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The IRS issued long-awaited final (T.D. 9636) and proposed regulations regarding the treatment of expenditures incurred in acquiring, producing, or improving tangible assets, including rules on determining whether costs related to tangible property are deductible repairs or capital improvements.

The IRS noted that it had received many comments on the regulations, most of which it addressed in issuing the rules. (The AICPA submitted a comment letter recommending various changes, described here.)

The regulations affect all taxpayers that acquire, produce, or improve tangible property. The final regulations, which will be published in the Federal Register on Sept. 19 and apply to tax years beginning on or after Jan. 1, 2014, do not finalize or remove the temporary regulations governing dispositions of property under Sec. 168. Instead, to address significant changes in this area, revised proposed regulations were issued at the same time as the final regulations.

The final regulations adopt the temporary regulations issued in 2011 (T.D. 9564), with the following changes:

In response to comments that the $100 threshold for property that is exempt from capitalization was too low, the final rules raise it to $200 and retain the rule that the amount can be increased in IRS guidance. The rules also incorporate the definition of standby emergency spare parts contained in Rev. Rul. 81-185 and make these spare parts eligible for the optional election to capitalize certain materials and supplies.

The final rules retain the rule in the temporary regulations permitting taxpayers to elect to capitalize certain materials and supplies but, in response to comments, limit the rule to rotable, temporary, or standby emergency spare parts.

The rules clarify that taxpayers may revoke the election discussed above by filing a ruling request, which the IRS will grant if the taxpayer establishes that it acted reasonably and in good faith and that revocation will not prejudice the government.

The final rules change the requirement that taxpayers using the optional method for pools of rotable spare parts use it for all pools of rotable spare parts used in that trade or business to permit taxpayers to not use the optional method for those pools of rotable spare parts for which it does not use the optional method in its books and records for the trade or business.

Also in response to many taxpayer comments, the final rules clarify the de minimis rules, including permitting the safe harbor to be elected each year, providing rules for taxpayers without applicable financial statements to use the method, and simplifying the complicated method for calculating the ceiling for applying the de minimis amount provided in the temporary regulations.

The preamble clarifies that earlier revenue procedures treating certain property as materials and supplies are not affected by the final rules.

Again in response to comments, the final rules allow taxpayers that are members of consolidated groups for financial statement purposes but not for federal income tax purposes to use the applicable financial statements and accounting procedures of their group to qualify for the de minimis safe harbor.

The final rules change the treatment of additional costs of acquiring property subject to the safe harbor to include additional invoice costs, such as delivery fees.

Again in response to comments, the final rules simplify the de minimis safe harbor by requiring all materials and supplies be included if taxpayers elect to use the safe-harbor method.

Another change is a clarification of the interaction of the de minimis rule with the rule under Sec. 263A that certain property be capitalized.

The final rules clarify the meaning of certain terms that are used in determining contingency fees for inherently facilitative costs in acquiring property that are required to be capitalized.

In response to comments, the final rules provide that taxpayers may deduct the removal cost when they remove a unit of property.

A significant change for small taxpayers is that taxpayers with gross receipts of $10 million or less can elect to deduct, for buildings that initially cost $1 million or less, the lesser of $10,000 or 2% of the adjusted basis of the property for repairs, etc. each year.

The IRS also issued proposed regulations on dispositions of property depreciable under the Modified Accelerated Cost Recovery System (REG-110732-13). The IRS had announced in Notice 2012-73 that it intended to revise the disposition rules that appeared in the temporary regulations.

Friday’s proposed regulations contain those revisions, but taxpayers can continue to apply the rules in Temp. Regs. Secs. 1.168(i)-1T and 1.168(i)-8T for tax years beginning on or after Jan. 1, 2012, and before Jan. 1, 2014.

While the proposed regulations contain many of the same property disposition rules as the 2011 temporary regulations, they make changes to the rules on determining the asset disposed of and the qualifying disposition of an asset in a general asset account. They also contain new rules for partial asset dispositions.

