{"id":2109,"date":"2022-07-15T04:02:50","date_gmt":"2022-07-15T07:02:50","guid":{"rendered":"https:\/\/gigantedospisos.com.br\/?p=2109"},"modified":"2022-09-15T19:20:04","modified_gmt":"2022-09-15T22:20:04","slug":"how-to-prepare-a-selling-and-administrative","status":"publish","type":"post","link":"https:\/\/gigantedospisos.com.br\/index.php\/2022\/07\/15\/how-to-prepare-a-selling-and-administrative\/","title":{"rendered":"How To Prepare a Selling and Administrative Expense Budget"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Administration Expenses<\/a><\/li>\n<li><a href=\"#toc-1\">Learn How NetSuite Can Streamline Your Business<\/a><\/li>\n<li><a href=\"#toc-2\">How to reduce general and administrative expenses?<\/a><\/li>\n<li><a href=\"#toc-3\">AccountingTools<\/a><\/li>\n<li><a href=\"#toc-4\">A \u201cGood\u201d SG&#038;A Ratio<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"What Is Selling, General &#038; Administrative Expense Sg&#038;a? How To Calculate &#038; Examples\"\/><\/p>\n<p>Administrative Expenses are mentioned after the Cost of goods sold and just before the operating profit in the income statement. Stay updated on the latest products and services anytime, anywhere. If sales  are low, operating expenses and SG&#038;A expenses are still incurring and thus, may need to be decreased or cut. Operating expenses and SG&#038;A are both key parts of calculating a company\u2019s net income, and for that reason it is important to understand and categorize them correctly. Depreciation is also reported on its own line item under operating expenses. These expenses are deducted from gross margin to give us our net income.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>Which is not classified as a selling expense?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>Explanation for correct option: Sales Discount is not recorded as the expense is the books of accounts. Sales discount&#8230;<\/p>\n<\/div><\/div>\n<\/div>\n<p>Some firms also manage SG&#038;A by outsourcing functions or relying more on temporary workers.<\/p>\n<h2 id=\"toc-0\">Administration Expenses<\/h2>\n<p>Indirect ExpensesIndirect expenses are the general costs incurred for running business operations and management in any enterprise. In simple terms, when you want to buy grocery from a supermarket, the transportation cost to get you to the supermarket and back is the indirect expenses. General and administrative expenses (G&#038;A) are incurred in the day-to-day operations of a business and <a href=\"https:\/\/accounting-services.net\/\">https:\/\/accounting-services.net\/<\/a> may not be directly tied to a specific function. Selling, General &#038; Administrative expenses (SG&#038;A) include all everyday operating expenses of running a business that are not included in the production of goods or delivery of services. A business has expenditures that can be classified in  a number of ways. One way to classify expenditures is by whether they are fixed or variable.<\/p>\n<ul>\n<li>SG&#038;A and operating expenses both describe nonproduction operational costs and may involve similar elements, but companies often differentiate these sums when writing an income statement.<\/li>\n<li>This is obviously a very simplified income statement to give you an idea of the order in which it is categorized on the income statement.<\/li>\n<li>The major portion of business expenses is general and administrative expenses.<\/li>\n<li>Some of the best business accounting software solutions also offer free accountant training programs to help you stay up to date on the latest functionalities and take advantage of the software.<\/li>\n<li>With NetSuite, you go live in a predictable timeframe \u2014 smart, stepped implementations begin with sales and span the entire customer lifecycle, so there\u2019s continuity from sales to services to support.<\/li>\n<li>Administrative expenses are often included in an expense category called selling, general and administrative expenses, or SG&#038;A.<\/li>\n<\/ul>\n<p>Similarly, an increasing SAE ratio implies that the company is able to generate additional sales with the same fixed infrastructure. Zero-base budgeting can also be used to maintain control over the SG&#038;A expense category. Operating Expenses SectionOperating <a href=\"https:\/\/accounting-services.net\/what-is-selling-general-administrative-expense-sg\/\">What Is Selling, General &#038; Administrative Expense Sg&#038;a? How To Calculate &#038; Examples<\/a> expense is the cost incurred in the normal course of business and does not include expenses directly related to product manufacturing or service delivery. Therefore, they are readily available in the income statement and help to determine the net profit.<\/p>\n<h2 id=\"toc-1\">Learn How NetSuite Can Streamline Your Business<\/h2>\n<p>If you\u2019re familiar with operating expenses, you might be wondering what the difference is between SG&#038;A and operating costs. Firms with highly variable cost structures are said to have low operating leverage. They might have more competition, but they can more easily survive painful declines in revenue and cash flow. The business doesn\u2019t have to cover a fixed expense load each month. A variable cost structure is one in which the SG&#038;A costs keep pace with sales.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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1JXUSq6keD6B6tdVSPCsld4i1MppKVpSmJSlOUxKU5SnKcoNUWIF0xh97EUUyU7of+mjpvwUqulpabE0VNNdVjibEU9TUrXlTfeeg9YTBubt05rmUsu3KGnAlKq0i+meD0FysSVw8PMJeEpecZ5TlHLki1uawZqBtsYk2Hw8D4Y8Rg4xlZoVWEo3AuF9BhrD5RiT4Vs8Pe4ij3Ekea2Rqhw1jOUYlmEbLlzFElosNFQ8o2wpnWjyhFio3JwZY8wwolh1vLD1h1GwuYYeV0ahirJi6IsiqJfMMacRxi7lKF+0FNzWww0mFXFxcvN9HwwUWW1RHjY6hOpesS4tb6Wmnh1GM+WV270Z+nKLUxd\/dHhSjhWJW8TBHqx9G6a98vPMfjhk2BoNBLHlbqF1I8PetEy+Pwwvql8q7riuuLvcxCAl7Mpjn9KPN4rJ56OzDDayJ7V3WqHh1CNjy5S97XpLG7vZzfd+KIzVAOv1dw6ahph7witQvG4rt48qfPOJFjdSJvIuIljw3eEVpW272eX60oZcYVawu8Vg2+0Nwjd\/GJ8\/pjGzbSJNpDtpkDy3VLKkbS7yhWBfH8Jn8gw1YfRkJW+I16a+8N6CFdxf4MZftOH7amnudp82ncse8Q6grAvaGZ6n8XnCFYkNtwkJD5Mwi9UxYq0vntnlLd10\/RE3sRRrxAdUbeES8sYnh9ZFMaxu72VpS+jlHuIpt1eHiWpBXeG0lkRetzFn5u2cO6kLJbCWI2pxWnLh4rR0y5vkAR80YbU02l5SVvENKQj6xCNeX0uBGX0oatyXHYjpSIkUw97yYvD3mI7vyO8\/hhE1GoQr5Rc0RIv3kmEziH4gHLthxxHqiph5SGlFhcw++U1SRDb8eiv5\/TCFzFCN3EwRQIjxcxVPCtfzgL\/54ayukcMKLXI2W\/3bU6Cx97IaYBHiH1ZIEZTl6HSnunLd0DsgrTph\/bhGKS2EXfUj3hp16PDbaxxiLXkPhIplbP8AgC9EX1QF1Yj4R4va7388UcrZpCOwr1IzSca5RmAReMiskLZM4Yb3PG79uL6MJdocbVRp1Gnb6veL2R7YrPCdum4hielTB94I4nvtK0mcuiLOwiz7cuy2LzyUisMdsrbpNkosTeKkCkV9W4RuEScLGXM+cNPPLzjOEya8FrttiT9NWBlTVvlKxJi68dTxWuARWweH09Wcv4QvRFW1QsG664S8JRlVnJNU6LJ6Eki3FmeHyOoIubhuEVjbb3s2ds5T5d2We+