BUSI 523 Bainbridge College Financial Statement Analysis Paper

SOLUTION AT Academic Writers Bay

Proposed Operational Budget for 2018 2,424,000 Patient Revenue Deductions 198,768 Net revenue 2,225,232 Salaries and wages 1,181,200 Staff benefits 425,230 Administrative expenses 21,500 Advertising 3,000 Collection fees 1,800 Consultants 3,750 Computer support 34,000 Equipment leases 4,100 Insurance 28,100 Laboratory 49,000 Laundry and housekeeping 13,500 Legal/audit 8,450 Medical supplies 64,750 Printing and postage 11,000 Professional fees 28,000 Rent 78,500 Repairs 3,500 Telephone 11,000 Utilities 19,200 Depreciation 73,000 Bad debt expenses 10,400 Total expenses 2,072,980 Expenses Income (loss) before taxes 152,252 Taxes Income (loss) after taxes 60,901 91,351 NOTE: Budget parameters Visits, budgeted Average revenue per visit ($) with no increased basic visit fee Alpha Beta Total 7,500 5,100 12,600 160 240 Alpha Center Patient Records, August 4–9, 2017 DAY NUM ART AGE TOWN SEX FIRST INS PHY 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 815 817 819 820 822 822 830 833 855 905 910 915 925 1000 1012 1025 1105 1108 1203 1209 1215 1230 1245 1250 1255 1320 1345 1355 1420 1430 1435 1435 1512 1517 1537 1539 1545 1550 1555 1600 1600 1610 1625 1630 23 64 34 45 17 56 19 7 56 32 34 23 21 54 51 56 49 23 45 71 71 23 28 45 47 45 22 19 34 25 68 43 3 50 63 21 56 66 19 50 43 68 50 23 1 2 1 1 6 4 6 4 1 2 4 1 7 6 1 1 4 4 2 1 1 4 1 2 1 1 2 1 1 1 1 1 2 7 2 2 1 1 1 2 2 1 2 1 2 2 2 2 2 1 1 1 2 2 1 2 2 1 1 2 1 1 1 1 1 1 1 2 2 2 1 2 2 1 1 1 1 1 1 2 1 2 1 1 1 1 1 1 1 2 3 2 1 1 2 3 1 1 2 1 2 1 1 2 2 1 2 2 2 2 2 1 2 3 1 1 2 2 2 2 1 2 2 2 2 2 1 1 2 2 2 2 1 1 1 1 1 8 2 1 1 1 1 9 9 1 8 1 1 8 8 3 3 8 8 1 1 1 8 8 9 2 3 1 1 1 1 8 9 3 8 9 9 3 9 1 2 2 2 2 2 2 2 2 2 2 2 1 1 2 2 2 2 2 2 1 2 2 2 2 1 2 2 2 2 2 2 2 2 2 2 2 1 2 2 2 2 2 2 2 CHGE 120 120 96 124 120 288 120 96 120 128 120 80 80 120 276 120 126 279 243 120 140 212 230 145 120 96 201 212 80 201 201 201 120 120 209 201 80 250 270 201 201 230 350 212 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 45 46 47 48 49 50 51 52 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 1 2 3 4 5 1645 1705 1740 1750 1800 1830 1830 1850 812 824 833 845 905 910 925 1010 1030 1055 1120 1205 1215 1215 1309 1310 1320 1400 1420 1421 1425 1507 1515 1555 1610 1620 1630 1650 1705 1720 1800 1810 1820 1825 801 810 825 835 845 18 27 45 61 57 42 40 34 45 23 35 23 55 19 21 33 33 33 68 61 35 4 29 25 23 55 21 21 23 50 67 4 30 24 28 37 25 22 56 77 54 32 24 45 2 34 66 1 2 2 2 4 1 1 2 4 1 8 1 1 1 4 2 1 2 2 1 1 1 7 6 2 8 7 1 2 2 2 1 1 2 2 1 2 1 1 1 1 1 2 1 4 1 1 1 1 2 1 2 2 1 1 1 2 1 2 2 1 2 1 2 1 1 2 1 1 1 2 2 1 2 2 2 2 1 1 2 1 1 1 2 2 2 1 1 1 1 1 1 1 2 1 2 2 1 1 2 1 1 2 1 1 2 2 2 2 1 2 1 2 2 1 1 1 1 1 1 1 1 1 2 1 3 1 1 1 2 2 1 1 2 1 2 1 2 1 1 2 1 8 1 8 1 1 1 2 9 1 9 2 2 1 1 8 2 9 3 8 9 1 9 1 1 2 1 8 1 2 3 2 9 1 9 8 1 1 8 9 1 1 1 8 1 1 3 2 2 2 2 2 2 2 2 1 2 2 2 2 2 2 2 2 1 2 2 2 2 1 2 2 2 1 2 2 2 2 2 1 2 1 2 2 2 2 1 2 2 2 2 2 2 2 208 212 