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[Music] good afternoon and thank you for joining us for todays webinar tips for presenting financial information your presenters today are partner marty fredricks and director mike spratt marty provides audit tax and consulting services to a variety of telecommunications cable television and wireless provider entities he also assists with financial reporting mergers and acquisitions and budgeting marty co-manages bkds annual telecommunications client link benchmarking study and annual telecommunications accounting seminar mike has served as the engagement executive for audit and consulting services for telecommunication companies including local exchange carriers wireless and cable television entities he also holds the certified internal auditor accreditation and now ill hand it over to marty thanks catherine welcome everyone to todays webinar in our summer telecommunication webinar series tips for presenting financial information you know presenting financial statements is pretty