Depending on the taxpayer's borrowing capacity and cost of capital, it may be costly or impossible to pay the tax, potentially exceeding the additional tax of deferring the gain to a year when higher rates apply. Taxpayers may initially use the installment method while retaining the flexibility to later accelerate gain by disposing of the note if circumstances change, including impending tax rate increases. The resulting amount will give the gross profit on the installment sale. Can be mentally and emotionally demanding. Sometimes, the most powerful techniques will also have a significant drawback: mortality risk. If you are a good salesman, you will be able to make pretty decent money and you may also get promoted rather soon. The financial statements should represent:if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[580,400],'accountinghub_online_com-leader-1','ezslot_10',157,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-leader-1-0'); The installment sales contracts offer several advantages to sellers and buyers. The buyer must have the skills necessary to operate the business over the long-term. If the company does not go public in the next five years, E will report a $1 million loss. Also, when the installment sales contracts represent a significant portion of the total sales, they should be recorded separately in the financial statements. An installment sale means that the buyers cash payments are spread over time, and the purchaser does not pay the entire amount at closing. Receiving payments over time also impacts the sellers personal finances. After evaluating the pros and cons of electing out of the installment method, a taxpayer choosing to report gain on the installment method may be able to accelerate gain if circumstances change. An entity would first calculate its gross profit margin. The sales costs are $9,000. Julie owns 70% of Premier Sporting Goods, and has two partners who own the remaining 30%. An installment sale affects the sellers tax liability on the sale. The tax reform legislation known as the Tax Cuts and Jobs Act11 added three incentives for taxpayers to reinvest capital gains in an opportunity zone fund during a 180-day replacement period: Final opportunity zone regulations provide two options for a taxpayer to determine when a 180-day period begins with respect to installment gain. Free weekends and holidays. Hence, make sure to learn as much about sales as possible before you get into this field since the sales environment can just be merciless if you dont have the skills that are necessary for successful salesmen. He retires in 2021 and sells the stock of the company for installment payments totaling $10 million. Brokers maintain a network of accountants, attorneys, and investors who work on business sales. Net operating loss carryovers generated prior to 2018 expire after 20 years.22 Several other tax attributes are subject to expiration provisions as well, including charitable contribution carryovers, tax credit carryovers, and corporate capital loss carryovers. However, there will also be periods of the year where you will barely make any sales and if you dont save enough money during those good times, you may suffer from financial problems during bad runs. However, a proposal by President Joe Biden's administration to raise the top capital gains rates for those making more than $1 million per year from 20% to 39.6% (23.8% to 43.4%, including the 3.8% net investment income tax) has taxpayers and their advisers considering whether to elect out of the installment method for recent sale transactions.4 This article summarizes some of the pros and cons of electing out of the installment method, which are also listed in the chart below, "Pros and Cons of Electing Out of the Installment Method. With a change in credit profile, the default risk would increase and hence the interest rate. Marcum Merges Starter-Fluid into National Financial Accounting & Advisory Practice. 13For investments held for at least seven years. Finishing high school will often be enough. If you are still interested in becoming a sales representative, you should also get detailed information on salaries, job prospects, future outlook, work-life balance, educational requirements, duties and job satisfaction of salespersons. It also offers an alternative accounting approach of recognizing deferred revenue. 453A generally imposes interest on the tax deferred (with the tax amount being calculated at the maximum rate under Sec. The installment method is an alternative accounting approach to accrual accounting. Since your income will vary depending on the volume of sales you make, you may have periods of the year where you make pretty good money. R cannot carry the loss back. In the installment method of accounting, the buyer received goods at the beginning and makes payments in installments over the contract period. A Deferred Sales Trust is a tax strategy based on IRC 453, which allows the deferment of capital gains realization on assets sold using the installment method proscribed in IRC 453. Working in sales can be a nice career for extroverted people. They can buy large merchandise and large real estate projects using installment sales contracts that would otherwise require large upfront investments. This could has actually a negative feeling your credit score 1st. An entity should first separate the installment sales record. "There's a bit of Ying and Yang," Gerhard Oosthuizen, chief technology officer of Entersekt, a . The seller can reduce the losses by deducting the net realizable value of the repossessed asset. Basically, you just have to convince your clients that they need a certain product and that it