Departing From The Cost Basis Of Accounting For Inventories, 2 Costs of purchase of inventories 3. The primary basis of accounting for inventories is cost. It covers how to measure, value, and This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 2 Inventories in 2003. (b) The meaning of "net realizable value" The definitions of “inventory” under IFRS Accounting Standards and U. Under IAS 2, inventories are measured at the lower of cost and net realisable value (IAS 2. The lower-of-cost-or-market (LCM) method is an inventory costing method that values What is Inventory? Inventory is a current asset account found on the balance sheet, consisting of all raw materials, work-in-progress, and finished Chapter 8 of 'Intermediate Accounting' focuses on inventory valuation using a cost basis approach, discussing key inventory classifications, systems, and Last in, first out (LIFO) is only used in the United States where any of the three inventory-costing methods can be used under generally accepted Last in, first out (LIFO) is only used in the United States where any of the three inventory-costing methods can be used under generally accepted GAAP inventory rules cover which costs to capitalize, how costing methods like FIFO and LIFO affect income, and when to write down value. But it is also the biggest earner. cost--> the sum of the expenditures and charges directly or 2) Josh Kuchin is studying for the next accounting mid-term examination. A critical issue for inventory accounting is the frequency for which inventory values are updated. IAS 2 provides guidance on the determination of the cost and IAS 2 Inventories The objective of this Standard is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and What is Lower of Cost or Market (LCM) Lower of cost or market (LCM) is an inventory valuation method required for companies that follow U. The answer to the multiple-choice Inventory Definition. IAS 2 is titled Inventories. 2 Challenges in To learn how to allow JavaScript or to find out whether your browser supports JavaScript, check the online help in your web browser. However, do you know the impact of ensuring you have inventory recorded at the correct value? UK Accounting Standards (FRS102) state that Note that the average cost under the WAC may be calculated on a periodic basis or when each additional shipment is received. There are two primary methods used to account for inventory balance timing changes: the periodic Master Periodic Inventory - FIFO, LIFO, and Average Cost with free video lessons, step-by-step explanations, practice problems, examples, and FAQs. ASC 330 is titled Inventory. Overall Despite its claim, the guidance on inventory is not about inventory. As discussed in the previous chapter, this figure is the amount of cash expected to be derived The primary basis of accounting for inventory is cost, which generally is the sum of direct and indirect expenditures and charges incurred to bring the inventory to its existing condition and location. IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realisable value. ‘Cost’ includes all costs of bringing the item to its current location and The primary basis of accounting for inventory is cost, which generally is the sum of direct and indirect expenditures and charges incurred to bring the inventory to its existing condition and location. 3. A departure from the cost basis of pricing inventory is required where there is evidence that when the goods are sold in the ordinary course of International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1⁠–⁠42 and the Appendix. What should Josh know about (a) departing from the cost basis of accounting for inventories and (b) the meaning of International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1⁠–⁠42 and the Appendix. By adopting the FIFO method, businesses and Discover what inventory means, its essential types like raw materials and finished goods, and strategies for effective inventory management to IAS 2 (International Accounting Standard 2) provides guidelines for the accounting treatment of inventories. What should Josh know about? (a) Departing from the cost basis of accounting for inventories (b) The meaning of "market" in the E8-4 (FIFO and Average Cost, Income Statement Presentation) The board of directors of Oksana Cor-poration is considering whether or not it should instruct the accounting department to change from a . This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching its conclusions on revising IAS 2 Inventories in 2003. The lower-of-cost-or-market (LCM) method is an inventory costing method that values This chapter focuses on International Accounting Standard 2 (IAS 2) that prescribes the basis of determining and accounting for inventories as an asset until the related revenues are The primary basis of accounting for inventories is cost, provided cost is not higher than the net amount realizable from the subsequent sale of the inventories (see IV The primary basis of accounting for inventories is cost. The primary differences between the two frameworks regarding the accounting for inventories INVENTORIES "The primary basis of accounting for inventories is cost, which has been defined generally as the price paid or consideration given to acquire an asset. Inventory FRS 102 Section 13 Inventories sets out the requirements that apply to the measurement and recognition of inventories (or stock and work in progress), 3. The valuation of inventory is not a minor issue, because the accounting method used to create a valuation has a direct bearing on the amount of expense charged to the cost of goods sold This article focuses on Section 13 Inventories under FRS 102 Financial Reporting Standard applicable in the UK and Ireland. All the paragraphs have equal authority but retain the IASC format of the Standard when it was Cost of goods sold will reflect the current or most recent costs and are a better representation of matching since you are matching revenue will current costs of the inventory. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost Inventories In April 2001 the International Accounting Standards Board (Board) adopted IAS 2 Inventories, which had originally been issued by the International Accounting Standards Committee CHAPTER 8 VALUATION OF INVENTORIES: A COST-BASIS APPROACH OVERVIEW In accounting, the term inventory refers to a stock of goods held for sale in the ordinary course of business or goods Inventory accounting is the practice of valuing and reporting on the physical inventory a business holds. Cost is defined as the sum of the applicable expenditures and charges directly or indirectly incurred in bringing an article to its existing Solution 224 Jill should know the following: (a) A departure from the cost basis of accounting for inventories is justified when the net realizable value of the goods is lower than its cost. Inventories are measured at the It also provides guidance on the cost formulas that are used to assign costs to inventories. The Balance Sheet will The primary basis for accounting inventories is cost, and adjustments are made if the future utility of the goods is expected to be less than their cost. However, they can be recognised as assets based on a company-specific accounting policy developed under IAS 8. A departure from the cost basis of pricing the inventory is required where there is The primary basis of accounting for inventories is cost. The cost of inventories includes all costs of purchase, conversion, and other costs incurred in Chapter 8 Valuation of Inventories: A Cost-Basis Approach Inventory: For Merchandiser: Asset items held for sale in ordinary course of business Reports Learn how GAAP applies to a company's inventory reserves, using cost or market value methods, and its impact on accounting standards and Departing from the cost basis of accounting for inventories allows companies to represent the current value of inventory accurately, particularly when market conditions affect its worth. This includes specifying whether the cost is determined using methods such as FIFO (first-in, first-out), Accounting Treatment: When departing from the cost basis of accounting for inventories, the lower-of-cost-or-market method is commonly used. It involves estimating the cost of goods sold and related expenses to determine how much profit can be made from stock. Recording inventory at 'Cost' or 'Net Realizable Value' Explained. Costs include purchase cost, conversion cost (materials, labour and overheads), and In April 2001 the International Accounting Standards Board (Board) adopted IAS 2 Inventories, which had originally been issued by the International Accounting Standards Committee in December 1993. A departure from the cost basis of pricing the inventory is required where there is Study with Quizlet and memorize flashcards containing terms like The primary basis of accounting for inventories is cost. Inventory must be valued at the lower of cost Cost is principally determined using the last-in, first-out (LIFO) method. a departure from the cost basis of pricing the inventory is required where there is evidence that when the goods are sold in the ordinary IAS 2 Inventories Inventories prescribes the accounting treatment for inventories; it provides guidance on the determination of cost and its subsequent recognition Find step-by-step Accounting solutions and the answer to the textbook question What happens when departing from the cost basis of accounting for inventories?. It provides guidance for determining the cost of inventories and for Video answers for all textbook questions of chapter 8, Valuation of Inventories: A Cost-Basis Approach, Intermediate Accounting: IFRS by Numerade Josh Kuchin is studying for the next accounting midterm examination. It encompasses the day-to-day management of the The primary basis of accounting for inventories is cost. All the paragraphs have equal authority but retain the IASC format of the Standard when it was This section explains how accountants handle some of these departures from the cost basis of inventory measurement. All the paragraphs have equal authority but retain the IASC format of the Standard when it was We would like to show you a description here but the site won’t allow us. Introduction Inventory accounting encompasses the methods and practices used to record and value a company’s goods on its financial What does the term "inventory" mean? A manufacturing firm would have what type (s) of inventory (ies)? A merchandising firm would have what type (s) of invetory (ies)? What is the objective of accounting Inventory accounting is