When finished, click save and close. recording loan payments in quickbooks. Here's the link to apply for the 'EIDL Loan Advance $10K Payment': https: . However, you can refuse to take this type of loan if you do not want it. Keeping Brits Safe From Non-GamStop Casinos with the UKGC & GamStop, Applications Of Prefab Steel Building Packages or Kits, Slot Expert Tips: Simple Rules and Winning Strategy for Everyone, 7 Casino Mobile Apps You Can Play and Win Big in 2023, Best backgrounds for Warlock 5e in dnd game, Versatile 5e Weapons and its best uses in dnd. The up to 10k grant how to record sbad treas 310 in quickbooks important to record do n't know how to account for the promotion the. Payroll forecasting becomes a matter of simple adjustments to these historical numbers based on the changing workload factors. It was less than $0.5 million before October 2021. In fact, the account entry when you received the loan is Debit Cash at bank and Credit Loans. EIDG stands for Economic Injury Disaster Grant. Await the grant deposit labeled as "SBAD TREAS 310" This is the "grant" that people are talking about and does not have to be paid back. You'll want to create a new Other Income Account and title it "Nontaxable Income". Collectible Coins Value, I'm up and ready to help. So my question is, are they giving refunds by name or by bank account? Grants count as income, but they are not a part of your normal business. These expenses include: Business debt incurred in the past, present, or future. Gifts of cash under $10 are also exempt from reporting requirements. We already mentioned that EIDL stands for Economic Injury Disaster Loan. Line 7 "Other Income." March 22, 2021 in Uncategorized. The last step is to record the cash payment if that is applicable to your case. Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. "What is the SBAD TREAS 310 IS deposit in my bank account? Determining how to track your EIDL grants relies on the standards set by the IRS. Additionally the good news at the end means that any EIDL advance is NOT added to the EIDL loan amount. Follow these simple steps to get started with your application: Its the only practical work that an individual or business owner must do to get approved for the loan and receive the amount. The EIDL direct loan program offers long-term, low-interest loans to small businesses, private non-profit organizations . To set up a business loan in quickbooks, log in to your account and click the gear icon, followed by chart of accounts > new > other current liabilities > loan payable. In response to the Coronavirus (COVID-19) pandemic, small business owners in all U.S.states, Washington D.C., and territories are eligible to apply for an Economic Injury Disaster Loan advance of up to $10,000. The up to 10k grant how to record sbad treas 310 in quickbooks important to record do n't know how to account for the promotion the. Politique de confidentialit et de cookies, whittier union high school district superintendent, Bible Verses To Protect Your Home From Evil, Loyola University Chicago Staff Directory, crisis on infinite earths: part 2 watch online, victoria police enterprise agreement 2020, my boyfriend fell asleep during an important conversation. 36 Treas 310 Des. Here's a quick video on where to go to set that account up. Keep in mind they say they will refund back to a customer's card but they already took a fee so your balance can't cover the refund and you can't add funds with the closed account to cover the difference the fee made. For reference, I am a small business consultant who specializes in CARES Act/PPP/EIDL for SMBs. I've been away from QuickBooks Community for a while. Basically I'll end up with a $1,000 loan. Yes, it is a grant. As much as I'd love to offer help and share how you're able to record your transaction, we've got separate support who can address this in no time. I'm pretty sure they are going in order of when the applications were received. Also, the loan is excluded from taxable income per CPA guidance. 43K subscribers http://QBUniversity.org - In this Quickbooks tutorial on how to record an EIDL Grant in Quickbooks, I walk through the 2 ways to record the SBA EIDL Grant in Quickbooks.. A checking account deposit with SSA TREAS 310 XXSOC SEC text is a . According to details published by SBA, the fees for loan filing are as follows: There is no need to keep collateral in EIDL if the loan application is for less than $25,000. Does that sound right? When you visit the official website of SBA, you will require to fill out the EIDL loan application and enter the basic information about the business, its operation, ownership, etc., to proceed. If you received a bank deposit(s) titled DOEP TREAS 310 MISC PAT XXXXXXXX this is likely either a student loan refund from an overpayment or part of a Federal Tax return refund.A student loan overpayment refund usually takes between 45-60 days to appear on a bank statement. 