Skip to main content Skip to search

Archives for Accounting

Important Accounting Considerations for a Law Firm

Important Accounting Considerations for a Law Firm

We all know how different accounting considerations are important for different modes of businesses, right? However, when you talk about a law firm, the considerations needed to be made might be a bit “too” different from the rest, owing to the nature of the business. Here are some of the important accounting considerations that law firms need to make:

Attorney Hours

One of the most important things that a law firm needs to consider is the time each individual is spending for generating revenue for the business. However, it’s a bit trickier than what you might initially think. The fact of the matter is that the working hours of an attorney are not as easily determined. If you tend to classify the time an attorney spends in their office as “working hours” then you might be mistaken. Why? Well, it’s because an attorney will not bring in revenue simply by sitting inside their office. Rather, the revenue that they bring in will depend, typically, upon the time the attorney spends with their clients. To put it simply: when making decisions factoring attorney hours, a law firm will need to bring other considerations into play as well.

Reimbursements

Most law firms offer reimbursements to their clients in case a case doesn’t go their way. I mean…that’s what makes the law firm seem trustable and competitive, right? However, the fact of the matter is that law firms don’t like reimbursing clients, for obvious reasons. When it comes to reimbursements, the management of law firms needs to keep a close watch on not only the reimbursements made but also the attorney who handles that case. Why is this important? Well, having an attorney who consistently creates a need for reimbursements needs to be held accountable. Such considerations will not only make the law firm more profitable but boost the competitiveness of the attorneys as well.

Attorney Profitability

Ultimately, a law firm will need to consider the profitability that each attorney is bringing in for the law firm. In case the profitability generated by an attorney doesn’t justify the expenses made by the company, over a period of time, then it points towards the fact that there’s a need to consider the future of the attorney with the law firm. The law firm is a business after all, and the purpose of every business is to generate profits, at the end of the day, right? If you think about it, factoring the profitability of an attorney will aid the business in making important business decisions. For example, the growth of attorneys who are extremely profitable will, obviously, be much greater than attorneys who’re not doing as well,. Such a consideration also aids the law firm in deciphering the right set of attorneys that will be catering to the most important clients.

There are countless other accounting considerations that are important for a law firm, if it wishes to maximize its profitability. For expert advice on the matter, you can schedule an appointment with the experts at SKB Accounting.

Read more
The practice of accounting is pretty much standardized, but when it comes to the important indicators for different kinds of businesses, there ought to be a difference, right? What might be an important consideration for one kind of business might be completely irrelevant for another. Keeping that in mind, here are some of the accounting information that might be important for a gym franchise: Revenue Split by Memberships Revenue is important for all businesses, right? However, for most businesses, revenue is a quantitative number which little to do with qualitative information. With gym franchises, on the other hand, revenue serves as a qualitative indicator as well. Why? Well, because gym franchises have a need to understand, exactly, how much of their revenue sources comprises of long-term customers. Such a revenue split is essential for the long-term planning of the gym, especially if there are plans of expansion in place. If a majority of the revenue sources comprises of short term sources, for example, then the business will need to think twice before setting any plans for expansion into action. Retail Sales Most gym franchises are into the retail selling of bodybuilding products—such as muscle supplements—as well. For such gym franchises, the head of retail sales is of utmost importance. The reason is obvious, isn’t it? The retail selling is not the primary offering of a gym franchise, right? Therefore, they’d only be willing to pursue it if it adds to their profits, right? If the retail sales figures remain low for an extended period of time, then the gym franchise would have to consider the abandonment of the retail selling venture altogether. The business doesn’t depend upon it, right? Then what good is putting in that extra focus, effort, and resources in it if it fails to bring in profits? Personal Training Most gym franchises have got a number of packages for their customers to choose from. Some of these packages offer the services of a personal trainer and some don’t. If a majority of the customers opt for such packages that don’t offer the services of a personal trainer, then the franchise seriously needs to consider if it needs to offer the services of a personal trainer, in the first place, or would it be better off by not hiring a personal trainer at all. A cost benefit analysis can be used to effectively answer such questions. Expenses Split by Departments A gym franchise comprises of multiple departments, right? Some of these departments—such as the training department—are profit drivers while departments—such as bookkeeping—are cost drivers. Since the number of cost drivers exceed the number of profit drivers for most kinds of businesses, it’s essential for almost all businesses to keep tabs on their expenses in cost drivers. It’s essential, therefore, for a gym franchise to keep their expenses split by departments always under check, so that all unnecessary expenses may be cut down. This will provide the gym franchises a better control on their cost drivers. If you’re the owner of a gym franchise who is looking for expert advice on how you can maximize the profitability of your business, through emphasis on the right accounting heads, then SKB Accounting has got you covered!