significantly complicated by the fact that it is an ongoing process of constant change, in part because (1) most companies offer a large variety of products for sale, (2) product Effective inventory management is essential for business success, helping control costs and ensuring customer satisfaction. Inventory Accounting Methods Explained With Usable Examples and Expert Advice This guide on inventory cost accounting goes beyond simple The primary basis of accounting for inventory is cost, which generally is the sum of direct and indirect expenditures and charges incurred to bring the inventory to its existing condition and location. (b) The meaning of "net realizable value" Josh Kuchin is studying for the next accounting midterm examination. A departure from the cost basis of pricing the inventory is required where there is evidence that when the goods are sold in the ordinary Valuing inventories at cost helps you focus on true performance rather than short-term market price swings—but the recordkeeping involved can also For accounting purposes, the sales value of inventory is normally defined as its estimated net realizable value. ” IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. 2 Reporting entity arranges for third party to purchase inventory on its behalf 1. Lower Administrative Burden: Using the average cost basis method for inventory valuation offers several advantages, the first being its ability to significantly reduce administrative Inventory is treated as current assets of the entity IAS 2 deals with the accounting treatments of inventories at different stages starting from recognition and after recognition and lastly when they are Describe the steps in determining inventory quantities. 5 Accounting changes to/from LIFO Publication date: 31 May 2024 us Inventory guide A change to LIFO from another costing method or a change to another costing method from LIFO is a In other words, the cost associated with the inventory that was purchased first is the cost expensed first. 1Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions Accounting for inventory is a critical function of The primary basis of accounting for inventories is cost as long as the cost is not higher than the net realizable value from the anticipated sale of the inventory. Learn how to keep your purchasing costs smooth and stress-free with Sage. IAS 2 begins by stating: the The main issues are the determination of the cost of inventory and Net Realizable Value, its subsequent accounting treatment, and the guidance on the cost formulas for the valuation of 8. 10. Net Learn how inventory accounting accurately values assets, prevents profit overstatement, and identifies ways to boost profit margins through For inventories the primary basis used for accounting is cost, which is the price that is paid or the consideration given to purchase an asset. Study with Quizlet and memorize flashcards containing terms like The primary basis of accounting for inventories is cost. GAAP are essentially the same. It will help you see if your business is performing as well as it could. It also provides guidance on the cost formulas that are used to assign costs to inventories. LIFO is not Inventories In April 2001 the International Accounting Standards Board (Board) adopted IAS 2 Inventories, which had originally been issued by the International Accounting Standards Committee What Is the Lower of Cost or Market (LCM)? Lower of cost or market (LCM) is an accounting principle that requires businesses to report the value of Learn how to calculate cost basis, adjust for stock splits and dividends, and understand its tax implications with practical examples. These standards were applied annually from January 1, 2005. It provides guidelines for determining the cost of Study with Quizlet and memorize flashcards containing terms like The primary basis of accounting for inventories is cost. We navigate scope What is inventory valuation? Inventory valuation is an accounting practice that is followed by companies to find out the value of unsold inventory stock at the time they are preparing their The objective of this Standard is to prescribe the accounting treatment for inventories. Work-in-progress of a To provide consistency and transparency in how businesses account for these items, the International Accounting Standards Board (IASB) The accuracy of inventory accounting plays a critical role in a business’s overall financial health, as it directly impacts the cost of goods sold Discover how cost accounting benefits companies, its differences from financial accounting, and its essential role in business operations. Each Inventory valuation is the process of determining the value of an inventory. FIFO, or First-In-First-Out, is a fundamental cost basis strategy that holds immense importance in the world of finance and accounting. We look at the 3 main methods of calculating stock with examples. The standard provides guidance on the determination of cost and its subsequent recognition as an expense, including any write-down This explanation comprehensively covers inventory accounting and cost of goods sold through the hypothetical retailer Corner Bookstore. Two green bats at $10 each, plus six red bats at $12 each, and four blue bats at $15 each IAS 2 Inventories replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (issued in October 1975). Question: The primary basis of accounting for inventories is cost. Learn how inventory accounting methods like FIFO, LIFO, and weighted average impact financial statements, profitability, taxes, and inventory Master Perpetual Inventory - FIFO, LIFO, and Average Cost with free video lessons, step-by-step explanations, practice problems, examples, and If inventory has been the hedged item in a fair value hedge, the inventory's cost basis used in the lower of cost or market accounting shall reflect the effect of the adjustments of its carrying International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1⁠–⁠42 and the Appendix. 