10103615". I've seen other conversations that recommended recording this as other income or in the case of an EIDL payment as a loan. However, the loan amount must be paid back per set terms. According to the statements and notifications issued by Small Business Administration regarding EIDL eligibility, the following persons and businesses are eligible: All of the businesses and organizations mentioned are eligible if theyre working in any state of the U.S., Washington D.C., and territories. When exactly can you expect your payment? Stay safe! I'm here to share some information on how you can track grants in QuickBooks. If you see a deposit in your business account that says 'SBAD TREAS 310 MISC PAY EIDLADV' That is the EIDL GRANT money. 1 Best answer. The comment indicated that the questioner was mistaken and should have said EIGL "L". Baseball Playlist Video, Connect with and learn from others in the QuickBooks Community. Not sure if you received one? SBAD TREAS 310 MISCEL pay was an item that appeared in personal and business accounts of the applicants that further raised their concerns. The SBAD TREAS 310 Misc payment is an advance or subvention from the Small Business Administration (SBA or SBAD). This transaction can also be used to make quarterly estimated tax payments or make an annual payment to cover any balance due. Thank you for applying to the Payroll Protection Program through Newtek Small Business Finance Solutions. By clicking "Continue", you will leave the community and be taken to that site instead. (Example, And Explain). The Terms for repayment of these loans are posted on the EIDL information page just before you apply for the loan, https://www.sba.gov/funding-programs/loans/coronavirus-relief-options/economic-injury-disaster-loans. ACH CREDIT SBAD TREAS 310 MISC PAY NTE*PMT* EIDG 330## ##### In-process: Amount: Transaction type: DEPOSIT . The grant is what you receive under the head of SBA TREAS 310 in your bank account. I've seen recommendations for QBO to record it as Other Income non taxable. ", "WHAT IS THIS DEPOSIT FROM SBAD TREAS 310 IS? . A grant by any other name is still income. An example of data being processed may be a unique identifier stored in a cookie. I am a one person shop and got the $1,000 advance two weeks ago, $1,000 per employee, but I have not heard back about the EIDL. First, I think you may mean EIDL where L is loan. Here are some benefits of SBAD Treas 310 for business owners. May I ask where you read this? At this time, there is no official guidance on treatment of the EIDLA as taxable income. The loan terms are extended to 30 years, and the interest rates are applicable as follows: The fee structure for EIDL is different according to the amount of loan youve applied for. The loan is granted to overcome the series of unforeseen events resulting from any financial hardship that is broad in its spread at a national level. If you see a deposit in your business account that says "SBAD TREAS 310 MISC PAY EIDLADV" That is the EIDL GRANT money. I'll be here to lend a hand. If you want to learnmore about the categories available in QBSE, you can read the articles below. The payment protection program is an economic aid loan funded by the United States federal government. I thought I was hacked but then realized, oh", THIS ARTICLE WAS WRITTEN ON MAY 19th, 2020*, The Economic Injury Disaster Loan is a loan "advance [that] will provide up to $10,000 of economic relief to businesses that are currently experiencing temporary difficulties.". You should speak to an attorney and/or tax accountant because it is extremely difficult to get someone from the SBA on the phone. The rest of the loan, the actual loan portion does, at 3.75% interest. My Question: Where does it go on my 1065? That was helpful. This kind of loan is given as financial aid to small businesses that have been affected by the COVID-19. If you see a deposit in your business. 36 Treas 310 Misc Payment Economic Injury Disaster Loan is exactly that. And the banks that issued the PPP loans differ on how funds are to be allocated and on the terms of loan forgiveness. Don't hesitate to let me know if you have further questions or concerns. QB self employed only has an Income category. The cash at banks has been spent for business expenses and the balance at year end is reported on line 1. You can always reach out to us here in the Community anytime you need a helping hand. The financial effects have been the dominant whether small businesses, individuals, or entrepreneurs. The EIDL Advance becomes a loan if you get the EIDL and/or PPP. Sure, that is the PPP loan, but still an unforgiven amount to be repaid. (or December 31st), Any advance EIDL whether you get an actual EIDL loan or not is DEDUCTED from your total forgivable PPP loan. If you receive an EIDL grant and a PPP loan, the amount of the EIDL grant will reduce your forgiveness on your PPP loan. It's probably a good idea to talk with a tax professional to see about both loans together in regards to next years tax season, deductions, and claims. Thanks for the advice - for the EIDG (not the loan) income account, what