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[Music] good morning our afternoon everyone and welcome to the ASC topic six or six five steps presentation with examples about revenue recognition part one webinar presented by Hine and associate we are pleased to offer complimentary webinars each month that cover a wide range of Finance and Accounting topics Im Shannon Reddy your moderator and webinar webinar organizer today before we start lets take a moment to cover a few housekeeping items all audio lines are muted please use our chat feature we will save time at the end for QA as well as answer questions throughout the presentation this webinar is being recorded a copy of the webinar presentation and its 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 you will need to be connected for a minimum of 100 minutes and answer 75% of the polling questions that are included throughout the presentation immediately following
