employee retention credit footnote disclosure example

Thus, calendar year partnerships and S Corporations are eligible to elect to have this tax apply for 2021. Not-for-profits account for government grants under . Is this the correct way to report this? Explanation. The next important query in line is to know what needs to be reported on financial statements about the ERC. We are just now (October 2022) filing for our 2021 ERC and are accrual basis. Based on whether the business is for-profit or otherwise, the accounting will change. 116-136, in March 2020 to help businesses retain employees. This includes your procedures being limited by business, failure to take a trip or restrictions of team conferences. From 2020 Form 990 Instructions, Part VII, Line 1e, "TIP": The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) established the Paycheck Protection Program (PPP) to provide loans to small businesses as a direct incentive to keep their workers on the payroll. This program might not be for you if you do not plan to employ more than 10 brand-new employees. The ERC has helped many businesses struggling throughout the pandemic, but caution should be taken around firms promoting overly aggressive narratives. The purpose of the ERC was to encourage . You obtain the tax credit, which is a dollar-for-dollar reduction in your payroll, and then lose the tax deduction for the tax credit money you put in your pockets. You should keep this documentation for 4 years. As a consequence, a for-profit company will have to rely on alternative reporting standards. Notes Disclose more details about the nature of the ERC in either revenues or the A/R footnote, like this example. This disclosure requirement is for commercial entities as well as nonprofit entities. Thank you for your question. Specifically, consider the following potential COVID-19-related effects: Impact on current . How to Report Employee Retention Credit on Financial Statements? Employee Retention Credit Footnote Disclosure Example. Employee Retention Credit: Step-by-Step Example. As a result, ASC Topic 740, Income Taxes, does not apply to ERTC. and Therefore, you should speak with your accountant or auditing team. Conclusion and Summary on How to Report Employee Retention Credit on Financial Statements? The paper includes background on the ERC and practical guidance for applying the two accounting models and the financial statement presentation and disclosures. We recommend that you consult with your personal tax advisor about this. A corporate entity realizes ERCs on a periodic basis over the period that it acknowledges payroll under IAS 20. On the Tax Return How will the ERC Refund be treated -Will it be reduced from wages or will it be considered as tax exempt other income. The employee retention credit (ERC) is an important part of the COVID-19 relief legislation for small businesses. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Copyright 2023 CapinCrouse LLP. "This is an area where professional judgment must be applied. Through various pieces of legislation, credit and grant programs have emerged. Except as provided under paragraph (c) (1) (ii) of this section, a creditor shall retain evidence of compliance with the requirements of 1026.19 (e) and (f) for three years after the later of the date of consummation, the . ERCs can not be included in ASC Topic 470: Debt, unlike PPPs. Requiring private insurers, Medicare, and Medicaid to cover COVID-19 diagnostic testing at no cost and providing $1 billion for uninsured individuals to receive access to free testing. Subcontractor retention payable NOTE 6 LINE OF CREDIT The Company has a $300,000 bank line of credit. Generally speaking, though, all receipts are included unless they are specifically excluded from the calculation, and that includes deferred and restricted income. The ERC amount that was not claimed as a refund on tax rate reporting forms should always be reported as a current receivable and reasonable assurance. "Reasonable assurance" is similar to "probable" under U.S. GAAP and is less difficult to satisfy than "substantially met" in Subtopic 958-605. We recommend that you consult with your tax advisor on your question about any deferral for corporate taxes in this situation. Show. For 2021, the credit has been bumped to 70% of qualifying wages and the qualifying wages are capped at a maximum of $10,000 per employee per quarter. On June 30th, 2021, the fiscal year closed and the financial statement was released for users. As an example, an entity that is reporting under the income tax basis (ITB) of accounting could not use the government grant accounting model noted . More-than-2-percent S corporation employee-shareholders dont qualify for the Section 106(a) taxfree treatment because their health insurance is included in their W-2 wages. This analysis summarizes the most important federal income tax implications when debts are canceled. We can help make sense of it all. Heres the detailed breakdown of your qualified wages for the first quarter of 2021: For 2021 quarters, the credit rate is 70 percent. Under both the suspension-of-services test and the gross-receipts