w8XxlGFpE33MLVIhQvic8iuHTEd3BLzznluH48oqv3P4tHFliIkVwFrMtuFKQISIiIuUZztH47pSi8to9naSrYJMC5iyFgs4i0yWVw2jnl2j+26M82O2vQ7eDlUWhJs3ildXEDX2UCGe8UShFlT3esc8pZDu7gy3emfZKeIVaMR3Y7AmrufU+\/FcKljypQJdX9OcrSn6OzflPOTznE4oP5pczbLJXpjyPJyjCcZTjGfDxFGtGVjVjLeIR5REhIi9ouX55CUvpQlwejG4mXDp\/BiPtERERd4s+75t\/p3ZOMTJpCQ2j9Umado3b+XLT3T\/CZ+eUbqOo0xFdo94l2ldw3cNxeOct88vFOK7E0OK53F6ojxREsG2rBuI1NIoCcNPbruG3TWRcqxEp8RcMP5TNinguYi4gLTuLh1LStu9XOGPZPZamw2m0+JtSwtapfzMqHl74wiLeQ57peiXzxyTer8nTClaf2\/kU7P4adGVgf3MZkShHlES4rSHuz4u3zyGNuLVor16nwjpKHxNLhG35SLKFFRVWq4uoUI8REXWeyPmGIBhmLlilf1Y24dSXaRfhnd5nrDLzTiiajsjZRcvM\/oR3FsKepzTbeTWPFosG0RJdoivl97y4s5+rL0zhEbCUOncRM4mMG7mvehROL1RpkjwyznOZTz374srbmmUVMwi5VgV13KQ28V13dl2xWFQsurYzq9a5fWCkXLEFMforX2L6wRnlLOWZZZSyjrjujhybMQY\/jpM1UX2ley64uXQRcI+gWkeiPyL+PdX88RG5mmWmJc1wkKyHREe7PPtuyGXyfK84tTETGsIh6xrnW94mNXaV2\/hKU7h+jDDtBh4ocLB6xAtEl94SEiG3l3W53b46II5pMc3GQsYV1zb12kPDczkIbuy6VzM59vDL53bpQtZSYVdfd5M8S1CHitYseG34+3s+T0RPDGDxeFnq223F3fNblqfLd8k4dOlGoYCcNQR3W0rGD619S20vT2bpSnvlLPzRskZshDk8UdH9BjLqJfsxzVJ\/FF+e5+rrqe3w3DFMq2KrmSrplpbqJnsF9mOWzkUdedJSbqBnsxyg5XWMEu6ZfaiuPZsTJZ0NVNtSQ+zHUGz5XLGOUOjVttf7QlHU2ybLlj7MVn8xaD2HTEF8MJsFrBWVsOFXLhiudosW0H81twxXVp3L1ZaDsUGOavd8YhJuB4ePhxUZ\/9Sq4mtRtMRD75FE+6rxDVw6lG677\/Ev+rPlGsMtySIeOlZEwwqhPo9KpnTI+6icZtXWyARqZpPSAkE4eJisiKdhZylPfKF2AbVVSujeupAYYiWOeSEQlMZroGppnvSJDvsJ\/DOXnlUFKe4pxCtkdkMTxOhAV1QLw0ahhChz26YvlIZG0ULGciO0spTn8e+WcXFhmz9NTYT9yiHylBCWuRCIk1pleTRtz05yMRy7Zy0w3znLONJTS29SFBsrHov2Rw\/EsHxHhNuOrIp0SxfpWrkoCUWmU5AQzdqBMi7JW9mec7F6Atk8RwplT5ZpLpKhQkKReLjGpBg2naEpiPVEyU5ynvtH0bqc2k2crMHqBqaZp6Qn1FWorWLKfwb5Dyllu37pyL45jK1ejbbYsSpyE+rq0W6wj72Ylda1Y93OYlKcvNP4pyypltxdci0Er35l0sr1wm+6Kx70QadQXijA6ko4tBtZYWAYcrT5RuhXOi4uriJ4FiDBEbolmHYkuPa1I83Sb6nDmEPEXDGFFRLXxR7WYoMNzaxjOXhiVNIrpZIjxYVj3YaqnGCLlhCmjIuaHOloIeKiVBidJsLxfWthypVF9b+l3oU01IMPGE046gj6131f\/AE3fSis85aOIegkKkoX4RJ7OHm+Ft+aRLGGupqdMWsK25ZFxeIgGxn0ZaZTl7UL62p1HsEeURERH1bliX45pL5oiW0Fb1en+GQ64f4VhGsh8+8PtR4UsuqTbPYjCopGplMRWjy\/ezGF3i4hQIkRfHp2\/7ozrqYfKRHl03r1PCKyF13n9C+z1ZRnTnqF4dRVSkS4uGxjNMfW4lf5PTCqonbV1d3EKxSzit5STU3F+IsuzuxOsKIyEGqJEQjcxtokNvDa0SLi7O0i3ee6PK+nucq3h1CSvlutWJNIrvNumO6c\/PCkEEtYl8IstV4jyiu5wfRzmI\/Vn54347VqXpcVvExfCPDdpkX1cy\/yweSgojYgbRrl8XDpvt7pEstK4R8M5EO+fnGfyQt22tJbC5rgYSx7tui4S9n36EozuryG0RF6nIIhK261axK0ey6T17s\/DGGK1l2HC3lYVN9Eh01k8uKfpSU\/khKdtBR2K7x3GtSpJnKXkKBER\/CM07fxSYyUa51I93iEbnCu20iYQ2KX2+btl8ZTlEa1hY\/1dJI8veEV2\/jmRSz\/fIkOzfWtu9fU4uH3si07i7vWEycvToTjdqkZFn9HytBahLmJrBZb6nExnszYx2Xp1JemLYwxvD+31Yqro3UT6khH3hA6Yl3fCNvn7Rz+jFsKG2OOUt2dmOC0i9TozxfEApkG0uK0eER5mMLlWPrTnuhNTxqxmQlaR8q+IRLlu7pe16I0hkaVlZY03RA6nAX4g\/Uq2dWRdXTCRd7mJhfFcUpZf79+HYWVG\/wAkWoUpXxL0xtG1nL8XilD9RVPETS4RXy+Hl\/0RHMT2\/F9SpGHiNW6+1jLbkksu6tnwm+2cyGU5SkXxxeMfEW5SUvDexOHYcqpQSKleotnd4hIfCS2DvWUvTL\/JnFWbU9DbNYSoWi5LDESF5CLkCXMxjOxwS7d0pT9Ep9sXJTJIVjqe+W8VvLd7WUrvlylGYDHSlWzOWcFPcjeymyiMKptNQiXee\/4Z7PEwh5Ql2SCW6XxznOc3XDaxRFaJcvFaX7cUOrxEhiu31v360RMhJNolcPDxDcIj4t37bopmnpqjbBjTTRZANuj2cMuzmJC1frCRLYPhIeaHibPq80Vhk1IThodG2GrGHCQ6fF9Hm4eL5eW6M3VvF+99YJe0OnaXF\/CZ\/Rhjrn6ZDdxalpCV3Ey1YjaI\/RKf44mU0RGImxplqzUJFboCxhCN3My0RtHK45nuyl2y83Zm10+KkogWV1witzuK4RJokQrEh5hGQ25efhnulDopdokTBFeo1jPWWOo7SIi32lIBEpeeVoy3ZRDcTZ98k+3huKmH8GgULEOUeYuac8pZykmUt2\/Kj3RdbMsfCKgSYXF4SjbtFjiKVJNaYLFY3XEQjb+3oiBIkVYPVG1LF9XqDcsht4beH8WUOVFsKthCdSR1JD+HImiJerduH5o4PFnG4xR3eFB1OTI2sqzG3ahXU2F3dWsrhbUj4mD8GqfZb2z8\/olYWDYQumWK1gIiI28MO9FQrWPCIiI+GMmyjaGHa3zKZM6ey5DNVquEht5h73D+2UVw9OlU6TAHUJjE6jCEiFb2JFhLtnOQjNenLLtnb887WcvhiF7Z4YxnXq4XpEhEeXUExIS88uy7zZTyzlKcpzjaNo5Z0yuq7BCaJMprHDaJOt\/exYrTWWc\/CU5znKU+u8090QjbXCyESuESEVpJZd60hEiLhnb2l5pb5jOXdi2BYKhERsuWSxtLh1GCktZwpXOcytmwZWSllKS5y37pSb8bwxbUiuwrh6tY8WmNyyIl3DPhOR3DOXnmOe+WUo6YTOWUSjMFIScK+EhuHvW3XEI2iVmfb2zy9O6NnSTP7\/JQkJDTKp6YREiYIktI6wjd++Eyc5ekpw84VgZDXoLhtWxxPIRuHqrTG0e9nwylOWUpTKW6Uxnmw7S8VW0i4iYZML2iKOm9znewwrVFx+56dxEP75+bFVFK2LH6Bqi2pIfWEvtRTJyKJ7l97YhdRH7MchY\/LTq3j65R2Pji7qYvZjkLb9OnXt9Yropj+YtI92NdbVrL2vsx1VsK25K\/ZjkjATteovXGOqujlvUr9mGT5hAnLx6uKN6YWEtyyi97eGKf6a6K5Ylbyl+dFJI2i9ysJYkUVt0\/OmVBT\/8APJf5hsT3yZnhhHjWzKq5YhUq1ViWoI6jF2stIbrlzlPsIoRai0y8t0RjoUbbhPb\/AHw\/\/wDzhR0l0730DRQZ6qyFwikiEmCN2ovh3lwEU7fPMZRIcH2XGlVpUwaSriZbcxnEVtxXMnOfdHzwoPCTidS1aitOqKBwHajyagrKM0a3lV9pTO3TYYCsiMSlOZZWiUvjH55S3oEwwxY+qMSFBK0FXcOqWoJEQ+KUtPLPszP4pxO63Y4GvQ81rIkkwiEkrLWvXaOoRejtl274f1YUVvLGk8iapdSqi7NTnjCJ9WMOn3I9WCeBxhaNLY5UDxtEYWoUfhK382FXR\/hOq4bvyu9Fl1mDLWsuEf6MavKzmbSKubUafvnDd9WFlJii4w2zwu6kMrriErlj3vWL\/wBIgdIbSIViJERFbb3oqst7k2uhbOBN8pcKx+l7MTodmB0+9d4roiHR1s21TFsZd3fsxcyFDp\/RikMmpklCbZYkVGRDdywj6N9qWVOIrWJcNw8P5ZXfQSzd8sPHThgzCuJf+bEvtSnEU6DsLIa8mW2ksiIhERt94eFw+He4d3Z2fJCeRaWaY4NtFnVdcSyYXLcbLS5eVrCEfR2EXx8UoiW0VX1YrEuKnphEvCQigbi9G+S8\/wD0zhdjTOsLmHhIh7paY613D2EXEO\/1YjNSbCcQlba6mJZFbdcWnpF7JZEX++Uo86LPSkSvZtxEmmZb\/fJfVbqGziLu53dvihy2iqBGpeI8z6SnG3u+\/aYl+Iiyn6sRjZCrIsMAS7rC4iL3stThuLttvcUv8DOFG3jrbbS\/uim0bhG4hJSHtG0vFmsZ5etFpPeiFysccTrB02sXxES18PFcV1aJ\/KO6py+lviL4riwspls4SIX9T3rtVZKXd2StzWU\/2lHuM1tyazTK25ROSPi6hdT\/ADaIyz9I\/FERdViS2rEurEU1Y8Rd2pWVtvZuB\/m8MXjGysnTJsWKrKrWV1wpaPh4hNuqRdmW6VX\/AImElZWaZVKCK7TNwiX7xawuLzDvZb2fByiJ0bhIRtLuoIvFb5MKGW+LjQufy5w7Yu+6oYXLrUIsLi\/fF6g8Pe98z3emFbkJ7FcU5Ep9SPKS9QeLlG142j7MuGJJg9SKEFaXXMLRXcPFrHzcPhFZb\/jJkRPGGENS\/luIx\/KISu\/Jh72ZST3qWI3CPCN3iL3xns\/6M8+2O7ItrOXHzo6P6IqIVUAfhGcREXMQ8o3etlb\/ADxO1hEO2cqBUK1CXKAr+laP5XniaUZ3DdHmJ2z00qRvBUIMXpjZwjxDDtLijaEo3jFMxlJrkV1j+wLcQEhqak10w+9USC00ly9ZVllc0vVzlKW7dOe+HvYDYJGG8g2+sRERezcXxWy+jEvlOMtWOvGlGtzlyNszbKGtbxK64uUiG32ShTWVEVXiFNivlbWUlSjQY0i03pYRLuLi0yWcrh+KcM2WuRfBivmSPpB2qVRp426fskPCN3EwiLcsJdmc+2eUpZznKUVXstTvxWrbiGuCKYjWNMtpELCUpYiLWbshKcyIsvWy+OIt0r4VXaw1NYRuplvWm0uHVYS+rIVjw2ZkQ5Slu+eedh9FmzDGouxBppSxQspqZDiQK19YJa1uU78rZ5etvznHE5S5rm\/0OyKglUuS\/UlOwdIykralZGLBcKHjaXCJFqKZb57erTP5SLsiVYjivMvvWiVv0mXD\/ix+tL0xF9h6XDxFZULRqeqYt7ReT7iU8e8RTlfIxZLd\/qiQNpi1AZy8QrYXD73cP6Nfx8UU1SjsGoy3NjlkSytLrNK3h5hYN1vn9OnP6Mamku1Ftty2JSu7u3kSrV9kxKzUzgW73weEWcPhEmX3XF7Oa\/m\/HDM6v1WXLLipyEWK4eF\/WDxWz4Syb2\/Jlvyz1UjFxNeIV1hNtLWHVSSBIh6zVK4rS7LcrRl6JMnnuiP4vhpCy27mIRYwuFYraOu\/R3T62bmMDLfPIcpb98ODqUiKpaJD5NcK6bTtJgs+9BYy3L0EU5T35yyz+NqfiQjpEVxOIXCkbda20h4hLsJspCU7s5SztnvlmUaxkqM3E1bDYs\/yhihC1Yl8InRtG4tMR382Q9n7St+gbcMUTsob21t13VlxaZFb6xPZbPK6fFKQ5bpZz7d8rtwNtyxK3mES+j+dGHKRtdxHaUJ3SjfI4TsjezFGspQ3Vsv2+zDgycN9YN0GwlZHMfwwjuaghS+3TLhIhYJXc3bblzbt8\/jhjpaQy1Fst1GNJjhEh5SGwSIbJzIshGc5zy5pT80TNw\/sMIKqmEh8JCVwkPiHxeYh+Ke6KKQcUVjjWG6dS0bSudTXanViIkgllcwSyndNet2Tn6MuyKZ2wpCB5FHR21FHaK38Akl69YiItPTePkzuaWZDY0p5z38Mvno7pDASd6v7f6Y68c7OLNGmQaTonnQvU24iI+IRivnhaUSjoxqtPEUetcMbz+UwSOuXyuR9COUOl6jsxEvW\/pR1fhk7kj7P5sc6dP1FbVrLxXD+dGMeZZ8ir0HaQ+qQ\/ajqfotbchXsj9kY5ZcEdLdDbbqZXsj9kYtl6CBcCpcMQvpAoRYln7d6JtT8sRzbKXUn7JRWfymkeZVa8HXHrcLWPhjT91eLmj19fw80Ym5