Comments on the proposed regulations are requested within 60 days of their publication in the Federal Register(scheduled for Sept. 19), and a public hearing has been scheduled for Dec. 19. Source: AICPA

 
 
 
 

INVESTMENT INCOME TAX TO IMPACT ESTATES AND TRUSTSThe Patient Protection and Affordable Care Act (P.L.111–148), (as amended by the Health Care and Education Reconciliation Act of 2010 (Pub.L. 111-152), contains a 3.8% net investment income tax (NIIT), that will impact estate and trusts, starting in 2013.  

For tax years beginning after 2012, new Internal Revenue Code (IRC) section 1411 imposes a 3.8 percent tax on certain passive investment income of individuals and of trusts and estates above certain threshold amounts.  To assist in planning to minimize the impact of the tax on estates and trusts, practitioners should understand what income it applies to and how the tax is calculated.

This page contains resources for members to better assist their clients in planning for the 3.8% net investment income tax and its impact on trusts and estates.  It includes links to webinars that cover the new tax and estate and trust income, avoiding gains on funding, the timing of distributions, proper investments to avoid the NIIT and more.  We appreciate the contributions from Robert Keebler, an AICPA member who developed many of these resources and is making them available to our members. Source: AICPA.

 

IRS Changes Tax Filing Requirements for Large Corporations, PartnershipsThe Internal Revenue Service said it will be making changes to the filing requirements for corporate and partnership taxpayers with assets of between $10 million and $50 million in an effort to lighten the burden.

The changes pertain to the Schedule M-3 filing requirement for taxpayers with assets between $10 million to $50 million for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B.

These business taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III. The changes will be effective for tax years ending on Dec. 31, 2014, and later.However, the IRS added that no changes are currently planned to the Schedule M-3 requirements for Forms 1120-L or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

The IRS said the reason for the changes is to reduce filing burden and to simplify reporting for these corporations and partnerships. The changes affect the filing requirements for Schedule M-3, “Net Income (Loss) Reconciliation for Corporations with Total Assets of $10 Million or More.”

Effective for tax years ending Dec. 31, 2014 and later, corporations and partnerships with at least $10 million but less than $50 million in total assets at tax year end will be permitted to file Schedule M-1 instead of Schedule M-3, Parts II and III. Schedule M-3, Part I, lines 1-12 will continue to be required for these taxpayers. Those taxpayers electing to file Schedule M-1 must report book income on Schedule M-1, line 1, equal to the book income amount reported on Schedule M-3, Part I, line 11. Corporations and partnerships with $10 million to $50 million in total assets may voluntarily file Schedule M-3 Parts II and III rather than Schedule M-1. This change applies to corporations and partnerships filing Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065B.

Corporations and partnerships filing Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065B with $10 million to $50 million in total assets will not be required to file Form 1120 Schedule B, Form 1065 Schedule C or Form 8916-A.

The IRS’s Large Business & International Division is continuing to consider changes to Schedule M-3 and to the requirements for the book-to-tax reconciliation for corporations with $10 million to $50 million in total assets filing Form 1120-L, 1120-PC, or filing as a mixed group including the requirement that mixed groups sub-consolidate and file Form 8916, the IRS noted. In addition, the IRS LB&I Division is considering changes to Schedule M-3 and to the requirements for the book-to-tax reconciliation for corporations and partnerships with $50 million or more in total assets.

Schedule M-1 detail is currently filed electronically as four attachments, one each to Schedule M-1 lines 4, 5, 7, and 8.  This will not change, according to the IRS.

Partnerships with less than $10 million in total assets that are currently required to file Schedule M-3 (adjusted total assets of $10 million or more, total receipts for $35 million or more, or a reportable entity partner also required to file Schedule M-3) will continue to file Schedule M-3, Part I and may elect to file Schedule M-1 in place of Schedule M-3, Parts II and III.  Partnerships with less than $10 million in assets will not be required to file Form 1065 Schedule C or Form 8916-A.

Corporations and partnerships with less than $10 million in total assets that are not otherwise required to file Schedule M-3 are currently allowed to voluntarily file Schedule M-3. These taxpayers can continue to voluntarily file Schedule M-3, according to the IRS, and they may elect to file Schedule M-3 Parts I, II, and III or to file Schedule M-3 Part I and to file Schedule M-1 in place of Schedule M-3 Parts II and III. Such corporations and partnerships will not be required to file Form 1120 Schedule B, Form 1065 Schedule C, or Form 8916-A.