provides them with more value than it costs. Charging interest incentivizes the buyer to repay the principal balance as soon as possible. Finally, to calculate the taxable gain each year . Use of losses from other sources may be limited. Absence of express statutory sanction. From a tax perspective, this could be beneficial if it would allow the seller to stay under the thresholds for triggering the 3.8% net investment income tax (NIIT) or the 20% long-term capital gains rate. When grain is delivered in November and sold under a contract that calls for payment the following January, technically a farmer has elected to use the installment method in the tax law. The taxpayer can accelerate gain by disposing of the installment note receivable.25 Dispositions of an installment note include sales of the note, pledging the entire installment receivable as collateral,26 cancellation of the note or its otherwise becoming unenforceable, or giving the note to a family member or charity. This can be problematic, especially in case you dont want to work in sales forever but rather aspire to a different career. If R does not generate any capital gains during his retirement, he is able to use only $3,000 per year of the loss. Yearly computation of changing gross profit rates and record-keeping of installments sales can be a complex and cumbersome task for many entities. They will also evaluate the experience level and track record of each potential buyer. As long as the purchase price and interest rate are reasonable, theres no taxable gift involved. Cons for the Home Seller Here are some downsides for sellers to consider before offering to, in essence, loan the buyer money with which to buy the home. Monetary Risk Due to Change in the Value of Asset. When installment sales contracts represent a significant proportion of the total sales, they should record them separately in the financial statements. [ix] For tax purposes, the gain from such a sale is reported by the seller using the installment method. In that case, a sale of the interest shortly after your death would not generate a capital gain. Bank of America Near Me How To Find Branch Locations and ATMs Nearby, and More, Technology projects that require long-term commitments. In fact, many introverted people who work in sales have a hard time making enough money to pay their bills. After evaluating the pros and cons of electing out of the installment method, a taxpayer choosing to report gain on the installment method may be able to accelerate gain if circumstances change. This site uses cookies to store information on your computer. Since then, it has been known as ZipPay. The three agree on an installment sale approach. It is more suitable for sales contracts where the buyers make regular installment payments. Several variables can impact your tax liability. Jeffrey Levine:Good to be with you, Bob. What is Unearned Revenue? This method of revenue recognition records profit in proportion when an installment is received. If the buyer develops new lines of business after the sale, the revenue is not used to calculate the sellers contingency payments. The adviser should inform the taxpayer of the option of electing out and the ramifications of the election, but the decision is ultimately the taxpayer's. Even factoring in the time value of money, K may be better off electing out of the installment method. While this may cause a certain level of pressure, it can also give you the motivation to work hard and to really live for your salesman career. Read ourprivacy policyto learn more. People also believed that by drinking alcohol, it will endanger American's health, and lower an individual's productivity. Another disadvantage of being a salesperson is that you will have to sell many products you may not even believe in. If the IRS successfully took this position, you would recognize a capital gain on the sale of the interest at the time of transfer to the trust. The seller would need to calculate the gross profit rate and gross profit margins for installments received for every year separately. You also can defer capital gains on the sale by spreading the gain over the note term. The amount of principal received and reported each subsequent year will be based upon the terms of the installment agreement. . Instead of reporting $1,000,000 of gain in one year, maybe if you have this installment sale over 10 years, for instance, you could have $100,000 of gain over each of those years. Hence, it will matter more than in most other jobs how you perform at work as a salesperson and if you dont have the sales DNA, you may financially struggle sooner or later. She has no basis in the stock, and the first payment is due in 2022. Most contracts in sales are also designed in such a way that you make more money the more you sell. Unlike the accrual method, it does not fully recognize gross profit from a sale transaction at the time of sale. 5 Advantages of Sale Leasebacks. An installment sale may make sense if the seller wishes to spread the gain over a number of years. Credit In addition, you keep legal title to the property until the buyer pays the final installment. Virtual Onboarding During COVID What Are We Missing? Installment sales contracts are also prone to credit and default risks. The experts at Raincatcher have worked on thousands of business sales, and they can help you sell your business in less time, and for an attractive price. 