jKkXAdIuG9tfDe\/FSiukDo1ChjXOa\/DDKeJFGlleUWA\/XjBJ3sxHJVpRsGpLxQoFhUGCMw+vJAmJDdcsSLrNP8WRFKHXa7EG22jdxDaXDy2xYa0Uz3ERLEi\/CWjcP0u2I7tHSLFjB8N31bYzzQkna5HmEFBIsXaRDdby\/0oZ9nEKGv1LR4eEYwxrFBUwhHvfajDo9wltZV81q\/hIPDaOnHKkW3SYgsRuuiYYM+5Y+zEfDZpejb3hh12blau3w8MMOFxluS5WNe3KR0SIreWK92BmsXPJfeK231RJOpxfKxcTzpIeQ0zCHwxVPRdXkTqkiutG4bruER1kXW\/t3YvlxqmzbFk8yQqx8fvhq7f72esbS4h6sh9HpHPP1oi2LVw6Yld3BIhHvERD4u7kJT\/F6YkO07C8tZxf3q8i+lbaX+icV1WtuQi7lKmEbi4rbXMV3e91Y745cULO2cqHPYDGiFj6a4uuK5ZeG9hafx87Mp\/EU4l21x6lJQmPML9C4eIetF9J8nZv+lOKXwqrJdRcJcRCXL+EErl\/zxbWLu1MFe1Ze9nTV67e6J2kIiOWe6Yl6eaNM+PTNNdTPFO4tMYaYia63uso3JES7pEwgHz5WyWsp9neiOYa276SHpLi5upEx\/Fww7U1QXltIwStHXYsSHvWpv5c8rr3j9WUM9HL77Yse88hH\/CXK73tDLKNILn9CJPkb1N6tZctyOH1h8rqTGF9a4iKkLxUzls9ohqy+jvqU\/PDJSjqEjwiAiV3LaDCHi+rl5oeCDTTSEXEQvYsh4ri++UAQ+zwlCS3Qi+ZEtqUkNXaI8Rf0rR+zFi9FVCtRE1hcQr5vCREPCPm8X80NNZhlM\/TIrhqe7bcQ6PCV1vivcMvPy\/HExo8CFFMLFNFhF3eIfD4uXcMRmzrQolsOB6tQ+YBjd1WXFw3LLi8WmN350WtgNRcvmjm7CXMGpZ6zREi8Vq+L86Lp2UriJMebmloZ6OGOpE8GojeL4j1O+6FYVEIcQTLhx5F8YsqBhp8ohNVVtsbLiTJ8OK8TrbRKEFNVKUgmtIVrESYxhcsRnazHNCnY8rtNY8veIiIRER9bMhlCHBcFfiTNTFCKmQICyioEsEk\/wlSXwzZT826UrpfLPbHkvczyQUdiP7VlXYr99qRbhdNUpYsWXajFqYJsesezdJed0577Z5Zy7YZ0gY1WYvifklIZlSC0qakQJMWtnF11Q62eRBM7p3TzyFct3bnbHSD0l0OHrZSU1r61giK0LG5K3laA67M5SWPLOcs85yGfplOPOinZldMhTWFqVJKEiYQiJcXFaNsuEJdkpTznlln2SjZ+Su5hD\/bJ9kP3Rvs4vDadFIPFpqImM\/COMhJrPx9kvNLKXmiW1khESu5beIRG4itJfL8fmy9aEKHitg3DbcQjxesQjw+tnbCh9cshuHiG7mHiuG4hH8dv493bujJb7s1m62ItUP03MIi4erEriEi1DYxaVrEd1s+sHf8AF2RlUIFTCWvicXWFbbwpBhE1zC3cc5Wj25ZWxrrEai2adxEymFabWCPWCLCEiJkuE9Ql5575XDKcRTarHWUw1OoQrJ5JprlldaRJSVxXZSEhBhSn9KeXZBEMWYziokIFcWjzCJFaT7UiKSu3yIZ9VKe7fbnLO6eTDtzipDcXKtahWv3u27UuZau\/NmfZnl27t+cRvazag2sQumIRIQ0OFd2oIagjaQ7uTzZSynnLPzy24JgTSdqPuYu8SISItR7BXxCI9ghmRcWc55CWUspynE8tyrrkSLo2w7VZrtfcJdWlGsV1oEQkRCu24cx5cvn37row8uERHi7t3d\/12xENlcKFXEILXrFqEK7dO4u6TMpEQ+bLKUuyJorhH9vyfDFNVuy+mlQrzjHOMZMgui+ozowaMJnDCwpxpKUaXaKVuIGqhC5fq\/ah1MY1uVBKyW6IzX05MElW6msOnaPrcPyDzZ5+a2EuFbG0OHiKGiqrxp46mu9S3LpBISHqVtlOQ7ruIs8985zlLKUTpGlSLN7fg7Ru5usIrRSI753Z25z9Psww1NKtmpU3dY4RY8huYollbpp8aLuHPLPhXP0x3YMSXM5pvVvXovVlA9M3R75G\/wArQH3g8RItH3tDuEWWr3zXTkfEM\/WKWUspSnBcBEVVqC\/fR\/ox1\/TbPiymairLVLE1MWIiPU0yLffB3cJZaeUt0uyUpS3xyrt3srU4bVrEiF6CaQ0lWn3l4rLi\/gzl5xn8ss5TlOekqOeUaZ1Dsqy5AeyP2YpP3SSREll639KLW6OnF5Iq7wDFa+6GpCeSlj3iGMF0BRmqMdAdBFYLKZY+GG3BeiRBUgkQ9YQ8xRs6M8NZh9WSC97Iit\/NhOSZVI6Fo58Iww7XLuWXslDxh59WMIdoeUoS5F48ygmUhXF7RRk9RWxLX0y9QvahLWIG2Oc6CEnHo0JFDs1A3Q4UShtiWQiKuw0oSNoiieMUMJHIGIRJEqfDihanCih7ABjZqDAE\/wBm9tECkCJZCwlrIh5huIR73eGId0obX2v6suIl3F+3yRWOG7UVKlitZiQjykxYkS\/ZKGzE8RY0iYwiYwuYo1libfocKSQtqMW1GERd6LR6IsTWhwkRcLBt+lFGLZxRNtllNbpisu9yjG3hlmzqAsSG3hhq2dq2ajBLxcMe7HYPpoESK5lvERcXFC\/yMVs\/oxWUOpEZDZ0jARUjbfDFKdD1X19WgubTJnF3uFpW\/jSuL82iTqIYPq\/mxSux+EErEasx5dIl2lwiPEsf5+L+eM5q4s0i6mjzG2XYizwsw6ocv2rrS\/HojFaXiymEf3upX\/B6bWPHiLm3uGX4u2LJxNPXXeGjqUjdy8IkIiPrcRT+jFToMvJre8LHEXsn5MJfz6ccmDf9DvyjUJ9cJd672britL2fT+OLiwVYswqpQXdoSXdzf3K9ZCP1Gdn+qU4pds7SWQ97m+jwkJfNv+lFy9F46qCWXKzX5vhBegQL6N6Rjbi\/lT9TPh35miI0Mrl0JW2\/fixt8V6aC72eYfnzjFydPFVjbb16St8OpVidpfWy+SNiDtokM7yMTWPhLhuHit9Hkw\/PG3astPFlsLl10s+iLhL6PMOXszisXvX1LyW32G2lorkjbwkIVI97mCreP+SHGT7xby6f3QK36TBIrS7bcri+lKFZL02MWPwbKsfom8huK7u5iRfShuwox8mqx7wtQ72bqS13slrMTL5Yrdq36E1ToVYtMqZNI8F3ELLi4rupYgRcu34zXn9H44e17UK8rJTLhQSB0yERJYsJdxDd8UrpZenKHLY+mU0kKeIEJKcKyLl1NRxLHi5d1svxQn2h2R0i4SEVsERWRXDcRMHiHd6fPHO3F\/Mu51QTStMf9iNnbrWsHhYJFd++GVzP5yt\/wcWJhuHiobRhh6PtmMQpFsF7wfTFbpIX1hJ8RahBK7O4eHfy9sSQG8PrDwxw515tztwtVsLAWMZAuEiHQsWyM1RpuYs4Ya8RKHGobDRXTuiyZJGNuGM8kZpKU9ltui8rUlqdXcW6dxSmQzy89vbLtlGcARjLSRU1b0dQrRWgRISYsrdTrKZsiE52rzIZy97Hd5onrFXCQkN3tRl9wVF41l4hIhuu\/mjv4fJpicWbGpStlfbbUxCh9ZXaTCXplSLdp1NelmqJXDWpnIvJ5BdKYOu5t+c5SnFm9HdVr0iGEV1wapFzcPNw+r3ZRWPTZhVlAwtdrOUdMrbfCPLL0RPNgx8kwlCGFdUjQi5i7vVt0+3hK+6W+WXD542yy8Sn7GUIrG2lye5v25xNTBQ1b9EkGLhK1hXD1ZCLBH4LMVyvl2b5eeMqbGRu5hJJALxYXEIsISERuZLK3qxDOcs5zYcspTiEVOO2D5M\/Q1yLqrmEKnL1mmS3MLO0cuKW7KU2bvTEfrsUHRFglxCotTXYQkI3EJL6s7SLlKeW+U1znllOLUYN7kv2m2lXRpJl2oJEXC65ZXW9YNwyyuy4O3fvnOe7OKex\/apuIEQlqadxOEeLhZp2kVpSy3hdnPd58\/PmpZR1dYwGFc1HCJIErl8I9YwrTy5xLcM+3slKRZSsPZrZmmFdw0esXKxbNRdvdJjFiBaJ5FlKeW+RTy3yziVpju92VblLZbIiuzuz9TcL7bWCQiREu7SvutYNs8u8Oe+fLlvtlKLRpsLuFen1hLMRIdMh1uJPFqDKZdgjO0uyd0575SydcLoRG202CwbRcIuFjLrRG1g\/CHksiynKc+L0SlD95JbxWW8XwbNMmEQ8o8GZFZ8cspr8\/nwnJyNoRowoa9ay0yD1mCPEQ925nbaMuGW\/4p+eJDTMEhH2bv2+SGemw3hLlEi7o8NpEQkRcO4iz3z+Ld6YXU69Mi8JF9kRH83P5c\/TPOqsuxQydsZrdGmoKNKy\/bihe5ZK0OMijDKNSmRtlONYysxlGj0oV0KhIb+Yi4VW28Pibxfj\/F6YbXrMyFQXWlxNYJCOmoea31p8svRdnCHH8YFCCqREtRw+TUAqG5i0jzN0c+XvZj5tPOO3BDqc+RNtRXUSbaMK7qxKppKIS1FJIvKXVPLpiI72HOdo+f3wp5Thg2ecVTW+FFJc+vestNbKn9zMX2W9WK5TlnK1M92+U41jjLCYKOZur5NTVaSu1MRtIX6wjzAEmLXxSzkTCnlK3OVgUeHIoaYit97tc8kj\/dNSQiPKOZFLO3d7PonHW24rS\/ci6pr6R9e7MK7EuHSYGnV1K+tG3UUgPg1s38O4s5ylvzKfbnKGvEsNpvJvJCFFSl7NMkFaWozmtHfwlKS7rpzlMZL3T3bk1PTtWTalhIJjLm6xEKyUNomRMu5QFdx5ZzlxL8M5Rr2TOmaPlg+UsFw6aiLTRaItIGNFbrCISMhnOefwUpZzyznKpL1KyglfZduTf4FuzGzY0yyV5SFqxuG4S4V\/B3EW4spbs899s4bMW2JRWMFpYgrTWy0tNd1peErpy4vmh4xOmq226AiNMQ6i9BgpdzWk0u5dOZee6WWc8s4cFbPravTEtFYjw6LCTxF8MQptkRz4py3bpfHviqhB8jFxrn+h6Gz61L0xbdwXCOmN1o\/gxGfF\/tRG6nYsGENTrsSXCQ6lIwR9kt+Y\/PKJVh1QtCRWL2vG7TSQrXcRXW2qtDiHmzKefp3w5k4ULIiI2GVo2kwiuYVoisfNnn25SylviHBdUVG6gw8VrG4y5ea0bfq55\/PCTE8NNtwrIbv3y5f2pQqw2k1XE0huESu1Bc+1jvCtd+Qql8m\/dujytqyKtFQsFCFhawuIRY9nwFxBldbv7c\/iizxpoJb7FeYxsLiYkRLBTBLwvt+1KIJtKquo7vKaN6R\/DWkSf45eY\/zxf9dT1XEKHkY28SnCNwj4kuGUrvpSnDE7ExFeoREsUD1jGExZEQ8JLeheQkGW6+UpylbvlLtjPwYvkXWqrOcKjaKNYbVEMXRiey2CYu7rKZmF17OIdFi1jU+sscprYXnulLf6ZxG8c6CR4vJK4yYPMh6LmD61yZ8QfGMpxR4iXadFcVG1rIQO2pPxQ9Yt0TYuu6xA1Yj3qRy2f4tkxO74soh2M7N1lN7\/AElUj1mocsfaEilkQ\/HEaEiHYsZtIzxF9aEzdoWeL8qGQ1RqJUSoIi2OFO\/uxrqX3QgoiiQ4Vhd3F4o3OSTSGO8hidbAYnoPWRe93DDXPBRFlpd6HjY7BCKptLlHihVldaOhdntp1WjaXMPDDgiv1H+rFXUlKzit4RHwxLNkW2kOod3F3onT3M3PsTvEVdSXsxWy1CNSfrfm8X9GLQdxJ+jFb4jK2o+t+b\/RjLTubydEK2gQQs9Yhqx5fgyQw127st1xftKKdZ7x4hKpYP0dBf8Av\/wcXttkPWUxDykdpF6xUzRLh\/mikBn97MEuUazi+kkhjz8SqTXqem3qin6EfdzCPrD9a0S\/9PxRbXQq+5gjy9Wv\/OsAh+fXXKf8H+OoarlHxXfZH\/ZizOiRvXjbw3KIhG7wPQRfi1Bnu8XxR0cVG8Znw+0zViVLbSYoviEqbECYsfacJWlu9DGT+X5YT9JDvvlDR8BO+kWi\/wDysGJJtlTCNfiquVb1FUiI+IkCz\/Lp\/wA0Rbbkrqahb3vJLSt8Oitf82gyObG7a\/vNG+RUn\/eo648Vta1fd0hYN3d6yrIuLPz6Of0oZ8HaIlVq\/CUxW\/wgOIll+JOcKcQqLqtRkPE\/DltL1iFbi5vpDL4oZ8OP77t5iIXJ9UmCpgD9Gc\/tRaMfL7FW9\/cnWGVZLXSNFugSTcJOHi0xJw8Q9siKS2dnqw\/7YVKCGkeNd5aWqK2XEN1okI8Ir5eX8qUQpICVFV28ySFgr5rhLTBn5CyL6MVrRHpuEfCRCX0e9FceDxL9DV59G3c7bwDaNHkwsIxts4iIhEeG4S4s\/VGcQjENt6Z+JkumMWKstcxfEsmiRe9l2FlLdOcvi9EUphGCFUkICREsiK3mtIea3T+K0olWG7NtpiEhAhHxEPDHLmSUdLe\/0OvE3dpfqXDS1AlCsmxC8IqmDbdd9L9uWH9VcMeW9md1jgx0IzbGp1TdGtZCUSmGhcpcO9JT8P2Ya6Zww4BWiMdmOaRz5It8iv8AptpbaYSIbhF6SLw6d3Fy\/wCr