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welcome i am whitney roseboro one of the marketing coordinators here at squire thanks for joining us today for our newly standard training let me introduce you to our awesome presenter today we have matt christiansen he is an auto part manager at squire with nine years of public accounting experience he received his master of accountancy from utah state university his industry experience includes manufacturing and retail construction and professional services matt has a passion for new lease for the new leasing standard and has spent the last two years researching and helping clients implement and troubleshoot the new standard we i also would like to point out that we do have a q a section where you can enter questions throughout the presentation and we have amanda barrett breath who is an audit partner and stephen olsen an audit manager at squire who will be helping answer those questions throughout so with that take it away matt okay thank you whitney um so welcome everybody to uh t