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good morning everyone i want to thank you for joining our webinar on implementing the new lease accounting standard today so we started this series last year and went end to end on adoption and you know based on what weamp;#39;ve seen uh we decided that we needed to restart this in the new year here uh subsequent to the 21 audit season and really go end to end again to run through it and you will see that the chat function is disabled but the q a function is working so if you have questions please put those into the q a and we will try to get to those during the presentation if we donamp;#39;t uh we will be following up with you uh directly after this and this is being recorded and the slides in the link to the recording are going to be sent out uh hopefully later today or first thing tomorrow as you can see on this slide iamp;#39;m iamp;#39;m joined by my partner kevin shives today and then iamp;#39;ve also got joe brunell from our audit department um on the call with us today we