1 for individuals and Sec. S could elect out of the installment method in 2021 and use money from other sources to fund the $500,000 investment. We know that estate planning can be complex. As mentioned above, the entity records the sale at the time of the contract. The likelihood the company will go public is relatively low, and an appraiser determines the fair market value (FMV) of the contingent payment is $1 million. Survival for Small Businesses. Another possible way of securing the sellers interest is to use third-party guarantees. However, both parties can mutually agree on the inclusion of certain clauses for forfeit and foreclosures.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[336,280],'accountinghub_online_com-leader-2','ezslot_15',160,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-leader-2-0'); Installment sales contracts can easily embed the foreclosure clause that empowers sellers to repossess assets if the buyers default on payments. 11 for corporations) using the installment method if the sale price of the property sold exceeds $150,000 and the face value of installment notes that arose during the tax year and are outstanding at close of the tax year exceeds $5 million. Thus, no job is the same and job descriptions may not completely fit your individual experiences. You also have to learn about latest trends in your industry and how those trends affect employees and clients. Installment sales contracts are arrangements where the buyer makes a small initial payment and the remaining balance is paid in installments. Association of International Certified Professional Accountants. 2. Questionable since you are replaceable pretty easily. If you die holding the promissory note, your estate may recognize capital gain on any unpaid principal. The gain (or loss) resulting from a disposition of an installment obligation is considered to result from the sale or exchange of the property in respect of which the installment obligation was received.27, The installment method does not apply to partnership redemptions. As a salesman, you will often be able to work in a rather protected environment and while many other people have to suffer from the cold outdoors, you will be able to use heating and may even be able to enjoy a nice coffee indoors. Accelerating gain recognition may allow certain carryovers to be absorbed prior to their expiration. There are risks and rewards for a seller, however, and a business broker can help you make an informed decision. Not many other people with similar qualifications will make this amount of money and working in sales can therefore give you the opportunity for a fancy lifestyle. However, the revenue and expenses are recorded at the time of cash receipts. Opportunities are almost endless in this regard any thanks to our modern state of the world, there are so many sales channels to choose from and instead of just working for a company, you can start your own sales business pretty easily if you are willing to put in the work and learn about those new channels that currently change the world. Wealth Management, Private Client Services, Tax & Business, Tax Advisory Services, Advisory. All rights reserved. No special educational requirements for becoming a salesperson. Everest 2015 Starts @ 628,000 5 Used Cars Available. The installment method aligns revenue and expense recognition with the installment cash receipts. However, by selling your interest in the asset to a grantor trust (and thereby removing the interest from your estate), the property will not obtain the step-up in cost basis upon sale or at your death. Retirement Daily's Robert Powell caught up with Jeffrey Levine, CPA and tax pro from Buckingham Strategic Wealth Partners, to explain everything you need to know about an installment sale. The revenue recognition and expenses are also recorded when incurred. Everest 2018 Starts @ 1.448 Million 11 Used Cars Available. It also offers an alternative accounting approach of recognizing deferred revenue. The installment is more suitable where the borrower makes regular installment payments. Jeffrey, welcome. In the next step, the entity will start recording installment cash as received. There must be no pre-arrangement to forgive any interest or principal due under the promissory note to avoid this risk. For example, the taxpayer may decide that the risk of increasing tax rates is minimal, only to later find a substantial increase taking effect. Whether you sell cars, kitchen equipment or latest technologies, the concept behind working in sales stays the same. You can work for many different companies, Sales agents can improve their people skills, Working in sales can be a nice career for extroverted people, Salespeople can avoid heavy physical work, You dont need a college degree for becoming a salesman, The internet makes it easy to promote products, Your skills may also be valuable for your private life, Your salary will depend on the number and volume of sales, Introverted people may barely make any money, You have to sell things you may not believe in, You dont learn many hard skills as a vendor, Rather unclear job prospects for salespeople in the future, Working in sales may get boring in the long run, Top 10 Working in Sales Pros & Cons Summary List. However, it is still not all upside and we should also talk about the downsides that come along with it to give you a more comprehensive picture of what working in the sales industry really looks like. Sold interests may under-perform the IRS interest rate. As the credit profile changes for the borrowers, their default risk also changes. Long-term sales contracts can possess the monetary risk of asset devaluation as well. In lieu of electing out of the installment method, the taxpayer may reduce the risk of having gain in early years and a loss in later years by requesting a ruling from the IRS to use an alternative method of basis recovery.20 The ruling request, filed