240 201 120 120 120 120 400 120 201 120 120 120 120 201 130 275 96 201 130 120 120 120 120 130 143 240 156 138 120 145 400 120 80 201 120 120 201 300 120 120 120 201 120 120 150 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 5 5 5 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 1 2 3 4 915 920 950 1020 1040 1105 1130 1145 1200 1210 1245 1315 1315 1420 1450 1510 1520 1530 1600 1630 1715 1805 810 815 840 850 930 1000 1020 1050 1130 1205 1230 1245 1400 1430 1530 1600 1610 1620 1630 1730 1845 800 815 825 915 44 26 23 21 25 28 69 52 50 24 21 22 21 69 23 17 14 25 31 45 55 61 17 4 25 7 36 44 9 44 47 34 29 28 44 12 50 23 26 39 69 30 38 13 22 23 19 1 4 1 6 1 1 1 2 2 1 7 7 2 4 4 7 2 2 2 1 1 2 1 2 4 1 8 2 2 1 1 4 6 1 1 1 2 1 1 2 2 1 1 1 1 2 9 1 1 2 2 1 2 2 1 2 2 2 1 2 1 1 2 1 1 2 2 1 1 2 1 2 1 2 2 2 2 2 1 2 2 2 1 2 1 2 2 2 2 1 1 2 2 2 1 1 1 2 1 1 2 1 2 2 3 2 2 3 2 2 1 1 3 2 2 1 1 1 1 3 1 1 1 2 1 1 2 3 1 2 2 1 2 2 2 2 2 2 1 1 1 9 9 1 1 1 8 3 1 8 2 1 8 8 1 8 9 8 2 1 1 1 1 8 2 9 2 9 9 1 8 2 8 8 2 2 1 8 1 9 9 3 1 1 1 9 1 2 1 1 2 2 2 2 2 2 2 2 2 2 2 1 2 1 2 2 2 2 2 2 2 2 1 2 1 1 2 2 2 2 2 2 2 2 2 2 1 1 2 2 2 2 1 2 2 80 300 120 135 120 201 120 120 156 130 135 201 250 150 201 250 201 120 96 120 120 120 201 120 95 96 250 400 120 201 120 201 237 140 150 120 201 120 80 300 160 145 160 120 300 120 120 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 940 1000 1000 1045 1130 1215 1230 1240 1250 1310 1320 1350 1440 1510 1540 1620 1650 1715 1730 1730 1800 1820 1830 900 900 905 915 930 1000 1015 1015 1025 1040 1050 1100 1105 1115 1130 1145 1200 1215 1220 1230 1240 1240 1300 1315 36 45 23 60 59 52 35 21 66 45 23 21 37 40 50 66 45 54 74 3 19 47 57 35 12 27 44 55 23 19 7 70 24 17 19 24 16 44 48 8 76 35 50 9 23 37 61 7 2 2 1 1 4 4 7 2 2 1 1 1 6 9 8 2 2 1 1 2 2 2 2 2 1 2 2 3 2 7 9 8 9 2 1 2 8 2 1 1 2 1 1 2 4 5 1 1 1 1 2 1 2 2 2 2 1 2 1 2 1 2 2 2 1 2 1 2 2 1 1 2 1 2 1 2 2 1 1 2 2 1 2 1 2 1 1 2 1 2 1 1 2 2 1 2 3 2 1 3 1 2 1 1 1 2 2 2 2 1 2 3 2 1 1 2 3 1 2 1 2 1 2 2 1 1 2 2 1 2 1 1 2 2 2 1 2 3 3 2 2 9 9 2 8 2 2 1 2 8 1 1 9 9 2 3 2 8 3 2 8 8 1 9 1 8 9 1 1 9 9 3 9 1 1 2 2 8 8 1 3 8 9 1 1 1 1 2 1 1 2 2 2 2 2 2 2 2 2 1 1 2 2 2 2 2 2 1 1 2 1 2 2 1 2 2 1 2 2 1 2 2 2 2 2 2 2 2 2 1 2 2 2 2 120 300 300 96 201 120 96 120 120 201 130 150 400 400 120 130 120 201 120 120 201 201 120 80 201 201 400 120 120 80 201 56 80 76 76 56 76 201 201 120 130 201 80 135 120 120 120 6 6 25 26 TOTALS 189 1320 1340 50 72 1 2 2 1 1 2 1 3 2 2 120 120 $30,300 DAY = 1 = Monday, 2 = Tuesday, 3 = Wednesday, 4 = Thursday, 5 = Friday, 6 = Saturday NUM = Arrival order (1 = first person to arrive) ART = Arrival time TOWN: SEX 1 2 3 4 Middleboro Mifflenville Jasper Harris City AGE = Age in years 5 6 7 8 Statesville Carterville Boalsburg Minortown 1 = male, 2 = female FIRST = Is this your first ever visit to a PCS center? 1 Yes 2 No, and it is not a medically ordered return visit. 3 No, it is a medically ordered return visit INS = Insurance coverage/payment 1 Commercial insurance 2 Cash, check, or credit card 3 Medicare 8 Workers’ compensation 9 Employer pays PHY = Physical? 