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the broadcast is now starting all attendees are in listen-only mode okay so weve started the broadcast for the over/under Billings and the WIPP will get started here in about four minutes and hopefully more people who signed up will be able to attend well mmm its time so lets uh lets get started its 2:30 today it looks like weve got a small group today so we can just go and if more people join they do great so what Id like to do is introduce Michael Michael Kelly from silver Trek who is the president of silver truck to the over-under billing and the whip its work in progress for the everyman and this is an excellent overview of work in progress and Michael take it away awesome Thank You Phil yeah this is a brief introduction to the work in progress this is designed to give you an introduction to how the work-in-progress works and why its important this is something for anybody who has to deal with construction accounting we want people to understand this better and I feel like