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good morning or afternoon everyone and welcome to the ASC topic 606 five steps presentations with examples part two webinar presented by Hine and associates we are pleased to offer complimentary webinars each month that cover a wide range of finance and accounting topics I am Shannon Reddy your moderator and webinar webinar organizer today before we start letamp;#39;s take a moment to cover a few housekeeping items all audio lines are muted please use our chat feature to ask questions we will save time at the end for QA but also please ask questions throughout as our presenters will be able to answer them the webinar is being recorded a copy of the webinar presentation and itamp;#39;s recording will be sent out to all registrants later today your active participation is important throughout the session in order to receive CPE credit for this session you will need to be connected for a minimum of 100 minutes and must answer 75% of the polling questions that are included throughout the
