Order Now

Discussion accounting unit 4 | Accounting homework help

Essay Help

This topic from CA19-7 in the text.

Stephanie Delaney, CPA, is the newly hired director of corporate taxation for Acme Incorporated, which is a publicly traded corporation. Ms. Delaney’s first job with Acme was the review of the company’s accounting practices on deferred income taxes. In doing her review, she noted differences between tax and book depreciation methods that permitted Acme to realize a sizable deferred tax liability on its balance sheet. As a result, Acme paid very little in income taxes at that time. Delaney also discovered that Acme has an explicit policy of selling off plant assets before they reversed in the deferred tax liability account. This policy, coupled with the rapid expansion of its plant asset base, allowed Acme to “defer” all income taxes payable for several years, even though it always has reported positive earnings and an increasing EPS. Delaney checked with the legal department and found the policy to be legal, but she’s uncomfortable with the ethics of it.

Instructions

Answer the following questions.

  1. Why would Acme have an explicit policy of selling plant assets before the temporary differences reversed in the deferred tax liability account?
  2. What are the ethical implications of Acme’s “deferral” of income taxes?
  3. Who could be harmed by Acme’s ability to “defer” income taxes payable for several years, despite positive earnings?
  4. In a situation such as this, what are Ms. Delaney’s professional responsibilities as a CPA?

 

Discussion Part 2

 

This topic from CA20-1 in the text.

Many business organizations have been concerned with providing for the retirement of employees since the late 1800s. During recent decades, a marked increase in this concern has resulted in the establishment of private pension plans in most large companies and in many medium- and small-sized ones.

The substantial growth of these plans, both in numbers of employees covered and in amounts of retirement benefits, has increased the significance of pension costs in relation to the financial position, results of operations, and cash flows of many companies. In examining the costs of pension plans, a CPA encounters certain terms. The components of pension costs that the terms represent must be dealt with appropriately if generally accepted accounting principles are to be reflected in the financial statements of entities with pension plans.

Instructions

  1. Define a private pension plan. How does a contributory pension plan differ from a noncontributory plan?
  2. Differentiate between “accounting for the employer” and “accounting for the pension fund.”
  3. Explain the terms “funded” and “pension liability” as they relate to:
    1. The pension fund.
    2. The employer.
    1. Discuss the theoretical justification for accrual recognition of pension costs.
    2. Discuss the relative objectivity of the measurement process of accrual versus cash (pay-as-you- go) accounting for annual pension costs.
  5. Distinguish among the following as they relate to pension plans.
    1. Service cost.
    2. Prior service costs.
    3. Vested benefits.
Continue to order Get a quote
Place your order
(550 words)

Approximate price: $22

July 1, 2023
    

Question 1[20 points, 5 marks each]

  1. Each member of a random sample of 20 business economists was asked to predict the rate of inflation for the coming year. Assume that the predictions for the whole population of business economists follow a normal distribution with a standard deviation of 2%.

 

  1. The probability is 0.01 that the sample standard deviation is larger than what value?

 

  1. The probability is 0.025 that the sample standard deviation is smaller than what value?

 

  1. Monthly rates of return on the shares of a particular common stock are independent of one another and normally distributed with a standard deviation of 1.8. A sample of 15 months is taken.

  1. Find the probability that the sample standard deviation is less than 2.6.

 

  1. Find the probability that the sample standard deviation is more than 1.2.

 

Question 2[20 points]

  1. [10 points]To calculate a required sample size to estimate a population proportion, given a desired confidence interval and margin of error, the sample proportion is required but often unknown before the sample is collected. How is this predicament resolved?

  2. [5 points]How large a sample is needed to estimate the population proportion if ME = 0.09, = 0.05?

 

  1. [5 points]A fast food company wants to determine the average number of times that fast food eaters visit fast food restaurants per week. They have decided that their estimate needs to be accurate to within plus or minus one-tenth of a visit, and they want to be 90% sure of this. Previous research has shown that the standard deviation is 0.7 visits. What is the required sample size?