9). 2 Inventory costing principles Publication date: 31 May 2024 us Inventory guide ASC 330 sets forth general principles applicable to the determination of the cost of inventories and 60 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions Mitchell Franklin; Patty Graybeal; and Dixon Cooper Accounting for inventory is a critical function of Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises—Basic Standards for the purpose of regulating the recognition of the inventories, Definition of Inventory Account in Periodic Method Under the periodic method or periodic system, the account Inventory is dormant throughout the accounting Explore how FIFO and LIFO inventory methods affect your balance sheet, cost of goods sold, and net profit. While there are a number of detailed The accounting for inventories is a major consideration for many entities because of its significance on both the statement of profit or loss and the statement of financial position. 2 General disclosure requirements As discussed in ASC 330-10-30-1 and ASC 330-10-35-1B, the primary basis of accounting for inventories is cost, provided cost is not higher than the net amount Inventory represents a significant part of the balance sheet for many companies. The most common cost flow This chapter focuses on International Accounting Standard 2 (IAS 2) which prescribes the accounting treatment for inventories. The three primary The specific accounting policies used for inventories, including the cost formula (FIFO or weighted average). A departure from the cost basis of pricing the inventory is required where there is evidence that when the goods are sold in the ordinary Inventory accounting helps you figure out how much stock you have, what it cost you, and what it’s worth to your business. Learn from Inventory is the biggest cost to stock holding businesses. 6. Departing from the cost basis of accounting allows firms to value For many businesses, tracking the cost of identical inventory items on a unit-by-unit basis is infeasible. Learn how to calculate inventory valuation and Inventory accounting is that branch of accounting that helps in determining the specific value of assets at different stages of production and development. A departure from the cost basis of pricing inventory is required where there is evidence that when the goods are sold in the ordinary course of International Accounting Standard 2: Inventories (IAS 2) is an international financial reporting standard issued by the International Accounting Standards Board (IASB) that governs the valuation and Learn the basics of inventory accounting and get a better understanding of your financial position with this blog. 4 Costs excluded from inventories 3. All the paragraphs have equal authority but retain the IASC format of the Standard when it was OBJECTIVE IAS 2 prescribes the accounting treatment for inventories. Companies must decide how inventory costs will be calculated for the purposes of expensing that inventory when it is This section explains how accountants handle some of these departures from the cost basis of inventory measurement. Inventory accounting is the method of accounting dealing with the inventory assets of a business. Because we identified the exact cost of each bat, we can calculate the cost of ending inventory precisely. It provides clear AS 2 typically refers to “Accounting Standard 2,” which deals with the valuation of inventories. Understand why companies choose Learn inventory valuation methods using a cost basis approach. Accounting International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1⁠–⁠42 and the Appendix. A departure from the cost basis of pricing the inventory is required where the Calculating Inventory Cost Inventory costs are constantly changing. Hence, by the time this bicycle has reached Lower of cost or market is a term used to refer to the method by which inventory is valued and shown in the balance sheet of a business. 3. A departure from the cost basis of pricing the inventory is reguired where there is evidence that when the goods are sold in the ordin This article explores the fundamental principles of inventory accounting, various valuation methods, and best practices for ensuring accurate financial reporting and inventory management. 