 
 
 
 
 
 

Lawmakers Blast IRS for Targeting Conservative NonprofitsHouse and Senate lawmakers on May 10 blasted the IRS after learning that the Service had targeted approximately 75 conservative groups for additional scrutiny. In February 2012,

Tea Party organizations reportedly received letters from the regional IRS office in Cincinnati, demanding hundreds of pages of documents with little indication of the criteria being applied.

The IRS released the following statement: "Between 2010 and 2012, the IRS saw the number of applications for section 501(c)(4) status double. As a result, local career employees in Cincinnati sought to centralize work and assign cases to designated employees in an effort to promote consistency and quality. This approach has worked in other areas. However, the IRS recognizes we should have done a better job of handling the influx of advocacy applications. While centralizing cases for consistency made sense, the way we initially centralized them did not. Mistakes were made initially, but they were in no way due to any political or partisan rationale. We fixed the situation last year and have made significant progress in moving the centralized cases through our system."

The statement noted that, "[t]o date, more than half of the cases have been approved or withdrawn. It is important to recognize that all centralized applications received the same, even-handed treatment, and the majority of cases centralized were not based on a specific name. In addition, new procedures also were implemented last year to ensure that these mistakes won’t be made in the future. The IRS also stresses that our employees—all career civil servants—will continue to be guided by tax law and not partisan issues."

"While I’m glad to see the IRS apologize for unfairly targeting conservative groups, this frankly isn’t enough," said Senate Finance Committee ranking member Orrin G. Hatch, R-Utah, in a statement issued to the press. "We need to have ironclad guarantees from the IRS that it will adopt significant protocols to ensure this kind of harassment of groups—whether liberal, conservative or moderate—that have a constitutional right to express their own views never happens again."

The White House immediately condemned the IRS action, saying it was inappropriate and was under investigation by the IRS Inspector General. "This matter is under investigation," White House Spokesman Jay Carney said at a briefing. "What we know of this is of concern and we certainly find the actions taken, as reported, to be inappropriate, and we would fully expect the investigation to be thorough and for corrections to be made in a case like this."

Senate Republican Leader Mitch McConnell, R-Ky., had earlier called on the Obama administration to do a government-wide review in the wake of the IRS’s acknowledgment that the Service targeted conservative groups during the 2012 national election. "Today’s acknowledgment by the Obama administration that the IRS did, in fact, target conservative groups in the heat of last year’s national election is not enough," said McConnell. "Today, I call on the White House to conduct a transparent, government-wide review aimed at assuring the American people that these thuggish practices are not underway at the IRS or elsewhere in the administration against anyone, regardless of their political views."

House lawmakers followed suit, immediately declaring that they would start an investigation. House Majority Leader Eric Cantor, R-Va., announced that the House will investigate the IRS for targeting conservative tax-exempt organizations for their political affiliation. "The IRS cannot target or intimidate any individual or organization based on their political beliefs. The House will investigate this matter," declared Cantor.

House Ways and Means Subcommittee on Oversight Chairman Charles W. Boustany, R-La., said there is an ongoing investigation by his committee of the matter. "When I was made aware the Internal Revenue Service may be unfairly targeting conservative groups based on their political beliefs, I immediately directed the subcommittee which I lead, the Ways and Means Subcommittee on Oversight, to conduct a thorough investigation into this matter," said Boustany. "As we learned today, the concerns of these conservative groups who felt they were being unfairly targeted have been justified." Boustany sent a letter to the Service insisting the IRS provide copies to the House Ways and Means Committee of all correspondence containing the words "tea party," "patriot" or "conservative," as well as the names and titles of any Service employees involved in delaying the approval of the applications in question. "Since the inception of this investigation, the Ways and Means Committee has persistently pushed the IRS to explain why it appeared to be unfairly targeting some political groups over others—a charge they repeatedly denied," Boustany wrote. "My greatest concern is what would have come from this blatant abuse of power if members of Congress, as well as others, had not spoken up and stepped in to question the IRS about these activities."