 

Question 3 [25 points]

A company selling licenses for new e-commerce computer software advertises that firms using this software obtain, on average during the first year, a yield of 10% on their initial investments. A random sample of 10 of these franchises produced the following yields for the first year of operation:

6.1 9.2 11.5 8.6 12.1 3.9 8.4 10.1 9.4 8.9

 

  1. [4 marks] Calculate the sample mean and sample standard deviation.

 

  1. [4 marks] Assuming that the population distribution is normal, construct a 95% confidence interval for the true standard deviation of the yield on initial investment during the first year.

 

  1. [2 marks] Assuming that the population distribution is normal, formulate a suitable null and alternative hypothesis to test the company’s claim at the 5% level of significance.

 

  1. [2 marks] What is the test’s decision rule?

 

  1. [2 marks] Calculate the test statistic.

 

  1. [1 mark] Based on the test statistic calculated in (d) above, what is your conclusion about the company’s claim?

 

  1. [2 marks] Calculate the p-value for the test statistic computed in (d) above.

 

  1. [1 mark] Using the p-value found in (f) above, what is your conclusion about the company’s claim?

 

  1. [3 marks] Construct a 95% confidence interval for the average yield on initial investment during the first year for all firms using the company’s software.

 

  1. [3 marks] Does the confidence interval in (h) above support your conclusion from the hypothesis test? Explain.

 

Question 4[16 points, 8 points each]

  1. A music industry professional claims that the average amount of money that an average teenager spends per month on music is at least $50. Based upon previous research, the population standard deviation is estimated to be $12.42. The music professional surveys 20 students and finds that the mean spending is $47.77. Is there evidence that the average amount spent by students is less than $50? Using the p-value approach, test at the 10% significance level.

 

  1. The manufacturer of a new chewing gum claims that at least eight out of ten dentists surveyed prefer their type of gum and recommend it for their patients who chew gum. An independent consumer research firm decides to test their claim. The findings in a sample of 400 doctors indicate that 76% do actually prefer the manufacturer’s gum. Is this evidence sufficient to cast doubt on the manufacturer's claim? Use α = 0.05.

 

 

 

 

 

 

Question 5: EXCEL Question[20 points]

 

Step1 Draw 500 N(0,1) random numbers for each of ten variables. This will show up in EXCEL as 10 columns of 500 rows.

Step 2 View each row as a sample of length 10. For each of the 500 samples, calculate the sample mean and sample standard deviation. These computations lead to two new columns of length 500.

Step 3 Calculate a z-stat (assuming known σ = 1) and a t-stat (σ unknown) for each sample.

Step 4 Determine critical values z.025 and t9,025 (from Tables).

Step 5 Fill in the following Table.

Step 6 Interpret the results in language using the null and alternative hypotheses presented in class.

 

Percentage Tail Draws Based on N(0,1) Samples

500 samples; size n = 10

 

 

z-left tail

z-right tail

total z-tails

t-left tail

t-right tail

total t-tails

t-crit9,025

 

z-crit025

 

 

 

 

 

 

 

 

Percentage tail values

 

 

 

 

 

 
default image
July 1, 2023
    

Question 1[20 points, 5 marks each]

  1. Each member of a random sample of 20 business economists was asked to predict the rate of inflation for the coming year. Assume that the predictions for the whole population of business economists follow a normal distribution with a standard deviation of 2%.

 

  1. The probability is 0.01 that the sample standard deviation is larger than what value?

 

  1. The probability is 0.025 that the sample standard deviation is smaller than what value?

 

  1. Monthly rates of return on the shares of a particular common stock are independent of one another and normally distributed with a standard deviation of 1.8. A sample of 15 months is taken.

  1. Find the probability that the sample standard deviation is less than 2.6.

 

  1. Find the probability that the sample standard deviation is more than 1.2.

 

Question 2[20 points]

  1. [10 points]To calculate a required sample size to estimate a population proportion, given a desired confidence interval and margin of error, the sample proportion is required but often unknown before the sample is collected. How is this predicament resolved?

  2. [5 points]How large a sample is needed to estimate the population proportion if ME = 0.09, = 0.05?

