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and expensing under ASC topic 718 variables expensing and disclosures explained uh just a few administrative items before we get started and then uh weamp;#39;ll get our program underway uh my name is Becky blackler I am the director of marketing with corporate Focus uh just a few tips on using go to webinar all attendee lines are muted for the duration of the presentation uh we are going to take questions throughout the event uh that weamp;#39;ll answer during our Qamp;amp;A period at the end of the program so if you have questions uh you can submit it in one of two ways you can either enter them in the questions tab on your go to webinar control panel or you can also ask them uh in the chat window if you have any technical issues uh just simply raise your hand uh which you can also do through your go to webinar module uh it is the little icon that looks like a hand with a grein arrow raise um I am happy to introduce todayamp;#39;s speaker uh Jeremy Wright Who is the the Chief Ope