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good afternoon everyone and thanks for joining us for todayamp;#39;s webinar asc 842 leases moving forward and implementation iamp;#39;m dan sturm partner with mcconnelly and asbury for those of you who donamp;#39;t know mcconnelly asbury is an accounting and business advisory services firm with offices in camp hill lancaster and bloomsburg we provide a range of services to organizations across a variety of industries as you can see on the screen we encourage you to visit our website to learn more if youamp;#39;ve joined us on past webinars welcome back if you havenamp;#39;t our monthly webinars feature various business topics to keep you updated on whatamp;#39;s going on around us with covid we added to our monthly lineup to bring you additional content on the ever-changing regulations including the paycheck protection program and an employee retention tax credit so be sure to check out our website to catch past presentations as well as current information throughout our blog if