In August 2012, 10 Senators sent a letter to then-IRS Commissioner Douglas H. Shulman asking the Service to clarify its intentions for 501(c)(4) organizations. In March 2012, a dozen Republican senators called on the IRS to prevent politics from playing a role in any action taken on nonprofit 501(c)(4) organizations after several groups applying for the status received excessive follow-up inquiries from the Service. A similar group of senators questioned the Service’s preservation of privacy protections for these groups in June 2012.

American Taxpayer Relief Act Extends Bush-Era Tax Cuts.In the early hours of January 1, 2013, the Senate passed, by an 89-8 vote, the American Taxpayer Relief Act of 2012 (P.L. 112-240), which, along with many other provisions, permanently extends the so-called Bush-era tax cuts for low- and middle-income individuals.

The House followed with passage by a 257-167 vote late in the day on January 1, 2013. Thus, the more than decade-long fight over the fate of the tax cuts, originally enacted under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (P.L. 107-16), accelerated under the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) (P.L. 108-27) and extended by Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (2010 Tax Relief Act) (P.L. 111-312) comes to an end. President Obama signed the bill into law on January 2, 2013.

When EGTRRA and JGTRRA were originally enacted, they were subject to a sunset provision that helped satisfy budget requirements and caused all of the changes to expire at the end of 2010, including a return to pre-2001 law for estate and gift taxes. After a long battle at the end of 2010, the 2010 Tax Relief Act extended the Bush-era tax cuts for two years and set the estate tax at a maximum 35-percent rate with an inflation-adjusted $5 million exemption. Now, in 2012, after an even longer battle featuring a lame duck Congress and newly re-elected President, the 2012 Taxpayer Relief Act was passed just in time to spare a majority of taxpayers a significant tax hike.

The legislation preserves the existing lower rates on capital gains and dividends for low- and middle-income individuals, but increases those rates on higher-income individuals. It also locks in a maximum 40-percent rate on estate and gift taxes (with the same inflation-adjusted $5 million exemption effective in 2011 and 2012). The Act includes permanent AMT relief, extends bonus depreciation one year to property generally placed in service before January 1, 2014, increases the Code Sec. 179 dollar and investment limitations for tax years beginning in 2012 and 2013, provides the Medicare “doc” fix for 2013 and extends unemployment insurance. Finally, dozens of other expired or expiring provisions, including some not subject to the EGTRRA and JGTRRA sunsets, are extended, including:

Marriage penalty relief

Deductions fo rstudent loan interest, and tuition and fees

Enhanced child tax, and child and dependent care credits

Simplified earned income credit

Deductions for primary and secondary school teacher expenses

Deductions for state and local sales taxes

Research credits

Energy-efficiency credits for homes and vehicles, and

Many more provisions

The expiration of the Bush-era tax cuts was just one portion of what had become known towards the end of 2012 as the “fiscal cliff.” Other non-tax provisions that carried a December 31, 2012 deadline included budget sequestration mandated by the Budget Control Act of 2011 and various subsidies related to agriculture. The American Taxpayer Relief Act of 2012 also addressed those issues.

 

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L'ex colosso statunitense del commercio chiede l'accesso al Chapter 11 a quasi cento anni dall'apertura del primo negozio. Un buco da 10 miliardi


Il commercio online vale più di 27 miliardi, ma l'Italia è ancora in ritardo

Ci sono aspetti da migliorare, come la presenza delle imprese sui canali web per vendere all'estero


Plastica ecologica dal Tetrapak: la startup piemontese alla conquista del globo

Ecoplasteam è supportata dalla Swiss Merchant Corporation: dai contenitori fatti di cellulosa, plastica e alluminio ricava l'Ecoallene, un nuovo materiale plastico ecologico che può...


Colgate, multa da mezzo milione dall'Antitrust per il dentifricio sbiancante

Il colosso punito per la pubblicità ingannevole che fa credere ai consumatori di ottenere risultati contro l'ingiallimento dei denti in tre settimane di utilizzo


Risparmio.ilgiornale.it
Risparmio

Un anno complicato per i mercati emergenti

Le azioni e le valute dei mercati emergenti si sono indebolite dal febbraio 2018, cioè anche prima che le crisi in Turchia e in Argentina dessero il via al sell-off di agosto. Ciò è...


