2017 AICPA Released Questions for the financial section (FAR) in PDF

Inpyrcgbt © ���� hy Gonknlt OOI. Ecrst amctcnl Lntcia ne Xcgbts. Joo rcgbts rasarvam. Ln pjrt ne tbcs puhocijtcnl kjy ha raprnmuiam, mcstrchutam, nr trjlskcttam cl jly enrk nr hy jly kajls, clioumclg pbntninpyclg, rainrmclg, nr ntbar aoaitrnlci nr kaibjlcijo katbnms, wctbnut tba prcnr wrcttal parkcsscnl ne tba puhocsbar. Enr parkcsscnl raquasts, wrcta tn tba parkcsscnls mapjrtkalt, Gonknlt OOI. Vuhocsbam hy Gonknlt OOI. bttps0//gonknlt.ink bttps0// gonknlt.ink

���� JCIVJ Xaoajsam Zuastcnls Ecljlicjo Jiinultclg jlm Xapnrtclg (EJX)

Jidlnwoamgakalts Kjtarcjo ernk Qlcenrk IVJ Axjkcljtcnl, Yaoaitam Zuastcnls jlm Qlneecicjo Jlswars, Inpyrcgbt © enr tba yajr ����, hy tba Jkarcijl Clstctuta ne Iartcecam Vuhoci Jiinultjlts, cs raprcltam jlm/nr jmjptam wctb parkcsscnl. Ln eurtbar usa lnr mcstrchutcnl  cs parkcttam. Vnrtcnls ne vjrcnus EJYH jlm GJYH mniukalts, inpyrcgbtam hy tba Ecljlicjo Jiinultclg Enulmjtcnl (EJE), ��� Karrctt �, VN Hnx ����, Lnrwjod, I �����-����, jra usam wctb parkcsscnl. Inkpoata inpcas ne tbasa mniukalts jra jvjcojhoa ernk tba EJE.

Gonknlt | Axjk IVJ Xavcaw

:=

Zuastcnl :: Ntt In. puribjsam j kjibcla jt jl nrcgcljo inst ne $��,��� nl @jlujry �, yajr �. ]ba astckjtam usaeuo ocea ne tba kjibcla cs �� yajrs, jlm tba kjibcla bjs ln sjovjga vjoua. Ntt usas tba strjcgbt-ocla katbnm tn ijoiuojta mapraicjtcnl. Nl @uoy �, yajr ��, Ntt snom tba kjibcla enr $�,���. Wbjt cs tba jknult ne gjcl nr onss nl tba mcspnsjo ne tba kjibcla> j. $��� onss h. $��� gjcl i. $�,��� onss m. $�,��� gjcl

Inrrait jlswar0 h

 ]n  ]n ijoiuojta tba gjcl nr onss onss nl tba sjoa ne jl jssat, wa laam tn inkpjra inkpjra tba jknult ne ijsb raiacvam enr tba jssat tn tba jssat–s lat hnnd vjoua (ijrryclg vjoua) jt tba tcka ne sjoa. Ce tba ijsb raiacvam cs grajtar tbjl tba jssat –s lat hnnd vjoua, tba mcstaralia cs rainrmam js j gjcl. Nl tba ntbar bjlm, ce tba ijsb raiacvam cs oass tbjl tba jssat–s lat hnnd vjoua, tba mcstaralia cs rainrmam js j onss.  ]bjt kjibcla cs sbnwl nl tba inkpjly inkpjly rainrms jt cts nrcgcljo inst ne $��,��� $��,��� oass jiiukuojtam mapraicjtcnl ne $ ��,���. Wbal tbasa twn jknults jra inkhclam (‟lattam tngatbar‛) tba lat jknult cs dlnwl js tba lat hnnd vjoua (tba ijrryclg vjoua) ne tba jssat, wbcib cs $�,���.  ]ba strjcgbt-ocla mapraicjtcnl katbnm katbnm ibjrgas tba inst avaloy nvar nvar tba usaeuo ocea ne j ﬊xam jssat. Ytrjcgbt-ocla mapraicjtcnl ijl ha ijoiuojtam usclg tba enoonwclg enrkuoj0 Mapraicjtcnl par jlluk jlluk ;

(Inst ’ Xascmujo vjoua)  Qsaeuo ocea

; (��,��� ’ �) ; $�,��� par jlluk �� Ajib yajr tba inltrj jssat jiinult raearram tn js jiiukuojtam mapraicjtcnl clirajsas hy $�,���. Jiiukuojtam mapraicjtcnl cs tba iukuojtcva mapraicjtcnl ne jl jssat up tn j sclgoa pnclt cl cts ocea, wbcib cs � yajrs jlm j bjoe up tn @uoy �, yajr �� kuotcpocam hy $�,��� ; ��,��� cl tbcs quastcnl.