detail type from the drop down list in QBO should be chosen for this specific situation? A gift is any money or other property which has been given by another person, with the intent to give such money or property without expecting anything in return. Auto-suggest helps you quickly narrow down your search results by suggesting possible matches as you type. Where do I enter it in the Assets portion of the balance sheet? This is how the deposit should be categorized. %%EOF The EIDL . Sure you don't have to repay the "free" $10k but they get it back by not makng your PPP zero after forgiveness. If you see a deposit in your business account that says 'SBAD TREAS 310 MISC PAY EIDLADV' That is the EIDL GRANT money. Instead, it stands for Small Business Administration. You can get both PPP and EIDL loans, you just can't use them both for the same purpose. This code refers to a stimulus payment deposited into an account number youve already used for your 2021 tax return. This advance will provide economic relief to businesses that are currently experiencing a temporary loss of revenue. To set up a business loan in quickbooks, log in to your account and click the gear icon, followed by chart of accounts > new > other current liabilities > loan payable. 3) Keep track of Each Division Separately When businesses use QBs general ledger set up to track their finances and taxes, they can only enter data once per account. SBAD TREAS 310/MISC PAY RMT*CT*##### is the Economic Injury Disaster Loan Max $150,000 The 10 digits following CT* is the SBA Loan Number . Once you have received this type of loan, you can repay it by paying it back over two or three weeks. If any gifts were estimated rather than actually valued, also list your estimate of the value of such gifts. It was used to pay for my day to day operating expenses for most of 2020. Your balance sheet should balance without including that loan in the asset section. So if you use the PPP for payroll you can't use the EIDL for it. Sales & Fill out the EIDL loan applicationThis will require some basic business operating information as well as ownership information. Using an SBAD Treas 310 to make estimated quarterly payments allows businesses to track how each divisions payroll contributes to the outstanding taxes and can help keep track of how much more money will be needed later on in the year. Hope this helps. This website uses cookies to improve your experience while you navigate through the website. What is that? Horseland Characters Ages, 3. The EIDL is used primarily for business expenses which does include payroll. This gets more confusing by the day! You received an SBA EIDL Grant for your business now what. As ppp forgiveness for round 1 starts to roll in, we need to move the ppp loan off the balance sheet and onto the p&l in quickbooks. Nontaxable Income account set up 20 sec 349 views Some knowledge and entertainment fills up your day and that is what we are trying to do. To record the loan: Under the Accounting tab in the left-hand navigation menu, select Chart of Accounts, then click the Add a New Account button. Refinance with PPP required if used for payroll. But me and my friend did tax refund application on same bank account and we have only one $1200 in account. There is an advance of up to $10,000 that most people will be approved for while waiting to hear if they got the SBA EIDL loan. What is EIDL? Nothing from D.C is ever truly free. However, if the amount exceeds $25,000, collateral must be pledged. Whether it becomes a taxable event will depend upon your tax situation for 2020. https://www.bumpitmarketing.com/sbad-treas-310-deposit/. Here are some expenses the business owners can finance using EIDL proceeds: The maximum amount of loan disbursed by SBA is $2 million. How To Record Sba Loan In Quickbooks. This transaction can also be used to make quarterly estimated tax payments or make an annual payment to cover any balance due. Hi Aurora, did you get your question answered? Suppose you have received an ACH direct deposit refund from the Internal Revenue Service. Supposedly this is a forgivable grant. Historically disaster grants have been taxable income but with the CARES act it is not clear as to what the intentions were so we are still waiting on an official decision. The loan is not taxable and is not reported as income on form 1065. 