Fondi, rallenta la raccolta

Nel secondo trimestre del 2018 l’industria dei fondi comuni di investimento è cresciuta a livello globale del 4,4% raggiungendo 45,65 trilioni di euro. Valorizzati in dollari,...


Un Nobel alla sostenibilità della crescita

Quest’anno il Nobel per l’Economia è stato assegnato a Paul Romer e William D. Nordhaus per i loro studi sull’interazione tra innovazione, clima, dinamiche demografiche e sviluppo...


Bolla immobiliare, le città più a rischio

Dove scoppierà la prossima bolla immobiliare? Quali sono le città più a rischio? A tentare di dare una risposta è il Chief Investment Office di Ubs Global Wealth Management, che ogni...


I segreti dello Smart Money Index

Uno degli indici più famosi per comprendere quello che sta accadendo sui mercati azionari è lo Smart Money Index. Questo indice ha anticipato i più rilevanti movimenti rialzisti e...


Investimenti, i rendimenti attesi nei prossimi cinque anni

Azioni, obbligazioni, materie prime, liquidità. Quali sono i ritorni che gli investitori possono attendersi dalle diverse classi di attività nei prossimi cinque anni? Su questo tema...


Fondi comuni d’investimento, come affrontano le ondate di rimborsi?

I fondi comuni d’investimento offrono un buon livello di liquidità ai propri sottoscrittori. In generale risulta più facile, immediato e conveniente negoziare quote di un fondo...


Etf, l’azionario Usa guida la raccolta

Con oltre 7.800 strumenti quotati in tutto il mondo e masse gestite che hanno superato i 5.000 miliardi di dollari a livello globale, l’industria degli exchange-traded product, che...


Le tante facce degli ‘emergenti’

L’universo dei mercati emergenti è diventato sempre più variegato e lontano dal quadro uniforme di alcuni decenni fa. La Tailandia non accusa danni dalle turbolenze degli Em. La crisi...


Business, l’Italia resta indietro

L’Italia fatica a stare al passo con il resto del mondo sviluppato e perde posizioni nella classifica dell’attrattività per il business globale. E’quanto emerge dalla settima edizione...


WSJ.com: Europe Home
Europe Home

Teva Bids for Mylan, Seeking to Create Biggest Generics Firm

Teva Pharmaceutical has proposed to acquire rival Mylan for about $40 billion, a tie-up that would create the world’s biggest generic drug company by sales.


Credit Suisse Profit Rises

Credit Suisse posted an improved profit due, in part, to a pickup at its investment bank.


Traders Wield Social Media

Some individual investors are building trading careers using social media as their primary tool.


Migrants' Trip Takes a Tragic Turn

Their overloaded and listing boat collided with a rescue vessel; its captain and a crewman have been detained.


Norway Steams Up Investors in Pipeline

Investors in a gas pipeline are suing the government of Norway, usually seen as a safe place to do business, over changes they say will cost them billions of dollars.


Behind Ginni Rometty's Plan to Reboot IBM

Spending time with IBM CEO Ginni Rometty shows how she is trying to reinvent the nearly 104-year-old tech icon while it continues a yearslong slump.


Limited Fallout From Greek Bond Slump

Greek government bonds are in free fall. But looking at markets elsewhere in the eurozone, the stress barely shows.


Primark Grapples With Impact of Weaker Euro

Months away from its entry into the U.S., fast-fashion retailer Primark is also grappling with the impact of a weakening euro.


Peugeot to Boost Production

French car maker PSA Peugeot Citroën said it would increase production this year to capitalize on growth in European auto markets.


Fortunes of Kering Brands Diverge

Fashion holding company Kering reported Thursday a 3% increase in first-quarter revenue to €2.72 billion as strong sales at Yves Saint Laurent failed to make up for sluggish growth at...


Financials
Financials

Segro pushes up new leasing thanks to e-commerce demand


What sporty cars say about your fund manager

Taking the chequered flag with a powerful car could be a manifestation of ‘illusory superiority’


If winter is coming, will cash be king?