Gonknlt | Axjk IVJ Xavcaw

:1

 ]ba gjcl cs ijoiuojtam js enoonws0

���,��� ��,���

Inst ne tba kjibcla Oass0 Jiiukuojtam mapraicjtcnl

� �,���

Lat hnnd vjoua

 ]ba ijsb raiacvam ne $�,��� cs grajtar tbjl tba jssat–s jssat–s lat hnnd vjoua ne $�,���. $�,���. ]ba mcstaralia ne $��� cs rainrmam js j gjcl. ]ba enoonwclg `nurljo altry cs rainrmam tn mcspnsa tba kjibcla jt tba mjta ne sjoa0 Mr. Jiiukuojtam mapraicjtcnl Mr. Ijsb Ir. Ir. Kjibcla Ir. Ir. Gjcl

$��,��� �,��� $��,��� ���

Gonknlt | Axjk IVJ Xavcaw

:7

Zuastcnl :9 J inkpjly cssuam j puribjsa nrmar nl Maiakhar ��, yajr �, enr j pcaia ne ijpctjo aqucpkalt tbjt insts $���,���. ]ba ijpctjo aqucpkalt wjs sbcppam ernk tba valmnr nl Maiakhar ��, yajr �, jlm raiacvam hy tba inkpjly nl @jlujry �, yajr �. ]ba aqucpkalt wjs clstjooam jlm pojiam cl sarvcia nl Eahrujry �, yajr �. Nl wbjt mjta sbnuom tba mapraicjtcnl axpalsa hagcl> j. Maiakhar ��, yajr � h. Maiakhar ��, yajr � i. @jlujry �, yajr � m. Eahrujry �, yajr �

Inrrait jlswar0 m

Mapraicjtcnl cs tba prniass ne kjtibclg tba inst ne jl ctak ne kjibclary wctb tba ravaluas ct galarjtas js ionsaoy js pnsschoa. ]baraenra mapraicjtcnl sbnuom ha ijoiuojtam nvar tba usaeuo ocea ne tba jssat, jlm tbjt hagcls wbal tba jssat cs put cltn prnmuitcnl nr wbal tba jssat cs jvjcojhoa enr cts cltalmam usa. Cl tbcs ijsa, tba ijpctjo aqucpkalt cs lnt put cl tn nparjtcnl ultco Eahrujry �, yajr �, sn tbjt cs wbal tba mapraicjtcnl axpalsa sbnuom stjrt.

Gonknlt | Axjk IVJ Xavcaw

86

Zuastcnl :5 Nl @jlujry �, yajr �, j inkpjly wctb j ijoalmjr yajr alm hagjl mavaonpclg j snetwjra prngrjk tbjt ct cltalms tn kjrdat jlm saoo tn cts iustnkars. ]ba snetwjra inmclg wjs inkpoatam nl Kjrib ��, yajr �, jt j inst ne $���,���, jlm tba snetwjra tastclg wjs inkpoatam nl @ula ��, yajr �, jt j inst ne $���,���. ]ba inkpjly jibcavam taiblnongcijo eajschcocty nl @uoy ��, yajr �, jt wbcib tcka tba inkpjly hagjl prnmuiclg prnmuit prnmuit kjstars jt j inst ne $���,���. Wbjt jknult sbnuom tba inkpjly rapnrt enr tba tntjo rasajrib jlm mavaonpkalt axpalsa enr tba yajr almam Maiakhar ��, yajr �> j. $���,��� h. $���,��� i. $���,��� m. $���,���

Inrrait jlswar0 i ]aiblnongcijo eajschcocty

 

jibcavam

Inmclg ; $866,666

Inkpoatam nl Kjrib 9:, yajr :

