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and welcome to Omni nose webinar accounting for business combinations ASC 805 purchase price allocations please remember you will receive a link to the webinar slides and recording within 48 hours after this event my name is Mary Russell and I wanted to Spock you through how to use your webinar pane youll see in the upper right hand corner of your screen a little orange arrow if you click on the arrow the box will expand and youll be able to enter a question for our presenters throughout the webinar we will answer those questions as time permits at the end of the webinar if not our presenters will get back to you via email following todays webinar also we want to make sure that youve selected the correct audio settings so you do not have an echo going on so make sure that if youre using your computer your mic and speakers you have selected that option you can click on the little blue words at the top left of your screen there so make sure you click select either the computer audi