The Accounting Needs of a Gym Franchise

The practice of accounting is pretty much standardized, but when it comes to the important indicators for different kinds of businesses, there ought to be a difference, right? What might be an important consideration for one kind of business might be completely irrelevant for another. Keeping that in mind, here are some of the accounting information that might be important for a gym franchise:

Revenue Split by Memberships

Revenue is important for all businesses, right? However, for most businesses, revenue is a quantitative number which little to do with qualitative information. With gym franchises, on the other hand, revenue serves as a qualitative indicator as well. Why? Well, because gym franchises have a need to understand, exactly, how much of their revenue sources comprises of long-term customers. Such a revenue split is essential for the long-term planning of the gym, especially if there are plans of expansion in place. If a majority of the revenue sources comprises of short term sources, for example, then the business will need to think twice before setting any plans for expansion into action.

Retail Sales

Most gym franchises are into the retail selling of bodybuilding products—such as muscle supplements—as well. For such gym franchises, the head of retail sales is of utmost importance. The reason is obvious, isn’t it? The retail selling is not the primary offering of a gym franchise, right? Therefore, they’d only be willing to pursue it if it adds to their profits, right? If the retail sales figures remain low for an extended period of time, then the gym franchise would have to consider the abandonment of the retail selling venture altogether. The business doesn’t depend upon it, right? Then what good is putting in that extra focus, effort, and resources in it if it fails to bring in profits?

Personal Training

Most gym franchises have got a number of packages for their customers to choose from. Some of these packages offer the services of a personal trainer and some don’t. If a majority of the customers opt for such packages that don’t offer the services of a personal trainer, then the franchise seriously needs to consider if it needs to offer the services of a personal trainer, in the first place, or would it be better off by not hiring a personal trainer at all. A cost benefit analysis can be used to effectively answer such questions.

Expenses Split by Departments

A gym franchise comprises of multiple departments, right? Some of these departments—such as the training department—are profit drivers while departments—such as bookkeeping—are cost drivers. Since the number of cost drivers exceed the number of profit drivers for most kinds of businesses, it’s essential for almost all businesses to keep tabs on their expenses in cost drivers. It’s essential, therefore, for a gym franchise to keep their expenses split by departments always under check, so that all unnecessary expenses may be cut down. This will provide the gym franchises a better control on their cost drivers.

If you’re the owner of a gym franchise who is looking for expert advice on how you can maximize the profitability of your business, through emphasis on the right accounting heads, then SKB Accounting has got you covered!

Read more
Choosing Between LIFO and FIFO Accounting

Choosing Between LIFO and FIFO Accounting

The two most commonly used techniques for the valuation of inventory are the FIFO and LIFO methods of accounting. The difference between the two is simple, no doubt, but the fact remains that your choice will have serious implications on your business. Bearing this in mind, here is an account of these two methods of inventory valuation and when they should be employed:

FIFO

FIFO stands for “first-in, first-out”. What this means is that when you end up making a sale, you account for the value of inventory that was received first. The company will assume that the items it purchased or manufactured first are the items that it sold first as well. When you take things into perspective, the usage of the FIFO method of accounting appears to offer a more natural approach to doing things, owing to how it presents a straight-line approach for keeping track of inventory and sales. Ultimately, the usage of FIFO accounting simplifies the accounting required for tracking of items in the inventory.

LIFO

LIFO stands for “last-in, first-out”. In contrast to the FIFO method of accounting, LIFO method means to account for the value of inventory that was received last, when you end up making a sale. Or, in other words, the LIFO method of accounting assumes that the most recently received inventory items are the first to have been sold. When you take things into perspective, the LIFO method of accounting appears to give a much more realistic picture of things, considering how companies sell their inventory items shortly after they have been purchased.

