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[Music] from embarks headquarters in dallas texas this is accounting matters an accounting podcast powered by embark hi hello good afternoon its great to be with each of you im zach smith the newest member of the accounting matters podcast team and embarks resident tampa market president im joined with my co-host adam olson and marks accounting advisory practice leader adam thanks for being here i feel like were so far away so far yet so close on this weeks episode well be diving deep into the world of asc 480 distinguishing liability from equity with embarks very own julie avalanche a director and embarks national quality group julie thanks for joining us yep happy to be here wonderful well hows everyone summer going pretty good so far so good we made it through the heat we made it through the heat right and we just experienced dallass worst flooding in a hundred years apparently apparently one in a hundred years we expect this to say i guess for people that are watching