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hi welcome to our Meninos webinar were going to begin on a SASC topic 842 new lease accounting standards and this is a really popular event weve got a huge crowd on the line ready to listen my name is Laurie Colvin and Im the partner in charge of marketing here at our Menino and I will be your moderator for today thank you so much for joining us first of all lets do a few housekeeping items about this webinar what youll want to do is to minimize or maximize your webinar pain you can use that little red arrow button and we really do encourage you to ask questions throughout the webinar you can just type in your question in the chat box and at the end we will get to those q and As provided we have enough time wed also like to make sure you can hear us correctly so youll want to make sure that if youre using a telephone to click the phone call audio option but if youre listening through your computer just go ahead and click the computer audio I wanted to take a few seconds to