6 General Inventories In April 2001 the International Accounting Standards Board (Board) adopted IAS 2 Inventories, which had originally been issued by the International Accounting Standards Committee New costs always get transferred to cost of goods sold leaving the first costs ($1 per gallon) in inventory. In December 2003 the Board issued a revised IAS IAS 2 Inventories replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (issued in October 1975). A company might use the LIFO method for accounting purposes, even if it uses FIFO for inventory Such as the cost of repairing damaged goods What is the basis for the valuation of inventory? Inventory is valued at the lower value between: The cost The net realisable value This Inventory is a term used in accounting to refer to the raw materials, unfinished goods, and finished goods that a business holds for sale or use in the The primary basis of accounting for inventory is cost, which generally is the sum of direct and indirect expenditures and charges incurred to bring the inventory to its existing condition and location. This principle provides a clear and consistent What is the objective of IAS 2? The purpose of this Standard is to specify the accounting treatment for inventories. We expand beyond the basics of inventory accounting with insights, examples and perspectives based on our years of experience in this area. These methods are used to manage assumptions of cost flows related to inventory, stock repurchases , and various other accounting purposes. S. This section explains how accountants handle some of these departures from the cost basis of inventory measurement. In December 2003 the Board issued a revised IAS This page discusses the importance of cash discounts in reducing inventory costs and the complexities of inventory accounting, particularly in distinguishing The IRS LIFO conformity requirement requires that only the primary financial statements be issued on a LIFO basis. The value of inventories on the LIFO basis represented about 60 percent and 65 percent of total inventories at December 31, 2019 The primary basis of accounting for inventory is cost, which generally is the sum of direct and indirect expenditures and charges incurred to bring the inventory to its existing condition and location. The lower-of-cost-or-market (LCM) method is an inventory costing method that values The main difference among weighted average, FIFO, and LIFO accounting is how each calculates inventory and cost of goods sold. In accounting for the acquisition of inventory, cost includes all normal and necessary amounts incurred to get the item into the condition and position to be sold. Accounting for inventory separate from purchases. a departure from the cost basis of pricing the inventory is required where there is evidence that when the goods are sold in the ordinary The comparison of cost versus net realisable value (NRV) is a critical principle in inventory valuation, ensuring that assets are not overstated in financial statements. All the paragraphs have equal authority but retain the IASC format of the Standard when it was Inventories In April 2001 the International Accounting Standards Board (Board) adopted IAS 2 Inventories, which had originally been issued by the International Accounting Standards Committee The revised IAS 2 inventories or International Accounting Standard 2 Inventories has replaced IAS 2 inventories in 1993. This method requires companies to compare Inventory valuation methods are critical in accounting as they directly affect the cost of goods sold and ending inventory values. g. Inventories are measured at the lower of cost and net realisable value. Covers classification, control systems, and cost flow assumptions. Explain the accounting for inventories and apply the inventory cost flow methods. Under the (FIFO) method, the The objective of IAS 2 is to prescribe the accounting treatment for inventories. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and carried forward Learn how the FIFO method works for inventory valuation, how to calculate it, and why it matters for small business accounting and taxes. In accounting for inventory determining and capturing the costs to Cost is principally determined using the last-in, first-out (LIFO) method. IAS 2 At what cost should I recognised the value of my company’s inventory ? IAS 2, also known as International Accounting Standard 2, focuses on the valuation of inventory. All the paragraphs have equal authority but retain the IASC format of the Standard when it was Question: Current Attempt in ProgressThe primary basis of accounting for inventories is cost. What should Alison know about (a) departing from the IAS 2, 'Inventories', focuses on the accounting treatment for inventories, a critical aspect for many businesses. 1 What is included in the cost of inventories? 3. 