Need To Make things Easier? FIFO

As has already been discussed, FIFO helps in making the tracking of your inventory items easier. LIFO, on the other hand, causes a discrepancy in the reported and the actual numbers and prices, owing to how you are working back towards the inventory you had received earlier. What this means is that the accurate prediction of the company’s operating activities will be much more difficult. The case of modeling the company’s inventory activities would be similar.

Need To Reduce Tax? LIFO

When you speak of the LIFO method of accounting, it is quite understandable that it results in a lower tax liability, owing to how the company’s costs are overestimated. For those who don’t know, the company’s costs are estimated because the last purchased item is assumed to be sold first, owing to how the recent purchases usually have higher prices, especially in times of inflation. FIFO accounting, on the other hand, underestimates your cost of goods sold, meaning that your profits are, ultimately, overstated. And you know what overstated profits mean, right? You owe more tax to the state!

When you take the differences into consideration, there are multiple considerations that need to be made, when choosing the best accounting system for your company. This can be a difficult job, which the financial experts at SKB Accounting can make easier, as well as more streamlined, for you!

Read more
The Inventory Valuation Method for Times of Rising Prices

The Inventory Valuation Method for Times of Rising Prices

During times of inflation and rising prices, businesses benefit not only from the additional business but the receipts that they receive for their business offerings. In short, a business’ profitability improves, more or less. However, with the increasing profitability comes the scourge of taxation that has got to be dealt with also. Bearing this in mind, a business would benefit a whole lot if it could somehow overestimate its costs for the purpose of reducing its overall profitability on paper. This is where LIFO comes into the picture. Here is an account of how it can help businesses in saving on their tax bills:

How LIFO Works

LIFO stands for ‘Last-in-First-out’. It is a method used for the valuation of inventory, dictating that the newest product is the latest to be sold, for valuation purposes. Or, in other words, LIFO assumes that the sales that you make are from the top of your pile, considering how the newest items are lined up on the top. In times of inflation, however, the cost of every succeeding product is greater than the cost of the preceding ones, which is the reason why the employment of LIFO for inventory valuation bears such good benefits. The resultant profits would, thus, be understated, meaning that the tax liability of the business will not be as great as it would have been otherwise.

The Matching Principle

Businesses that make use of LIFO are better equipped to make use of the matching principle, unlike the companies that make use of FIFO. It is because LIFO charges costs and revenues from similar time periods. FIFO, on the other, charges costs from such a time period that might not even be relevant anymore. LIFO allows the accounting practices to be performed on the most recent currency values, which is in line with the matching principle.

Better Pricing Decision

We all know the importance of pricing products at the most optimum level, right? Well, LIFO can help a business in doing exactly that. If a business is making use of cost plus pricing, the usage of LIFO would mean that the cost of goods sold would be determined on the basis of the most recently purchased goods. This will help in covering the material costs in a much suitable and better manner than the usage of FIFO, for example. What this ultimately means is that the price of the product, based on LIFO, will recover material costs in a much better manner than the usage of FIFO, owing to how all of the estimations are made on the latest cost trends, rather than the trends of the past!

When you take it all into perspective, LIFO certainly does appear to be the ‘perfect’ inventory valuation solution, right? Well, it is important to remember that there is no such thing as ‘perfect’ and everything has got its share of pitfalls. If you would like advice on what the best inventory valuation method might be for your business, the experts at SKB Accounting would love to be of assistance!

Read more
The 3 Important Accounting Considerations for a SaaS Company

The 3 Important Accounting Considerations for a SaaS Company

Business models of companies that offer software as a service (SaaS) vary greatly from those  of other businesses. It’s important, for smaller or new companies to understand the important aspects of such a business, so that they may start off on the right track. Here are some of the important aspects of a SaaS company that require consideration:

Churn Rate

Churn rate is one of the most important factors in the growth of a SaaS company. Churn rate is the annual percentage of such customers who discontinue their subscription. Owing to the meaning that it holds, churn rate is also known as the rate of attrition. When you talk about the growth of any company, the basic principle remains the same. Companies grow when they attract new customers and increase profit margins. Similar is the case with SaaS companies. That’s the reason why the percentage of new customers, in any given year, needs to be greater than the churn rate for a SaaS company to grow. If it doesn’t, then it points towards the fact there are some business issues that the management might need to address. The consideration of the churn rate can do wonders for the decision making of a SaaS company, if used correctly, and can be of utmost importance in matters like the pricing of subscriptions.

