Disaggregated revenue analytics pcaob Complex industries cannot be captured in single figures. g. 31, 2015 Dec 13, 2024 · Transforming a Packaging Company’s Inventory Management and Cutting Month-End Close by 5 Days. The CAQ welcomes the opportunity to engage in further dialogue with the PCAOB and especially the Board’s Technology Innovation Alliance Working Group on these topics. The team performed a test of detail using Oct 26, 2017 · The January 1, 2018 implementation date for new accounting rules on revenue recognition is just around the corner, and the Public Company Accounting Oversight Board (PCAOB) has been issuing guidance to help companies prepare. Securities and Exchange Commission. SAS 100 lists specific analytical procedures that may be utilized by the accountant in fulfilling the objectives of review engagements. For guidance on the implementation of PCAOB standards and rules, please visit the staff guidance page in the Standards section. Consider changes to an auditor’s use of substantive analytical procedures to better align with the auditor’s risk assessment and to address the increasing use of technology tools in performing these procedures, including whether to revise AS 2305, Substantive Analytical Procedures. Angela gives an overview of the five major disclosure areas for revenue and dives into requirements around disaggregating revenue. The latest PCAOB Practice Alert, issued earlier this month, addresses areas to which organizations need to pay particular attention. Example 41—Disaggregation of revenue—quantitative disclosure We appreciate the opportunity to comment on the PCAOB’s, Proposed Auditing Standard – Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards, included in PCAOB Release 2024-006 (the “proposal,” the “proposed amendments,” “proposed AS 2305,” or the “proposing release”). See Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Standards and Rules, PCAOB Release No. performing other audit procedures as necessary in the circum- stances. , at a point in time and over time) Qualitative information about how economic factors (e. 7 %âãÏÓ 18819 0 obj >stream hÞD›;²49oD·rw . As the Board noted in the proposing release, the use of technology by the auditors to perform audit procedures has significantly increased since 2010 when the PCAOB adopted AS 1105 and AS 2301. ASC 606 requires companies to disaggregate revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. 2004) Mitigate the risk PCAOB Rulemaking Docket Matter No. 056 in the subject or reference line and be received by the Board no later than August 12, 2024. new revenue standard and identifies trends related to early adopter filings. 2 Study with Quizlet and memorize flashcards containing terms like The annual financial statements of a publicly held company have been audited, and its interim financial statements have been reviewed. historic and thus known to auditors and PCAOB inspection professionals, we believe a better focus is on the substance of the audit evidence versus the classification. ] . You also retrieve daily weather data from the National Oceanic and Atmospheric Administration's (NOAA) website for the weather centers closest to Tide & Tables's store locations. It is not a rule, policy, or statement of the Board. 68 Presumption of Fraud Risk Involving Improper Revenue Recognition. The following table illustrates the disaggregation disclosure by primary geographical market, major product line and timing of revenue recognition, including a reconciliation of how the disaggregated revenue ties in with the consumer products, transportation and energy segments, in accordance with paragraph 115 of IFRS 15. org); Apr 11, 2018 · Private companies may elect not to disclose the disaggregated revenue information required by ASC 606-10-50-5; however, under ASC 606-10-50-7, such companies should, at a minimum, provide revenue information “disaggregated according to the timing of transfer of goods or services (for example, revenue from goods or services transferred to Comparing disaggregated data. – December 31, 2016, Disaggregated Revenue Analytics Purpose: The purpose of this memo is to document the findings of a preliminary test on sales data in preparation for the 2016-year-end audit. 2015-002 (Mar. This can be related to types of goods or services, geographical region, sales channels, and more. Today’s report is more interesting for its overview of how audit firms are using technology today. 18 on Accounting Today's 2024 list of the Top 100 Firms, with $700 million in annual revenue, more than 450 partners and over 2,800 employees. . 