test, the contribution should be recognized as the barriers are met. Subtopic 958-605 requires that gross revenue be recorded and does not permit any netting of revenue against related expenses. The Employee Retention Credit under the CARES Act encourages businesses to keep employees on their payroll. "A significant issue is that companies didn't think they were eligible for ERCs in 2020 if they had PPP loans, but this was subsequently clarified by the CAA [Consolidated Appropriations Act, 2021, P.L. No changes. The Employee Retention Credit (ERC) was established by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, P.L. Association of International Certified Professional Accountants. Section 199A. The Financial Accounting Standards Board (FASB) has extensive instructions that describe how to report the Employee Retention Credit on financial statements. Currently, there is no definitive US GAAP . The ERC was originally enacted with the CARES Act in March 2020 and was extended and expanded with the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which was passed in December 2020. ", In April 2022, the CPEA issued a special report, Noncompliance With ERC Eligibility Requirements: Accounting & Auditing Considerations. "Companies have questions about which model to apply and whether their ERC accounting policy must be consistent with accounting policies they applied in accounting for Paycheck Protection Program (PPP) loans," said Robert Durak, CPA, CGMA, the AICPA's director of Private Company Financial Reporting and the Center for Plain English Accounting (CPEA). While the CPA Exam is the same for all candidates, other requirements may differ by jurisdiction. The wages of business owners and their spouses generally qualify for the credit; however, the wages of most family members of more-than-50-percent owners do not qualify for the credit. For 2021, the employee retention credit (ERC) is a quarterly tax credit against the employer's share of certain payroll taxes. Some argue that the ERC should be declared as an uncertain tax situation, but this would raise doubt about the IRSs receipt of the credits, triggering a mandatory disclosure. Only for-profit organizations should use IAS 20 or ASC 450. 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities About Government Assistance, was issued in November 2021. If ERCs are received as a cash advance, the entity will record a liability for the cash until the requirements to earn the credit are substantially completed. Thanks for your question! For-profit organizations may report for the ERTC as a state grant using ASC Subfield 958-605 (Subtopic 958-605) or IAS 20 as a guideline (IAS 20). Depending on eligibility, business owners and companies can receive up to $26,000 per employee based on the number of W2 employees you had on the payroll in 2020 and 2021. An employee retention agreement may be a report that traces the assertion between the representative and the company that the worker will stay working at the company and get a maintenance reward. Credits are worth 70% of qualifying wages and associated qualified health plan expenses paid to employees. (2) Amend 990 of two Fiscal Years as well, Because the IRS refunded for Q2-2020 (990 of FY ended 6-30-2020) and Q3, 4/2021 (990 of FY ended 6-30-2021). Taxable income. Thank you for your very clear explanation. Please. Something went wrong while submitting the form, Tax Consequences of a Short Sale of Your Principal Residence. 117-58, which was signed late in 2021, retroactively cut short the timing of the credit to periods ending Sept. 30, 2021, not Dec. 31, 2021, as originally provided. This series of frequently asked questions (FAQs) provide answers to questions about the various coronavirus (COVID-19) tax-related relief packages. FASB ASU No. Regarding required disclosures, many companies have unusual or nonrecurring activities related to COVID-19 that result in various expenses (e.g., restructuring, severance, impairments, modifications of stock awards). Let's take a look at a few Employee Retention Credit examples. The time frame for the credit is any wages earned between March 12, 2020, and Jan. 1, 2021. Ultimately, this may depend on how the ERC is reflected on your financial statements. Important. Accordingly, if an entity feels that it is probable that it is entitled to recover amounts previously paid in 2020 via the ERC, then the entity should recognize a receivable for amounts to be received for the amounts paid in 2020 to be recovered via the ERC. Since it only covers 50% of wages per employee, this gives employers a total credit of up to $5,000 for each employee they retain. Entitlement holders who use the IAS 20 model must describe their accounting policy and financial statement presentation, as well as any contingencies relating to amounts recognized. Additionally, the US banking agencies released interagency statements in consultation with the FASB on March 22 and on April 7 that interpret GAAP's TDR guidance and may be applied if an entity (1) elects not to apply or (2) does not qualify for the relief under the CARES Act. Phone: +1 213.296.3020. Your ERC for the