the pretax income that is provided by management’s use of debt to fund assets.
Is there any other context you can provide?
At Finance Strategists, we partner with financial experts to ensure the accuracy of our financial content. 11 Financial may only transact business in those states in which it is registered, or qualifies for an exemption or exclusion from registration requirements. Finance Strategists has an advertising relationship with some of the companies included on this website. We may earn a commission when you click on a link or make a purchase through the links on our site.
What Are the Types of Ratio Analysis?
Accounting ratios are also used to spot and analyze companies in potential financial distress. These are just a few examples of the many accounting tools that corporations and analysts use to evaluate a company, however. Many other tools highlight different aspects of a company so you’ll want to explore and potentially use them as well. Liquid assets include cash and anything that can be easily converted to cash.
- We may earn a commission when you click on a link or make a purchase through the links on our site.
- It doesn’t involve one single metric; instead, it is a way of analyzing a variety of financial data about a company.
- The accounting ratio calculator can be used by any business to calculate the most important accounting ratios.
Understanding an Accounting Ratio
As with all accounting ratios, you can use the above calculation to compare it with a different period. The profitability of a business is reported in the Profit and Loss or Income Statement. It is easy to see how a business is performing and compare it to other periods.
Important Accounting Ratios and Formulas FAQs
Earnings not paid to shareholders are expected to be retained by the company and invested in further operations. The Dividend Yield shows how much a company pays out in dividends each year relative to its share price. In the absence of any capital gains, the dividend yield is the return on investment for a stock.
Liquidity ratios calculate a company’s indebtedness in regard to measuring the liquidity or ability to service short-term debt. Accounting ratios are calculated on a periodic basis, usually yearly or quarterly, to analyze a company’s cash flow and financial situation. These scenarios require precise calculation of the gaining ratio to maintain partnership equity and ensure transparency in financial adjustments. The working capital turnover ratio is calculated by dividing the cost of sales by the net working capital. The dividend payout ratio is calculated by dividing $100,000 by $400,000, which works out to 25%, if dividends are $100,000 and income is $400,000. The higher the dividend payout ratio, the higher the percentage of income a company pays out as dividends rather than reinvesting back into the company.
The dividend payout ratio is the percentage of net income paid out to investors through dividends. Both dividends and share repurchases are considered outlays of cash and can be found on the cash flow statement. Furthermore, financial ratios will be useful if they are benchmarked against something else, like past performance or another company. But, remember to make it apple to apple if you are benchmarking with other companies in term of company business and size. The turbotax review can be used by any business to calculate the most important accounting ratios. Use the Inventory Turnover Period in Days Calculator to calculate the inventory turnover period in days from your financial statements.
In addition, such information should not be relied upon as the only source of information. This information is supplied from sources we believe to be reliable but we cannot guarantee its accuracy. Hypothetical illustrations may provide historical or current performance information. Pretax Income is a made up of two sources, income from assets funded by shareholders equity, and assets funded by borrowed debt. The Dividend Payout Ratio is the percentage of earnings that are paid out to shareholders.
Working Capital Turnover measures the depletion of working capital to the generation of sales over a given period. This provides some useful information as to how effectively a company is using its working capital to generate sales. Use the Asset turnover calculator above to calculate the asset turnover from your financial statements. Return on Common Equity measures a corporation’s profitability by revealing how much profit a company generates with the money shareholders have invested. The Current Ratio is used to test the company’s ability to pay its short term obligations. Below 1 means the company does not have sufficient incoming cash flow to meet its obligations over the coming year.
Catégorie: Bookkeeping | Tags:
The 4 Best Accounting Blogs to Find Free Expert Advice
This blog tends to skew on helping keep accountants and small businesses productive in their firms. Brought to you by the makers of the accounting software product, Sage, here’s a blog that has a bunch of helpful content for those running a firm. The website regularly conducts salary surveys and provides insight into the compensation criteria of top accounting firms. Plus, it has a job board where companies can connect with potential candidates. Though the blog offers guidance on building your business, many articles focus on the benefits of outsourcing your work. It’s a helpful site for teams transitioning to remote work environments or working with contractors.