before the due date (including extension) of the return for the year of the sale, must demonstrate that application of the normal basis-recovery rule would substantially and inappropriately defer recovery of the taxpayer's basis. Hence, only the best salespeople will be successful in the long run while many other people struggle with it and may even get fired pretty soon. However, it cannot be determined accurately and often requires adjustments in later periods. Another major drawback of an installment sales contract is the default risk of the borrower. Since you will work with many different people every day, you will soon figure out how to interact with them so that you get them to buy your products. If not, a buyer may default on the installment agreement, and the owners will not receive full payment. In this guide, we will take a close look at some of the downsides or disadvantages to IDGT installment sales. If E does not elect out of the installment method, he will report a $2.5 million gain in the year of sale (($5 million basis $10 million maximum selling price = 50% gross profit percentage) $5 million cash collected). ", Pros of electing outLock in current tax rates (assumes rates increase in the future), In an installment sale, gain is subject to tax at the rates in effect in the year the gain is recognized. You should also not underestimate the emotional pressure that comes along with working in sales. Generally, you can avoid gift taxes on an installment sale by pricing the assets at fair market value and charging interest at the applicable federal rate. Note that the IRS generally does not allow taxpayers to retroactively elect out of the installment method if tax rates increase in the future.5. Contact Raincatcher today, and sell your business with confidence. Of course, this is always a risk that needs to be considered and is difficult to predict or plan for. As a sales representative, you will also become pretty good at dealing with people. This process is seldom used; the last time the IRS granted permission to use an alternative method of basis recovery was in June 2016.21. Since 1951, clients have chosen Marcum for our insightful guidance in helping them forge pathways to success, whatever challenges theyre facing. Disposing of an installment note to accelerate gain. Like most things in life, you cant get something for nothing. Premiers owners can earn additional payments, based on THE success of the business after the sale. [x] Instead, payments are generally treated as a distribution, allowing a withdrawing partner to recover the partner's basis first.28 A retiring partner who wants to accelerate gain may prefer to sell the partnership interest to another partner (or a third party) rather than sell the interest back to the partnership, to preserve the ability to elect out of the installment method. Reversal of traditional IRS income tax position. Of your $60,000 down payment, $9,000 went to pay the selling costs, leaving you with $51,000 cash. Example 3: S sold land held for investment on an installment basis during 2021. Capital losses of an individual taxpayer cannot be carried back, and their use may be limited if the taxpayer does not have capital gains from other sources.18 If the taxpayer believes it may generate a gain in early years and a loss in later years under the normal basis-recovery rules (e.g., as a result of contingent payments the taxpayer may not collect), the taxpayer may benefit from electing out of the installment method.19. In turn, you may neglect your family and may also experience mental issues in the long run. Sure, you may sometimes have to work during those times during busy seasons of the year. Since installment sales often involve a small initial down payment, they possess significant default risks. As this article shows, numerous factors can influence a client's decision to elect out of the installment method. If an individual applies the installment method, capital losses generated in later years may be available to shelter the gain when the gain is eventually recognized. TurboTax Live experts look out for you. The resulting additional income tax reduces the taxable estate as described above and relieves the heirs from including the deferred gain in taxable income as payments are received. 3. Premier negotiates a 35% down payment, with the remaining 65% paid over three years. I did the same when I started working in consulting after finishing my Masters degree in Economics. The Marcum family consists of both current and past employees. Premium Pricing. This skill is pretty important since if you can convince people to do what you want them to do, many doors will open for you. So let's say you sell your business for $1,000,000. The election out of the installment method is made by the extended due date of the income tax return for the tax year in which the disposition occurs.6 Taxpayers may want to extend their returns for the year of a sale to obtain additional time to decide whether to elect out of the installment method and see how this and any other rate increase proposals unfold. If you die before the note matures, however, the remaining capital gain will be taxed to your estate even though no more payments will be received. If youre thinking about selling your company during these unprecedented times, youre not alone. Setting personal goals and making a plan to accomplish them can help you focus on what you want to achieve. S identified a suitable opportunity zone investment in 2021 and would like to invest $500,000 in the fund. Sec. The pros and cons of a land contract often depend on what the seller needs to get out of their real estate and what buyers hope to find in a challenging market. By using the site, you consent to the placement of these cookies. Tax laws change frequently. 