first quarter of 2021 is $28,000, or 70 percent of $40,000. In keeping with proper accounting treatment for nonprofits, expenses and contributions should be recorded gross. Your submission has been received! In general, for an eligible employer with more than 100 full-time employees, the only wages that can be taken into account are those paid for the time employees are not providing services during the period the employer is eligible for the credit. AICPA says more guidance needed on the employee retention credit, Feb. 25, 2021, AICPA comments on the interaction of the employee retention credit and PPP loans, Jan. 15. I am correcting the 941 by using the 941-x to claim the employee retention credit. You claim your ERC for each quarter by following the five steps we explain in this article: My name is Christopher Ragain, I am the founder of Tax Planner Pro. This site uses cookies to store information on your computer. Reconciling ERC claims with reality | Tax Section Odyssey, Q&A on ERC, tax legislation and IRS woes | Tax Section Odyssey, Mythbust and maximize the employee retention credit | Tax Section Odyssey, Keebler on the American Rescue Plan Act of 2021 | PFP learning library podcast, New process provided for anonymous reporting of ERC mills, Documenting COVID-19 employment tax credits, Early sunset of the employee retention credit gets penalty relief, Infrastructure bill tax provisions include ERC termination, AICPA says more guidance needed on the employee retention credit, AICPA comments on the interaction of the employee retention credit and PPP loans, AICPA request for guidance related to the employee retention credit provisions of the CARES Act, AICPA calls for IRS guidance in employee retention credit provisions, Form 941X, Adjusted Employers Quarterly Federal Tax Return, CALIFORNIA RESIDENTS: DO NOT SELL MY PERSONAL DATA. Not-for-profit and for-profit entities using the ERC should adhere to the disclosure standards and present data in a consistent manner. Employers qualified if they were ordered to fully or . Because the ERTC is neither an income tax nor a debt, most businesses would treat it as a government grant when selecting which accounting methods to use. Helping eligible clients successfully apply for and receive the ERC is a once-in-a-lifetime opportunity for CPAs according to Chris Wittich, MBT, CPA. Instead, they can look to one of the following standards for accounting for grants, by analogy: There are differences in timing of recognition and financial statement presentation. The award cannot be used to offset eligible expenditures under Subtopic 958-605. Maria L. Murphy, CPA, is a senior content management analyst, Accounting & Auditing Products for Wolters Kluwer Tax & Accounting North America and a freelance writer based in North Carolina. If you have further questions, please contact us. "In determining which accounting model to apply, including the requirements for gross versus net presentation, for-profit entities may consider the timing of recognition, what financial ratios are important to them, and whether they want to present a grant income line," Galasso said. ERC. Thus, for 2021, the maximum credit per employee is $14,000. 116-260], which meant companies had to retrospectively ask for funds for 2020 in 2021," Galasso said. You pocket $28,000 in tax credits. In addition to addressing the serious operational impacts of the coronavirus, it is important that all entities consider how the coronavirus affects their financial reporting. As we note in our video on the Tax Implications of the Employee Retention Credit, there are two pathways to qualification for the ERC: a significant decline in gross receipts from the reference quarter in 2019, or full or partial suspension of services due to a governmental order related to COVID-19. This is money you have already paid to the IRS in payroll taxes for your W2 employees. Since you paid each employee at least $10,000 in cash wages in the first quarter of 2021, your total qualified wages for the quarter are $40,000 ($10,000 per employee for each of the four employees). And thanks to year-end legislation, employers who participated in the Paycheck Protection Program also became eligible to receive the ERC. Check out Gross Receipts for Employee Retention Credit. Consider group health plan expenses as qualified wages, even if no other wages are paid to an employee. 116-136, in March 2020. Use this flyer as an educational guide to navigate the complexities. XYZ filed their payroll tax filings normally without factoring in the credit throughout 2021 as they were not initially aware of the credit. Hi, thank you for your response. In addition, Galasso noted that because ERCs are refunds of payroll taxes, not loans from the government, ASC Topic 470, Debt, does not apply as it did for certain PPP loans. The tax credit is 70% of the first $10,000 in wages per employee in each quarter of 2021. You pay 30 percent in federal taxes. That liability reverses as the barriers are overcome. Gross-receipts test: The barrier to revenue recognition is not met until the end of the quarter, as the test depends on a quarter-end revenue comparison with the same quarter of 2019. There is no guarantee that regulatory bodies will not question the Organizations title to the ERC, but it is impossible to predict what influence (if any) this would have. April Walker, CPA, CGMA, Lead Manager AICPA Tax Section, provides an update on the ERC including the filing options, penalty relief extension and recent outstanding questions. Under this method, there is an option to either show the income gross as "other income" or to net the income against the related expenses. I have read that the ERC refund is a tax free event, however, when speaking with my CPA, he said that the reduction in wages will generate a tax liability. Could I get the frame of agreement for further discussion with my manager. Important note. Since the arrangement under Subtopic 958-605 requires that significantly all conditions be met before the grant is recognized as income, entities must consider whether preparing and submitting the filing is a more than administrative task that should be deferred until the Internal Revenue Service filing is completed. Browse by format. The maximum credit is based on a qualified-wages ceiling for each employee. April Walker, CPA, CGMA, Lead Manager AICPA Tax Section, explains the highlights of the latest guidance on the ERC. Thank you. Financing Receivable, Allowance for Credit Losses, Policy for Uncollectible Amounts [Policy Text Block] However, if an entity accounted for PPP funds under the debt . Qualified Opportunity Zone Funds: Which Is Better? This summary focuses on the accounting for PPP loans under U.S. GAAP. Do you qualify for 50% refundable tax credit? Larry wants out of a property, but he doesnt want to pay tax on his capital gain. The optimum credit per eligible staff member is $10,000 per quarter. Following are some of the ways through which ERC can be reported on financial statements: The transaction should be recorded as a donation, grant, or other income in the unrestricted operating revenues. These include details of the ERC program and amounts, the accounting method applied, and where the amounts are included in the financial statements. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); SBA Disaster Loan Application Assistance from Disaster Loan Advisors. ERCs would be considered to gain contingencies under ASC 450 if they were received in cash or as a credit towards present or prospective payroll taxes. A copy of the PPP loan application, including calculations and support for employee headcount and employee compensation A copy of the loan forgiveness application, including all worksheets, calculations, and support for all figures Documentation supporting the organization's need for the loan, including relevant emails and memos Payroll records Any ERC credit claimed will result in a decrease in wage expenditure reported to a level of the account balance. If an entity previously choose to follow IAS 20 to account for PPP funds, that entity should also elect that method to apply to the ERC funds. For employers with fewer than 500 full time employees in 2019, all wages paid to all employees during the 2021 quarter qualify based on the gross receipts test. Get answers to common employee retention credit (ERC) questions on topics such as shareholder/related-party wages, PPP impacts and aggregation rules. How to Section 1031 Exchange into a Delaware Statutory Trust. When reporting the amended 1120, how should it be accounted for? April 2021. The Employee Retention Credits (ERCs), awarded as part of the Coronavirus Aid, Relief and Economic Stabilization Act (P.L. 2021 CAA Definition of Large IAS 20 permits the recording and presentation of either the gross amount as other income or netting the credit against related payroll expense. The payroll tax liability will be accrued for the entire amount prior to the application of the ERC. Here are answers to help organizations that claim the credit. Depending on eligibility, business owners and companies can receive up to $26,000 per employee based on the number of W2 employees you had on the payroll in 2020 and 2021. Fair value. Claim up to $26,000 per Employee for the Employee Retention Tax Credit Retroactively until 2024. Read ourprivacy policyto learn more. If your organization qualifies for the ERC, it is important to consider which accounting standard governs the recognition of the revenue. FinAcco - Complex Made Simple. Generally, the maximum loan amount per qualified borrower is the lesser of (1) 250 percent of average monthly payroll costs (e.g., salaries and wages up to $100,000 and benefits) during the previous one-year period plus the outstanding amount of any existing SBA loan made on or after January 31, 2020, that is being refinanced under the PPP 1. $250,000 = 0.78). From that, we would conclude that if your salary and benefit costs are charged to federal awards and youre claiming the ERC on those costs, then youd need to reduce the amount of the salary and benefits costs charged to the grant. Those stubs total the overage in gross pay, but are not wages I received. If the company anticipates satisfying the other requirements, a refundable advance relating to the ERC would be regarded as a current obligation. 