 

  1. [5 points]A fast food company wants to determine the average number of times that fast food eaters visit fast food restaurants per week. They have decided that their estimate needs to be accurate to within plus or minus one-tenth of a visit, and they want to be 90% sure of this. Previous research has shown that the standard deviation is 0.7 visits. What is the required sample size?

 

Question 3 [25 points]

A company selling licenses for new e-commerce computer software advertises that firms using this software obtain, on average during the first year, a yield of 10% on their initial investments. A random sample of 10 of these franchises produced the following yields for the first year of operation:

6.1 9.2 11.5 8.6 12.1 3.9 8.4 10.1 9.4 8.9

 

  1. [4 marks] Calculate the sample mean and sample standard deviation.

 

  1. [4 marks] Assuming that the population distribution is normal, construct a 95% confidence interval for the true standard deviation of the yield on initial investment during the first year.

 

  1. [2 marks] Assuming that the population distribution is normal, formulate a suitable null and alternative hypothesis to test the company’s claim at the 5% level of significance.

 

  1. [2 marks] What is the test’s decision rule?

 

  1. [2 marks] Calculate the test statistic.

 

  1. [1 mark] Based on the test statistic calculated in (d) above, what is your conclusion about the company’s claim?

 

  1. [2 marks] Calculate the p-value for the test statistic computed in (d) above.

 

  1. [1 mark] Using the p-value found in (f) above, what is your conclusion about the company’s claim?

 

  1. [3 marks] Construct a 95% confidence interval for the average yield on initial investment during the first year for all firms using the company’s software.

 

  1. [3 marks] Does the confidence interval in (h) above support your conclusion from the hypothesis test? Explain.

 

Question 4[16 points, 8 points each]

  1. A music industry professional claims that the average amount of money that an average teenager spends per month on music is at least $50. Based upon previous research, the population standard deviation is estimated to be $12.42. The music professional surveys 20 students and finds that the mean spending is $47.77. Is there evidence that the average amount spent by students is less than $50? Using the p-value approach, test at the 10% significance level.

 

  1. The manufacturer of a new chewing gum claims that at least eight out of ten dentists surveyed prefer their type of gum and recommend it for their patients who chew gum. An independent consumer research firm decides to test their claim. The findings in a sample of 400 doctors indicate that 76% do actually prefer the manufacturer’s gum. Is this evidence sufficient to cast doubt on the manufacturer's claim? Use α = 0.05.

 

 

 

 

 

 

Question 5: EXCEL Question[20 points]

 

Step1 Draw 500 N(0,1) random numbers for each of ten variables. This will show up in EXCEL as 10 columns of 500 rows.

Step 2 View each row as a sample of length 10. For each of the 500 samples, calculate the sample mean and sample standard deviation. These computations lead to two new columns of length 500.

Step 3 Calculate a z-stat (assuming known σ = 1) and a t-stat (σ unknown) for each sample.

Step 4 Determine critical values z.025 and t9,025 (from Tables).

Step 5 Fill in the following Table.

Step 6 Interpret the results in language using the null and alternative hypotheses presented in class.

 

Percentage Tail Draws Based on N(0,1) Samples

500 samples; size n = 10

 

 

z-left tail

z-right tail

total z-tails

t-left tail

t-right tail

total t-tails

t-crit9,025

 

z-crit025

 

 

 

 

 

 

 

 

Percentage tail values

 

 

 

 

 

 
default image
July 1, 2023
    

Question 1[20 points, 5 marks each]

  1. Each member of a random sample of 20 business economists was asked to predict the rate of inflation for the coming year. Assume that the predictions for the whole population of business economists follow a normal distribution with a standard deviation of 2%.

 

  1. The probability is 0.01 that the sample standard deviation is larger than what value?

 

  1. The probability is 0.025 that the sample standard deviation is smaller than what value?

 

  1. Monthly rates of return on the shares of a particular common stock are independent of one another and normally distributed with a standard deviation of 1.8. A sample of 15 months is taken.

