{"id":33977,"date":"2025-03-06T11:53:29","date_gmt":"2025-03-06T04:53:29","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=33977"},"modified":"2026-03-05T14:36:43","modified_gmt":"2026-03-05T07:36:43","slug":"huong-dan-hach-toan-chuyen-nguon-tu-nam-truoc-sang-nam-sau","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/huong-dan-hach-toan-chuyen-nguon-tu-nam-truoc-sang-nam-sau\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n t\u1eeb n\u0103m tr\u01b0\u1edbc sang n\u0103m sau"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>I. H\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n t\u1eeb n\u0103m 2024 sang n\u0103m 2025 (H\u1ea1ch to\u00e1n tr\u00ean n\u0103m 2025)<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>1. \u0110\u1ecbnh kho\u1ea3n<\/h4>\n<ul>\n<li>C\u0103n c\u1ee9 th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n n\u0103m 2024 ho\u1eb7c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 d\u01b0 sang n\u0103m 2025 theo quy \u0111\u1ecbnh: \u0110\u1ea7u n\u0103m 2025 \u0111\u01a1n v\u1ecb ph\u00e2n t\u00edch v\u00e0 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111\u1ec3 chuy\u1ec3n s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n m\u1edbi t\u01b0\u01a1ng \u1ee9ng, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 00821 (n\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 00822 (n\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<ul>\n<li>C\u0103n c\u1ee9 s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 cu\u1ed1i n\u0103m 2024 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c mang sang n\u0103m 2025 s\u1eed d\u1ee5ng ti\u1ebfp (s\u1ed1 d\u01b0 b\u00ean N\u1ee3 TK 00812 \u0111\u01b0\u1ee3c mang sang 2025 \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang v\u1edbi kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i giao d\u1ecbch khi h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n 2024), ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 1351\/C\u00f3 TK 4688<\/p>\n<ul>\n<li>\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 s\u1ed1 \u0111\u00e3 chi t\u1eeb ngu\u1ed3n n\u0103m tr\u01b0\u1edbc, tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n th\u00e2m h\u1ee5t \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n kinh ph\u00ed kh\u00e1c t\u1eeb n\u0103m tr\u01b0\u1edbc mang sang, ghi:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 4688\/C\u00f3 TK 421<\/p>\n<h4>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h4>\n<ul>\n<li>V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Kho b\u1ea1c<\/strong>, l\u1eadp ch\u1ee9ng t\u1eeb <strong>Nh\u1eadn d\u1ef1 to\u00e1n.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33979 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/1.png\" alt=\"\" width=\"943\" height=\"642\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/1.png 943w, \/2025\/wp-content\/uploads\/2025\/03\/1-300x204.png 300w, \/2025\/wp-content\/uploads\/2025\/03\/1-768x523.png 768w, \/2025\/wp-content\/uploads\/2025\/03\/1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/03\/1-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/03\/1-100x68.png 100w\" sizes=\"auto, (max-width: 943px) 100vw, 943px\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn H\u00ecnh th\u1ee9c nh\u1eadn d\u1ef1 to\u00e1n l\u00e0\u00a0<strong>\u0110\u1ea7u n\u0103m<\/strong>.<\/li>\n<li>Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb, ch\u1ecdn\u00a0<strong>Ng\u00e0y h\u1ea1ch to\u00e1n<\/strong>\u00a0thu\u1ed9c th\u00e1ng 1\/2025<strong>,<\/strong>\u00a0t\u00edch v\u00e0o \u00f4<strong>\u00a0Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n.<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n<strong>\u00a0N\u1ee3 TK 00821, 00822.<\/strong><\/li>\n<li>T\u1ea1i tab H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, t\u1ef1 h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 TK 1351\/C\u00f3 TK 468.