Ynetwjra tastclg ; $:66,666

Inkpoatam nl @ula 96, yajr :

Vrnmuiclg prnmuit kjstars ; $:81,666

@uoy 9:, yajr :

@uoy 9:, yajr :

Xasajrib jlm mavaonpkalt insts Ybnuom ha ibjrgam tn axpalsa wbal cliurram

Insts ne prnmuiclg prnmuit kjstars cliurram suhsaqualt tn astjhocsbclg taiblnongcijo eajschcocty sbnuom ha ijpctjoczam

Joo insts cliurram tn astjhocsb tba taiblnongcijo eajschcocty ne j inkputar snetwjra prnmuit tn ha snom, oajsam, nr ntbarwcsa kjrdatam jra rasajrib jlm mavaonpkalt insts jlm sbnuom ha ibjrgam tn axpalsa wbal cliurram.

Gonknlt | Axjk IVJ Xavcaw

8:

 ]ba taiblnongcijo eajschcocty eajschcocty ne j inkputar inkputar snetwjra prnmuit cs astjhocsbam wbal tba altcty bjs inkpoatam joo pojllclg, mascglclg, jlm tastclg jitcvctcas tbjt jra laiassjry tn astjhocsb tbjt tba prnmuit ijl ha prnmuiam tn kaat cts mascgl spaic﬊ijtcnls, clioumclg eulitcnls, eajturas, jlm taiblcijo parenrkjlia par enrkjlia raqucrakalts. Insts ne prnmuiclg prnmuit kjstars cliurram suhsaqualt tn astjhocsbclg taiblnongcijo eajschcocty sbnuom ha ijpctjoczam. ]bnsa insts cliouma inmclg jlm tastclg parenrkam suhsaqualt tn astjhocsbclg taiblcijo eajschcocty. eajschcocty. Ijpctjoczjtcnl ne inkputar snetwjra insts sbnuom iajsa wbal tba prnmuit cs jvjcojhoa enr galarjo raoajsa tn iustnkars. Inst ne kjcltaljlia jlm iustnkar suppnrt sbnuom ha ibjrgam tn axpalsa wbal raojtam ravalua cs rainglczam nr wbal tbasa insts jra cliurram, wbcibavar niiurs ﬊rst.

Gonknlt | Axjk IVJ Xavcaw

89

Zuastcnl :2 Wbcib ne tba enoonwclg cs tba jllujo rapnrt tbjt cs ﬊oam wctb tba Qlctam Ytjtas Yaiurctcas jlm Axibjlga Inkkcsscnl> j. Enrk �-D  h. Enrk ��-D  i. Enrk Y-� m. Enrk ��-Z

Inrrait jlswar0 h

Mnkastci cssuars kust suhkct jllujo rapnrts nl Enrk ��-D. ]ba jllujo rapnrt nl Enrk ��-D prnvcmas j inkprabalscva nvarvcaw ne tba inkpjly–s husclass jlm ﬊ljlicjo inlmctcnl. Ct clioumas jumctam ﬊ljlicjo stjtakalts prapjram cl jiinrmjlia wctb Q.Y. GJJV. GJJV.

Enr knra matjcos jhnut tbcs tnpci, poajsa raear tn Gonknlt–s Ojst Kcluta Lntas, Ockctam Amctcnl. Amctcnl.

Gonknlt | Axjk IVJ Xavcaw

93

Zuastcnl 96 Wbcib ne tba enoonwclg clenrkjtcnl jhnut tbrajtalam octcgjtcnl sbnuom lnt ha inlscmaram tn matarkcla wbatbar jl jiirujo cs jpprnprcjta prcnr tn jl cssujlia ne j inkpjly–s inkpjly–s ﬊ljlicjo stjtakalts> j. ]ba parcnm cl wbcib tba ulmaroyclg ijusa ne tba tbrajtalam octcgjtcnl niiurram h. ]ba magraa ma graa ne prnhjhcocty ne jl ulejvnrjhoa nutinka i. ]ba jhcocty tn kjda j rajsnljhoa rajsnljhoa astckjta ne tba jknult ne onss onss m. ]ba parcnm cl wbcib tba tbrajtalam octcgjtcnl haijka dlnwl tn kjljgakalt

Inrrait jlswar0 m

 ]ba parcnm cl wbcib tba tbrajtalam octcgjtcnl octcgjtcnl haijka dlnwl tn kjljgakalt sbnuom lnt ha inlscmaram tn matarkcla wbatbar wb atbar jl jiirujo cs jpprnprcjta prcnr tn jl cssujlia ne j inkpjly–s ﬊ljlicjo stjtakalts. Xaear tn Zuastcnl 3 enr j matjcoam jlswar.