  1. Find the probability that the sample standard deviation is less than 2.6.

 

  1. Find the probability that the sample standard deviation is more than 1.2.

 

Question 2[20 points]

  1. [10 points]To calculate a required sample size to estimate a population proportion, given a desired confidence interval and margin of error, the sample proportion is required but often unknown before the sample is collected. How is this predicament resolved?

  2. [5 points]How large a sample is needed to estimate the population proportion if ME = 0.09, = 0.05?

 

  1. [5 points]A fast food company wants to determine the average number of times that fast food eaters visit fast food restaurants per week. They have decided that their estimate needs to be accurate to within plus or minus one-tenth of a visit, and they want to be 90% sure of this. Previous research has shown that the standard deviation is 0.7 visits. What is the required sample size?

 

Question 3 [25 points]

A company selling licenses for new e-commerce computer software advertises that firms using this software obtain, on average during the first year, a yield of 10% on their initial investments. A random sample of 10 of these franchises produced the following yields for the first year of operation:

6.1 9.2 11.5 8.6 12.1 3.9 8.4 10.1 9.4 8.9

 

  1. [4 marks] Calculate the sample mean and sample standard deviation.

 

  1. [4 marks] Assuming that the population distribution is normal, construct a 95% confidence interval for the true standard deviation of the yield on initial investment during the first year.

 

  1. [2 marks] Assuming that the population distribution is normal, formulate a suitable null and alternative hypothesis to test the company’s claim at the 5% level of significance.

 

  1. [2 marks] What is the test’s decision rule?

 

  1. [2 marks] Calculate the test statistic.

 

  1. [1 mark] Based on the test statistic calculated in (d) above, what is your conclusion about the company’s claim?

 

  1. [2 marks] Calculate the p-value for the test statistic computed in (d) above.

 

  1. [1 mark] Using the p-value found in (f) above, what is your conclusion about the company’s claim?

 

  1. [3 marks] Construct a 95% confidence interval for the average yield on initial investment during the first year for all firms using the company’s software.

 

  1. [3 marks] Does the confidence interval in (h) above support your conclusion from the hypothesis test? Explain.

 

Question 4[16 points, 8 points each]

  1. A music industry professional claims that the average amount of money that an average teenager spends per month on music is at least $50. Based upon previous research, the population standard deviation is estimated to be $12.42. The music professional surveys 20 students and finds that the mean spending is $47.77. Is there evidence that the average amount spent by students is less than $50? Using the p-value approach, test at the 10% significance level.

 

  1. The manufacturer of a new chewing gum claims that at least eight out of ten dentists surveyed prefer their type of gum and recommend it for their patients who chew gum. An independent consumer research firm decides to test their claim. The findings in a sample of 400 doctors indicate that 76% do actually prefer the manufacturer’s gum. Is this evidence sufficient to cast doubt on the manufacturer's claim? Use α = 0.05.

 

 

 

 

 

 

Question 5: EXCEL Question[20 points]

 

Step1 Draw 500 N(0,1) random numbers for each of ten variables. This will show up in EXCEL as 10 columns of 500 rows.

Step 2 View each row as a sample of length 10. For each of the 500 samples, calculate the sample mean and sample standard deviation. These computations lead to two new columns of length 500.

Step 3 Calculate a z-stat (assuming known σ = 1) and a t-stat (σ unknown) for each sample.

Step 4 Determine critical values z.025 and t9,025 (from Tables).

Step 5 Fill in the following Table.

Step 6 Interpret the results in language using the null and alternative hypotheses presented in class.

 

Percentage Tail Draws Based on N(0,1) Samples

500 samples; size n = 10

 

 

z-left tail

z-right tail

total z-tails

t-left tail

t-right tail

total t-tails

t-crit9,025

 

z-crit025

 

 

 

 

 

 

 

 

Percentage tail values

 

 

 

 

 

 
default image
Essay (any type)
August 22, 2022
    

They have a magnificent team. These people are always kind and willing to listen to your concerns or issues. Better yet, your assignment is always ready before the time, they usually send you a draft to double-check before they finalize your paper.