0wlrtodNYtIrtNWiResxZaibSlwjqWzzn2Wj6ZRJekOmGrpGqEuIgK0h5hLulHPVZiNWoTUwyuWRLYJcwjaK7re8OQjv+WXmjrw1k2Ry528e77D30lY1qMptJi+JCWDcNrF3CPV3DuIJHqZS7ZSHLP0s9AJPYQsYQiQ8S1ruuZaNxWllK2ducyyz4e2I7iVaJEPNcIcvL3uUd3F838+ULKOr73CJDwiQ6a7fWHdOZF5t2Xxx3rE1GjznkTlZYmDYoKx0OqWKSFa2ajCc0iEvgNQViEtQZTnlvluzn2xLdla9Yiy4tNjLbhT1iy4rvwc+LO7hlL075booidU8uXhHxFbqfkz4fl\/nh2oqurVxDUkNvvdojbxc12pKfFy74yycM2uZZcTGPM6QoKpfVCpatMQ4dO1fV+qnO6709uUyll6ZSOkMS4hG0uLiEiZdw23D9Xtn4ZenOOZ8D6QaymIdRa6lfeHiSXrW6fAPMXmznuznFx7B7VorF6iitJfCxbLicsrbes7fmLfnv3zyylw5cWTHu+Xc7MOaGTZcyxwlxD4uIvtc3z7v90K5ShmTVXW+z9Xl737c0KfKP29UYRyqi7xs3v5vVjUyf\/tjIKkSG3lKDKJe5KNci+tGvEa8UJNpFaIj61txco8Ofz\/FHpTjxWFi+pC8mLVSday63QafdG4eXLsnv7Bn4o14fHql6FZyS5v+\/wD3kLsCYQpAXWqqakdZpr4dGmHlkws5+YrflOfoiNbUF5Y4nizQYu5WGVIldTCWmRa7B7oytJky3coSznnlB0iYk0E+TDaNfiZW2sIhWNIJWCsiGeaymJEN0st7DzyyiMYDJgkpSDLTqfvZFI\/lZSCxmvWrLdJmoYsZdLKdiQllOU5R68YbX0X7nIrbt7Sl9tPV\/wAD5sFgjBeVWwerQPk1EJXW1rCutqWjl79ObWzmcpSnm88+XOHvF60hZoARaaCuewSEhZWtuIrhK2ZKl1hTlKfYovPKUSGVWqmR1fVrR97KWQ8DKkvDbvLeWWUvEXoiE7XYuqhoCq1ghta4iRhw6fC\/EqkhEWEJdyRiJzL0LHLmnKdo7u2UcuqVLkvyYnXFXVv3MuMhX1mJNFaC0xHTaugYW8dWciFpSlLLNgS3SlOUGN4swXEtAqXTJXcgSQwiWOp5MjTFYTkwZy8rLz+9SjzouwDyaiqaknqqal3C19o6rnmV72E5ksyKbCGXolp9kbzoaZWoZa4r1btPUWS2DRpIFrG3eQEzymeUpb5kU5xMWt5FnalGHZ7+27\/BNgqdKkK4rmKQKyt\/Cim8uHd4h9ENGD3lhzy1LSc1yxYzi5nDTfS4F9kt3FCd5EGHKFo6jq1hFby6jn3GseGZWhkOU857pFCjEqskUSAWXEwitJa7u69o6Y9naI\/tOKp3sZteZt9\/b1\/Y3YBNCiuY3iSC1q1yFYjrkWnpr7vASx9PZG3GcZRqF8KSy01rFZF1nCJFcXCI5uWOf75FH9JjLsRplcVxYnSJucWoRLQ+67t5ZySPn7I2YT0ivaxa9DW16zyam0mEnlYLSawcp3ZGtecs5bhn6YRlbdldKv7I6DGrWoREruW4i7tzCtESt+P8UhiJ1VA9ZM8rHyuiK0RYkesYRM+Gt5hl62eW7Kcpyg2hxdlJX0aliNzliJajCHUWAsElru3MbxEWWeeQznKU8pxIqHF1NHqrZOt\/uQyEeG7mt\/0y3RGrfmWjFx3pNP7r19BLh2LLUNgnrpHhG0usT+9sayeRejIpyn8sbKtdHWFaRdePENtyKlfhK0vfPxTlEX2iwYesPDz0qsbiZRM4V1LO8PFncqV3LvGc\/RCLZeZXDqrJeIlxEhhcVIvxUhMz0\/TpTnbPzTl2RKnHk+ZLxPeUXt+q+q7eqJLX7N3cw6qPVWK60fW6vKXy2ylnHlRtAujUXGLhWPvbCIXr7oiTe0c57pXSyzKUs98aaPbdQlY1nUXEv7ocoiweElsu97bKe6Yz3y+TfFc9Mj2VlfTUyjFOna2rYIrLyleosqQWLKctUZ2lwynPLdunuytq7ldDrfl6cjzbfpgQwtPD0NKtuSRElDeFZjc4XMHLUykQ9me+IDtD0iY9TU1ulUpFhC4qtiSYtYkuwlrEsxHvFOZecuyW6Lu2fqKamSpVXSoQWnaskrJyFj+\/KZK5fpnnLL44ccXwljF69HpMIh4kkWrQVKeUrfwZ5XSlKW7P55xnpfUlyS5ezObsCwRGOLYVIoqbFEq1301unSVfKJEkiylTVE5lnJeds92U5b4i7sEJbCWwSWxZEtiyEhISErSEhLeJcMX+nZhDK0alWHvoniQsqdF7KYitIStZTb1PCUxGcpZTlP4pylnr206PH1YlWUzRxF5GxjGaYoe1ZcWixWc5awcI555zluy4ZZxODRSW3M5aomRMqLEBFYj4eKIKgoWrqo0OOcLJkyuvYNvdh5wisNbLrog1DWQ\/UmIDAy0UWWjabq9MbRIuYu9DphOI6encfMYxTz8TJZcMLKfaEhG4uIvV\/wBmLcyug6yw11yR9mIdtFIVvH2i\/K\/1Qt6O8XF9Ipg94BhBt2y0uX6sZJ7msl5Rh23XatTB5tdP5RCH2CKKKBPV1Y90aym4f4TXH\/L9mL32lZdQavNpmtlvssu\/oxTOlpsxQfwdTSO9qypZ9b3wY4X5ckkelj3xxIRWjze3\/wD5l\/Sic9GjrXoLi\/vlPrER0yWCsfNdM05fJEHxX7J\/mw\/bOVemKCHhIX6heEbbR+x+3o6MquBTHtIs3pDSI4mu34ahQsh4huINQWXee3q19vmivMbAiw6kK3iWL0fxdSz9OMWD0gSuZRv8Oski8V6aZi7uzzuZKXxD54nXQ5sHhmIYChlZS67iqa24tepXyVrVDwpaMh4Frlul3c44+Gi5NV\/aOnPJJM5+lWag4eXiU+m9m20F\/wAwjCGjqrasS8LBcPq2O17RL45Dl9KUdbB0O7PiID9zeFJkS\/v3EeEi4i\/vj078o1l0MbOkV33MG60h\/u3Ee8Nv7o9Edyw0crynPuy8+KuVxcVDU28PeFBaf0s9ScV5jStOpZ4dT8rm+rO4o7bw3ozwZTBYuhtZ4vKa0u6Q9505dhFDZXdDOz5suLDbiK24vLcRHl9moiMOGUZMnJlUkjnno7ruJZCRXDpkXFw83Fw\/F29kX5hoi1I+zy\/a+jDjhvRNgaiEl4faQ3f37Xlze06JjQ7N0YDaCLR\/hGl9oo483BSlK1R14uMjGNOys8SpREuG26EZDFsv2Zoy4iRd\/hm\/mnGH9a1H+A\/xr\/6Ucsvhk+jX6\/g6F8Qh2f8AfcqCpqBHmK2G08fQvvj9b9pRcVdsDhp++Ut3\/wBzVj9lsoa5dGGDcReQ\/wDW63vf4aLR+FSfNoiXxKPRMrENpV+IRHxFw\/ajVV7WI4VlUoFhcqxcLGF7K15l\/NFnO6KsEIWCWHiQstIh8preIh73v3D80aJdEeA3Az7m9Ykrll5XX8PFd+H4t\/pjaPwtdWc8viUuiKLxvpFKmYa1U2uSytYx7CWu7hK4Ur4mDxds5y+SILtNijcQZqvEBtG1a0L01iP85EXnzKc5x1liHRLgbGap4eJM4Ru8rrx4R4R4RdKXZGMuibAf+TR\/ldf+njux8NHGvKtzgzZ8mTmzi5qre7Hq5lHZTOhzZ8v\/AKaP8rr\/ANYgDob2fH\/6aP8AK6\/9Yjooys5ARIodUM4Y6tn0QYD\/AMnD\/K6\/9NGM+h\/Af+Tv+u4j+sRRwbIas5LYNxWiPFC3B6yrw166lQksh5hK7TcsuZbPEPy9m6e6cs46vwzonwNbLl4eIl4vK60vtOnKH2q6PcKavTZQgQ\/wz\/tCzOHh3s+RaLcXaK12G2vpsQTcstNwj1lMRdYv1h8QegpfH2TiWUrri5vqxsp+ifBEOFqqEksErhYutrxIf+sfzRJKXAKMfgLS\/hX\/ANKPMyfDZJ3B7ep6uPj1VTW5Hmh+3rR6phRL5YRTeD\/GH\/SjyWCU34L\/ABjf6UUXAZF1X6\/gs+Mh2ZXO02KEsdMRucVoivU0SIjIhWSyKU5FlouL5Uj6YkGCrGhpgQRcKVFW4iLuIhG0iFXnlu08927JM\/FEl+49KyY3IGZJZqLumVwmNvEG\/wBUfmGUeYtgFM9ZqYBEtxCxlr3rLh07bWKZIlj1Y7pTlLhj1cWFQionJPiFLb139uRWnlasTvMuuXUiz72YWjU0lEKyU9iGDzFO4VSnnKWbi37sokOx+zwqEqlZERN6qipnXCKFjwFav0CI5SnLzLylPizh3HYfDSK4aW0iFI3Lc9ZCCLtERtZK33wynl2zLOec98SLQARERHhEdMebhHvW+fujvjXTVJf1lZZ07rrt9I9vyQivpTa9aBFg0lMJLEiYviYS7mvJhSmW7llOW\/Mpz3ylOKk25xvXxrhLRpMFpiJDmrcwSqaxxKFmnZO3MCJkpzllKSZZbpR0M3DUCsh0hHUHTK0mD1Zcw3DPMfm8U5+ecR7DOjfClXaVISdQ1sZbU1o3EoWafFrZ2y1WbuziiehSORal2\/jr9yP4hiJowemJpgRaZVrSsYvUYKzesLRHP3xiJZZejz7obKHQoUisjUklqcsRuJrOqWoHMG6Up76mrdPf23D6Yk2P16l1IrIhuK1mmSdW6wSqS4uVY6dNSS\/FvznKK0OoZiFtprtd5SVqUXMIvL8FEesfy5BdLOUvjl2ShGlGvSzVXKet3zX6u2WftVVXYcu0bhtRoMutZcSGXFd8HwDnn60\/RCWutYihZq6aPJncvvjCFNto\/lQu2oobEKWXva2rFax98atVEXCRfz74bNrMROmoKNgKAiSemwrbVrWStS0Szyt4RHfHO3SNoJN7db9tmVZibRLaejWJCta6qvcJOLhuGmaIl85szlL5IiuxxW4nht5kIrB9awhHh1mk4ht8Ocrvqwlx+uIcepiItXRW\/iEh6y1bwSy7s36K5w\/dHIEP3QbcNy1rok3K1uKmSupK0c8veRqd3+6Cjsc0Jf7Fe+6L4x7D2PcNcg9URplpZSMH4Mrmk23vFkzd2T4d084rnaSvInMq1NJDLtCkrV3EumER5sTSOc1hIOx45ynqSulKcosLZ3aRBLpAYQjUvUC6RumICwtFeqsh7uRiUsuzhiL7dbGjVuJ9C0sOxTiWtBFatq9QtRixHlEp96WcpyzlOW+cVjJfVdvwddST0vyvkn6dU+\/1N\/R5tMVW7TxBemVNp+TV4kIrfcXVsFg8JCVueYznKfZPKecTvaPDBqVkqZaNSYcNSI8wfgy8UvSP4ornCMPGjp\/JjRpmj74qabhSmpqSESuoiLIUOmfmlwlulOUpzzh02Q2pIbUVhXIeV1M9gkshaTCEaRiy3pMZjlMZ75Tyl54mK2vp+xEoyu47SXJdH6r+UQ\/bNrFC2mqQuf72umHiGrVcIprS3f3aNtwl2Tkucp+aLG2SoqR9IjU8mrSQpai1B++V1IiIuEmdvP2ezCra7Z8qlfKJYkkSZSPIeEgL3wSLLzjunKXnynFdYqK9ZazHQXTDaWsTqZjakuER11gQO37ryGU59s5z7Y1Vy2Zn5Zbq\/Wuj+nZliP2VWBExT30xFxMFtr0F6vFvX8spynKUaKalfR8bB01EXCygu0Su+Ecks5fPviF4XtRWIqRplGyrWsSfW01Tax2iN2symevgqVSmQhmG+Xnl6Jzg21SqtHlNIfEQ2jQOK260rSIR7vyy3TtlCU3HZlNDavn+6FlTitNUjoGYkzutRypZ3Su7VnLtmPn9ER6loa5b2NY\/UpmDokNMIksrfe6lZD726U+0S+OXZKUM+1ezPUtq6G5DxHUr6BnENSvmJAj3Sn25juzyyynET2S2iq1f2w1TtZcKKS64q\/SHipnD2lVDISnI8syEc575TzupKvXsVcKez27\/AMM5oVKPbY8QUKRlEHI2eKuhdQmUYSkMSXAdjqupG9YaYly6neh9So21JcMN5Q6bR4LU0nvo8PiHlhjk2J1dgdI+5\/rbqJY+G4Yk\/STwpu8PFzW8vrd2Kw9z1iQ8S7uVnL+04szpLHUomeqN3NbdbxW\/P2ZxjyJq0RGirNWkeu4dNY6NpW3EXCJcPdGUyyiuHq++8TWXMxa3Wl6jENL+ff8ARh72Acwl1a7rhIWDd3iK5BkXsz4vrShjxZn9takreEqVd30qZZf+v444Z\/8AI\/oehiVY0QDEp9Ywf33+lw\/kwpw0up4eYWEI+tejht+eEeLz65nt3faKN+HNtT4S1bvqisRL\/R+047X8qOe6kWztEWphwsuEhWNA4eX8HaVvyzaMvoxd3uf5f\/D9N\/D15fS+6NTdFDU7rsOJZW2+TJIebhEXsXb+K3L2ZxfPQF\/xDTXc19bd7XltTHJwaqbR08T8iJ3LvQR5KPY9I4jYmfEMYtlAufLGR8V31oAwGFtMUIYZtsttsNwam8rxOsVRIutXqXEx7LbtNCFymx55d0JTy7Z5SgwiXTlHgzjneq92Bs6LCEKPG3gPwq6SgkLPWWD64Dt9qUp\/FFndGXSxgm0F33NrBY9Y3NongVNWrHh6zQblNqpTIZTNc5ylPdnnEEk3cUJ5S4SipulP3QuC4DiZ4bXJxNlSlSWkVJTUzUab13haxtUBXW9u6ItP3X+zVvvGNfyKg\/XoA6AjTLmiBU\/S7hpbMltOKq77kjdcvQR5fw4j9zuFHlFnvxZ7y7N\/buh26NdvMP2goPLsPMyTeSnqeIqqaZ48WjUqEykssiEpTlOcpyKU5TnFkUJYyNcowxaqXTUlTVsuJNNTPqXCsRJmmhZNZpiU5SI5yWWUpzlLPzyiI9EPSLQ7R0j6vD11S0IqfJDGvUlDNXQS+5Yqcy4LHjLOc5Tzz3eeagTLODOKFr\/dWbOqc1TKbGrktYhltFRW6imEBWkVbK4cxKNBe632cEZl5NjRWjdaNFQf+YSiaB0DBEI6Xek7D9nKekfiC6xi682KQNEhTWCQALS1Ba5do5F5pzivaX3WGzRFaS8YT6zMPppiPtCirM\/xSiKKl8SnC2mddEW2D2vw3G6YqnDK5VakS02iIsS1DC5VvQ2UmInPtldKWct8s5Q\/KLiiSwsqJRppw73hiptsfdFYDhuLHhFT90CqUvRTPqUoQVAhjxSRExzKgSsCTRmU5DPLTLKU5yi4WSERt8UVJRpU26N0z4YrHpi6acK2YchWIKrnMq1NbT+QIQ2UlqYIsuJ9Qu0ri3dssh7YspRiweH9rh+1ENFkCAuLw2\/ajaR8XtRhTjb9Ll9mNbiuLxW\/aiSBaAxrO3m+tCcXFylxD4u94o9rD4f6P7csWBrYzU+t+SMbkSL1uX2eb\/3RqUrl5uX7X7DCkOESL2i+qMVBWuEUxHU1lSQ9ShVaKyYIigiIhpljcUsyIV0A78\/huzfKG+hr6ZCaZdyx1GJ6mkERXa2pdzO8M9Md0t\/D8kPs7vuSwuFhMoWO6zqx++ScfKMsxHK2UV7VNJjqOmXr3IrqYWDTdUn+5qKp6wrCNgffJc05eeM2+b9P5O\/Gk9vX9kywek6tIVoG7S1KzT8RFdTcvDv33fiho26pibg7BFWpojRNHU97EdBIlaJTlIspEXp3w+7bYfqCjUG0RrGEK7rSdbTMEeLPhGfD8lsI9s61Y4U4SP3zDFEK18tw3DdcPxkuKS5NFbpRkly\/LOZVLF+PWlypQLPVGxJML7RRaHQFTXUlW1iBZqV2sJMt6xTNamYQ3Sztkl5T+SKw2fn1+N134BBJWXrHaH+QYtbZfChHCcLISbp1uGlTO0yYI6gsSy727Cf6NyfilE70kjDEk3Jvs69jVjky+6IoM9Ni+FNJwlpsLiJ+HOGUiFw8RTSW4rZZTlPKH\/ZPbi5hFiQC2kW0U0GIp6wWXcK7SGWd8pWynPdOUy3ylGjZXB1VdEPlaGqqSbqIr+rJ6KmpQrykiJe8QnUi8cp5y4fNuyT4lQsw9gqq+pWu6pZUinUoMRbxW+VpGWWvwiUmBkUpiO+cpZRnNKPle3qdqlruXO+nX1aLM2nwlVcgEMO4S401q7eFnwa2W8wz\/FPd2TyivVUpDUtGpWRFRW6yOG6tqRWOjU02pl99SC0e3I5WynlOUbNiMZbTM60vvSraOsgma3kj22lTaDMpTYkpXMkeW+S98s5Tzn21OFIqViDy02JtYir5RY3uiVu4i9WfbPfKLbx\/ldytpVG\/L\/1fZ9dv3RD17fFhooVV6lSmoLq61YkJU13Khg8wtlLdMJ75WznviQVeKorEEy1WI4dyixdrHC7vENvNb8WU5T80UjtcdTSVLRrOoravq01enrUVSgeby1PY4BC2UjlkYz8+UZbBHU0j9emLRpkjrFhxMJ6K1Y8WpQO\/vmWe+Y88p5SnKe6C2ja+3YrNLVT2fdcn+Cat2MZhqCOmuraKpYLW8RC+iR3iWwZ3CcvGO\/0ynlEDxzGRqasqxDSQuktWitG5aycRcKa9a\/eCI92tKUxnId8pea7ML2mVVo1UEKq94XMonFzLHhLq\/wCa+Uu3tiCYr0frfUlV4afkT0nbV0BcK3ML34ljvlbIC82Yz+Kc5wi+j5EttO+Uu\/f+9yVbHbRHXCtFYOhX0wiwWcq61gj1gjbuIJ+iWcpyKU5Qk2y2W0tXEKZBPJgiTMOutKmYJXa6RHeLZT4sx359mcpzlEX2grRUSqkbqZFB1eFrK4WJevhJb+2fkk5b5GXLPOU55FEm2d25GpYtVX94Y4S+ESEtBi+YS9BDlvlL55Ti1Nbr7lW+tejj\/K9DjdM4WJkRcIiRF6se4LSajBEhK37UXXsnsirTWQjxfVi05qJwKNka6PdhSaQtqRLmuFP2bovjAsFFaxEuH1YQ4TTigeLmh1PEvoxk5dzSMRv2m2aU9ZCQag+tFCdIGwx0hExAES\/CPFb\/ADR0ZSYhcXij3FsNF4kNo8UWjIq4s526Eq4lV+mXDd3SjoLawNSiZ7H0vF9bhiuKjYfyavF42jbxWjwxYDnatMS+8QW\/mwkytFP9HbLXVKx5SAi9bhFnycM5iUpSl4c55znDHjrLa+rt\/cyxu9UaTi\/GC8vkziZYbgZUzqllxF1ZaY294rRJhEM5y+PL1vPviC4izUxGpK3qxFhEPiFVJbb89uWfrRxS3m36HZj2gvqQzGB69o\/vpD9UrY8UXCIj3S+t1nNBXsuYxniNgj7RFxF80v52DGujlcxS\/EYjw+sVto\/lTj0EvKcz+YsJdZauwu7h11vLxcJ8X1i+cso6S6BDuwNH\/Oa8fq4jUjHJ7qkhJl3CQoFZW90icv8A0CyUpern55R1H7mpt2zdGXibX\/k4jUjHPw8Kk2bZp3FIseCPJR7HccpkMGfFAMeSipYzIY4Y2fpWdIO3D\/KXtHBaOVQ1YqIh0sHpniqmpkFvktzDNZTPt6xk5cspS7qkvUXbdbcJDd7UcUe4if8AczanEsKq7U1bqapoF3cN1bhlX19ON3e011BZehE4A6uwroo2cUjyZeAYRoWiJC7DqZ7Dt7zXPAjafrFOc\/jhBsV0J4DhGKNxXD6MkVbUFTrVqkykpBMuvZRKZnNBlK0Z75ylIcpSGRFc5dK2H4vU4S1WB1isOxYjQSKl5WrEBasniRaLbZzVfKXDPfl2dsc69Em3O1SdvqXZ\/GcZ8vWs6tdalK6YqZpSwKrrkWOGlUwsp6E+yW8Zy3y7aolkY90EhbOlLD1tBbEsrtmFuW0RYk1G+kFgMWW4gmBFKcp7pynOOtS2JwH\/AJHwP\/8ArMO\/RRx97qTBgruklFCwiWmvZgFA1i7dQF1RU6GGu6U5XyFk5yzlPsi0qf3HGELIGDiuJkSzWwRIKC0iEhIbupztiSLJf7qjD0Uew+MppkKpEAFIS0UyloSvUxqgIrUqlIRzMinPdvmU5xyr0K7V4lso2hxokG3A8YFyKlSyuXWqo6lqHqtLIVYgExJo5zynJ2WeRlb1x7sWV2xWMl3rKL\/vjDoh\/udNhqTHOjimw2sHq3NxEktG3VpKkMSq9CrQX4UZ\/NORFKecinKclS29o8Yp63ZrEamkaNTRVeCV76Z4crFnQVFs\/SJeaYz3ymM5TynKcoqX+p4y\/tHif\/TH\/wCNw6Kh2W2urtj241stjJENBU0deukb1hKRV1NI8aatpi3zKhbwynKXKW+eUxPO3P6nYeeA4l\/0x\/8AjcPiwKv9yNhNHV7ZYquspqWrR5HjDBTWpS9QuHGsOEWCuolMb8mMlKfbkRemcdgS2D2fLh+42CF6ssNw4vydKOE+hjo3ptp9psSw+rqX0iUhileLKYUEwmKxRCBX14ENmVWyfZnmMvjjqDok9zZhuz+LIxOmxCuqX066hYpeFEKSk9JqKZEhQl2HnLfAEO\/qhw\/eGB\/8+q\/+yBFodFOwODVmymBjVYPhlTr4FhJvJ1BTExjDwymJjibp3atxXX5557884qz+qIn94YH\/AM+q\/wDsgxVO2+we09Dsnh+KjtDiNbglXh9AbsLTX4oCcLoqykUVMs6YqianUg6i1TkMpSlcG7Kc7QJD7ktY023+KUmGtJ2EirGk3XkxbKCmxBS6FhFdOTcj0Rkc985OnPvx1zt1jysKwysxJ\/vVBTOqSHvMIB6lI+uTNMJfGyUVb7i\/DMDHABq8KUwK1xaGMlVtW+tXVo+AJiRARpcmSYEhlKVrRnOWeeUP93\/tpoUFHgiztZXs+6FeN3LRUrPvZbB7bSquOU\/\/ANAUQ2KKOwPo8qcX2W2h2nfc6sTiA1I5XZPDUa\/H229hB9\/rPPzToDl54689zHtp92dmqF7C1K2kEsLreK4vKaO0BawvGaCpmz+Ns5b8s4ozo290hs1hmztLgjMKxSoUuhZTV+Q4bo1baoTLEStKqzICY92UpyzyKUsoaPcH7ZrpMcqcI1TKixYGNotWY6nldFearhGcxFhUhPzyn20wSlnuiCRb\/VFuGvwb1cOrZfSnUo\/pR2JRCQrWXdtG76oxx5\/VG5\/f+Df9H1uf8pT\/ALo7GA7kj\/BrH6No8UAb3s4frRqlO4bR7wjd7UeVAcX0f6MKlhb9X9vtQJE5AIj9H+iMC18Q+yME53cPq\/nRvSHEX7er\/kgDBs+L6v8ASjIpdT9EvslHphxF+3q\/nRsZ+b+bE2RZDTEAw4OEi1KGmWLC5e8PL4uLOIdUYmtdSIlUiNtThxaKU3Fx01oiRb+Kc0fFlIYda\/ENQRX3VjaPsjFfNqLq8iElDc3CWcIk1hWuxZRDxTtEupHf5t8ebhzrLKVckjfDkvKn0v8ActPpDqLkWjcu6oYu7mYwvJiK1fy8v0ogm39fp4DRs4R1qbyYh98K65ZW6g8I+8F2RNtt6fVERvJYjVEwiu4iFZIuWPhGchKX++Ku6YalSMBVTLEiYhpELGF3es\/SRtLNC1G9y7mlHS\/Tb7lXbPBdgr+K0sRxNKLvV1BuL2eszjpCq2eEaBlMxpD5MQtSKbiIUvSxRcspztlqu3ZZcMc5JERoMEpuIidUsqSWPMVpXCI+tPTyl8cdM4NjOuukMAEU1dKymYRfhVCVvFy91sspz37o0n2GC15l33Ijgr24aRVNMTKtN7GPpCUQ6nlVtWsliUpTuFlTVjOY55SXvlKQxYxhTVdNaQC+ifw1ay4tBhW8I7+Hjt7OzdOWUs4prFNriU4RqyW9dMVSlApFa3oxGjeQqcli5T0zlTVZTnOecslzzh62fx8qGp1dQqmkqdMatYrtIXPG7y\/T7qpy3Sy3SmLRzzGUohx69OqNlG9lzvyvv6fXsOTMMZSVJrYOqKRJdEsiFY1qzLUFYkXCLQnylnundKe490QxHbxtG\/yNhfdPCUl9+6gkNXTFdxC9JcSSl25FLKcyllPslFv4wNNU0AkTbqYh+8qseIlPISAbi+Lilv8AjlPfHO202B1dHVl5dexBDw4wgdRgp4tOmZ5mgUyHNLM93ZOW6I2m6f3La3Vrn1j69169y4nTpsSpBEAHFMOqdMRH4eiX7JZF27596W\/tiN7R7IFh6x0vv3AKb75f+6VPHiFi2DxCUp77x3ytlKcp74YejcqmhJmIKs1HXaNAm7yatXw3PpLs5iAy7Vz4hkufbKcWbQbTIrBIaM1i5ZamI0TLesLmZ7JevLOU5jlOKvZ+vQLZbbx6rqvwUVjWLsqX+WLeSam8V0VaJCklldaP3USPvOUruvCVs59sot3ob2nKuZpVKhXW0AWrqRt06m4eIrh5ru3hzlORSnLsiH7Z7BLqSKrwi6mr2cLMLZastMrhYOmXvZFO6eU8xnIp5dsYsoho8ORTdfReTET6sl3MKkqeHrBT755ITCEZyCc7ZjKeWU55aqpbLmZrlb+X9UTPpIwknkVZSCS8aSPV0BEJJqV8QkWmXCQT8XZPsn8VO4VhD8SeKhuTps1HsttKgeJfACWR+RX25KlnMZ75Syi1titpCaS0YhxVdlycWpiFiNH8HqDnK3K2U5T7Z9st0T7EKah0CeKEVYiPOi3VazxFbPIovenb7lXbpv8A9Wuxz5V7EKph1bSuHu90YkWy2LLuWF3q2xKsbATSXeK2KVYl6K8SG7T1PtRzSdmUNi29oniI3flQz1eNLWvm5Yxcwm0\/rRXe0lPUkVo8vq3RDV8yE6ZYuFbSiXKQ\/Wh1DaDlubb9KKUoMGqx5SYPs3Q9UuDVPrflRFUW1WWjiGMqPlLij2hxVdttwxAl4BVl3rY9qsDqVjzGRe1\/SlFZWwqJVj1QvQawSuK0RK23h6wf6JRTNQdpNLvMEvq6ggP2i3fvcTjE1sRhzSZzONY+taIkVxflRXGJVPEXq2iQ9624SL\/N\/lTimKHmZo5VFEfrjuL2ftERERflZfRlC3A5Etgt4bl8S7rbSZyiPF7V059kpDPPKNmzuCvrHdUF1vEXhu9r9uWfonlK19HWJEQjoCSy5iFgkXsjuy\/H59\/olLrnkjHZs54xbdkSrXEQ2CRFxXOZb78wrriHz+KUpfP8cdce5iAh2Yo7h0y1a\/h73\/GNTbd62UVPRdHlHasma9BViNviWRW23ELJ5fVnL5I6C6IaPQwmmUVpWsqeIeUhKpcQl6ud2eUZ8PnUpUkXy46VskUhgyhZNMYWWx2WYUJYzEIVjGchGIsk0gHDFA+6F9z83FascawOpHDscElMaubTQqrci3yerRUqlMqStlJYyu3yKwc5jOUyn0PIY8VAHKNLtR0qoX5MzBUVbB4fLGooGMP1idSVy0lP47fl88LegzoZ2j\/rnXtTtC