1 Yes 2 No CHARGE = Gross billed charges ($) 9 Other Beta Center Patient Records, August 4–9, 2017 DAY NUM ART AGE TOWN SEX FIRST INS PHY CHGE 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 800 810 810 845 845 900 915 930 945 1000 1005 1025 1035 1110 1150 1200 1015 1220 1310 1330 1410 1410 1430 1440 1450 1500 1605 1725 815 830 900 930 950 1015 1050 1120 1145 1215 1230 1250 1305 1310 1345 1400 44 32 45 66 21 7 34 51 59 40 23 32 40 75 22 19 56 23 34 25 49 69 70 44 25 32 37 40 23 19 25 45 56 8 56 23 50 56 44 47 56 23 58 44 3 3 3 3 5 9 3 3 3 3 5 3 5 5 3 3 3 3 3 9 3 3 9 3 3 3 9 3 3 3 4 3 3 9 3 9 3 3 5 3 3 9 5 5 2 1 2 1 1 2 2 2 2 1 1 2 2 2 1 1 2 1 1 1 2 2 2 1 1 2 2 1 1 2 1 2 1 1 1 1 1 2 2 1 2 2 2 1 2 1 1 1 1 3 1 1 1 1 2 1 2 2 1 1 2 1 1 1 2 1 2 3 1 1 2 1 1 1 1 2 1 1 2 1 2 1 2 1 2 1 2 1 8 1 8 3 8 1 8 8 1 8 9 8 1 1 9 8 9 1 8 1 9 1 3 8 8 1 8 8 1 8 8 1 1 1 2 1 8 8 9 8 9 1 9 1 2 2 2 2 2 2 2 2 2 2 1 2 2 2 1 2 1 2 2 2 1 2 2 2 2 2 2 2 2 2 2 2 2 2 1 1 2 2 1 2 1 2 1 2 385 135 370 96 380 150 350 360 180 360 300 310 160 150 300 420 150 160 310 150 150 170 135 96 325 160 375 300 190 280 345 150 140 120 80 80 340 350 250 285 250 130 75 150 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 5 5 5 5 5 5 5 17 18 19 20 21 22 23 24 25 26 1 2 3 4 5 6 7 8 9 10 11 12 13 14 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 1 2 3 4 5 6 7 1430 1500 1520 1520 1545 1610 1630 1645 1705 1730 800 845 920 1030 1110 1150 1200 1240 1250 1330 1600 1640 1700 1715 800 845 915 940 1035 1050 1130 1210 1230 1245 1320 1430 1510 1530 1610 1720 800 815 900 915 945 1015 1030 12 40 39 47 50 46 45 23 48 32 23 19 44 32 50 43 50 48 50 9 45 34 56 75 44 46 48 40 23 30 50 27 22 18 23 69 45 23 12 35 23 29 40 48 66 45 33 3 3 5 9 5 5 3 3 3 3 3 3 3 3 5 3 3 3 5 3 3 3 3 3 3 3 3 3 9 9 3 5 9 3 3 9 9 3 3 5 5 3 3 9 3 2 3 1 2 1 1 1 2 2 1 1 1 1 1 2 1 1 2 2 1 1 2 2 1 1 1 2 1 1 1 1 1 1 1 1 1 2 2 1 2 2 2 1 2 2 1 1 1 2 1 1 2 2 1 1 1 2 2 2 1 1 2 2 2 2 2 2 1 3 1 2 1 2 2 2 1 1 1 1 1 1 1 1 2 1 2 2 3 2 2 1 1 1 1 1 3 1 8 1 8 8 9 8 1 1 1 1 1 8 2 8 9 1 1 8 2 1 9 9 3 9 8 1 1 8 8 1 3 3 9 1 3 9 1 1 9 9 1 9 9 8 1 1 2 2 2 1 2 1 2 2 2 2 2 2 2 1 2 1 2 1 2 2 2 1 1 2 1 2 2 2 2 2 2 2 2 1 2 2 1 2 2 1 1 2 1 1 2 1 2 150 315 150 250 250 250 325 140 150 140 160 160 275 150 350 300 150 80 350 96 160 300 300 125 350 375 240 260 350 410 160 160 120 350 140 225 250 160 150 300 280 160 300 300 360 150 96 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 6 6 6 6 6 6 6 6 6 6 6 6 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 1 2 3 4 5 6 7 8 9 10 11 12 TOTALS 122 1140 1205 1210 1240 1250 1300 1320 1340 1400 1430 1500 1520 1540 1600 1700 1710 1710 1710 1740 910 930 1040 1050 1110 1120 1140 1215 1220 1300 1310 1330 21 19 45 60 55 14 23 60 69 45 4 66 19 27 44 50 20 38 34 5 23 43 44 11 48 12 12 56 60 34 63 5 5 3 3 3 9 3 3 3 3 5 3 5 3 3 9 5 3 9 3 3 3 3 3 9 3 3 3 5 3 3 1 2 2 1 2 2 2 1 1 2 1 2 2 1 2 1 1 1 2 1 2 1 2 1 2 1 1 1 1 2 1 1 3 2 2 1 1 