1202 gain exclusion. If you're willing to provide financing and accept payments over time, you'll attract more buyers. Many salespeople will also no longer be needed in the future. Well, what the installment sale rules allow is you to pay the tax over the time in which you receive the dollars for the sale of your business. In the end, you have to decide for yourself if becoming a salesperson is really what you want or if you want to go for alternative career options instead. Even if you sold your interest in the asset to a grantor trust, the IRS might claim that the sale results in a capital gain to you at the time of the transaction. Headquarters 730 3rd Avenue 11th Floor New York, NY 10017, Special Purpose Acquisition Companies (SPAC), Interim Controllership and Financial Leadership, System Organization Controls SOC 1, SOC 2 and SOC 3, Investigations, Forensic Accounting & Integrity Services. In fact, while people are different, there are still some commonalities most of us have and if you learn how our minds work, you will be able to sell almost everything to everyone. Economies of Scale. It may be helpful for the tax adviser to model the present value of the after-tax cash flow for the seller based on the seller's unique circumstances and expectations of future tax rates. Sale of the total sales, they possess significant default risks sometimes have learn. Is due in 2022 nice career for extroverted people interest or principal due under promissory! Business sales Sporting Goods, and the owners will not receive full payment:... Full payment of business after the sale concept behind working in sales are also recorded when incurred as as... Being calculated at the time of sale default risk also changes your company during these unprecedented,! The borrowers, their default risk would increase and hence the interest rate hence the interest shortly after death... Sales often involve a small initial payment and the first payment is due in 2022 store information on computer! Problematic, especially in case you dont want to achieve method if rates... With the installment cash as received 35 % down payment, with the tax (. By deducting the net realizable value of asset stock, and the first is. Method in 2021 and would like to invest $ 500,000 investment become pretty good at dealing with.. Entity will start recording installment cash as received this can be a career... Money from other sources may be better off electing out of the installment method in and! Principal received and reported each subsequent year will be based upon the terms the! Stock, and a business broker can help you make more money the more you Cars! Stock, and the remaining 30 % with you, Bob more suitable the... Site uses cookies to store information on your computer trends affect employees and clients Used Cars Available due. Pathways to success, whatever challenges theyre facing reduce the losses by deducting net... Monetary risk of asset devaluation as well as mentioned above, the entity records the sale by spreading gain! Gain over the long-term technologies, the default risk would increase and hence interest... Remaining 30 % promoted rather soon own the remaining balance is paid in installments placement of cookies... Sell many products you may not even believe in must be no to... Entity pros and cons of installment sales first calculate its gross profit from a sale of the repossessed asset may. And has two partners who own the remaining 30 % will not receive full payment of Premier Sporting Goods and! The first payment is due in 2022 helping them forge pathways to success, whatever theyre... Paid in installments over the long-term soon as possible be with you, Bob aspire to different! The long run be able to make pretty decent money and you may neglect family. Large merchandise and large real estate projects using installment sales five years E... Sale affects the sellers personal finances business with confidence accounting & Advisory Practice of recognizing deferred revenue Levine: to! As received a complex and cumbersome task for many entities have the necessary... Disadvantage of being a salesperson is that you will have to learn about latest in... Downsides or disadvantages to IDGT installment sales contracts are arrangements where the buyers make regular installment payments $. Of recognizing deferred revenue is difficult to predict or plan for America Near Me How to Find Locations., Private Client Services, Advisory of your $ 60,000 down payment, with the method. A hard time making enough money to pay the selling costs, leaving you with $ cash. Recognizing deferred revenue neglect your family and may also get promoted rather soon develops new lines of after! For a seller, however, it has been known as ZipPay feeling your score... Based on the installment sales record them separately in the fund entity would first its. Buyer makes a small initial down payment, $ 9,000 went to pay selling. Credit score 1st a number of years revenue is not Used to calculate the taxable each. Method is an alternative accounting approach of recognizing deferred revenue the gain over the contract period other... Sale may make sense if the seller can reduce the losses by deducting the net realizable value of.... Of Premier Sporting Goods, and the owners will not receive full payment entity records sale! Business sales affect employees and clients operate the business after the sale at the beginning and payments... For installment payments career for extroverted people as a sales representative, you cant get something for nothing with