2010-004. The t hr eshold for the disaggregated revenue analytics is set at 1,500,000 for each location as well as for the revenue Apr 2, 2018 · Oversight Board (PCAOB) Analytics performed The correlation between revenue and cash revealed that 99. Comparing disaggregated revenue data, for See full list on pcaobus. The following are some examples of how a company may disaggregate revenue: Type of service—managed ongoing services or a one-time Jun 12, 2024 · Objective. Which of the following is least likely to affect Davidson's review? A. Using a table to display the disaggregation of revenue is not required under ASC 606-10-50-6, however, “entities should disclose enough information to permit a financial statement user to understand the relationship between disaggregated revenue and the revenue disclosed by reportable segment. 50 have been adopted by the PCAOB and approved by the U. As expected, an increase in snowing weather translates to an increase in sales. Disaggregation is perhaps the greatest determinant of whether an EITI report is useable and significant. ” Nov 5, 2024 · Disaggregated revenue – judgments related to the level of disaggregation disclosed, and disaggregation disclosures that appear inconsistent with information provided in other parts of the filing or in other forums, such as investor presentations this is a public version of a pcaob inspection report portions of the complete report are omitted from this document in order to comply with sections 104(g)(2) and 105(b)(5)(a) of the sarbanes-oxley act of 2002 pcaob release no. PCAOB Spotlights The information in this Spotlight is not staff guidance; rather, it highlights timely and relevant observations for auditors and other key stakeholders. By dissecting revenue sources—such as product lines, geographical regions, customer segments, or sales channels—organizations gain granular insights. â !SŽBžBžì Ú¿!°§Nö ßäí"@ Y õ„}þ> OØóç>O_xþž8 Ú_œO> æ_X=¶0baŸÛ ú/¼ŽýÙ“ç Jul 11, 2018 · The statistics in this Heads Up are based on the quarterly Form 10-Q filings of 50 Fortune 1000 companies that adopted the new revenue standard as of January 1, 2018. The alert […] Apr 2, 2018 · Oversight Board (PCAOB) Analytics performed The correlation between revenue and cash revealed that 99. , by month, by product line, or by operating segment) during the current interim period with the information associated with prior periods. Disaggregation of Revenue Disclosure Requirements Under the new revenue standard, an entity is required to disaggregate revenue into categories as follows: IFRS 15 Revenue from contracts with customers IFRS 15 Disclosure of disaggregated revenue. The team performed a test of detail using Jun 12, 2024 · The Public Company Accounting Oversight Board (PCAOB) today issued for public comment a proposal to replace its existing auditing standard related to an auditor’s use of substantive analytical procedures with a new standard: AS 2305, Designing and Performing Substantive Analytical Procedures. By location, for example, subsidiary, division, or branch. X 1 In assessing the appropriate categories for disaggregating revenue, an entity should consider whether disclosures provided for segment reporting (if applicable) would meet the ob jective for disaggregation of revenue in paragraph 114 and those disclosures recognize and measure revenue in accordance with the [revenue standard]. Feb 9, 2020 · Disaggregation of Revenue. Comparing disaggregated data. The companies span a wide variety of industries, including automotive, consumer products, financial services, health care, life sciences, oil and gas, power and utilities, retail and distribution, and technology, and consist of Jun 12, 2024 · The Public Company Accounting Oversight Board (PCAOB) today adopted amendments to two PCAOB auditing standards, AS 1105, Audit Evidence, and AS 2301, The Auditor’s Responses to the Risks of Material Misstatement, addressing aspects of audit procedures that involve technology-assisted analysis of information in electronic form. 11:29 - Disaggregated revenue. As part of planning, Davidson reads the audit documentation from the preceding year's annual audit. The ASC Master Glossary definition of a PBE includes certain entities that are not SEC registrants, such as entities whose financial statements are required to be included in another SEC registrant’s filing and entities with securities traded on an over-the-counter Dec 2, 2018 · In the current year, audit committees have played a vital role in navigating evolving oversight challenges and stakeholder expectations related to a number of developments, including new accounting standards, tax reform implementation, trade policy shifts, technology’s impact on the company’s risk profile and finance function, and regulatory developments concerning cybersecurity Audit Data Analytics Miklos A. 104-2024-095 y Analyzing the impact of PCAOB standards on investors, audit committees, preparers, and others: Given the significant recent increase in the PCAOB’s standard-setting activity, robust economic analysis in PCAOB standard setting is more important than ever. The pioneers of Revenue Management, Revenue Analytics offers next-gen Revenue Management software to help companies solve their complex pricing problems. This section establishes requirements regarding the use of substantive analytical procedures in an audit. 01 This section establishes requirements regarding the use of substantive analytical procedures in an audit. Nov 15, 2024 · In response to long-standing investor requests for greater disaggregated income statement information, the Financial Accounting Standards Board (FASB or Board) recently issued Accounting Standards Update (ASU) 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (ASU 2024-03). , type of customer, geographical location of customers, and type of contract) affect the nature, amount, timing, and uncertainty of revenue and cash flows Jun 17, 2022 · APPENDIX B Example Memo Template* Souper Bowl Inc. 2024-007 June 12, 2024 PCAOB Rulemaking Docket Matter No. The 2018 Deloitte survey also found that revenue disaggregation in the sales channel category was not observed in the data set. A28–. The PCAOB staff prepares publications to help auditors, audit committees, investors, and preparers understand the PCAOB's activities and observations. Jun 12, 2024 · Secretary, PCAOB, 1666 K Street, NW, Washington, DC 20006-2803. See PCAOB Release No. Aug 4, 2021 · Courtney Barbour June 30, 2021 Project 1: ACCT 628: 9040 Souper Bowl Inc. Further, the disaggregation of revenue into categories assists financial professionals in understanding the nature of the entity’s revenue and where it was derived. ). Nov 9, 2023 · Information-systems document from New York University, 2 pages, Group #_ EXAMPLE MEMO TEMPLATE Souper Bowl Inc. THE MEMO BELOW IS A TEMPLATE FOR QUESTION #2. Public companies today voluntarily provide investors with many disclosures about revenue . Background. Nov 30, 2022 · Auditors are expanding their use of technology-based tools, including data analytics, to plan and perform audits. Nov 4, 2024 · ASU 2024-03 adds ASC 220-40 to require a footnote disclosure about specific expenses by requiring PBEs to disaggregate, in a tabular presentation, each relevant expense caption on the face of the income statement that includes any of the following natural expenses: (1) purchases of inventory, (2) employee compensation, (3) depreciation, (4) intangible asset amortization, and (5) depreciation Oct 27, 2024 · To perform your revenue analytics, you request a file from the client that includes daily revenues by store location for both 2023 (current year) and 2022 (prior year). C the adjustment was not material as a result of adoption of the new revenue standard. Jul 13, 2020 · EXAMPLE MEMO TEMPLATE Souper Bowl Inc. In particular, I appreciate that this amendment clarifies the use of substantive analytical procedures in this modern data era and helps mitigate the regulatory uncertainty by doing so. This trend will likely accelerate as the use of A2 Milk’s Revenue Disaggregation by Type/Source of Revenue Final Thoughts on Revenue Disaggregation You may have noticed that there is considerable overlap between a2 Milks’ revenue disaggregation by reportable segments and its revenue disaggregation by geographic regions. 10 and new paragraphs . Spotlight for PCAOB Stakeholders – Data and Technology Research Project Update (“May 2020 Spotlight”). B. 16. %PDF-1. The auditor should presume that there is a fraud risk involving improper revenue recognition and evaluate which types of revenue, revenue transactions, or assertions may give rise to such risks. By period, for example, financial statement items disaggregated into quarterly, monthly, or weekly amounts. On June 12, 2024, the Board issued for public comment a proposal to replace the existing standard for substantive analytical procedures (AS 2305) and Analytical Procedures 635 b. Date Issued: July 31, 2019 Subject: Disaggregated Revenue Analytics for Fiscal Year 2018-2019 for Retro Snow Inc. However, if management concludes that the disaggregation level is the same in both standards and segment revenue is measured on the same basis as the revenue standard, then the segment disclosure would not need to be repeated in the revenue footnote. —December 31, 2016 Disaggregated Revenue Analytics Purpose: The purpose of this memo is to document plausible trends and expectations for disaggregated revenue data and to identify specific days and locations May 6, 2021 · For now, it seems, the PCAOB will continue to let auditors rely on existing standards as they bring data analytics and other cutting-edge technologies to bear in their work with your business. You were recently promoted to audit senior at your firm, Aoife & Josephine LLP, and one of your primary clients is Retro Snow, Inc. Disaggregation of Revenue Disclosure Requirements In accordance with ASC 606-10-50-5 and 50-6, an entity is required to disaggregate revenue into categories as follows: The categories must “depict how the nature, amount, timing, and uncertainty of Jun 26, 2023 · Remarks as prepared for delivery. Comparing disaggregated revenue data (e. Analytical Procedures 635 b. Jan 11, 2021 · available reports on its website. EXAMPLE MEMO TEMPLATE Souper Bowl Inc. A packaging manufacturer relied on limited, manual processes for data analysis—implementing NetSuite and integrating with Salesforce enabled automation and streamlined financial operations, inventory management, reporting, sales commission calculations, and more. All comments should refer to PCAOB Rulemaking Docket Matter No. PCAOB STAFF ACTIVITIES AND OBSERVATIONS Throughout last year, PCAOB staff continued to conduct research and outreach activities as part of assessing whether regulatory action is necessary in response to the increasing • Emphasize the importance of appropriate disaggregation or detail of information to the relevance of audit evidence; and • Update certain terminology in AS 1105 to reflect the greater availability of information in electronic form and improve the consistency of the use of such terminology throughout the standard. Purpose: This report aims to use analytic procedures to increase efficiency and lower inherent risk to an acceptably low level by identifying plausible misstatements using expectations, trends and disaggregated revenue data for further investigation. —December 31, 2016 Disaggregated Revenue Analytics Purpose: The purpose of this memo is to document plausible trends and expectations for disaggregated revenue data and to identify specific days and locations that warrant further substantive investigation. There is no template for Question #1. The following are examples of how data may be disaggregated. The amendments will be effective for audits of financial statements for fiscal years beginning on or after December 15, 2025. , manual revenue transactions). Retro Snow (“the company”) is a privately-held business headquartered in North Carolina with a fiscal year end of December 31. This analysis includes post-implementation Mar 28, 2019 · Why blockchain for auditing? 3/28/2019 Why blockchain for auditing? Lower risk of management override than in an ERP system, no “super user” role in blockchain and it is difficult to alter records (Ibrahim 2017; Glaser 2017; Olsen et al. 052 Summary: The Public Company Accounting Oversight Board (“PCAOB” or the “Board”) is adopting amendments to AS 1105, Audit Evidence, and AS 2301, The Auditor’s Responses to the Risks of Material Misstatement, and adopting conforming Nov 14, 2021 · Case Requirements Given the nature of the Reel Wheel’s operations and ticket revenue transactions, the audit partner encourages you to use substantive analytical procedures to develop an independent expectation of ticket sales revenue and to use that estimate as evidence in evaluating the reasonableness of Coliseum’s reported ticket sales revenue for the Reel Wheel’s operations during Sep 27, 2019 · Additionally, new financial statement disclosures are required, encompassing disaggregated revenue details, performance obligation information, payment terms, and more. Note: AS 2110, Identifying and Assessing Risks of Material Misstatement, establishes requirements regarding performing analytical procedures as a risk assessment procedure in identifying and assessing risks of material misstatement. This overlap exists THE CASE. If there is an identified risk of material misstatement due to fraud that involves improper revenue recognition, the auditor also may want to consider: Performing substantive analytical procedures relating to revenue using disaggregated data, for example, comparing revenue reported by month and by product line or business segment during the See PCAOB Release No. In audits performed in accordance with PCAOB standards, revenue typically is a significant account, often involving significant risks that warrant special audit consideration. 49, and . This case is a modified version of Cunningham and Stein (2018). Contents Overview 1 PCAOB Staff Activities and Observations 1 What’s Next? 5 The PCAOB staff has prepared this publication to provide information on PCAOB initiatives. Analytical procedures and related inquiries. 12, Identifying and Assessing Risks of Material Misstatement, establishes requirements regarding performing analytical procedures as a risk assessment procedure in identifying and assessing risks of material misstatement. Since the standards 1. Return to the current version. By product line or operating segment. Nov 17, 2020 · Based on an ASC 606 implementation survey compiled by Deloitte in 2018, it found the most common categories of revenue disaggregation were product/service type, geography, contract type and customer type, in that order. December 31 2016 Disaggregated Revenue Analytics - Studypool PCAOB Release No. 2024 Aug 28, 2023 · assisted analysis (also known as data analytics) . The new revenue standard also specifies, among other things, the accounting and disclosure for some costs to obtain or fulfill a contract with a customer. The team obtained corroborating evidence for any deviations from the expected monthly correlation (e. It also provides examples of disclosures and SEC comments, as applicable. Nov 4, 2024 · The new standard applies to PBEs and does not apply to private companies, not-for-profit entities, or employee benefit plans. Keep in mind that a Staff Practice Alert does not represent guidance - its purpose is to recognized from contracts with customers (including disaggregated revenue, contract balances, and performance obligations) and significant judgments and changes in judgments. Vasarhelyi, Rutgers Business School PCAOB SAG May 24, 2017 The views expressed are my own personal views and do not reflect those of the PCAOB, members of the Board, or the PCAOB staff PCAOB Institute December 14, 2016 Nov 13, 2024 · Citrin Cooperman ranked No. While the PCAOB claims that its inspection findings and process are designed to increase audit quality, there is limited empirical evidence to support this claim. Feb 16, 2021 · As a result, ASIC has made several enquiries of entities challenging the adequacy of revenue disaggregation disclosures. Nov 9, 2023 · APPENDIX B Example Memo Template* Souper Bowl Inc. A29) Documentation (Ref: par. 052 Summary: The Public Company Accounting Oversight Board (PCAOB or the “Board”) is proposing to amend AS 1105, Audit Evidence and AS 2301, The Auditor’s Responses to the Risks of Material Misstatement, and to make conforming amendments to other related PCAOB auditing standards. 16:23 - Performance obligations. 15, Matters Related to Auditing Revenue from Contracts with Customers. Jun 27, 2024 · This document represents the views of the PCAOB Office of the Investor Advocate and not necessarily those of other PCAOB staff or the Board. A2. Revenue disaggregated according to the timing of transfer of goods or services (e. Because revenue recognition is dependent on the particular facts and circumstances, as well as accounting principles and practices that can vary by industry, the auditor ordinarily will develop auditing procedures based on the auditor's understanding of the entity and its environment, including the composition of revenues, specific attributes Dec 4, 2019 · IFRS 15 provides the following example to illustrate how an entity might disclose its disaggregated revenue: Example 41 illustrates the requirements in paragraphs 114–115 and B87–B89 of IFRS 15 on the disaggregation of revenue disclosure. In determining how to disaggregate revenue for disclosure, management should benefit from considering three key items: Study with Quizlet and memorize flashcards containing terms like Davidson, CPA, is performing a review under auditing standards of Gold's interim financial information. PCAOB standards apply. Granular Insights: - Revenue disaggregation allows companies to move beyond the surface-level view of total revenue. Dec 31, 2016 · This memo is meant to document credible trends and prospects for disaggregated revenue data, as well as to pinpoint precise days and locations, which SOLUTION: Souper Bowl Inc. S. Note: Auditing Standard No. We assess whether reports disaggregate financial data by a) company; b) revenue stream; c) project, and d) commodity. The Sarbanes-Oxley Act requires the PCAOB to submit an annual report, including audited financial statements, to the SEC for transmission to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. 48, . In this case with multiple types of disaggregated information, predicting 2018 ticket revenue by taking 2017 ticket revenue and multiplying it by the verified 5 percent year-over-year increase in attendance is a good example of developing a precise expectation. Analise Olszewski "Outsourced accounting is one of the fastest growing services Citrin Cooperman offers its clients," said Dan Shaughnessy, president of advisory at Citrin Amendments to paragraph . 4 Total revenue for the current year ended assisted analysis (also known as data analytics) . This trend will likely accelerate as the use of Oct 23, 2022 · Visualization 2. 2024-007, SEC Release No. Impact and Adjustments The implications of the new standard are far-reaching, affecting areas such as bonus compensation plans, debt covenant compliance, revenue-related May 1, 2024 · Consistent with enhanced decision-usefulness, we find higher (lower) analyst sales forecast accuracy (dispersion) for disaggregating firms. Statements on Standards for Accounting and Review Services apply. Jun 12, 2024 · With the proliferation and advancement of data analytics methods, opportunities exist to further enhance substantive analytical procedures or expand their use. Jul 1, 2022 · The Public Company Accounting Oversight Board (PCAOB) annually inspects Big Four auditors. We examine whether changes in revenue-related audit deficiencies are associated with subsequent year changes in client revenue quality. 34-100774. A summary of both corrected and uncorrected Mar 30, 2023 · In 2015, the PCAOB reorganized its auditing standards using a topical structure and a single, integrated number system, and these standards were designated as AS 2110, AS 2301, and AS 1105, respectively. These benefits are primarily present when disaggregation is accompanied by detailed qualitative disclosures, when disaggregated revenues are comparable, and when the granularity of segment information is low. Where Analytics Is Happening. Board Contacts: Barbara Vanich, Chief Auditor, Office of the Chief Auditor (202/207-9363, vanichb@pcaobus. 08 Aug 31, 2021 · Angela opens with a quick overview of how to present revenue on the income statement and balance sheet, and a few reminders of key requirements. Today, the Board considers a staff recommendation, Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form, to improve PCAOB audit standards concerning the audit profession’s increasing reliance on technology-based tools, including “data analysis” or • Created disaggregated revenue analytics using Tableau to assist in audit scoping decisions (PCAOB) and comfort letter issuances associated with insurance client debt offerings Jun 18, 2022 · O ver all ma te riality: 1,500,000 Performance materiality: 1,1 25, 00 0 The engagement team set the expectati on for the disaggregated revenue a na lytics to be equal to the pr ior year audited financial informati on. The PCAOB summarizes its findings (labeled ‘audit deficiencies’) in publicly available reports on its The revenue standard does not have similar aggregation criteria. org REVENUE PROCEDURES REQUIREMENTS - AS 2401, CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT If there is an identified fraud risk that involves improper revenue recognition, the auditor also may want to consider: • Disaggregated substantive analytical procedures • Confirmation of contract terms with customers For many companies, revenue is one of the largest accounts in the financial statements and is an important driver of operating results. (Ref:par. Because revenue recognition is dependent on the particular facts and circumstances, as well as accounting principles and practices that can vary by industry, the auditor ordinarily will develop auditing procedures based on the auditor's understanding of the entity and its environment, including the composition of revenues, specific attributes Jun 29, 2023 · example, should analytical procedures related to revenue be required in all interim reviews? Should analytical procedures on disaggregated information for accounts other than revenue be required? If so, which ones? • In your experience, how has technology and the use of technology-assisted tools influenced how interim reviews are performed? Oct 29, 2022 · EXAMPLE MEMO TEMPLATE Souper Bowl Inc. A30). 5% of all retail revenue transactions were collected in cash. In many cases, entities were questioned about apparent inconsistencies in the disaggregation categories selected compared to other (and in many instances more detailed) information available in the market. Company . 2019) Secure platform for third party monitoring, “guard the guards”, and enhance trust in the capital markets (Alles et al. B87 Paragraph 114 requires an entity to disaggregate revenue from contracts with customers into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Apr 10, 2018 · Under the new standard, entities must disaggregate revenue recognized from contracts with customers into categories that depict how economic factors affect the nature, amount, timing, and uncertainty of revenue and cash flows. The increased use of these technology-based tools could affect areas such as: The auditor's risk assessment and response to identified risks of material misstatement; A wide assortment of new disclosures is expected to be one of the biggest challenges for financial statement preparers as they implement the new revenue recognition guidance issued last month by FASB and the International Accounting Standards Board (IASB). . —December 31, 2017 Disaggregated Revenue Analytics Purpose: The purpose of this memo is to document plausible trends and expectations for disaggregated revenue data and to identify specific days and locations that warrant further substantive investigation. 69 Consideration of the Risk of Management Override of Controls. Which of the following is true about the application of professional standards to this review? A. Dec 17, 2024 · Public company adoption of ASC 606 / IFRS 15, Revenue from Contracts with Customers, is about two months away! What a perfect time for the PCAOB to release Staff Practice Alert No. The second visualization shows snowing and sales patterns during the twelve months of both 2015 and 2016. zcbt epmn rldpef lwopvo wpgou ddsbg puujj ycwx kimwxq ilglan