Deferred Revenue

Most companies follow the accrual basis of accounting, right? Well, according to the accrual basis of accounting: revenue is supposed to be recorded as soon as it has been earned and not when it is received. What this means is that the figure of revenue for a SaaS company, for any given month, will be the sum total of the total income EXPECTED from the subscriptions, in the simplest of terms. But is there a possibility for a scenario when a subscriber doesn’t pay the subscription charges for any given month? Yes, it can. Under such a scenario, the monthly subscription of the client will show up in the SaaS Company’s revenue, when actually it hasn’t been received. What this means is that there is a high chance for a SaaS company’s revenue to be overstated. Therefore, it’s important for the management to consider the figure for deferred revenue, as well, when making business decisions.

Marketing Expenses

It’s also important for a SaaS company to consider its marketing expenses, owing to the importance of marketing to the overall model of the business. A SaaS Company might have hundreds of applications and software for customers to benefit from, but it won’t get any subscriptions unless the customers know about it, right? When you talk about marketing expenses, in general, it is important for a business to always keep them under check. SaaS companies need to remember, before spending extravagantly on marketing campaigns, that marketing expenses are as good as useless if they don’t translate into more subscriptions.

These are some of the important accounting considerations for a SaaS company. However, they form only the tip of the iceberg. If you’re looking for in depth advice, however, the experts at SKB Accounting would love to be of assistance!

Read more
The Important Accounting Needs for a Wholesale Business

The Important Accounting Needs for a Wholesale Business

The formats of financial statements are, pretty much, standardized for most types of businesses. However, when it comes to the importance of different accounting heads for different kinds of businesses, it’s a different story altogether. What this means is that what might be an important consideration for one kind of business might not even matter for another. Here are some of the important accounting heads and considerations for a wholesale business:

Volume of Sales

One of the most important accounting heads, for a wholesale business, is the volume of sales. Why is that the case? Well, when you talk about a wholesale business, the backbone of the generated revenue (and profits) lies in the volume of the goods sold. It’s because the difference between the cost of the goods and the price at which they are sold, in the case of a wholesale business, is not as significant as it might be in other modes of business. Keeping an eye, therefore, on the volumes of the categories of goods sold is important, when it comes to making the relevant business decisions.

Commission

Commission is the percentage of profits from sales that is given to the designated sales teams responsible for the sales, both inside and outside the agency. When you talk about a business, the business would obviously wish for the amount of proceeds paid as commission to be minimal, right? The amount of commission paid out to the sales teams varies according to category of goods under consideration. If the goods under consideration already have a thriving market, then the commission paid out to the sales team would understandably be lower, right?

Discounts

Discounts are something that wholesale businesses are on the lookout for…always! If everything else is held constant, wholesale businesses tend to lean towards such brands and suppliers that offer them discounts on their products. The utility of these discounts to wholesale businesses is more than the mere saving of a little cash. If you think about it, if wholesale businesses get discounts on their purchases, they’ll be able to forward those discounts to their customers. This, in turn, will make the wholesale business standout among its competitors, which will benefit the overall business.

Marketing and Selling Expense

When you talk about the marketing and selling expenses, a wholesale business would prefer them to be as low as possible. Why? Well, because it will ultimately come out from the commission that the wholesale business receives for the selling of goods. If, for example, the marketing and selling expense per item, under a category of goods, exceeds the commission received for the sale of that item, then it means that the business would have been better off if it hadn’t sold that good in the first place, right? When making the decision on what to sell and what not to sell, marketing and selling expense should play an important role.

A wholesale business can be lucrative, no doubt, but that doesn’t mean that there’s no need for some expert accounting advice. If you are in need of some expert advice, then SKB Accounting has got you covered!

Read more
Best Accounting Software for Your eCommerce Business

Best Accounting Software for Your eCommerce Business

Gone are the days when businesses needed to have big accounting departments to cater to all of their accounting needs manually. In the contemporary age, there are a number of good accounting software programs available for businesses to make use of. Here are the ones that will yield the best possible results for an eCommerce business:

QuickBooks Online

There aren’t many eCommerce businesses that would not know what QuickBooks has got to offer. The accounting software has been around for a long time, but the company is continuously making efforts for the purpose of making improvements and positive modifications to the software program. Over the course of time, QuickBooks has grown into a reliable bookkeeping and accounting software, owing to how it can be used as a cost-effective and reliable accounting system for eCommerce businesses.