<\/strong><\/li>\n<li>Sau \u0111\u00f3 nh\u1ea5n<strong>\u00a0C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33999 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/a1.png\" alt=\"\" width=\"1147\" height=\"719\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/a1.png 1147w, \/2025\/wp-content\/uploads\/2025\/03\/a1-300x188.png 300w, \/2025\/wp-content\/uploads\/2025\/03\/a1-1024x642.png 1024w, \/2025\/wp-content\/uploads\/2025\/03\/a1-768x481.png 768w, \/2025\/wp-content\/uploads\/2025\/03\/a1-50x31.png 50w, \/2025\/wp-content\/uploads\/2025\/03\/a1-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/03\/a1-100x63.png 100w\" sizes=\"auto, (max-width: 1147px) 100vw, 1147px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>Kh\u00f4ng<\/strong> tr\u00ean c\u00e2u th\u00f4ng b\u00e1o \u0111\u1ec3 gi\u1eef h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-35019 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/01a.18.png\" alt=\"\" width=\"640\" height=\"123\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/01a.18.png 640w, \/2025\/wp-content\/uploads\/2025\/03\/01a.18-300x58.png 300w, \/2025\/wp-content\/uploads\/2025\/03\/01a.18-50x10.png 50w, \/2025\/wp-content\/uploads\/2025\/03\/01a.18-60x12.png 60w, \/2025\/wp-content\/uploads\/2025\/03\/01a.18-100x19.png 100w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>II. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n sang n\u0103m nay (H\u1ea1ch to\u00e1n tr\u00ean n\u0103m 2026)<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>1. \u0110\u1ecbnh kho\u1ea3n<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Cu\u1ed1i n\u0103m tr\u01b0\u1edbc (n\u0103m 2025), Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 \u0111\u01a1n v\u1ecb nh\u1eadn\u00a0<strong>\u0111\u00e3 h\u1ea1ch to\u00e1n doanh thu trong n\u0103m nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng<\/strong>, \u0111\u01b0\u1ee3c mang kinh ph\u00ed sang n\u0103m sau theo quy \u0111\u1ecbnh, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0V\u1edbi\u00a0<strong data-start=\"4\" data-end=\"30\">ngu\u1ed3n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7<\/strong>\u00a0(nh\u01b0\u00a0<strong data-start=\"36\" data-end=\"48\">ngu\u1ed3n 13<\/strong>), khi\u00a0<strong data-start=\"55\" data-end=\"71\">nh\u1eadn d\u1ef1 to\u00e1n<\/strong>\u00a0th\u00ec\u00a0<strong data-start=\"76\" data-end=\"119\">\u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n N\u1ee3 TK 135\/C\u00f3 TK 511<\/strong>\u00a0\u0111\u1ec3\u00a0<strong data-start=\"123\" data-end=\"150\">ghi nh\u1eadn doanh thu ngay<\/strong>. V\u00ec v\u1eady,\u00a0<strong data-start=\"162\" data-end=\"232\">ch\u1ec9 \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u1ef1 to\u00e1n c\u1ee7a ngu\u1ed3n t\u1ef1 ch\u1ee7 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau<\/strong>\u00a0m\u1edbi ph\u00e1t sinh \u0111\u1ecbnh kho\u1ea3n n\u00e0y, ngu\u1ed3n kh\u00f4ng\u00a0 t\u1ef1 ch\u1ee7 (nh\u01b0 ngu\u1ed3n 12, ngu\u1ed3n 15 c\u1ea5p b\u1ed5 sung sau 30\/09, ngu\u1ed3n 18) s\u1ebd kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 421\/ C\u00f3 TK 468 n\u00e0y.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0T\u1ea1i n\u0103m 2026 tr\u1edf \u0111i, s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang \u0111\u01b0\u1ee3c n\u1eb1m \u1edf s\u1ed1 d\u01b0 N\u1ee3 TK 0081 n\u0103m tr\u01b0\u1edbc, \u0111\u1ec3 chuy\u1ec3n ngu\u1ed3n d\u1ef1 to\u00e1n chuy\u1ec3n t\u1eeb n\u0103m tr\u01b0\u1edbc sang n\u0103m nay, anh ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:\u00a0<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang n\u0103m nay, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 008 \u2013 D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (00811, 00812) (ghi \u00e2m)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 008 \u2013 D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (00821, 00822) (ghi d\u01b0\u01a1ng)<\/p>\n<h4>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h4>\n<p><strong>B\u01b0\u1edbc 1:\u00a0<\/strong>Khai b\u00e1o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 0081 tr\u00ean d\u1eef li\u1ec7u n\u0103m 2026<\/p>\n<p>Anh\/ch\u1ecb v\u00e0o\u00a0<strong>S\u1ed1 d\u01b0 ban \u0111\u1ea7u\\S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/strong>\u00a0, t\u00ecm \u0111\u1ebfn t\u00e0i kho\u1ea3n 00811(Ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 ), t\u00e0i kho\u1ea3n 00812(Ngu\u1ed3n t\u1ef1 ch\u1ee7) \u0111\u1ec3 nh\u1eadp s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc .\u00a0<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 TK 0081 \u0111\u00e3 c\u00f3 v\u00e0 \u0111\u00fang anh\/ch\u1ecb b\u1ecf qua b\u01b0\u1edbc n\u00e0y .<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn l\u1eadp ch\u1ee9ng t\u1eeb\u00a0<strong>Nh\u1eadn d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-33979 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/1.png\" alt=\"\" width=\"943\" height=\"642\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/1.png 943w, \/2025\/wp-content\/uploads\/2025\/03\/1-300x204.png 300w, \/2025\/wp-content\/uploads\/2025\/03\/1-768x523.png 768w, \/2025\/wp-content\/uploads\/2025\/03\/1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/03\/1-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/03\/1-100x68.png 100w\" sizes=\"auto, (max-width: 943px) 100vw, 943px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:\u00a0<\/strong>Ch\u1ecdn H\u00ecnh th\u1ee9c nh\u1eadn d\u1ef1 to\u00e1n l\u00e0\u00a0<strong>\u0110\u1ea7u n\u0103m<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4:\u00a0<\/strong>Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb,<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 TK 00812 (ghi \u00e2m)<\/strong>;\u00a0<strong>N\u1ee3 TK 00822 (ghi d\u01b0\u01a1ng)<\/strong> v\u00e0 ch\u1ecdn ngu\u1ed3n t\u1ef1 ch\u1ee7<\/li>\n<li>H\u1ea1ch to\u00e1n<strong>\u00a0N\u1ee3 TK 00811<\/strong>\u00a0<strong>(ghi \u00e2m); N\u1ee3 TK 00821 (ghi d\u01b0\u01a1ng) v\u00e0 ch\u1ecdn ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7\u00a0<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5: Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46127 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/03\/DT1.png\" alt=\"\" width=\"1212\" height=\"668\" srcset=\"\/2025\/wp-content\/uploads\/2026\/03\/DT1.png 1212w, \/2025\/wp-content\/uploads\/2026\/03\/DT1-300x165.png 300w, \/2025\/wp-content\/uploads\/2026\/03\/DT1-1024x564.png 1024w, \/2025\/wp-content\/uploads\/2026\/03\/DT1-768x423.png 768w, \/2025\/wp-content\/uploads\/2026\/03\/DT1-50x28.png 50w, \/2025\/wp-content\/uploads\/2026\/03\/DT1-60x33.png 60w, \/2025\/wp-content\/uploads\/2026\/03\/DT1-100x55.png 100w\" sizes=\"auto, (max-width: 1212px) 100vw, 1212px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u00e2u th\u00f4ng b\u00e1o th\u00ec Nh\u1ea5n\u00a0<strong>Kh\u00f4ng<\/strong> tr\u00ean c\u00e2u th\u00f4ng b\u00e1o \u0111\u1ec3 gi\u1eef nguy\u00ean h\u1ea1ch to\u00e1n v\u00e0 L\u01b0u ch\u1ee9ng t\u1eeb.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46129 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/03\/Dt2.png\" alt=\"\" width=\"558\" height=\"231\" srcset=\"\/2025\/wp-content\/uploads\/2026\/03\/Dt2.png 558w, \/2025\/wp-content\/uploads\/2026\/03\/Dt2-300x124.png 300w, \/2025\/wp-content\/uploads\/2026\/03\/Dt2-50x21.png 50w, \/2025\/wp-content\/uploads\/2026\/03\/Dt2-60x25.png 60w, \/2025\/wp-content\/uploads\/2026\/03\/Dt2-100x41.png 100w\" sizes=\"auto, (max-width: 558px) 100vw, 558px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[977],"ht-kb-tag":[],"class_list":["post-33977","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-chung"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33977","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33977\/revisions"}],"predecessor-version":[{"id":46137,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33977\/revisions\/46137"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=33977"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=33977"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=33977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}