1 2 2 2 3 1 2 1 2 1 1 1 2 1 2 2 1 2 2 3 2 2 2 1 2 9 1 8 2 8 1 9 1 3 8 1 3 9 9 1 1 8 9 1 1 1 9 9 1 1 8 9 9 9 8 3 1 2 2 2 2 2 1 2 2 2 2 2 1 1 2 2 2 1 2 2 2 1 1 2 2 2 1 1 1 2 2 $27,177 DAY = 1 = Monday, 2 = Tuesday, 3 = Wednesday, 4 = Thursday, 5 = Friday, 6 = Saturday NUM = Arrival order (1 = first person to arrive) ART = Arrival time TOWN: SEX 1 2 3 4 300 200 340 101 320 140 300 160 120 340 96 170 240 240 160 180 310 260 140 160 170 300 150 120 150 96 200 200 200 350 140 AGE = Age in years Middleboro Mifflenville Jasper Harris City 5 6 7 8 Statesville Carterville Boalsburg Minortown 1 = male, 2 = female FIRST = Is this your first ever visit to a PCS center? 9 Other 1 2 3 Yes No, and it is not a medically ordered return visit. No, it is a medically ordered return visit INS = Insurance coverage/payment 1 Commercial insurance 2 Cash, check, or credit card 3 Medicare 8 Workers’ compensation 9 Employer pays PHY = Physical? 1 Yes 2 No CHARGE = Gross billed charges ($) Statement of Operations for the 12-Month Period Ending December 31, 2013–2017 and the 2018 Budget Statement of Operations Revenue 2018 Budget 2017 2016 2015 2014 Room and board 4,135,329 215,383 Skilled care Medicare Part A Commercial 3,977,963 202,582 3,820,494 225,230 3,820,494 210,494 3,724,383 236,191 3,816,373 1,745,292 97,292 139,292 10,148,961 Intermediate care Medicaid Self-pay VA Private insurance Total room and board 4,156,604 1,325,988 92,083 97,607 9,852,827 4,198,356 1,839,202 92,363 45,393 10,221,038 4,145,291 1,820,394 90,383 23,040 10,110,096 3,953,282 2,134,203 189,243 21,450 10,258,752 834,282 54,303 Skilled care Medicare Parts A and B Commercial 795,593 38,675 790,373 39,294 713,282 60,393 702,393 50,383 18,373 0 906,958 Intermediate care Medicaid Other Total ancillary revenue 19,547 0 853,815 14,292 0 843,959 13,258 0 786,933 16,393 0 769,169 Interest Miscellaneous Total other revenue 18,417 3,683 22,100 13,292 3,125 16,417 15,202 5,403 20,605 16,729 6,230 22,959 Total revenue 10,728,742 Ancillary revenue Other revenue 21,494 3,200 24,694 11,080,613 (315,230) Less provider tax Less ancillary conractual allowances (3,129,492) 7,635,891 Total net revenue 11,081,414 10,917,634 11,050,880 (313,081) (343,560) (313,596) (302,383) (3,057,067) (3,100,867) (2,948,202) (3,000,272) 7,358,594 7,636,987 7,655,836 7,748,225 2015 2014 1,840,292 550,383 1,934,929 480,272 Expenses 2018 Budget 2017 2016 Salaries 1,790,400 560,304 Nursing Dietary 1,789,393 556,933 1,800,249 555,002 120,494 65,202 24,300 145,892 108,202 135,200 109,303 82,340 75,300 60,203 60,392 3,337,532 Ancillary–PT Ancillary–OT Ancillary–ST Ancillary–RT Housekeeping Administration Social services Recreation Physician services Laundry Maintenance Total salaries 103,272 62,701 22,130 140,155 104,383 131,340 104,838 79,362 73,278 58,964 55,282 3,282,031 105,230 68,303 20,130 130,202 110,393 141,200 103,292 80,350 70,282 68,002 65,303 3,317,938 107,292 64,393 25,303 120,303 131,303 178,202 103,202 78,383 82,345 78,393 