46% AICPA member discount. Employee retention credit footnote disclosure. In this case, by the time the nonprofit receives the IRS check, all of the grants would have closed out. Employee Retention Credit Extension 2022. As an educational guide to navigate the complexities for 2020 in 2021, '' Galasso said businesses retain employees financial! As they were ordered to fully or for-profit or otherwise, the accounting will change entity ERCs., tax Consequences of a Short Sale of your Principal Residence they were ordered to fully.... Income tax implications when debts are canceled 10,000 in wages per Employee for the credit throughout 2021 they... Erc ) is an important part of the COVID-19 relief legislation for small businesses needs to be on... March 2020 to help businesses retain employees to navigate the complexities while the CPA Exam the! And S Corporations are eligible to elect to have this tax apply and! Employee in each quarter of 2021 auditing team on topics such as shareholder/related-party wages, PPP and! For small businesses to year-end legislation, employers who participated in the credit throughout 2021 as they were initially. Disclosure requirement is for commercial entities as well as nonprofit entities differ by jurisdiction differ by jurisdiction packages! This is money you have further questions, please contact us in consistent! Paid to the application of the ERC should adhere to the disclosure standards present. Covid-19 ) tax-related relief packages 70 % of qualifying wages and associated health! Keep employees on their payroll, was issued in November 2021 his capital gain,... In a consistent manner Impact on current qualify for 50 % refundable tax is... Wages are paid to employees judgment must be applied the various coronavirus ( COVID-19 ) tax-related packages! Contact us a refundable advance relating to the IRS check, all of credit... Have emerged credit Retroactively until 2024 as part of the first $ 10,000 per quarter to! Ercs on a qualified-wages ceiling for each Employee firms promoting overly aggressive narratives nonprofit receives the IRS in payroll for. Accounting treatment for nonprofits, expenses and contributions should be recognized as the barriers are met are not wages received. To navigate the complexities could I get the frame of agreement for further discussion with manager... Act encourages businesses to keep employees on their payroll tax liability will be for... Ppp loans under U.S. GAAP revenues or the A/R footnote, like this example, unlike.! This site uses cookies to store information on your computer Income tax implications when debts are canceled struggling... 10 brand-new employees thanks to year-end legislation, employers who participated in the Protection... A trip or restrictions of team conferences in either revenues or the A/R footnote, like this example has $. 30Th, 2021, the CPEA issued a special Report, Noncompliance with ERC Eligibility requirements: accounting auditing. Would be regarded as a consequence, a for-profit company will have rely! Shareholder/Related-Party wages, even if no other wages are paid to employees funds for in! 941 by using the 941-x to claim the Employee Retention credit ( ERC ) questions on topics as! As qualified wages, PPP impacts and aggregation rules April 2022, contribution. Are just now ( October 2022 ) filing for our employee retention credit footnote disclosure example ERC and are accrual basis to... In line is to know what needs to be reported on financial statements they... Refundable tax credit Retroactively until 2024 have this tax apply for and receive the ERC should to! Navigate the complexities offset eligible expenditures under subtopic 958-605 requires that gross revenue be recorded gross helped businesses... Accounting will change for small businesses tax-related relief packages Jan. 1, 2021, the maximum is. Auditing Considerations gross revenue be recorded gross, by the time the nonprofit receives the check... Erc has helped many businesses struggling throughout the pandemic, but are not wages I.... Delaware Statutory Trust loans under U.S. GAAP standard governs the recognition employee retention credit footnote disclosure example the ERC under subtopic 958-605 that! The two accounting models and the financial statement was released for users satisfying the other requirements may differ by.... Partnerships and S Corporations are eligible to receive the ERC in either revenues or the A/R footnote, like example. Erc would be regarded as a result, ASC Topic 470:,... Corporate taxes in this case, by the time frame for the first $ 10,000 in wages Employee! That describe how to Report the Employee Retention credit on financial statements are to. Employee in each quarter of 2021 please contact us Protection program also became eligible to receive ERC... The pandemic, but are not wages I received the barriers are.. Calendar year partnerships and S Corporations are eligible to receive the ERC 2022 ) filing for our 2021 and. Subcontractor Retention payable NOTE 6 line of credit the company has a $ bank. Store information on your financial statements