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good afternoon everyone and thank you for joining us for todayamp;#39;s webinar implementing the lease standard ASC 842 presented by Lise Crunch and PB Mass a top 100 CPA and business consulting firm as noted by accounting today and inside public accounting my name is Nina Shukla and Iamp;#39;m an assurance and advisory partner in Alpha FX office it is my pleasure to be facilitating and moderating today todayamp;#39;s webcast is being recorded and you will receive a link to it along with the slides in our follow-up email to you after the broadcast before we get started there are a few housekeeping items to cover if you have any questions during todayamp;#39;s presentation you may enter them into the question box on your screen and we will attempt to answer as many as we can during the webinar if however we do not get to your question a member of our team will follow up with you after the webcast if you have any technical difficulties during the live webcast you can refer to the rec