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hello and welcome to our webcast Iamp;#39;m Amy Pendergrass with moss Adams and Iamp;#39;m going to get us started for todayamp;#39;s session how ASC topic 842 impact agribusinesses before we begin Iamp;#39;m going to play a brief video welcome and thanks for joining weamp;#39;re pleased to present our continuing professional education webcast series before we begin please keep the following in mind you can customize how you view our presentation and interact with the presenter for better viewing close all other applications and turn up your speaker volume you can adjust window size and placement or enter full screen mode using the controls at the top right of the window or dragging the bottom right hand corner to resize at the bottom of your screen youamp;#39;ll see a series of icons that relate to a different aspect of our session you can download a PDF of todayamp;#39;s slides from the slide deck and handouts widget you can ask questions by typing in the Q a window and clicki