 

default image
Customer #32567
Zoology, 8 Pages
Case study
August 22, 2022
    

Completed quickly and followed instructions given. Grammar, spelling, etc. was all good as well. Thank you so much! Will hire in the future.

default image
Customer #30093
Biology (and other Life Sciences), 6 pages
Presentation/PPT
August 22, 2022
    

The work has not been graded but I like the output that was submitted to me. Is it possible for the same prof to do the next assignment I will be submitting? If possible, I will greatly appreciate it.

default image
Customer #37612
Computer science, 8 pages
Journal article
August 22, 2022
    

My third using this writer and absolutely amazing work! Very punctual and very understanding.

default image
Customer #34820
Agriculture, 4 pages
Article
August 22, 2022
    

Outstanding job in writing my paper. I am always thrill to receive a well written paper that follows the instructions and the thorough details put into my paper. The quality of this paper is beyond awesome. Thank you so much.

default image
Customer #17907
Technology, 5 pages
Thesis/Thesis chapter
August 22, 2022
    

I absolutely love this writer! He/she always cranks out a fabulous paper and follows the assignment guidelines/instructions perfectly. Thanks again for always providing such quality work!!!

default image
Customer #32146
Economics, 9 pages
Research paper
August 22, 2022
    

It took some time to achieve the product I was looking for, but we eventually got there. I do feel like a lot of hard work was put into this, and it even exceeded the page requirement. I'm pretty pleased overall. I give my thanks.

default image
Customer #22371
Ecology, 5 pages
Lab Report
August 22, 2022
    

Outstanding work! This writer followed every instruction and my paper came back with an A! I recommend to anyone needing help! Thank you again ❤️

default image
Customer #13712
Nursing, 6 pages
Outline
August 22, 2022
    

Outstanding job in writing my paper. I am always thrill to receive a well written paper that follows the instructions and the thorough details put into my paper. The quality of this paper is beyond awesome. Thank you so much.

default image
Customer #267302
IT, Web, 6 pages
Essay (any type)
August 22, 2022
    

Made 100% on both the outline and the paper. Quick turnaround time and my writer responded within 30 min or less. Any edits my instructor needed, my writer was patient and worked diligently to accomplish the task. Would recommend my writer to anyone!

default image
Customer #14472
International Trade, 8 pages
Essay (any type)
August 5, 2021
    

You are making my life so much easier! I am a single mom that works and goes to school. You guys are helping me with my projects so I can have more free time with my son.

default image
customer #13832
Tourism, 3 pages
Annotated Bibliography
August 5, 2021
    

I was sure it can fit in a single page but the next time I will add one more page because I am impressed with your professionalism and quality. Will use many more times till I graduate.

default image
customer #12008
Management, 7 pages
Essay (any type)
August 5, 2021
    

Simple registration and quality services. I just ordered one paper, and it was good enough to pass the exam. That is what I need the most. Good job.

default image
customer #16257
Communication, 4 pages
Research Proposal
August 5, 2021
    

I couldn’t finish my freaking essay, and I was very desperate. A friend of mine sent me a link, and that is how I found out about you guys. Thank you for professional tips and editing. Now, I understand how to write it properly.

default image
customer #17128
Law, 5 pages
Reflection
August 5, 2021
    

I’m so grateful to you since you managed to complete my term paper in one day! You are definitely the best company ever!

default image
customer #16528
Public Relations, 7 pages
Essay (any type)
August 5, 2021
    

I am sure on your ability to provide any type of paper I will order. I wish I could develop that skill your writers have to be able to have a flow of ideas and excellent sequencing of thoughts in writing.

default image
customer #19552
Medicine, 5 pages
Coursework
August 5, 2021
    

I ordered a thesis paper and was satisfied. All the guys were polite and highly professional, even when I wrote to them several times per day. Thanks for your passion!

default image
customer #20376
Nursing, 6 pages
Discussion Essay
August 5, 2021
    

I turned to the service twice, and my papers always were beyond the expectations. To tell the truth, I was ready to find some grammar errors or something like that. However, everything was neat and tidy.