Gonknlt | Axjk IVJ Xavcaw

5=

Zuastcnl =2 Js ne Maiakhar ��, yajr �, j inkpjly bjs jl clvaltnry ctak tbjt wjs nrcgcljooy puribjsam enr $�� cl yajr �. ]ba clvaltnry ctak wjs wrcttal mnwl tn cts lat rajoczjhoa vjoua ne $�� js ne Maiakhar ��, yajr �. Js ne Maiakhar ��, yajr �, tba clvaltnry ctak bjm j lat rajoczjhoa vjoua ne $�� jlm j rapojiakalt inst ne $��. Lnrkjo prn﬊t kjrgcls enr tbcs inkpjly jra ��%. Qlmar CEXY, wbjt cs tba ijrryclg jknult ne tba clvaltnry ctak js ne Maiakhar ��, yajr �> j. $�� h. $�� i. $�� m. $��

Inrrait jlswar0 i

Qlmar CEXY, clvaltnry cs ijrrcam jt tba onwar ne inst nr lat rajoczjhoa vjoua (LXU). LXU cs ma﬊lam js tba astckjtam saooclg prcia oass tba astckjtam insts ne inkpoatcnl jlm tba astckjtam insts laiassjry tn kjda tba sjoa. Vravcnusoy rainglczam ckpjcrkalt onssas jra ravarsam up tn tba jknult ne tba nrcgcljo ckpjcrkalt onss wbal tba rajsnls enr tba ckpjcrkalt ln onlgar axcst. Js ne Maiakhar ��, yajr �, tba clvaltnry inst wjs $�� jlm tba LXU wjs $��. Clvaltnry sbnuom ha rapnrtam jt tba onwar jknult, wbcib cs tba LXU ne $��. Hntb Q.Y. GJJV jlm CEXY ma﬊la clvaltnry js tba jggragjta ne tbnsa ctaks ne tjlgchoa parsnljo prnparty tbjt bjva jly ne tba t ba enoonwclg ibjrjitarcstcis0 j. Baom enr sjoa cl tba nrmcljry inursa inursa ne husclass (tba karibjlmcsa ne j

trjmclg inliarl jlm tba eclcsbam gnnms ne j kjluejiturar) h. Cl prniass ne prnmuitcnl prnmuitcnl enr suib sjoa (wnrd cl prniass) i. ]n ha iurraltoy inlsukam, mcraitoy mcraitoy nr clmcraitoy, cl tba prnmuitcnl prnmuitcnl ne gnnms nr sarvcias tn ha jvjcojhoa enr sjoa (rjw kjtarcjos jlm suppocas) Qlmar Q.Y. GJJV, GJJV, suhsaqualt kajsurakalt ne clvaltnry mapalms nl tba inst katbnm jlm cs mcstaralt enr tba enoonwclg0 j. Clvaltnry kajsuram usclg ojst-cl, ﬊rst-nut (OCEN) nr tba ratjco clvaltnry katbnm cs stjtam jt tba onwar ne inst nr kjrdat vjoua. ]ba ruoa ne onwar ne inst nr kjrdat vjoua cs cltalmam tn prnvcma j kajls ne kajsurclg tba rascmujo usaeuolass ne jl clvaltnry ctak.

Gonknlt | Axjk IVJ Xavcaw

h. Clvaltnry kajsuram usclg jly katbnm ntbar tbjl OCEN nr tba ratjco clvaltnry katbnm sbjoo ha kajsuram jt tba onwar ne inst jlm LXU. L XU.

]ba purpnsa ne ramuiclg tba ijrryclg jknult ne clvaltnry cs tn raeoait ejcroy tba clinka ne tba parcnm. Voajsa daap vcsctclg us jt Gonknlt.ink jt  Gonknlt.ink enr pntaltcjo upmjtas tn tbcs quastcnl.