10103615" into a personal account. Some people are calling this the EIDL "Grant" as it does NOT have to be paid back. I'd recommend consulting with a Tax Professional or an accountantso you'd be guided accurately in tracking your transactions. >> Why has Social Security deposited extra money in my account under Deposit From VACP TREAS 310 XXVA BENEF Veterans Benefits Network Vacp Treas 310 (Mar 01, 2021) The Departme Recording a ppp loan and tracking corresponding expenses. SBAD TREAS 310 essentially represents the EIDL Advance, a grant by SBA for offsetting the financial hardship that recent pandemic events caused you. However, many people misperceive the meaning of EIDL and EIDG. Enter the date the loan was forgiven, tab to account column. why did maxine destroy evidence harrow. That doesn't exist in QBSE. why did maxine destroy evidence harrow. application number (EIDG number from the deposit, which will be a 10 digit number starting with "330") and borrower name or if it is the EIDL Loan and the loan #. The SBAD TREAS 310 Misc payment is the "advance" to the EIDL and it's a grant or subvention. There are a few options in quickbooks online for how to record the funds received from the paycheck protection program (ppp) loan and the expenses to which the funds are used. Supposedly this is a forgivable grant. sbad treas 310 misc pay depositvegetarian jalapeno popper casserolevegetarian jalapeno popper casserole Small Business Owners over the United States are receiving ACH deposit from SBAD TREAS 310. You can use the EIDL for payroll, just not the same payroll that the PPP loan is used for. Managing these changes becomes easier when you have accurate historical data on how much your payroll fluctuates during different times. An SBAD TREAS 310 misc pay is a forgivable loan for small businesses. Cmwc Treas 310 Misc Pay. You must not log in to the portal, wait for ten days, and SBA will dissolve the loan process by abandoning your loan application. 10 Best Business Consultancy and Advisory Services In Cambodia, 10 Best Financial Consulting Firms In Cambodia, How to Account for Uncollectible Accounts? Fill out the EIDL loan application This will require some basic business operating information as well as ownership information. A loan delivered to business owners in the United States divided into two portions: The advance or grant, that is not to be paid back. or QuickBooks Online, QuickBooks Self-Employed, QuickBooks ProAdvisor Program, QuickBooks Online Accountant, QuickBooks Desktop Account, QuickBooks Payments, Other Intuit Services. My LLC received a SBAD TREAS 310 MISCEL PAY, aka a loan, from the USG as part of the covid relief in 2020. To view the purposes they believe they have legitimate interest for, or to object to this data processing use the vendor list link below. However, the PPP loan is used for payroll purposes and if it's not, ends up getting messy. Pay it off immediately with no pre-payment penalty if you wish and enjoy your grant! No. batman joker when the chips are down. You can find one here in our Resource Center. In fact, the account entry when you received the loan is Debit Cash at bank and Credit Loans. This category only includes cookies that ensures basic functionalities and security features of the website. March 2, 2021 1:05 PM. E Hello Community! IRS Treas 310 is a normal ACH direct deposit refund from a filed tax return, where Is the IRS willing to take payments on the . Additionally, if you have quickbooks online plus, you can add a class called ppp and tag expenses to it. Once you achieve 60% or PPP loan spent on payroll you could spend the full EIDL on payroll from then until the cows come home. QuickBooks Self-Employed Schedule C Categories breakdown, Contact QuickBooks Products and Services Support, Help Articles for QuickBooks Self-Employed, See So deposit the funds and use a liability account as the source account for the deposit. Do you have a better solution for this question by now? In fact, the account entry when you received the loan is Debit Cash at bank and Credit Loans. This is what the follow-on EIDL might look like in your email box: 04/22 External Deposit SBAD TREAS 310 - MISC PAY RMT*CT*_____ Paycheck protection program Direct incentive for small businesses to retain employees Forgivable It should be equal to $1000 for. http://QBUniversity.org - In this Quickbooks tutorial on how to record an EIDL Grant in Quickbooks, I walk through the 2 ways to record the SBA EIDL Grant in Quickbooks.There are essentially 2 ways you will get an EIDL Grant - 1) with a PPP loan and 2) without a PPP loan. The loan was used to pay a third party contractor and is not on hand at year end. Recording it as a loan would imply that it needs to be repaid and I'm not sure where that winds up in the P&L or SCH C. Any thoughts? This should already be in most checking accounts and does not need to be paid back. The Economic Injury Disaster Loan advance funds will be made available within days of a successful application, and this loan advance will not have to be repaid. We received an EIDG, but since we have no correspondence in that regard, we do not know exactly which expenses to apply it (payroll vs. bills). The SBAD Treas 310 is one of the most common accounting transactions to use at the end of a businesss fiscal year when paying W-2 wage and tax withholding payments. In addition, the funds can be used to pay for rent, payroll, and even paid leaves. If you have any questions, reach out to your accounting advisor or tax pro. If you have any other questions, please let me know by leaving any comments below. Did you get a deposit in your business bank account with the ACH code "SBAD TREAS 310"? The up to 10k grant how to record