default image
customer #18529
Marketing, 1 page
August 5, 2021

My friend recommended Doctor My Essay to me. It is convenient! Now we both turn to the service periodically coz wanna save some time and use it more effectively. I know that while I’m developing my startup, an expert is working on paper. Time management in work!

default image
Research Paper
August 5, 2021
    

I write all paper works by myself but have some problems with literacy. Actually, I have enormous problems because English is not my native language. However, with proofreading from Doctor My Essay, I can relax and don’t be ashamed of mistakes.

default image
customer #12924
Business, 7 pages
Argumentative Essay
August 5, 2021
    

Your ability to write concisely is a finding. The paper has a solid argument. It’s clear that the writer understood central claim about the topic. He also presented original ideas to consider.

default image
customer #19304
Management, 3 pages
Coursework
August 5, 2021
    

That paper got the highest grade in my class and the professor thinks I’m the smartest student. Lol.

default image
customer #12387
Accounting, 6 pages
Essay (any type)
August 5, 2021
    

I was convinced that paper writing services are the fiction for naive students. But when it came to my research paper that was to be composed in 72 hours, I had no other options. I made the right choice when I ordered it from you!

default image
customer #12924
Ethics, 4 pages
Business Plan
August 5, 2021
    

I was also satisfied with the service. Usually, I write everything by myself, but this time ( I have no idea how it happens!) I missed the deadline. My writer was very responsible, wrote the essay quickly, and kept the instructions. Nice to know that such experts exist!

default image
customer #15677
Marketing, 10 pages
Annotated Bibliography
August 5, 2021
    

It is really affordable! The prices start from 9$, which is an excellent proposal on the market. Recently I worked with another service that took much more money and provided lower quality papers.

default image
customer #11234
Sociology, 9 pages
Research proposal
August 5, 2021
    

I am absolutely satisfied. I am first timer here. Revision was made quickly, and the author met my expectations. Thanks a lot. Paper is phenomenal.

default image
customer #15327
Economics, 5 pages
Essay (any type)
August 5, 2021
    

Having heard a lot of negative reviews about such services, I was a bit skeptical. However, our cooperation with Doctor My Essay was without pitfalls. I made two comments about the final work, and they re-wrote some parts very promptly. I am satisfied and will turn to them in the future.

default image
customer #17823
Human Resource Management, 2 pages
Research paper
August 5, 2021
    

It was my first experience in online ordering, and I was a bit nervous. However, this was for nothing. I’ve got a high mark!

default image
customer #12372
Public Relations, 3 pages
Dissertation
August 5, 2021
    

I understand that buying essays is a doubtful thing. You don’t put effort, don’t represent your ideas… However, I don’t perceive Doctor My Essay as a standard service. They don’t sell papers. They share high expertise!

default image
customer #12376
Journal article, 20 pages
Coursework
August 5, 2021
    

According to my previous experience, this service is really the best. They support the client and have competitive writers. I give them a perfect score!

default image
customer #19266
Political Science, 6 pages
Admission Essay
August 5, 2021
    

Nice service! It is cool that you can use the calculator on the main page and understand the price policy. For me, it is a huge plus!

default image
customer #11437
Tourism, 1 page
Discussion Essay
August 5, 2021
    

Thanks to God I found this service! If I didn’t send my research to the teacher on time, he would eat me. I tell you! However, with doctor my essay service, I met the deadline, and I am still alive.

default image
customer #12692
Philosophy, 5 pages
Report
August 5, 2021
    

Your service is excellent! Convenient and not expensive. Thanks for that!

default image
customer #10923
Psychology, 4 pages
Essay (any type)
August 5, 2021
    

If you have problems with time management, just like me, you need to cooperate with Doctor My Essay. Once you registered and made the order, you understand how easier it makes your life! Everything is online: ordering, communication… You can control the process everywhere and be sure that an expert will provide a high-level paper.

default image
customer #17823
Business, 8 pages

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
$26
The price is based on these factors:
Academic level
Number of pages
Urgency
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

Read more

Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

Read more

Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

Read more

Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

Read more

Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

Read more