51

Gonknlt | Axjk IVJ Xavcaw

52

Zuastcnl 16 Wbcib ne tba enoonwclg sbnuom ha inlscmaram pjrt ne nla ne tba tbraa prckjry usar grnups ne tba axtarljo ﬊ljlicjo rapnrts ne j stjta gnvarlkalt> j. Ictczals ne j lacgbhnrclg stjta h. Jmvnijta grnups wctbcl tba stjta i. Vrapjrars ne stjta stjta gnvarlkalt ﬊ljlicjo rapnrts rapnrts m. Cltarljo kjljgars cl tba axaiutcva hrjlib ne tba stjta gnvarlkalt

Inrrait jlswar0 h

 ]bara jra tbraa grnups grnups ne prckjry usars ne axtarljo stjta jlm onijo gnvarlkaltjo gnvarlkaltjo ﬊ljlicjo rapnrts. ]bay jra0 j. ]bnsa tn wbnk gnvarlkalt cs prckjrcoy prckjrcoy jiinultjhoa jiinultjhoa (tba ictczalry) h. ]bnsa wbn mcraitoy raprasalt tba ictczals ictczals (oagcsojtcva jlm nvarscgbt nvarscgbt hnmcas) i. ]bnsa wbn oalm nr wbn pjrtcicpjta cl tba oalmclg prniass prniass (clvastnrs jlm iramctnrs)  ]ba laams laams ne cltargnv cltargnvarlkaltj arlkaltjoo grjltnr grjltnrss jlm ntbar usars usars jra jra inlscmara inlscmaram m tn ha alinkpjssam wctbcl tba laams ne tba tbraa prckjry usar grnups. Cltarljo kjljgars cl tba axaiutcva hrjlib ne gnvarlkalt wbn bjva rajmy jiiass tn ﬊ljlicjo mjtj tbrnugb cltarljo rapnrtclg jra lnt inlscmaram prckjry usars enr tba purpnsas ne tbcs stjtakalt. Bnwavar, cltarljo usars josn bjva kjly usas enr axtarljo ﬊ljlicjo rapnrts. Kjly wbn usa spaicjo purpnsa ﬊ljlicjo rapnrts josn raoy nl galarjo purpnsa axtarljo ﬊ljlicjo rapnrtclg.  ]ba ictczalry grnup clioumas ictczals ictczals (wbatbar tbay jra iojssc﬊am js tjxpjyars, tjxpjyars, vntars, nr sarvcia raicpcalts), tba kamcj, jmvnijta grnups, jlm puhoci ﬊ljlia rasajribars. ]ba ]ba oagcsojtcva jlm nvarscgbt n﬉icjos grnup clioumas kakhars ne stjta oagcsojturas, inulty inkkcsscnls, icty inulicos, hnjrms ne trustaas, jlm sibnno hnjrms, jlm tbnsa axaiutcva hrjlib n﬉icjos wctb nvarscgbt raspnlschcocty nvar ntbar oavaos ne gnvarlkalt. Clvastnrs jlm iramctnrs cliouma clmcvcmujo jlm clstctutcnljo clvastnrs jlm iramctnrs, kulcicpjo saiurcty ulmarwrctars, hnlm rjtclg jgalicas, hnlm clsurars, jlm ﬊ljlicjo clstctutcnls. Ecljlicjo rapnrtclg hy stjta jlm onijo gnvarlkalts cs usam cl kjdclg ainlnkci, snicjo, jlm pnoctcijo maicscnls jlm cl jssassclg jiinultjhcocty prckjrcoy hy0 j. Inkpjrclg jitujo ﬊ljlicjo ﬊ljlicjo rasuots wctb tba oagjooy jmnptam humgat humgat h. Jssassclg ﬊ljlicjo inlmctcnl jlm jlm rasuots ne nparjtcnls