62,010 3,421,804 107,252 58,303 27,393 127,303 130,292 204,393 103,684 74,902 88,202 88,303 60,292 3,485,520 1,134,761 Benefits, all 956,838 995,381 1,094,977 1,219,932 4,472,293 Total salaries and benefits 4,238,869 4,313,319 4,516,781 4,705,452 50,000 30,200 33,000 17,500 16,200 12,500 10,500 8,500 8,000 7,893 5,000 2,000 4,500 5,000 1,200 211,993 Admin and general Accounting fees Telephone Insurance–general Payroll services MIS management Dues and licenses Office supplies Postage Legal Auto Advertising Misc. bank charges Admin equipment rental Other professional fees Printing and publishing Total admin and general CY 60,000 33,799 30,319 18,228 16,415 13,054 10,424 9,379 8,000 7,893 6,000 3,800 4,785 8,979 1,489 232,564 CY-1 60,000 34,292 29,200 18,200 16,000 14,303 8,939 9,100 12,503 7,893 6,000 2,000 5,640 3,502 1,648 229,220 CY-2 70,000 35,292 29,500 18,400 16,000 13,500 7,830 9,320 17,394 7,893 5,780 2,560 5,500 3,012 1,102 243,083 CY-3 80,000 35,920 34,290 16,393 15,300 17,202 5,920 8,983 12,302 7,893 5,500 2,830 4,950 2,640 1,100 251,223 25,300 60,383 220,450 21,340 277,500 200,450 31,500 210,494 10,000 64,897 Other operating expenses Maintenance supplies Maintenance repairs Utilities–all Oxygen services Food General supplies Laboratory services Pharmacy services Imaging services Medical equipment rental 24,010 50,880 219,383 20,175 267,039 202,364 28,511 207,494 11,003 64,897 22,310 34,272 240,120 18,393 254,499 190,303 32,404 215,450 13,204 64,897 22,740 23,784 250,123 17,202 255,206 183,484 28,400 212,340 15,202 64,897 21,640 24,450 250,282 14,383 244,351 178,202 23,450 215,202 11,023 60,200 920,000 200,400 2,242,714 Capital lease Depreciation–all Total other 900,000 204,783 2,200,539 900,000 205,294 2,191,146 900,000 210,494 2,183,872 900,000 211,474 2,154,657 600,000 6,600 606,600 750,000 6,000 756,000 550,000 5,325 555,325 500,000 5,270 505,270 7,278,572 7,489,685 7,499,061 7,616,602 Nonoperating expenses 650,000 4,000 654,000 Management fee Bad debt Total 7,581,000 Total expenses 7,635,891 Total net revenue 54,891 Pretax profit (loss) 19,212 All taxes 35,679 Profit (loss) after taxes 7,358,594 80,022 7,636,987 147,302 7,655,836 156,775 7,748,225 131,623 28,008 52,014 51,556 95,746 54,871 101,904 46,068 85,555 2013 3,650,292 190,393 3,640,439 2,340,203 83,405 18,450 9,923,182 650,393 47,293 18,363 200 716,249 18,560 3,720 22,280 10,661,711 342,474 (2,947,353) 8,056,832 2013 1,997,239 515,388 113,282 62,120 25,303 136,303 130,282 180,292 103,606 78,393 67,393 98,303 61,202 3,569,106 1,284,878 4,853,984 CY-4 80,000 36,303 40,202 16,300 15,100 13,200 4,320 7,839 14,393 7,893 4,000 3,210 4,640 29,456 867 277,723 20,765 26,780 260,383 18,303 242,993 178,202 287,340 225,202 9,303 60,200 900,000 211,574 2,441,045 400,000 3,120 403,120 7,975,872 8,056,832 80,960 28,336 52,624

CLICK HERE TO GET A PROFESSIONAL WRITER TO WORK ON THIS PAPER AND OTHER SIMILAR PAPERS

CLICK THE BUTTON TO MAKE YOUR ORDER

error: Content is protected !!