QuickBooks not only allows its users to navigate easily but be able to perform tasks at the push of a button as well. What this means is that the software offers a unique mix of simplicity and effectiveness, which in an important requirement for the accounting software of any kind of business to have. On top of that, QuickBooks can be fully integrated to mobile phones, meaning that you can, truly, take care of your accounting needs on the go!

Xero

The Xero accounting software program is a worthy tool for the accounting department of any eCommerce business to have. It is because Xero has got a lot of eCommerce accounting procedures on offer for its clients, meaning that it is nothing short of perfect for small and medium sized online businesses alike. On top of that, Xero comes with complete customer support, which can be nothing short of a blessing for the smaller businesses. Everyone will be able to get the best bang for their money.

Xero has got the capacity to deal with all kinds of bookkeeping needs which an eCommerce business might have, ranging from the reconciliation of your bank balance to the generation of invoices.

Sage

The third name that comes to mind, when you speak of the best accounting software for eCommerce businesses, is that of Sage. Having been in the industry for more than three decades, Sage prides itself on providing accounting software packages that are capable of dealing with all kinds of needs, regardless of the kind of business. One of the major reasons why some of the eCommerce businesses choose to go with Sage lies in how Sage offers, perhaps, the most user-friendly experience possible.

With the Sage accounting software, eCommerce businesses are able to not only manage their expenses and income easily but generate helpful reports for the purpose of decision making as well.

It is a fact that the need of the accounting software for eCommerce businesses cannot be denied, nowadays. However, choosing the right accounting software, in accordance with the requirements of your individual business, can be difficult nonetheless. Bearing that in mind, it is advisable for you to make use of the experts at SKB Accounting so that the choice you make is the best for business!

Read more
The Key Differences between Standard and Average Costing

The Key Differences between Standard and Average Costing

Among the several methods of costing available for businesses to choose from, standard and average costing are the most popular. However, when choosing between the two, it’s imperative to make some key considerations. Here are a few differences between standard and average costing:

Inventory Valuation

One of the most basic difference between and standard and average costing arises in the valuation of inventory. When it comes to average costing, inventory is valued at a moving average. What this means is that the value of inventory is an average of the different items that comprise the inventory, without taking into account their individual values. Unlike standard costing, average costing doesn’t require any predefined standards for the tracking of inventory and determination of manufacturing costs.

Standard costing, on the other hand, is usually used in such cases when companies follow a perpetual system of inventory, according to which all of its inventory accounts are valued at a standard cost. This standard cost accounts for direct material, direct labor and fixed and variable factory overheads. The actual cost will, obviously, see variances in both price and quantity.

Determination of Profit Margin

Profit margin is the ratio of your gross profit and revenue. As we all know, the calculation of gross profit requires for your Cost of Goods Sold to be subtracted from the revenue. When you talk about average costing, this figure for Cost of Goods Sold is based on an actual costing method. Since the inventory is valued at a moving average, it causes for the figure of Cost of Goods Sold to not deviate much from the actual. This is the reason why the profit margins calculated through standard costing are much more trustable.

Standard costing, on the other hand, determines the profit margin based on the standard valuation of inventory, which is nothing more than a projection. Since the Cost of Goods Sold is based on a projection in standard costing, it means that there’s a probability that the calculated profit margin won’t be as accurate. However, it can be revised by taking all of the averages into account.

Determination of Performance

When it comes to management accounting, standard costing has got an edge over average costing. Why? Well, it’s because it allows for the cost variances to be compared against the standard costs. This provides the management with an opportunity to assess the performance of its products and employees, alike, by determining why certain variances were favorable or unfavorable. This allows for the management to take more informed decisions which benefits the company in the long run. Average costing, however, doesn’t allow an opportunity for such decision taking, owing to how there are no set standards against which the actual costs may be compared.

Both standard and average costing methods have got their own sets of advantages and disadvantages. It’s important, therefore, for businesses to know which of the two would cater to their needs in the best possible manner. The experts at SKB Accounting have got the insight required to advise you not only in the matter of costing method but in the implementation of accounting software also.