Cash — just don’t have too much in your portfolio


Ariane de Rothschild on why she wants to shake up private banking

Head of Edmond de Rothschild on the future of wealth and the family feud


Lost pensions could be worth £20bn

New study suggests millions of pots worth an average £13,000 are going unclaimed


Italy’s ambitious budget proposals in charts

Rome thinks plan will stimulate growth but critics worry about debt burden


Angolan bank chief warns lenders to boost capital

Institutions will disappear if they fail to reform, says Jose de Lima Massano


China homeowners stage protests over falling prices

Fears of property market downturn pile pressure on Beijing to stimulate economy


Malaysia rethinks foreign insurer ownership cap

Najib-era rule forcing billions of dollars in divestments expected to be rolled back


BlackRock’s low inflows highlight investor anxiety

Strong Goldman and Morgan Stanley results show divergence between US and rest of world


CNN.com - RSS Channel - App International Edition
CNN.com delivers up-to-the-minute news and information on the latest top stories, weather, entertainment, politics and more.

Sources: Saudi officer with ties to crown prince oversaw interrogation


Welcome to the era of impunity

"It doesn't matter. We won."


Recreational marijuana is now legal in Canada

Recreational marijuana is now legal all over Canada.


Chinese star Fan Bingbing seen in Beijing after lengthy disappearance

Chinese film star Fan Bingbing has appeared in public for the first time since she vanished without a trace three months ago, sparking rumors that she had been disappeared by the...


France's Macron reshuffles cabinet amid scandals, plummeting popularity

A year and a half into his first term, French President Emmanuel Macron is looking for a new start.


Harry and Meghan visit drought-stricken area on Australia tour


In photos: Prince Harry's and Meghan Markle's royal tour

Prince Harry and Meghan Markle, the Duke and Duchess of Sussex, on Tuesday kicked off an official royal tour of Australia, New Zealand, Tonga and Fiji.


May's Brexit crisis a 'Gordian knot,' EU warns

British Prime Minister Theresa May will face EU leaders Wednesday in a make-or-break summit, as European Council President Donald Tusk warned the UK is barreling towards a disastrous...


He was born an Indian prince but chose to become a Netflix star

Saif Ali Khan is no stranger to show biz.


Trump calls Stormy Daniels 'horseface' in Twitter tirade

The notifications began hitting phones just after sunrise.


Top News & Analysis

Coca-Cola's marketing slogan backfires in New Zealand

The beverage company had a vending machine signage in New Zealand that read, "Kia ora, mate" — which essentially translates to "Greetings, death," in the Maori language.


Asia's natural gas prices are rising. Now higher oil prices and tariffs could cause more pain

Prices of Asia's liquefied natural gas are set to go up on the back of surging oil prices and tightening supplies, analysts say.


Google's YouTube suffers a major outage

When users tried to access YouTube.com, they were greeted with a blank page that showed no videos. On the app, an error message read, "There was a problem with the network [503]."


IMF's Christine Lagarde postpones trip to the Middle East

The IMF's Christine Lagarde had been scheduled to attend an investing event in Saudi Arabia which has seen mounting cancellations since the disappearance of Washington Post columnist...


Bank of America CEO Moynihan says he cut jobs equal to the workforce of Delta Air Lines

Bank of America CEO Brian Moynihan said that the adoption of technology at the second-biggest U.S. lender has allowed him to cut 100,000 workers in less than a decade.


Suspects in journalist's disappearance had close ties to Saudi prince: NYT

Several of the suspects who were identified by Turkish officials in the disappearance of journalist Jamal Khashoggi had close ties to Crown Prince Mohammed bin Salman, The New York...


Trump says Cipollone will serve as next White House counsel

In an interview with the Associated Press, Trump said Cipollone, a former U.S. Justice Department lawyer who is currently litigation partner at Stein Mitchell Cipollone Beato &...


Trump says he's not to blame if Republicans lose the House in midterms

Trump spoke about his efforts on the campaign trail and said he didn't believe anybody ever had "this kind of impact."


Cramer reveals 5 health-care stocks he likes right now, including UnitedHealth and HCA

Jim Cramer continues his "power rankings" with the health-care sector. His stock picks include a hospital operator, an animal health play and a medical robot maker.


Wall Street's 'dean of valuation' says pot stocks are too pricey

While shares of marijuana companies may be reaching sky-high valuations, Aswath Damodaran believes "the numbers are not there" to invest confidently just yet.


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