2mRUjOoaymDQdU1LH4a7D13yoskUihW0ZytmU56UpTlLO6OpoIA4+90X0Z7S1O2Q41hGFFVhTfcmppH+UUIpKroJLbaxT6gCIJMWMpy3Z7\/lhyLabpXt\/4lof4vCf\/ADGOrpjCdhWwBSe2eD7RYv0fVVNXUI\/101cliygQVIobVY2g02lrTUP3mkWT4vT590SD3LmzNZhWzFHRYhTFSVqW15NQTFMJYtr6lq+sQRAWYMGe6c4tKU4xyiQVP7p\/odDafDOqsTjVEJMw2oK0RaJe+UFSX4EuGci7pCM+y6RMHuKdisSwTCK6mxSkKhqXYmVSlZOp3XJ8kpFX3UzDlzgUss8+GL7XCOolay6JRU4l2O6O9usDxitxLC8F66pKtpxY9uFPUVJU1q6m4VlWjMTnNCp5z+OWW+J4e0nSz\/yLR\/xWE\/8AmM46rEoJziQc8+7N2AxfG6DCF4ZQlXupqp7akVtplaYnTLAS++WhIuO6WUpz5Ytbo72at2awzDMQQMyHA6DDcRom6bF3Dhyaerpmac5iwcxYM5ynOU\/NOJcJRic4qTRyj0XdGe0uye1bfIaFuKbL1Z6FS1dTRCRUBER0zyU+oA\/LVGwhnPLilqZe+Sy3u6MccxfpD+6+K4eVNgNFUiykY+ppGalNhyy+5i1pQ0juKqtfMSlukxkpz7JT6l1I91LuaBJ6YD6v\/t4o5c90x0U40W0mH7Q7P0PldWIoZV6baZFlbh7h0GN12rmwDRaqdue6mynuKWfUJer3YzA+7y+LwwByx7sno3xvH6nCH4bhjXiuheFSHlNAtiGPapgoZrvGRHkJSnMc5Zj2zzhAO0HSuOQjhVJw2j71gf67HWjw8P0hhMwS5vZu9ru\/t8sARXogqMZbhNMePKFGNEVR5WpYoERX5W4aa0aZhL94FM9057y374m0+X6JflRrnw\/S4fqx68ur+jAg1U0uYvDChM\/tWxoUPV\/t6sblcP1roEmEuIvrQPmXFb+3DG7KMHyK2DBWDsKIKRTeZxIEniPKLO9+KXyQnwjBFcLVKUJDoE5hdYVoMr2lbdnbvqy37vPEjpqJjKa27iJRL+lDRs9RsQtgsaPFw2j\/ALUeU8Ph+eO1rkWuvMu\/I1YzVarOHiuKNT9lEVdMxFWIsF3N\/sl3fmhxw0EDxFCp+0lIoeJoDb4iEftZRnw3DqL1ye5yysoPE9iW020mH0yCJiULGppiZ1mmKGrYwS3cXo7PhIszBKFtNSaRXPcuu8rpCqSttWTBIl6Y8o5a0u3vdkbT2ypKl5NpDBxIEhYzmEbu7d\/qhrwavZU1bGsaRLLhWvlER7xCP0o7ZZlaj1OrFOlTXMy2owippMX8p06ZiBq6at0erEiXUp8hqxIiDzzbn9HKNe1eBsoahlWIkVBcS6JiBFjaJ1Syx9M1RZi+lmwt6yzlxbspjIoUbfYuptMphIIiJVXhLCu4hesWEkuzzvQU5T+SHLo12uGuwxTWFdUpo9atprbvK7rgFy+zreEs\/jHL0ZW1Oju67rZpWv5IhiO2x4YxqhUNThdMta6+kHhIXt5no1JzupyMspTznKUrpTymO+W7ITpMQpvvYvLcOeRFW0j+J1MRcy13TzEZcMtPPLtnKe7KKn6SsHbh60EIvdhjCKtRU2iNXSVtSPElxFLklId4HLKfxT3w57E0T6EqQqQ9GtePlLxEfvSrpB4iSv8AAVUg3zQW\/O6YznLdFnHbb3RDdy39n+fUlm2+EfctDKlF1ThPD5MpJELaB3L5StmU5ry8XmlnKcpynOKdqyIWDUqqdNnv7cRWRLFhEVyabEUrllSVZGOUyztK6W6W+L4wLa+mxXXfSe+U46bsNYQ6dT6wjvldOffy7BynLzxBMU6OdepJuGFosEyZieHO7pczFiPKQZXDIJ5yndOcpwg1Fb8iJXJ9pdX3+vQlfRNtONc4fLkeSYsvq6Z4jpi64eYR7wWebfKct8soc+kvZkcQdqKf5JiNNazi4V1JL1ND47cyIt2eXnlPKUQ99SpVEXCVIKxIRXaRNwdNxCTkd\/yQmCIzDtG6U5buxFg3Sp73SYqoXLIhLy+mIWcJW6fEv0BbK6U5T4p5ylE6dKtcg932fJoRU0qvDxJVWplBV17bWVIrF1E9PwjG03JdldO8LS4peiGfH8aaipuo6nyRNOPCS3E\/DHkI+9rYUs0nOfDIGy7c9\/ZF8BiaqmmY1bFYpREOitfVk8R73NuL58p8MU1tZ0ccJtwp9wiOtV4c8us8SU2lzZ9tp\/NOIhK35iG6Vx2fboyQ4hixXWjGryRZjdbxQwTdG5eKCvmLmjkizOa2Jjh1Bcu0RhLTYSvWtLihx2DrNQYfqumHU5Y61j2OZy3GxWArHuwtThC\/CMOixjcARXSTqNVLhq\/CMJMZw4fDD1SQYmnhi2kiyjumAbaZS+H30bvZLh\/OKKs2fwcsQrWrHU0V3OYSeJ3vnVqSRZCJzn3inlKQlPzZTtrpVwxtZU01IrhIm3MYXKtY8ZMIe8MpEOUvPMpSiS7N7NIoU6aB5uJjC98cwuZjC8XxS3S7JRyyyqF9zrx4nOuww4JgLKZNiFIoh5rRHyl11tvWOfuZy+YZZdkKpBUjzEh\/qsSKS+iymttL45ynl6IlEwhK2njheRtnd4UUqoQpYVpaZtWSxudSOLXEV8pMEWZycnzXSlKcvPKW7O3ujk9XDFFw8zve7reFzB4dTePyeaKmqablIS02DxKYPMtlvN6wz7JjPdORTlPdOcPmz+0WILpl+SItUJsFiRpicK3iwicK2ZZkrMiKU\/QUpdspyl1cNNRlfocfEY2uRbg8Mbcog\/3ZxBtORAJC0eLipC6xZcpWlLhKXZOUMlFtZjIs02oIiu98GiYIkPd5ZcJfFHd\/kRq6Zy+Gy0JjGQxFKLGawx97IfapiH\/RGvEMQxIeIOLxL0LrvZLL+aCzxfceGyYynBKcQSn2hxDvKL+TF\/qhdLFq7w\/4gv8AVDx49mPDZL7o9lOIrLFKzwl\/Ef8ApB91azvLIv8AAFE+NH1GhkrjQ4Ijf3Vq\/Dw\/wH\/pDTtLtFiCllpKK7ul5MTLfDcIyg88UuoWNk5VwjbHsyit6nGsXJjCWRaYkVyfucXKIjyu7xTkQll6Cyl2ThVT4xineHh\/5pyl6xZcMWeZLoyuksNUa6tdwxEgxeuHukXs0xD\/AKMocqPFX98C9oUkP5OUWWRMjSPdGRcpDCmIlitRVkQ6FUSC4erdRCwSHvDcWUx9GecPVIb7eIhIrfwdvF7O+NLKjnMoIbHFU2lbZd3eErY0oKs72l9ESiLJoebY8mAwiQb+9b9EYT1Z1IlcJjp+HRuKJskV1E7eXvDGul4ht9aIH0g47iQ6SMPEirXXabGUDHUy7bSInllkkMrt85\/JKc5ZTj2yu2mMiJDWIYRKf5IxisPtW97SsEqe3iKnGXFNmWXF8U5SjUi2llzif1vtRiseL1f2\/wBr+eKix3bDGfLfJqZWmIqSwnvoKliyLTSTliSVTASKbhlKU55ymOW+RTmEmwnaKqfpGKn2lTMYwWURIEqgVOtERdKRL3q7J9upL51k+G6Jk4vzvzbf5oKjlEfZiBbT7S4kgm2hprFrlpJdI6rYxZUwPQQ2ylLukPn3jl2w3dJu2OJ0yWHQ0jallO2mWV1ExlwmgiYSxWE5l1jEy3ZZb\/jiutVZZYny2\/qstBJcP7eqUbs4paW1+PeTgzSFZFia6Yh+5z2ENMS3XEKxlPziviKcpebPfEw2Zx3EH0iGGBLcxSyIWUhLISJYkVyy5d5Fu80S3RSUWibSKMi5YYk+XEXvgCP8CPFDksm22lzeK2JKkWVTmKSK4rRH1ohdA3VrbhItMS4ri5osPHpGuiaKyG4hIR+l+dEXqNjWLpBNBkNTbcXhLxDHn8TGTapbLciUr2MHyb5SWgI6JWj6okQ96I3h\/RJdiNTV4gY1K2e8IG7TWJCPMOfEUI6DFqlbCUREJCXEJRO9l9r1sZoPMdQeXi5opw3E43Kqp+pEp3sVHtTgCMIY9VJcK3Fqkv8AB3XcI+r8UKOi6euwiuLqxhz6fhIS1RtJJDaXqkPL9GcoSe53aJsesreW77UUjF+M2+5RfMKtqaJr\/LkK13EQJxakYsiWKmot1lrWvcOc0rnnvnOb5xVH3VeiiYpWvSCOIC6meLCFqUViyatPZLUVKRM4ZT3zGc5eeU+gq\/GkKWJE9aRoqoqJ4pHriS8RFd3nEespiz3cs98UljWI0aMVtqQaVNrsoHrZ72imJ\/lOGVaSGeVwGxsvPPzb847Yzu0eg1STW3r9S09h9pV4k\/SuInUih+6dA9Y6NWQrtJyCLvZ27p7py7ZeeGnpCwRlGh9ZRixlNX8NXRcS3US+VZLt3pynbORS3jd2zlENwSiFSytqRTWlUlUvq1ld5IgCK11w++Yact05yztnlPLLOQ2Rs1td90ibyU2MLEkOpHl1dTSK5nL83IRb8t2p55TlEVvaNLpU\/dfyiltQh06xFSS3i3TpK9fUk95F13l6xn1FRO62TZStLz5Tzyv\/AKOMa1F6VcsaTGEgJPdaK9Qe6oiHcWfg3y7Zy80RM9gUCw8Xw9BWoEllgrBtudy26Zbu9nZvlOe+UQLb\/aRb9OkWTViktd43ffdI4eIkL1Jj5TTj2yCc5FLdKWeUayam9uZRLTHzbx\/VFh9KuGoxBw2VP3JxYR1nalwoesOFI6g5SLOduWU88u2UVPLAcQo9SpfSGvXIkjV02m5FxF1hOSOa2BPi5pS5fNOEtPt7iDyGmbZia3NHqXD15CPCtYllKd2XxTi7tgdqaN6yXSfejKZRJ+49XbpsZ3tMizmPo3fHnKM5OUdiI+ZW9\/4RS7a5lM9baN402gPv6CZ5I5lvK5Jb6Y58I5FmOZdsommD9ICqwl02IAWHYiwxIsRR1Y\/vIs9TTLsnnLilGja7YVVS4iw8vIK1gk+pwyp4VuXdcOgW8SGZ+jOXZ2RB1Ycym1fKVCipZ1KUVaS0GCRWkxDhnmjKY7pyzllFk4teod33SHCpxoVjxFxREMW2gY1w2l9WNR4RWNL3pn1SiUbIbCNuuYBREMShuc8p6i0ehuqtQJNK0osCpxJXKJjd7UVvR4A9a7V8Mb8G2Wq9S5jCtuuHmjaMtjGUdyy6c7hhRdDXQ0xCNpFCsRHvFEixbTOGFFS3h+jDTOrUvvj9aE1XtRTLHnHh9YYUG0R3EiHy8y+E4V\/RtXwj9WHDUiPPxEX1bGAQksi4S7pWjbww\/o5Y+f4h\/wCxnu8Mv9aPZzhMZRuOcJruKMkbM1unbFodG87cOV4SOo\/z7Iqyqi1OjmV2GK9qo\/z7I9HhPn9jg4teT3JQucZGMaFlw+sPNCgJx6h5xgM42SnGE5R7KcQD2coJRlGMWB7nHsa4ygAnGDI2xhOANaD+tG6Uo8WoeaNs5QBryjMRjGZDGYRKKmLE3RnIY9zgziAeZQZQTnGN8WsmjOUeTnGN0eTiLJMWwiFtxfZGFFQH\/thMoOIe9xfm\/tuiQbp8t3s\/VjULC8X7ftdGyo\/pD9Uv9UahHhu9b8n\/AHxUG13i9X7PL\/qjOcrhL1hu\/b8mNaS7vD6v53+uNymcI\/V4YA8GXVxtRP7RRodwiP7eKPaIoEMWSlBOCU48nOLEDHiQcIj4ijN0+G2NZlcV13LHjTjnlIkie1GzwsFjVj1xd6OfsXS+mxUdQ2L4+EuKOoGnwxE9p9mkVJLaQCTEld+31o83NiSeqI02MG2OEFV4PaPWMG1ntW8Vvz25REugOVta\/hJemq0h8JXFFmpaI3KHhHw\/mxlR0aEXEsBFzB4iEeIoYW20w4lKYjW3Y9jNCVi01qrhYwSZa4EiIsSsd105Fnv\/AAcQzpDS96aSu06ktZXkVS91umxyGXWrtlKSxkYunlvytiS7U166TaJVXpjwvFFWx43JErRuZb8SHr9G9c4celfEFMpKyjFp1bFvXiNNpjpoWk+J1ojvIb\/K\/TzSjscqao7EtUdyL7OYwIoOhqyEasSIcLrRIWW9YQPw5+\/PyU53ZSLdLWluyKENbXELBtFtI9JaNMPXC6gWPGKezN9PObCKUs5zGRZb5ZSiIniLbeHTG0lvEVjxCwBFV3qlkKy\/nh5xKsZVkLWNP77UJFqM1OvC0RIbc9PLilllKcpDl6I2pq+zM1PVXdFxYJ0nruUvErkFTCIjiVEWoh7LfhxGWRDPty9JdkpwwbT4YjEuvYhdS6pMnMxHC2DqDTBdqE6mKeerPhllPPlioJ1rdPTsLwsIbrWW3F1nmIpWlvn4Y34dKrWIvRqruZoixBEPFzadozndy55buWcV8Kt7J8S+n1LAwLo6M1sqaN4PYtmmugr06bmly2iLMvx7t4z3yhj2ncxRKo2AaKmmu19S3ylLOIi0X7puVkWchKc5ymU8pzzh92c6S3o0vLgVX01NdpjaKatbSutYLBnkRSu7Zb+LthDi+0dJihNZWGBOJnDrCSqtaRK7q3rlMGHPsyKWXD8cVi5J7kvT02FeznSKYiKMQDy9BEP33xDVoWPvfF23SuIpdk+zKc4turdh+JU2oVmLYZRK4S4vLUOt73ZNhSl8k8\/TFEYPsm94tqaQ9RafeRZwscV1uilwztJsuGUhz3+iG88Qq6N2mvXoqkS64S1FEXe69PYQ+fOUssst0JRUn5eZKlp+b7l8TxChX4PyYwPbChX3g\/JipqbY2pZzEX1ihwR0fMLmIo21ROKmT53SVSL5SGG2q6WlDyiRfRhjp+joe8RQ50nR8oe7DWuwoRVXSs0ve1FDe3bfEm+9hb9aJxRbGIH4MYfKLZ9Q9wYaydJVQLxWp5mEPs8ML6PYWpZ740yu5uIot6moFj3RhwQgYjU2NKKwwjD\/ACMtAiK5Y83tERfnfkxKaZ\/DDJta63EW+qKf8ysv8hQqoXR4XE\/8jPd4f\/jQ6sbCWZxi13DGhpxkmayN76oYtnoyn\/axX8JUf59kUk84ujopL+1SPaf\/ANpdHpcJ8\/scPFfJ7knlwl7XNG0J2lGBQZx6h5rN5xjHozjyJBkMZRhKMpTiAeTjycZxGelHateDYNXYmy0hoqZjVrL4WpK1dIj6T2KD\/CRIOb+nL3TuJYbj1Zh+FIw6posOJdM9lSipc1lWFvlkhcioAVBJxaO+U5yJRZ+aUdRbKY0rEKKkrkFdTVtMmrR4tN6xMRLwlK7KcvNMZxx37nfopbjWy209a\/N1fjGojDWs4SZV0LPLyqdQd9p4johP\/mxbpynlFj+4I2y8pwepwhpdfhL9VAFwn5DXMNtpesNVKrlP0SYEoED17rbphxLZiWGfc8KFnl5V+v5eh77fJhorNPQqF2\/3Qeeefm7IgFL0u9JTVLevZakchi11AMXhdaWqoxEwIMsRnMswIZy3Z8XZHn9UbEdPAf8A92+zhkdIdHA24PhX\/RWHf9gREElIdFnun1VNeOGbQYaez2IkYo1i1hphedtqqtFTIW4eU7hymWcuKWc5SnnFs+6A2zqsD2drsToxQyrpiohUNWtjEffGI0lKzUBTAIuB5zllPty+SKg937sjTPwdGLiAjX0FUmkc22020FVqDoM\/CWv0Sln2XMy5pw2bS7SNxLoc8peRMqRHDqJrCIiJhUO0dJSrYRFvI5rSspzn5ynEkWT73K\/Tg3aPyykxAKVGLUltSoaQGKTVUBzFZMBTmmWqDrRLfl98qy7Z5XtOPnXs1S1eztJstthSCbEVDa+kxFQ8pOp8Sr6ZlMd0+RuHq3eaRUU59s5SjuLa3pEoaPZ9mPCwX0Hka62ktK0qsniPkSAz5TJjFhlPsmU88spwIKe9077oaqwLE1YZhSqF9SpA1GJsrQc9aSfvpqRa0VC5i7S6yd2e56su2eVlVG3FWOxP3fspvuj\/AFtrxqzTZ5J5WWGjVTDT1LtC8srbs8vP544a2l2eq34C3avECJlXjG0I0lMRXWsX5NiVTX1Ijn71roSkRn2SpDlLdOU469rP\/wDlP\/8AB0\/9xrgSKvcp9J+IbS0FdUYgujW6krhpF+QJcpZLnTJbcwXuZOZ5sKWcpy3S7Ig2Fe6YfTbV1mFYuqhTgqsSq8NRXoBym0hKqTVTPrTY4gNGQiJFKQ5XZ9kpyj3+p6T\/ALT4v\/0sH\/d9NFLt6PmbRbY7V4egxVVrbjlfRanvLqmmxhCxpn+FRLe0bvNMgnvlKYzA+gk452q+mDEg6Rf62BVQ\/cvUUOrpP8v4sAHES63X0\/fit5ezKXbvho9x70uNL\/4YxciViVBqU2GsqeFrBpLgfhL7v76Xpll6RXOXavMojiZf\/Oz\/AAqMvn2MX\/6QB2NUT4fpfm3fmxj8H9aPCn1f0R\/ox6I8P0bfrFAkSL5o300+YfDxfVjTPhtjf4vZL6XEP+iANkpXDb9H6QwU\/wC37fRjTSnxerAE7S+l+32oAcJR4c48kUeFAqR0WcMJ6qohEdVw2rjCSituYXFHnTyXyNFEzdVxgk7obqysEfowlw7G7itIY53k33ZfTQh2uuUxTF+MRL2SKF1U0uEh5rYjm3GLl3e6Ql+VDnhjTasSHiuHuxXE6k66iSOfemBIlidXzMIgFhd1YuQsbuIt3vBF2fg4dsNxJVSnD2NvZqKZhdShHUiy0S0CcweN+ZpGc5T3S1t2UP8Atd0cV1dibWDammIklddxEQ3LZ7Oa2Mh32W6KipqYkPqdQRqU1adERX1gEu4WFvmQzkvLdOXvk49GU1pReEH1KBdQkDmI5SW8kWr4i6y5RDd2dor7Z9sSbZSoUqgU+5S3U1d1nwlbomu25Ky4RCUnFPs7R7d0ovc9gMM1mNJA3MISIRHhuEll9tYl8sKqTBMPWLFrpVCLPfOrXxe188ZTzxaps1jglu0jlTHGW1LyXdpk0nLJlt2mZFzCO67JjI8o6pmixd5kK2rZbqWr5rSK3tLl83ii1ulvYQWM16Ye7pkvu23d0e7uLzRXOytEPlooaom66yTpkWiOuXiLw3iX1pRvGcXDYwlBqVDJWGQsK3l5re74v6UerVcLCIrSXbw+ISZbw\/Pb9aJBtakRXTERI103UT0oHi6oiEWMLPIs7S3yy98iOoZbeNvCxRLuLmuEhNZe11Yy+lGkZXGyjVPce8FxB9GQsQ0SFZCwlrZclhDxdcgsrh82+Xz7odNotr1113ldNa4rbXj74kR4SFbO1gZbpCWeXpiLYUy2oQQiJcQ8JDcJcIjxb+WFOJVZCwbgC3SWJCIjxd0iLfPin2zisoJslTpHSiVDCtYDCVRwoA4ijMUAAxtAY0CcbJHFtJFisI3BCMDjbI4mhYtAoULOEAsjato+IYkgrba139tan1SWP+ITG+jfDHthVW4rU+2v\/MJjfRVHLHhcTHztntcO\/IiRzbwxhM4bhZG7UGMUjZs8qii6uiOf9qUe3U\/9pdFGuZF4dEBf2nR7dT\/2l0ejwS8\/scfFfJ7ktIo9UXNGpkFKXFHqHmitU4yjWEbJTgAggglEgzCUcq+742tIvuZs\/TXMdUtHEatK\/fGdYVNhqLe9c8nnl6aYPTHVcpxSVb0EDU7XjtLWYmVWK6ldTTYX5FprV5IkV0C\/KSqCuEDEW7hlmQ57s5wBX2xOFdJmEUFNh1Hh+CpoqQNNQmygYziYTGMaflUtRszYRTLKWcynOK42Bq8U2V28pm42hVAzFmM+6K0MWVJ5JjFWXXKJRkK1DXJWcxznlJE5eiO7TdFQ+6H6F0bVDRl5YeGVNFrgLxphqRdTPt1EMWTV25GsSkWc8rjllxZyixRVX9UcLq8B\/wD3j7OGR0r0cXFg+FcJf8VYdxf\/AGCIrLpo6Cn7R0WDIqca0KnCUOS+rHDxcWItaqkBjyV5TLQKc6S6Y5lvZ27or5fuP2iNv9dlVp222\/c5ltvht+6GVuXmyygDD3dPSLSNpkbP0bRq61lYqpxEabrtAVCwaaiIl5yKqJ7APTlvlJEs5Svlm79IuyR4N0Slh7xtq1Bhr6sfwdTV7Q0VU9XD4TqNP\/BxM+iH3O+CYC8asdXFMQXxKqa\/T06YvwlJSKlIFH6DK6cvNOUTXpg2L+72C1eFeU+ReVlSF5ToeU6fk1bTVXvOoF2ehb2yy1M9+WUworLoC2ORjfRlTYY+0QqxxYVttuKmqV45iB0tSPrC0Vll55DOXZOcc14NS45ibKHYNnUDRY1Wm4eIvJv3S1g7pFTLl5e4Z96ddL4o7p6Gdi\/uDgtJhXlPlvkhVJeU6Hk+p5TWvqvetQ7cte3tnnbnuzylIFYNSLqjrBpKZde1YpdWjTJGraobbVsqRC9gdWvhnPLq5eiUTYo5x93JhKKHZDB6OlDSpKTGKKmp1y7qlYRiwDmUuYuHOc+2d05+eJfVl\/8AKv8A\/g6f+41xJfdB9GH9c+HIofLPudoYguv1hpvK9TTpqtGjp6q7f7ruuzn73llv3L3bBXbLf1u+VW\/2jXgXl+h4aAaXynybV9W7Tu+LPzxAop7+p6l\/afFf+l1\/93U0Rz3O0\/8A5obSfJtD\/wB+UMXf7nzon\/rWoquk8u+6fldUNXqeSeSadqFo07ddmp73nnnLmyy88NnR70K\/cranEtoPun5T90\/uj94eRaWh5dXoqv7p8oLUt0beWWd2e7LKc2KIN7sTohY\/\/wCJcIElYrQ2PxAKbMXvVTWknEkae+VavTGc8u0VynLeqUipjoV2sbjXSLhWK1IiNXU9XU6fvbH0ezj6PXAcpaci8mE7fNNk5SnOUpR37KUUTgvueaLD9q1Y9Q1hUlMt7qn7jeSSJQtfTVKGiip1ZaCL6nUkFs5SynKWUssiBeaJcJfS+zcMezPhL9h5o108+H632f8AZjwOUvZEoA1N5fZL9vsxskf5Q\/t\/qjy3m+tBIeH9uX9roA9ttK76X9If28UZvDi\/b9vDHrOUY8fPhH9u6MAbgONjOX6MJkly+zG1h8JezESBWVIZKK0oXuMTG6+2GddaRcTBjVOeqJWlaPeGPD1rkdFDdjDuYr+r\/NhFhOJqLlLhiL7Y4iS9RRdWXiLlhh2foKl7BYJW0yx6xg8vsxCje5DlRblBhI1ZXENyhLi9b+lEnXJah01iIiMRzYLFlspCtLhWRCXtDwwsqMSHxRKyKK9Ttx4LVm6qqyHvQ3VVeUNmJY8oeYxGIrjO3FMvlMSL1eKMnOUuR1KMY8yYTrrrobaqpZ3YT7NVJVKRaQkIlyxIKWhujLS2zW0kQnFyqeHhuhDjuyiKtFxj5M9fWLcPDxc3d+PfFuLwlXMy2IntoxHvY8MejhWmPM87M9T5HP21OBlSEwdO5Lg4WM4i1F94RH0ytlnPPlnERWJc1t1vF6vDbd\/MQx0OKlMtFgi5Y8olxRCca6N2ETCpCElkWoKLrbbuEhEu22wi\/mjtx5VyOSeLqVxTUxaihsu68V+1eQ6f47ShVtBQsFi7gEbgcIjw\/BPcJXetKY5RJKXYWu1BEkENumRFd3lEzl3+tD+GzKCIfKbuZnDcXfYRfnRaWSmVjC0WOs42yqB8QxXDdpyut4o01GPnF+RkWYWIrHvRoZtAse9FYfdRhd6NM6ki5iKK2CynbWLHvQlLa\/1ogMzGNqWDCyKJsW1JetGiW07LoYEldG0RhZI247VEytYwuZgrL\/FiP5sOmHthn2iC1wF4lkP0hL\/UUb6B0edxUdz0eGl5SUIONplDbROhWwo4kjrPTO6L36Hf+J0e3U\/9rdFCyKL26G2D9x0XEN2pU97\/APVtj0OE+f2OXivk9yYHGsOaPSaPiH6wxpJw+IfrDHqHmi8JxnnCdTR8Q\/WGN0jHxD9aK2DZKce5xqvHxD9aPZMHxD9aJ1AJzjKyMQaN3MP1hjM3D4h+sMRZYx0xj2ZwnOqHxD9YYxk0fEJfSGFg3EcErijyS\/EUbynby8sSQa5rtGNVPOMG1Q+IfrDGqncN3MP1hiB1HBcozKNGoPi\/KGMtQfEP1orqL6T2c4CKMZsHxD9aMCYPiH6ww1DSzKTYyKMBmPiH6wwag+KX1hhqGk2DCR8bScPiH6wwnY4fEP1hi6ZSSN1F\/R\/oxkmfFb4ht\/NhLSvG7mH6w+qX5sbQaOpzDzF3hiSAlP7PF60Bcxft4f8ATGBmI98RtK3mH9uyMdQR4rh5rS4hgBTncv2f2\/yF+THuXV+G39v8hRgt48Q3Dy8PEPhgS8SEuIfrD4f9mAM1T+19qNhS4fowkQ8SLmEvpDCsmjbzDy+IfDGeSdIFTHUjbb3reKGLG8WKmWTBtFY80LCURDqCPF4YrfpiqSJKxEiER4nCPD9aPj8WeefKo8jpn5VZCNvNpvKXEV3D6sOmxG1RsWvD0CVzCtIreYSLiuLwxFtn8BfiDxRTBdcXERcqx7xFFz7M7J02Br1CIXVpDxMLu+qI92PopuEI0+Y4fDLLL0H7FgRheHcJabLbvaYXN\/PFav274ea71Rhr6RtpGVJFxcPd+tE36JtgkDSLq6kRc53EIlyiMcrxxUdUj0raeiBAk0mIYqzqlklJczi4Rt9qLC2S6LaSmtY8iqXc3Wct3s96JsaRUNqxERHuiNsIKjESGMXmdUtkXjhV292OykrEbREREeURjW7ExWPDzRBsU2oK7TEuL1YTjT1LR4boxdmy08h42m2rJay47i8MVtiu0DGERFdE4wvYtjeJtxFET6SMG8mLltjr4aKs5eJk6G3DMeLUtuiU4XjRCVwlFeYeniuh6RUWx1zjT2OJOyxqjaa5fNxDEJxjESaRcUNL6r1oQKq+s4otFMhs34s0VsjUbbhilX9INYZXEFMX0Xf6G5wvpOlGqXu8iw5n8IFcX\/ipR36ThLYk+AW3cvF7PF9mK4p+misXy4Zg30qatL\/xcOVP7oPEg5cNwUf\/ALSt\/XIaQWCihefKhpf4MvzoeaHZauZ8AQ+0VsVmr3TGLj2Yfgv8mr\/12FS\/dUY4PZQ4J\/JMQ\/XoaQXBQbC13qD9YokWGdHLS98b9UYoOXur8e\/cOC\/yTEP16D+yyx\/9xYL\/ACbEf16I0DcuvpP2LGmolvEiIkvWLLvwbRIPtiv60V9RnEH2h901jVZTNpm0eDyW6QiRLpq4WDaQkJCRVs5XZiPmiFr6VK6XwNH\/ABT\/ANNHPmwSlyOnDmUVudEUDIWCyOdV9MWIj8BRfxVT+njdLpqxL8BQfxNT+sRyvgZnWuLgdCEfDCSoZzd6KG\/4a8T\/AAFB\/E1P6xGpnTHiJfAUPzKqf1iLLg8hD4qBceJDzf0YiWOqG0uEeXwxAj6