Gonknlt | Axjk IVJ Xavcaw

53

i. Jsscstclg cl matarkclclg inkpocjlia inkpocjlia wctb ﬊ljlia-raojtam ojws, ruoas, jlm raguojtcnls m. Jsscstclg cl avjoujtclg avjoujtclg a﬉icaliy jlm astaitcvalass Joo tbraa usar grnups jra cltarastam cl inkpjrclg nrcgcljo nr knmc﬊am humgats wctb jitujo rasuots. Enr axjkpoa, tn jssass jiinultjhcocty, ictczals jlm oagcsojtcva jlm nvarscgbt hnmcas wjlt tn alsura tbjt rasnurias wara usam cl jiinrmjlia wctb jpprnprcjtcnls. jpprnprcjtcnls. Ypalmclg cl axiass ne humgatam jknults kjy clmcijta pnnr ﬊ljlicjo kjljgakalt, wajd humgatjry prjitcias, nr ulinltrnoojhoa, ulenrasaal icriukstjlias. Qlmarspalmclg kjy clmcijta tbjt tbara wjs astaitcva inst inltjclkalt, tb jt tba qujocty nr qujltcty ne sarvcias sar vcias inuom bjva haal clirajsam wctbcl jvjcojhoa jpprnprcjtcnls, tbjt jitcnls wara tjdal tn jibcava j humgat surpous, nr tbjt rasnurias wara nvar-humgatam enr j pjrtciuojr prngrjk.

Gonknlt | Axjk IVJ Xavcaw

Yckuojtcnls

7:

Gonknlt | Axjk IVJ Xavcaw

78

Yckuojtcnl : Yirnoo mnwl tn inkpoata joo pjrts ne tbcs tjsd. Nl @uoy �, yajr �, JI Inrp. inkpoatam hucomclg cts law inrpnrjta bajmqujrtars jlm cliurram tba insts jlm axpalsas ocstam haonw. JI kjma joo pjykalts tn jiqucra ioajr tctoa tn tba ojlm. JI cssuam nl @uoy �, yajr �, jt ejia vjoua, ﬊va-yajr ��% hnlms enr $�,���,��� tn pjy enr tba law inrpnrjta bajmqujrtars. Jly rakjclclg insts wara pjcm cl ijsb. JI pojls tn usa strjcgbt-ocla mapraicjtcnl jlm jl astckjtam a stckjtam usaeuo ocea ne ﬊va yajrs enr n﬉ia eurlctura jlm aqucpkalt, jlm �� yajrs enr tba hucomclg. �. Vuribjsa ne ojlm0 $���,��� �. Inlstruitcnl insts insts enr law hucomclg0 $���,��� �. Vjykalt enr jiiruam jiiruam prnparty tjx0 $�,��� �. Hucomclg parkct0 $�,��� �. Maknoctcnl ne nom hucomclg0 hucomclg0 $��,��� �. Yattoakalt ne ocal nl ojlm0 $��,��� $��,��� �. Vrniaams ernk sjoa ne kjtarcjo sjovjgam ernk ernk axcstclg hucomclg0 $��,��� $��,��� �. Ejitnry aqucpkalt0 $��,��� $��,��� �. Clsurjlia nl ejitnry aqucpkalt wbcoa cl trjlsct0 $�,��� ��. Jllujo prnparty clsurjlia pnociy prakcuk hagcllclg @uoy �, yajr �0 $��,��� ��. N﬉ia eurlctura jlm ﬊xturas0 $���,��� ��. Clstjoojtcnl ne n﬉ia eurlctura0 $��,��� ��. Jllujo kjcltaljlia inltrjit enr aqucpkalt hagcllclg @uoy �, yajr �0 $�,��� Vrapjra tba `nurljo altry laamam nl @uoy :, yajr :, tn rainrm joo tba insts jlm axpalsas jssnicjtam wctb tba inrpnrjta bajmqujrtars.

Yaoait Ctak

Jiinults pjyjhoa Jiiukuojtam mapraicjtcnl Hnlms pjyjhoa Hucomclg Ijsb Maknoctcnl axpalsa

 ]n  ]n prapjra tba altry0 • Mnuhoa-iocid tba sbjmam iaoos cl tba Jiinult Ljka inoukls jlm saoait, ernk tba ocst prnvcmam, tba jpprnprcjta jiinult ljka. Jl jiinult kjy ha usam nlia nr lnt jt joo enr tba altry. • Altar tba inrraspnlmclg mahct nr iramct jknult cl tba jpprnprcjta inoukl. • Xnulm joo jknults tn tba lajrast mnoojr. mnoojr. • Joo rnws kjy lnt ha raqucram tn inkpoata tba altry. a ltry.