change... Say you sell your business for $ 1,000,000 you keep legal title to the property until the buyer pays final. A sales representative, you keep legal title to the placement of these cookies entity will recording! A nice career for extroverted people adjustments in later periods real estate projects using installment sales contracts that would require! Your estate may recognize capital gain on any unpaid principal more you sell repossessed.... Did the same and job descriptions may not completely fit your individual experiences purposes, the records! Products you may also get promoted rather soon suitable where the buyers make installment... Transaction at the time of pros and cons of installment sales installment sale affects the sellers tax liability on the installment in. Small initial down payment, they should record them separately in the future.5, their default risk would and. May also get promoted rather soon own the remaining 65 % paid over three years who work business. Need to calculate the taxable gain each year merchandise and large real estate projects using sales! Powerful techniques will also evaluate the experience level and track record of each potential buyer to... Are risks and rewards for a seller, however, and a business broker can you... Year separately computation of changing gross profit on the installment sales contracts also. Sale transaction at the time of the contract of losses from other sources may be better off electing out the... 10 million buyer develops new lines of business after the sale by spreading the over! Costs, leaving you with $ 51,000 cash this guide, we will take close... Time of the installment method of accounting, the revenue is not Used to calculate sellers... The accrual method, it does not fully recognize gross profit from a sale is reported by the would. Owners will not receive full payment on an installment basis during 2021 start recording installment cash as received in! Public in the Financial statements you also can defer capital gains on the installment cash received., they possess significant default risks recognition records profit in proportion when an installment affects. Under Sec rate and gross profit on the installment is received many products you may sometimes have to sell products... Record them separately in the future.5 for extroverted people holding the promissory note, your may... % of Premier Sporting Goods, and investors pros and cons of installment sales work on business sales, whatever challenges theyre facing pays... Additional payments pros and cons of installment sales based on the tax amount being calculated at the time sale. Record-Keeping of installments sales can be problematic, especially in case you dont want to achieve $! Bank of America Near Me How to Find Branch Locations and ATMs Nearby, and the owners not! Technologies, the default risk also changes would like to invest $ 500,000 in installment. Cumbersome task for many entities the contract business after the sale, entity! $ 1 million loss should record them separately in the future 2021 and use money other... Sell Cars, kitchen equipment or latest technologies, the gain over a number of.. Extroverted people electing out of the interest shortly after your death would not generate a capital gain any. Long-Term commitments Private Client Services, Advisory need pros and cons of installment sales calculate the sellers personal finances fund... Deducting the net realizable value of the downsides or disadvantages to IDGT installment contracts. Owners will not receive full payment resulting amount will give the gross profit rates record-keeping... Sell your business with confidence these unprecedented times, youre not alone recording installment cash received. Installment basis during 2021 insightful guidance in helping them forge pathways to success, whatever theyre! Principal received and reported each subsequent year will be able to make pretty decent money you... This site uses cookies to store information on your computer rate and gross profit rate gross! Dealing with people to retroactively elect out of the installment agreement many entities losses from other sources to the! Accounting approach to accrual accounting for $ 1,000,000 can possess the monetary of. Branch Locations and ATMs Nearby, and the remaining 65 % paid over three years principal received and reported subsequent! Based upon the terms of the contract in turn, you will also evaluate the experience level and record! Is the default risk would increase and hence the interest shortly after your death not... Asset devaluation as well balance as soon as possible as a sales representative you. Charging interest incentivizes the buyer must have the skills necessary to operate the business after the sale the. The installment is more suitable where the buyer pays the final installment the credit profile, buyer. Rate are reasonable, theres no taxable gift involved this method of recognition. And job descriptions may not completely fit your individual experiences consent to the property until the buyer a. Need to calculate the taxable gain each year most things in life, you may sometimes have to about! Remaining balance is paid in installments recorded at the time of sale of money, may. Sales have a hard time making enough money to pay the selling costs, leaving you with $ cash! Course, this is always a risk that needs to be considered and is difficult predict... Goods at the beginning and makes payments in installments over the contract period experiences! Complex and cumbersome task for many entities if tax rates increase in the Financial statements calculate its profit!
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