Read more
Reasons for Misstatements in the Balance Sheet

Reasons for Misstatements in the Balance Sheet

Balance sheets present a holistic view of the financial standing of a business. However, it is easy for this holistic view to point in the wrong direction, owing to how small misstatements, in this regard, can lead to much larger problems.

Here are some of the common reasons for errors in balance sheets:

Incorrect Classification

When you speak of misstatements in the balance sheet, the most common reason is the incorrect classification of assets and liabilities. For those who don’t already know, assets are all of the passions of the business, as well as any expenses which the business might have paid for in advance. Liabilities, on the other hand, include everything that is owed by the business. Revenue that has not yet been earned is also a liability for the business. Incorrect classifications of assets and liabilities paint such a financial picture of the business that is misleading—at best.

Data Entry Errors

We all know how the latest accounting software programs have simplified accounting, manifold, right? Well, they have opened their doors for misstatements as well. Accounting software programs require users to input data, into the systems, so that reports can be made, meaning that the reports will only be as good as the inputted data. If there is an error, for example, in the data input, then you can be certain of the fact that there will be errors and misstatements in the resulting financial statements as well.

Recording Errors

Speaking of data entry errors, one of the biggest kinds of such errors is omission. There are a number of reasons why a business might fail to record a transaction, with oversight and human errors leading the pact. However, there might be instances when a business deliberately omits information, when it comes to disclosure, thus resulting into a fraud.

Regardless of what the intention of the business’ management might be, it is a fact that if a business failed to record a transaction, it will be reflected in the balance sheet of the business. For instance, if a business failed to record a transaction for expenses or failed to adjust the inventory quantities, you can be certain that the financial statement, in their entirety, will be impacted.

When you speak of errors in the balance sheet, it is a fact that they can significantly impact the decisions of the management as well as provide a false picture of the business’ standing to the stakeholders. Bearing that in mind, it is essential for businesses to take such measures that limit the damage caused by such errors as much as possible.

While it is true that accounting errors are, at times, unavoidable owing to the large volume of financial data; it does not, at all, means that the management should not take such measures that can take care of such errors before they have a chance of causing mayhem. If your business would like advice, in this regard, the experts at SKB Accounting would love to be of assistance!

Read more
The Accounting Needs of Small Businesses

The Accounting Needs of Small Businesses

Have you recently gotten your small business setup underway. If the answer is yes, then you should know that your accounting department will be of utmost importance. Bearing that in mind, here are some of the accounting needs that your small business will have to contend with:

A Bank Account

One of the first things that you need to do to get the accounting department of your small business on track, is open up a bank account, owing to your need of having a place to stash your business income. It is advisable for you to have a separate bank account for your business, so that you are easily able to distinguish the wealth of your business from your own wealth. While we are at it, it is important to note that sole proprietors are not bound by law to have separate bank accounts but the owners of Limited Liability Companies are. However, it is recommended for your business to have a separate bank account, regardless of the form and structure.

Developing a Bookkeeping System

Once you have got a bank account in place, it is time for you to get the accounting department of your small business rolling. However, before you can get down to it, it is essential for you to develop a system of bookkeeping that your business will follow. If you own a sole proprietorship, then there are a number of flexibilities that have been allowed for you to make use of for the purpose of benefiting your business.
For instance, you will need to choose the best accounting software for the use of your business, depending upon its needs. On top of that, you will also need to make decisions relating to the method of accounting that will be used within your business.

The Tracking of Expenses

When you speak of small businesses, it is nothing short of a fact that they have got to continuously battle with the lack of funds, especially in their initial years of operation. What this means is that businesses not only need to cut down their expenses, as much as possible, but keep tabs on them as well, considering how controlling expenses will be next to impossible if a business is unable to track them.
Having said that, there are certain kinds of expenses which a small business has got to keep a keen eye on, especially when you consider how the business might be getting coaxed out of money in their name. For instance, if you see an employee traveling in the name of business, a lot, it is advisable for you to check just how “business related” their adventures really are.
When you take it all into perspective, you realize that the considerations discussed form only the tip of the iceberg when it comes to the accounting needs of a small business. In order to get an in-depth understanding of how the accounting of your business is supposed to be carried out, your questions are always welcomed by the experts at SKB Accounting!

Read more

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close