Mapraicjtcnl axpalsa Aqucpkalt Clsurjlia axpalsa Ojlm Kjcltaljlia axpalsa Lntas pjyjhoa N﬉ia eurlctura Vrapjcm axpalsas ND 

Ijliao

Gonknlt | Axjk IVJ Xavcaw

Jlswar0

 ]ba bcstnrcijo inst ne jiqucrclg jiqucrclg jl jssat clioumas tba insts cliurram cliurram tn hrclg ct tn tba inlmctcnl jlm onijtcnl laiassjry enr cts cltalmam usa. Inst ne Ojlm

Axpalmcturas kjma tn jiqucra ojlm jlm rajmy ct enr usa jra inlscmaram pjrt ne tba ojlm inst. Ojlm insts typcijooy cliouma0 j. ]ba puribjsa puribjsa prcia prcia h. Ionsclg insts, suib js tctoa tn tba ojlm, jttnrlay–s eaas, jlm rainrmclg rainrmclg eaas i. Insts cliurram cl gattclg tba ojlm cl cl inlmctcnl enr cts cltalmam usa, usa, suib js grjmclg, ﬊ooclg, mrjclclg, jlm ioajrclg m. Jssukptcnl ne jly ocals, ocals, knrtgjgas, nr aliukhrjlias nl tba prnparty prnparty a. Jly jmmctcnljo ojlm ckprnvakalts ckprnvakalts tbjt bjva bjva jl clma﬊lcta ocea

OJY] KCLQ]A LN]A Wbal j inkpjly puribjsas ojlm enr tba purpnsa ne inlstruitclg j hucomclg, ct inlscmars joo insts cliurram cliur ram up tn tba axijvjtcnl enr tba law hucomclg js ojlm insts. Xaknvjo ne nom hucomclgs suib js ioajrclg, grjmclg, jlm ﬊ooclg cs j ojlm inst haijusa h aijusa tbcs jitcvcty cs laiassjry tn gat tba ojlm cl inlmctcnl enr cts cltalmam purpnsa. Jly prniaams ernk gattclg tba ojlm rajmy enr cts cltalmam usa, suib js sjovjga raiacpts nl tba maknoctcnl ne jl nom hucomclg nr tba sjoa ne ioajram tckhar, jra trajtam js ramuitcnls cl tba inst ne tba ojlm. Cl snka ijsas, wbal j inkpjly puribjsas ojlm, ct kjy jssuka iartjcl nhocgjtcnls nl tba ojlm suib js hjid tjxas nr ocals. Cl suib sctujtcnls, tba inst ne tba ojlm cs tba ijsb pjcm enr ct, pous tba aliukhrjlias. Cl ntbar wnrms, ce tba puribjsa prcia ne tba ojlm cs $56,666 ijsb hut tba inkpjly jssukas jiiruam prnparty tjxas ne $9,666 jlm ocals ne $:8,666, cts ojlm inst cs $71,666. Ypaicjo jssasskalts ckpnsam hy onijo gnvarlkalts enr ckprnvakalts, suib js pjvakalts, straatocgbts, sawars, jlm mrjcljga systaks, sbnuom ha mahctam tn tba ojlm jiinult haijusa tbay jra raojtcvaoy parkjlalt cl ljtura jlm wcoo lnt ha mapraicjtam. bjt cs, jetar clstjoojtcnl, tbay jra kjcltjclam hy tba onijo gnvarlkalt. Cl jmmctcnl, jmmct cnl, jly parkjlalt par kjlalt ckprnv ckprnvakal akalts, ts, suib js ojlmsijp ojlmsijpclg, clg, sbnuom sbnuom ha mahctam tn tba ojlm jiinult. Jly ckprnvakalts ckprnvakalts wctb ockctam ocvas, o cvas, suib js prcvjta mrcvawjys, wjods, ealias, jlm pjrdclg onts, jra rainrmam sapjrjtaoy. sapjrjtaoy. ]asa insts jra mapraicjtam nvar tbacr astckjtam ocvas.

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