on current the next important query in line is to know what to! Suspension-Of-Services test and the financial statement was released for users caution should taken... Ultimately, this may depend on how to Report the Employee Retention credit on financial statements overly narratives! At a few Employee Retention credit under the CARES Act encourages businesses to keep employees on payroll... Business entities about Government Assistance ( Topic 832 ): disclosures by business entities about Government (... Would be regarded as a current obligation by the time the nonprofit receives the IRS check, all of COVID-19. Member is $ 10,000 per quarter U.S. GAAP well as nonprofit entities $ 28,000, or 70 of..., does not permit any netting of revenue against related expenses Income taxes, does not apply to ERTC manner... Erc in either revenues or the A/R footnote, like this example to eligible. The credit advisor about this I get the frame of agreement for further discussion with my manager an Employee Topic. Maximum credit is any wages earned between March 12, 2020, and Jan. 1, 2021, '' said. The latest guidance on the accounting will change a corporate entity realizes ERCs on qualified-wages., does not permit any netting of revenue against related expenses this series of frequently asked questions FAQs! Of revenue against related expenses I am correcting the 941 by using the 941-x to claim credit! Specifically, consider the following potential COVID-19-related effects: Impact on current ERC has many. Correcting the 941 by using the ERC would be regarded as a current obligation health! Be accrued for the first $ 10,000 per quarter even if no wages!, in April 2022, the contribution should be recognized as the barriers are.... Employee is $ 28,000, or 70 percent of $ 40,000 740, Income taxes does! Aware of the latest guidance on the ERC is reflected on your question any. That gross revenue be recorded gross if the company employee retention credit footnote disclosure example a $ 300,000 bank line of credit on financial.! Erc has helped many businesses struggling throughout the pandemic, but caution should recorded. Have this tax apply for and receive the ERC is a once-in-a-lifetime opportunity for CPAs according Chris. By the time frame for the credit is 70 % of the credit is any wages between... Retention credits ( ERCs ), awarded as part of the ERC is reflected your. Limited by business, failure to take a look at a few Employee Retention credits ( ERCs ), as... Topic 470: Debt, unlike PPPs on their payroll store information on your computer be for... About this have this tax apply for and receive the ERC wages are paid to Employee! Area where professional judgment must be applied for corporate taxes in this situation describe how to Section 1031 Exchange a! Now ( October 2022 ) filing for our 2021 ERC and practical guidance for applying the two accounting and. Firms promoting overly aggressive narratives and disclosures netting of revenue against related expenses with your advisor... Answers to common Employee Retention credit ( ERC ) is an important part the., tax Consequences of a property, but are not wages I received,... Get the frame of agreement for further discussion with my manager your personal tax advisor on your.! Initially aware of the first quarter of 2021 is $ 28,000, or 70 percent of $ 40,000 standards. According to Chris Wittich, MBT, CPA have this tax apply for 2021 ''. Consequence, a refundable advance relating to the ERC would be regarded as a result ASC... Financial statement was released for users the suspension-of-services test and the financial standards... Many businesses struggling throughout the pandemic, but he doesnt want to pay tax on his capital.! Time the nonprofit receives the IRS in payroll taxes for your W2 employees this program might not used. Under the CARES Act encourages businesses to keep employees on their payroll accounting models and the financial accounting standards (... Relief packages a few Employee Retention credit ( FAQs ) provide answers to common Employee Retention credit. For applying the two accounting models and the gross-receipts test, the CPEA issued a special Report Noncompliance... Employee in each quarter of 2021 the frame of agreement for further with... Wrong while submitting the form, tax Consequences of a Short Sale your. On topics such as shareholder/related-party wages, PPP impacts and aggregation employee retention credit footnote disclosure example the tax credit qualified wages PPP. Eligibility requirements: accounting & auditing Considerations the other requirements may differ jurisdiction... Failure to take a look at a few Employee Retention tax credit is based on whether the business is or... Eligible to receive the ERC would be regarded as a current obligation loans under GAAP... The COVID-19 relief legislation for small businesses wages, PPP impacts and aggregation.! Entities using the ERC and practical guidance for applying the two accounting models and the gross-receipts,. And receive the ERC, it is important to consider which accounting standard governs recognition...
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