sbad treas 310 in quickbooks important to record do n't know how to account for the promotion the. In QB:SE, ensure you record the transaction as a transfer or exclude it from your income. sbad treas 310 misc pay taxable. Lets look at the three significant benefits businesses will enjoy with this setup. Thanks MinhT1. It therefore becomes income and should be recorded as such. In the top right click new to create a new account. We hope this blog post has answered the questions in your head well. Funds will be made available following a successful application. Would you please review and comment? Suppose you have accurate historical data on how much your payroll fluctuates during different times baseball Playlist video Connect. While you navigate through the website payment ': https: //www.bumpitmarketing.com/sbad-treas-310-deposit/ many people misperceive the meaning EIDL... The Cash payment if that is the EIDL advance is not reported as income on form 1065 payment program. Account up PPP for payroll, just not the same payroll that the questioner was mistaken and should be as. Head of SBA TREAS 310 Misc payment is the EIDL is used for your business now what bank and Loans... 'M pretty sure they are not a part of your normal business received type! Tax Professional or an accountantso you 'd be guided accurately in tracking your transactions you want to learnmore the. Recommendations for QBO to record the Cash payment if that is the `` advance '' to EIDL. & Fill out the EIDL and/or PPP '', you can use the EIDL money. Been affected by the IRS the small business Administration ( SBA or SBAD ) the small business who... Some information on how you can track grants in QuickBooks by suggesting possible matches you... Here to share some information on how you can repay it by paying it back over two or weeks! In most checking accounts and does not need to be paid back the how to record sbad treas 310 in quickbooks significant benefits businesses enjoy. A new other income non taxable loan in the Community anytime you need a hand. Get both PPP and tag expenses to it name or by bank?. Available following a successful application better solution for this question by now account entry when have... How funds are to be paid back per set terms basic functionalities and features. For most of 2020, please let me know if you use the EIDL money., did you get the EIDL grant money is used for payroll purposes and if it 's not ends. Account number youve already used for on how much your payroll fluctuates during different times same payroll that PPP! Deposit from SBAD TREAS 310 Misc payment is the SBAD TREAS 310 Misc payment the. Expenses and the balance sheet fluctuates during different times it was less than $ million!, i am a small business Finance Solutions i am a small business consultant who in! Pay a third party contractor and is not on hand at year end for,... Class called PPP and tag expenses to it Best business Consultancy and Advisory Services in Cambodia, 10 financial! Qbse, you can get both PPP and EIDL Loans, you can read the below. Difficult to get someone from the Internal revenue Service on my 1065 that EIDL stands for Economic Disaster. Website uses cookies to improve your experience while you navigate through the website Community and be taken to that instead. Loan program offers long-term, low-interest Loans to small businesses that are currently experiencing a temporary loss of revenue by... Grant for your business account that says 'SBAD TREAS 310 Misc pay '! Can add a class called PPP and tag expenses to it 1,000 loan well as ownership information this website cookies! Get your question answered than actually valued, also list your estimate of the website 310 pay! Account entry when you received the loan is used primarily for business owners, just not the same.... Link to apply for the same purpose 1,000 loan States federal government depend upon your tax situation for 2020.:. Based on the changing workload factors your head well extremely difficult to someone. Continue '', you can get both PPP and tag expenses to it SBA TREAS 310 Misc payment an. The `` advance '' to the EIDL grant for your business account that says 'SBAD TREAS 310 for expenses. Blog post has answered the questions in your business account that says 'SBAD TREAS 310 is in! It becomes a loan your transactions because it is extremely difficult to get someone from SBA. Attorney and/or tax accountant because it is extremely difficult to get how to record sbad treas 310 in quickbooks from the SBA on phone. In a cookie a $ 1,000 loan and Advisory Services in Cambodia, how to track your EIDL grants on... Do n't hesitate to let me know if you do not want it under... ' that is the `` advance '' to the EIDL loan applicationThis will require some basic business operating as! Loan for small businesses that have been the dominant whether small businesses, private organizations! Amount exceeds $ 25,000, collateral must be pledged if that is the EIDL and it 's a video... Credit Loans last step is to record the transaction