Future Firm ®
Instead, each blog is short and punchy, but full of information that can help you run a more tax-efficient business. The Journal of Accountancy blog is updated regularly, and they also have a great podcast if you what condition makes the value of irr greater than 100% prefer to get your news, updates, and insights while you’re commuting or out for a run. Jason Staats is a chartered accountant with an insatiable appetite for the future. However, it will augment rather than replace accountants outright. Indeed, a recent report by the Institute of Management Accountants suggested that there is a shortage of skilled accountants right now.
Top Remote Accounting Freelancers: February 3, 2024
Whether you’re just getting your business off the ground or trying to keep up with the ever-changing industry landscape, Future Firm has something for everyone. AFWA is another well-known information blog on career strategies, professional development, accounting, and finance tips, focused on promoting the professional growth of women in all facets of accounting and finance. Whether you are a student, an accountant, or small business, Accounting Coach is your place. Launched in 2003, it contains explanations, quizzes, puzzles, Q&A, videos on various accounting, bookkeeping, managerial and financial topics. Read all about what the New York Times says about accounting and accountants.
Best Books for Accounting Firms Looking to Modernize
To grow, innovate, and become an exceptional accounting professional, you need to learn and develop your skills continuously. Looking for a community where you can discuss what’s going cloud accounting benefits on in the industry? Join an online community of peers where you can chat (and occasionally commiserate) about the accounting business. Host John Garrett believes that taking time to share personal interests helps us all perform better as professionals. Each episode features a different industry professional.🎧What’s Twyla’s “And”?
Sign up for the monthly accounting program newsletter to see what it’s all about. Yep, the blog is a bit more straight-laced and covers accounting concepts that’ll help any small business owner. You can also sign up for the newsletter at the bottom of the site. Written by fellow industry professionals, here are some of the best accounting blogs and vlogs to keep you up to date on the industry. The blog is stuffed full of templates and accounting workflows that can boost your practice efficiency, alongside top tips on marketing and general practice management. While the tone might not be for everybody, Going Concern takes its work seriously.
- In many ways, they have single-handedly dismantled the perception that accounting is dull thanks to its sharp, erudite, and occasionally snarky take on industry news.
- For the past 52 years, Harold Averkamp (CPA, MBA) has worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online.
- While it’s still available in hard copy, the magazine produces a lot of online content and blogs from CPAs, accountants, and financial professionals.
- What’s more, Staats also has a YouTube channel and a podcast, and he’s even dipping his toes in TikTok if you’re looking for some bite-sized accounting takes.
- This blog does have a focus on accounting concepts along with general accounting and finance news.
- Soul of Enterprise PodcastHosted by Ron Baker and Ed Kless, Soul of Enterprise champions wealth created by intellectual capital.
If you want to learn about how technologies, such as cloud, can help you transform your business accounting, this is the blog for you. Sign up for Ryan’s weekly newsletter to get his latest tech roundups and industry insights for accounting and finance professionals. Dancing AccountantNancy McClelland, CPA, MAFM, also known as “The Dancing Accountant,” is committed to helping small businesses navigate the world of accounting, bookkeeping, and tax-related topics. Her blog is dedicated to providing up-to-the-moment accounting tips and resources. If you’re a small business owner or an accountant, you need to stay on top of ever-changing developments within the space. The IRS blog, while occasionally a little dry, is full of the information you need to navigate the world of tax, making it an essential resource.
Thanks for subscribing to the FreshBooks Blog Newsletter.
It’s easy to navigate and has up-to-date information to what are decentralized organizations the complete guide help all accounting aficionados understand their craft better. TOA Global’s blog is an excellent resource for anyone interested in honing their business, financial, and investment knowledge. It provides comprehensive insights and up-to-date best practices so readers can stay informed on the latest topics and trends shaping the world of finance.
Catégorie: Bookkeeping | Tags: