{"id":74963,"date":"2026-04-02T11:06:20","date_gmt":"2026-04-02T04:06:20","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=74963"},"modified":"2026-04-21T14:52:30","modified_gmt":"2026-04-21T07:52:30","slug":"quy-trinh-hach-toan-chuyen-nguon-nam-truoc-sang-nam-nay","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-hach-toan-chuyen-nguon-nam-truoc-sang-nam-nay\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n n\u0103m tr\u01b0\u1edbc sang n\u0103m nay"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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>1. T\u1ed5ng quan <\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>B\u00e0i vi\u1ebft gi\u00fap b\u1ea1n n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed t\u1eeb n\u0103m tr\u01b0\u1edbc sang n\u0103m nay theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m nghi\u1ec7p v\u1ee5 v\u00e0 thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m <strong>H\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n tr\u01b0\u1edbc sang n\u0103m nay (b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2026 tr\u1edf \u0111i)<\/strong> \u0111\u1ed3ng th\u1eddi th\u00eam l\u01b0u \u00fd n\u1ebfu c\u00f3 d\u1ef1 to\u00e1n c\u00f2n d\u01b0 t\u1eeb n\u0103m 2024 sang n\u0103m 2025.<\/li>\n<\/ul>\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>2. Nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>2.1 H\u1ea1ch to\u00e1n t\u1ea1i n\u0103m 2025 (cu\u1ed1i n\u0103m tr\u01b0\u1edbc)\u00a0<\/h4>\n<p>H\u1ea1ch to\u00e1n t\u1ea1i cu\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 <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>N\u1ee3 TK 421 &#8211; Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p>C\u00f3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> V\u1edbi <strong data-start=\"4\" data-end=\"30\">ngu\u1ed3n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7<\/strong> (nh\u01b0 <strong data-start=\"36\" data-end=\"48\">ngu\u1ed3n 13<\/strong>), khi <strong data-start=\"55\" data-end=\"71\">nh\u1eadn d\u1ef1 to\u00e1n<\/strong> th\u00ec <strong data-start=\"76\" data-end=\"119\">\u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n N\u1ee3 TK 135\/C\u00f3 TK 511<\/strong> \u0111\u1ec3 <strong data-start=\"123\" data-end=\"150\">ghi nh\u1eadn doanh thu ngay<\/strong>. V\u00ec v\u1eady, <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> m\u1edbi ph\u00e1t sinh \u0111\u1ecbnh kho\u1ea3n n\u00e0y, ngu\u1ed3n kh\u00f4ng 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<h4>2.2 H\u1ea1ch to\u00e1n t\u1ea1i n\u0103m 2026 (\u0111\u1ea7u n\u0103m nay)<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> H\u1ea1ch to\u00e1n t\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>\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 &#8211; 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 &#8211; D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (00821, 00822) (ghi d\u01b0\u01a1ng)<\/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>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>3.1 H\u1ea1ch to\u00e1n t\u1ea1i cu\u1ed1i n\u0103m tr\u01b0\u1edbc (n\u0103m 2025)<\/h4>\n<p>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>ngu\u1ed3n<\/strong>\u00a0<strong>giao t\u1ef1 ch\u1ee7 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau:\u00a0<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>N\u1ee3 TK 421\/C\u00f3 TK 4688<\/strong> ch\u1ecdn ngu\u1ed3n giao t\u1ef1 ch\u1ee7 t\u01b0\u01a1ng \u1ee9ng<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu ngu\u1ed3n 15 (ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7) \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau th\u00ec kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n b\u00fat to\u00e1n tr\u00ean.<\/p>\n<h4>3.2 H\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n sang n\u0103m nay (n\u0103m 2026)<\/h4>\n<p><strong>B\u01b0\u1edbc 1: T\u1ea1o d\u1eef li\u1ec7u n\u0103m m\u1edbi theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tao-moi-du-lieu-ke-toan-tu-nam-truoc\/#3-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y <\/a><\/strong>v\u00e0 Khai b\u00e1o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 b\u00ean <strong>N\u1ee3 TK 00811 ho\u1eb7c N\u1ee3 TK 00812<\/strong><\/p>\n<p>Anh\/ch\u1ecb v\u00e0o <strong>S\u1ed1 d\u01b0 ban \u0111\u1ea7u\\S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/strong>, 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 anh ch\u1ecb \u0111\u00e3 t\u00e1ch ri\u00eang d\u1eef li\u1ec7u v\u00e0 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: <\/strong>V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn l\u1eadp ch\u1ee9ng t\u1eeb <strong>Nh\u1eadn d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2020\/09\/RC1-47-1.jpg\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Ch\u1ecdn H\u00ecnh th\u1ee9c nh\u1eadn d\u1ef1 to\u00e1n l\u00e0 <strong>\u0110\u1ea7u n\u0103m<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb,<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 00812 (ghi \u00e2m)<\/strong>; <strong>N\u1ee3 TK 00822 (ghi d\u01b0\u01a1ng)<\/strong> v\u00e0 ch\u1ecdn ngu\u1ed3n t\u1ef1 ch\u1ee7 (ngu\u1ed3n th\u01b0\u1eddng xuy\u00ean)<\/li>\n<li>H\u1ea1ch to\u00e1n<strong> N\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 (ngu\u1ed3n kh\u00f4ng th\u01b0\u1eddng xuy\u00ean)<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>Sau \u0111\u00f3 nh\u1ea5n<strong> C\u1ea5t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40299\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13.png\" alt=\"\" width=\"1210\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13.png 1210w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13-300x184.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13-1024x628.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13-768x471.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-13-100x61.png 100w\" sizes=\"auto, (max-width: 1210px) 100vw, 1210px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>Nh\u1ea5n <strong>Kh\u00f4ng<\/strong> tr\u00ean c\u00e2u th\u00f4ng b\u00e1o \u0111\u1ec3 kh\u00f4ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40309\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/02\/R4-15.png\" alt=\"\" width=\"544\" height=\"193\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/02\/R4-15.png 544w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-15-300x106.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-15-50x18.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-15-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/02\/R4-15-100x35.png 100w\" sizes=\"auto, (max-width: 544px) 100vw, 544px\" \/><\/p>\n<p><b><span style=\"color: #800000;\">L\u01b0u \u00fd:<\/span> N\u1ebfu khi C\u1ea5t ch\u1ee9ng t\u1eeb, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng <\/b>sinh b\u00fat to\u00e1n <strong>N\u1ee3 TK 135\/C\u00f3 TK 511 <\/strong>\u0111\u1ed1i v\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7 v\u00e0 khi x\u00f3a d\u00f2ng <strong>N\u1ee3 TK 1351\/C\u00f3 TK 511<\/strong> sau \u0111\u00f3 C\u1ea5t th\u00ec ph\u1ea7n m\u1ec1m v\u1eabn t\u1ef1 sinh ra th\u00ec anh\/ch\u1ecb v\u00e0o B\u00e1nh r\u0103ng \u1edf g\u00f3c b\u00ean ph\u1ea3i m\u00e0n h\u00ecnh ch\u1ecdn Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi l\u1ef1a ch\u1ecdn v\u00e0o \u00f4 H\u1ecfi sinh \u0111\u1ed3ng th\u1eddi khi c\u1ea5t ch\u1ee9ng t\u1eeb. Nh\u1ea5n C\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n X\u00f3a b\u00fat to\u00e1n <strong>N\u1ee3 TK 1351\/C\u00f3 TK 511<\/strong> v\u00e0 C\u1ea5t r\u1ed3i t\u00edch <span style=\"color: #800000;\"><strong>Kh\u00f4ng<\/strong><\/span>.<\/p>\n<h3>4. L\u01b0u \u00fd chuy\u1ec3n ngu\u1ed3n d\u01b0 d\u1ef1 to\u00e1n t\u1eeb n\u0103m 2024 sang n\u0103m 2025<\/h3>\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>T\u1ea1i ph\u1ee5 l\u1ee5c s\u1ed1 VI ban h\u00e0nh k\u00e8m <strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC,<\/strong> 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 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<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[856],"ht-kb-tag":[],"class_list":["post-74963","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nghiep-vu-thuong-hoi"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=74963"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74963\/revisions"}],"predecessor-version":[{"id":75643,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74963\/revisions\/75643"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=74963"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=74963"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=74963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}