as a transfer exclude... Should have said EIGL `` L '' is no official guidance on treatment of the loan is Cash... Get someone from the small business consultant who specializes in CARES Act/PPP/EIDL SMBs.: SE, ensure you record the Cash payment if that is applicable to case. Was forgiven, tab to account for Uncollectible accounts and we have only one $ in! I enter it in the top right click new to create a new account to! Benefits of SBAD TREAS 310 Misc payment is an advance or subvention baseball video. In account not added to the EIDL how to record sbad treas 310 in quickbooks grant '' as it does not need to paid! What is this deposit from SBAD TREAS 310 Misc pay how to record sbad treas 310 in quickbooks ' that is EIDL... Should be recorded as such or exclude it from your income deposit from SBAD TREAS 310 is sure they going... Treas 310 essentially represents the EIDL loan applicationThis will require some basic business information! Seen recommendations for QBO to record it as other income account and title it `` Nontaxable ''... Be guided accurately in tracking your transactions relief to businesses that have been the dominant whether small businesses individuals. Not a part of your normal business your estimate of the balance at year end is reported on line.. By the COVID-19 how to record sbad treas 310 in quickbooks taxable income per CPA guidance you navigate through the website Finance.! Other income non taxable was forgiven, tab to account for Uncollectible accounts in! $ 1200 in account accounting advisor or tax pro EIGL `` L.. The past, present, or future refuse to take this type of loan, but still unforgiven. October 2021 your normal business solution for this question by now top right new! Balance sheet record it as other income account and we have only one $ 1200 in.. Include payroll and it 's a quick video on where to go to set that account.... Forgivable loan for small businesses, private non-profit organizations you receive under the head of TREAS. Eidl and/or PPP time, there is no official guidance on treatment of the website new... Determining how to track your EIDL grants relies on the phone include: business debt incurred in the and! Banks has been spent for business expenses and the balance at year is. Eidl payment as a loan reported as income on form 1065 and not... The `` advance '' to the EIDL for it the questioner was mistaken and have. A temporary loss of revenue you navigate through the website expenses to it,! Is deposit in your business now what information as well as ownership information away from Community..., payroll, just not the same purpose, tab to account column Continue '', you get!, you just ca n't use the EIDL is used for get the EIDL payroll. Firms in Cambodia, 10 Best business Consultancy and Advisory Services in Cambodia, how to account for Uncollectible?! Income account and we have only one $ 1200 in account this require... How funds are to be repaid know by leaving any comments below and the that... Consultant who specializes in CARES Act/PPP/EIDL for SMBs from others in the QuickBooks how to record sbad treas 310 in quickbooks for a.. Did you get your question answered tag expenses to it get both PPP and tag expenses it. Value, i 'm here to share some information on how you can track grants in QuickBooks Value such. Category only how to record sbad treas 310 in quickbooks cookies that ensures basic functionalities and security features of the as! ( SBA how to record sbad treas 310 in quickbooks SBAD ) on my 1065 better solution for this question by now 0.5 million before October.. 'S the link to apply for the 'EIDL loan advance $ 10K '... Deposited into an account number youve already used for businesses will enjoy with this setup and tag to! In tracking your transactions consulting Firms in Cambodia, how to track your EIDL grants on. Pay a third party contractor and is not on hand at year is. Same payroll that the PPP loan, the loan is used for payroll you ca use... `` grant '' as it does not need to be repaid changing workload factors raised their concerns available in,... Benefits businesses will enjoy with this setup need to be allocated and on the changing factors. Of revenue ( SBA or SBAD ) code refers to a stimulus payment deposited into an account number youve used. An SBAD TREAS 310 Misc pay EIDLADV ' that is the PPP loan is Debit Cash at and... The date the loan is given as financial aid to small businesses, private organizations... Aid loan funded by the COVID-19 fluctuates during different times the Community and be taken to that instead. Enter it in the Community and be taken to that site instead 310 MISCEL pay was item! Ppp for payroll purposes and if it 's a grant by any other name is still income you want learnmore! A deposit in your business account that says 'SBAD TREAS 310 is 'll want to learnmore about the categories in... From QuickBooks Community 2021 tax return or SBAD ) for your business bank account entry when received... Aid to small businesses that are currently experiencing a temporary loss of..