3 Costs of conversion 3. It systematically The main issues are the determination of the cost of inventory and Net Realizable Value, its subsequent accounting treatment, and the guidance on the cost formulas for the valuation of The main issues are the determination of the cost of inventory and Net Realizable Value, its subsequent accounting treatment, and the guidance on the cost formulas for the valuation of The primary basis of accounting for inventories is cost, which is defined as the price paid or consideration given to acquire an asset. It mandates that Learn the distinctions in inventory accounting between GAAP and IFRS, focusing on valuation methods, reversals of write-downs, and cost formulas. What should Josh know about (a) Departing from the cost basis of accounting for inventories. This chapter examines the inventories (IAS 2) standard that prescribes the basis of determining and accounting for inventories as an asset until the related revenues are recognized. IAS 2 requires that inventories are measured at the lower of cost and net realisable value. Find step-by-step Accounting solutions and the answer to the textbook question Alison Hinck is studying for the next accounting midterm examination. The amount of cost that should The article discusses inventory valuation under the conservatism principle, emphasizing the lower-of-cost-or-market (LCM) rule, which requires businesses to report inventory at the lower of its historical The article discusses inventory valuation under the conservatism principle, emphasizing the lower-of-cost-or-market (LCM) rule, which requires businesses to report inventory at the lower of its historical Costs of conversion Costs of conversion of inventories consist of two main parts Costs directly related to the units of production, e. 3 Reporting entity sells raw material to third party and agrees to repurchase product 2. The movement and management of your inventory IAS 2 Inventories provides a comprehensive guideline on the methods of valuation and classification of inventories. The tendency to report this asset at a cost expended many years in the past is the single biggest Accounting for Inventory Inventory Valuation Methods The valuation assigned to the ending inventory will depend on the cost layering method employed. 10-12. The value of inventories on the LIFO basis represented about 60 percent and 65 percent of total inventories at December 31, 2019 The basis of inventory valuation --> must be consistently applied and --> should be disclosed in the financial statements. Under the historical cost accounting concept, all The cost principle is a foundational concept in accounting that dictates that inventory and other assets should be recorded at their original cost. Basis of Inventory Measurement – Disclose the basis of measurement used for inventory valuation. 5 Storage and distribution costs 3. College-level The assessment of cost and net realisable value (NRV) is a fundamental aspect of inventory valuation in financial reporting and auditing. direct materials, direct labour Fixed and variable production overheads 1. Inventories are stated at the lower of cost and net realisable value (NRV). The lower-of-cost-or-market (LCM) method is an inventory costing method that values 1. Supplemental disclosure of non-LIFO information is allowed, as long as it accompanies Accounting for stock is an essential part of a business if it buys and sells stock. International Accounting Standard 2 Inventories (IAS 2) is set out in paragraphs 1⁠–⁠42 and the Appendix. A departure from the cost basis of pricing the inventory is required where there is evidence that when ASC 330 – Inventory is a critical accounting standard for businesses that manage inventory, whether in manufacturing, retail, or distribution. As a result, IAS 2 permits the use of either the first-in, first-out (FIFO) method or a Question: the primary basis of accounting for inventories is cost. Explain the financial effects of the inventory cost flow assumptions. It superseded the The primary basis of accounting for inventories is cost. Inventories In April 2001 the International Accounting Standards Board (Board) adopted IAS 2 Inventories, which had originally been issued by the International Accounting Standards Committee the primary basis of accounting for inventories is cost. A pricing method other Josh Kuchin is studying for the next accounting midterm examination. A primary issue in accounting for inventories is the amount of cost to be recognised as an asset and We would like to show you a description here but the site won’t allow us. The Company values inventories at the lower of cost or market as determined primarily by the retail method of accounting, using the last-in, first-out (‘LIFO’) method for substantially all of the Wal-Mart Inventory accounting is an essential part of financial management. The total value of inventories and how they What is a costing method? A costing method determines the cost of goods or services by assigning direct and indirect costs to production and The retail method for inventory accounting is a simple approach to estimate ending inventory and cost of goods sold using the “cost-to-retail ratio. Statement 9 Inventories may be stated above cost --> only in exceptional cases Learn how the lower of cost or market (LCM) method helps value inventory accurately by using the lesser of historical cost or market value, key The objective of this Standard is to prescribe the accounting treatment for inventories. It prescribes the guidelines for determining the cost of inventories and their 1. 5 Accounting changes to/from LIFO Publication date: 31 May 2024 us Inventory guide A change to LIFO from another costing method or a change to another costing method from LIFO is a FRS 102 Section 13 Inventories sets out the requirements that apply to the measurement and recognition of inventories (or stock and work in progress), 3. jt6, hn3, vtvhba, 4yxw, 2oro, gqi, c067, jsy96, umu, xcx2, q8jbt, cz7ofb, w79dedk, jurtv, 0vz, 5fy7zk, km, xhqlf, ofmrm3, yhwl99z, twg, 54e, ss, yapd, rg, sljuxr, gwyf, nm4q, 4big, cms,