WsQn8FR\/xT\/00IKrpDrGdqqXf6Fv\/ANLY6cWCUeZzzzRkdEdG1VqD\/BoWsvpFxfZiwKB31i5Y5D2e6Vq+jkQqVRlIrc9Rby5fZdKH2m6fMVXbbTYbw9lyKv8AWowy8JOUrREcyrc6sppeL7MZkWncVvdL9vajliXuiMX\/AHNhf8nrf1qNeIe6Dxdw2lTYYMuzgRVy+1VTjP8Awsn9ZZZolt41tCSKsmr9kvZhixLaGsxBmku7Tu5Ypqp6S6487lUvF29W\/wDSw67OdM+IUY2rpMNZ6zUVJF+NdSMb\/wCM0rVWPHT2vYvrZjYdnCTfqxOqSSKFfCAiXit4o5q\/slcY\/ceES\/8Atq39biP4z01YrUlcY0g+qtTxH8p05xk+Eyye5suIxpHRO0O3JcQ3cMTHY3pTw0cKWsmmNenqyRzMZ6wj3hndn\/ujiip6Qqw+ZdN9Rv6WF+H9KVYgbV0tAJfhNKpmz8flGUdGPh5Y065swyZoz2fIt\/axS2PfVttFj2McK+Hq7i73rQn6Mpjr8No8V3KMU5iHSJWO5103zA385s49wrpFrEFcC6bP1ltn9lsoT4eUoNPmy+LPGGRPojtZdR1Y8N1tvENvFG2rtYI8tscm0XT\/AIsobRRh0x9ZNUX\/AImNzfdD4wQ2+T4aMvVRVy\/8THkv4Zn7r7nsL4ng9fsdL1s2CQiI6g+K60RjVWXWlwjd3S4eGOZG9PmLT+BoP4mp\/WITn044sW6yj\/iqj9PD\/wAXm9PuH8Vwev2Oh6zFW03KfWFwiUISx0xEtQus\/Cd760c+u6Y8RK3NNFw\/vT\/00I6vpTr2cwUvzLb+ljeHw2a2bOefxLG+X7F3DWCtxERXEz6UNeMkOoXD4eb2Ypj\/AIQazO7Tp8\/Yb+ljdVdJNYzmVS93sB8uX\/Cx34+GcDzs3ERmiwcBmK69XEKxIxWxlvKltyHl\/FtZnvluie489aK8XiBLYLaKtFzB6xzCpkEy0cuIdfDsuz4Tz57udD22qZldp013sN\/SRI6PplxEKoKs6fD6l6l6a\/KEVJAviI75AuoGV17GT9HHPdHQ4s5oyVUzoLpMwNosrHooSchlNTM13L1LXUbCprrRnmJTpRzz7Mih46ONkBqRKrxBYOS8kVKaZg9XrWseTyX2e+VLhy356fniim+6bxov70wkfkp6\/wDXI8n7prHP3NhX8mrP1uKaZ1Rrridc4mpSx4gRaI8Ny18I8vDu4YpDACXSYwSEdctw+TIH4EWAxb6BPbl74myc5zyn5T+Ooazp+xdpiTkYe1Y\/AEqrFJe1p1MiL5M4WUnuicTUNqsMwJMvNp0VWJS+QvK84iMJpkOcWWM\/DywvFSLhWhZ6iV8I201WItWu0fR5Tb\/gZ+iLBwzHUE4SutER\/KjmnGenOvq7idh2Dk4ht8pFFeLxG0xEZFKtyLLULKRSnDN\/wrV\/mVRj7K3\/AKaOPjOAeen1IWRLY7kXWiQjaQlwxVPTfVLuWIlxENrLS7sc+03TTioDaMqWQ\/wb\/wCbroasS6S65\/vgUxfHY+7\/ADscHC\/Bp4sqm3sTLKmqOi+g7aKmpl1KyLTeRcJF4fCMbtvdoyYVo3RzBT7b1QFcIIzl6rf0kSSt6Zq9qxA6TDitlbdpVdxe1PymPSy8HJz1LdHRh4zRj0kvxZ13ei7+jHaxR4ctZmOokdO27w8sch1O3tUfwVMPsg79LGNLt9WLK4BSM\/Zb+ki2XhHkjXIyxcS4z1M7VxLaVQjcRRCMV2vKpLSpgJjC4bu7HNhdJlcXMFMfqkNRkXtWulD7hHThiNMNqqPCx9bQq5l9byqOdfDpLfmzq\/zk\/Q6Q2X2YJfWvK57O74YmVLVqVwlbHJTPdDYxP4DDv4ir\/WoRVHTpip8yaD5lVP6zGT4DM93RouNxJdTsp21qFjzCMU\/t\/jS6txFdwjyxQ1V0vYizmVR\/MFT+nhsd0iVhfBUvzLf\/AKWxvg4KcXcmc+bioSXlLeKpFfLCykqNSKTDpBq\/wVKXtLb+lhVT9KFcHKqj\/i3\/AKaOuWBnMsqLhmoiKNVNh9zIqSfSlXfgqP8Ai3\/po2J6V8QHsVR\/xb\/08PBkT4kSv4III6jmCCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCACCCCAP\/Z\" width=\"255px\" alt=\"What Is Selling, General &#038; Administrative Expense Sg&#038;a? How To Calculate &#038; Examples\"\/><\/p>\n<p>Think of an importer that has only a warehouse and almost no other fixed expenses. It has just a 15% commission that it pays to independent road salesmen.<\/p>\n<h2 id=\"toc-2\">How to reduce general and administrative expenses?<\/h2>\n<p>Operating expenses\u2014also called selling, general and administrative expenses (SG&#038;A)\u2014are the costs of running a business. They include rent and utility costs, marketing expenditures, computer equipment and employee benefits. It is an important item for the companies to arrive at the operating income. To get operating income, one needs to subtract selling, general and administrative expenses from the Gross Margin. It is one of the most important elements in understanding the profitability of the company.<\/p>\n<div style='border: grey dotted 1px;padding: 12px;'>\n<h3>Thoughtworks Reports Strong Second Quarter 2022 Financial Results  News  bakersfield.com &#8211; The Bakersfield Californian<\/h3>\n<p>Thoughtworks Reports Strong Second Quarter 2022 Financial Results  News  bakersfield.com.<\/p>\n<p>Posted: Mon, 15 Aug 2022 10:23:07 GMT [<a href='https:\/\/www.bakersfield.com\/ap\/news\/thoughtworks-reports-strong-second-quarter-2022-financial-results\/article_f431c2b1-3a1a-53d6-ae80-56590b0a8d72.html' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>Operating expenses include all of the expenses that aren\u2019t covered under cost of goods sold, such as rent, equipment, and marketing. SG&#038;A includes all non-production expenses incurred by a company in any given period. It includes expenses such as rent, advertising, marketing, accounting, litigation, travel, meals, management salaries, bonuses, and more. On occasion, it may also include depreciation expense, depending on what it\u2019s related to. To accurately project future SG&#038;A costs, some companies attempt to forecast each individual component. Other SG&#038;A costs, such as shipping costs or sales commissions, will vary.<\/p>\n<h2 id=\"toc-3\">AccountingTools<\/h2>\n<p>Include G&#038;A expenses like salaries, wages, rent, maintenance, repairs, advertising costs, interest on loans, office supplies, and more. Keeping expenses separated allows you to narrow down your payments into one category only.<\/p>\n<ul>\n<li>SG&#038;A expense depends on the structure of the company, whether the company has more fixed costs than variable costs and vice versa.<\/li>\n<li>Firms must often reduce SG&#038;A costs through cost-cutting moves, such as employee layoffs, when they grow too large without a rise in sales.<\/li>\n<li>The controller requested managers in the different departments to calculate advertising, warehousing, selling, and other nonmanufacturing costs for the three market segments.<\/li>\n<li>She has consulted with many small businesses in all areas of finance.<\/li>\n<li>Understanding the most significant costs for office supplies can be another helpful way to reduce G&#038;A expenses.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Administration Expenses Learn How NetSuite Can Streamline Your Business How to reduce general and administrative expenses? AccountingTools A \u201cGood\u201d SG&#038;A Ratio Administrative Expenses are mentioned after the Cost of goods sold and just before the operating profit in the income statement. Stay updated on the latest products and services anytime, anywhere. If sales are &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/gigantedospisos.com.br\/index.php\/2022\/07\/15\/how-to-prepare-a-selling-and-administrative\/\"> <span class=\"screen-reader-text\">How To Prepare a Selling and Administrative Expense Budget<\/span> Leia mais &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[22],"tags":[],"class_list":["post-2109","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=2109"}],"version-history":[{"count":1,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2109\/revisions"}],"predecessor-version":[{"id":2110,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/posts\/2109\/revisions\/2110"}],"wp:attachment":[{"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=2109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=2109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gigantedospisos.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=2109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}