We draw up a technical proposal in form 2

When is the financial results report submitted?

To disclose data on income received from business activities, reporting on the intended use of funds is used. The Ministry of Finance has determined the purpose of Form 2 “report of financial results”: it should be drawn up to detail information if excess profit is received, the rate of which is determined in the accounting policy (clause 1 of Article 13 of Law No. 402-FZ, clauses 6 and 11 of PBU 4 /99, Information of the Ministry of Finance No. PZ-10/2012 dated December 4, 2012).

Use the generally established form from Appendix 1 to Order No. 66n. The exception is consumer cooperatives (CMP), which use a simplified accounting system. A special form has been developed for them, enshrined in Appendix 5 of Order No. 66n.

The deadline for submitting the financial results report is within three months after the end of the reporting period. Form 2 is an integral part of the annual reporting; it is submitted no later than March 31 of the year following the reporting year. Thus, reporting under OKUD 0710002 for 2021 is submitted to the regulatory authorities before 03/31/2021.

If an enterprise was registered during the last quarter of the year (that is, from October 1), then it has the right to submit reports not immediately after the expiration of the reporting period (until March 31), but a year later.

Use free instructions from ConsultantPlus experts to correctly fill out your financial results report.

to read.

Sample form 2 for auction under 44-FZ

Since the law does not establish any specific form 2 for the 44-FZ auction, its sample for the customer can be developed independently. It is most convenient to present information in the form of a table, the columns of which will contain the following data: name of the product; unit of measurement; parameters specified in the auction documentation; parameters proposed by the participant.

The customer independently decides whether a sample form 2 is needed for the auction under 44-FZ, and offers it in the tender documentation. But in Part 2 of Art. 64 44-FZ states that it is prohibited to include requirements regarding the execution of an application in the auction documentation. Therefore, even if the customer has attached a Form 2 template, participants are not required to adhere to it.

But purely for practical reasons, it is best for a potential executor of a government contract to use the sample proposed by the customer in his application. Why is this so? In this case, it will be much easier for the customer to process many unified applications than if they all had a different form. In fact, by filling out Form 2 for an auction under 44-FZ based on the customer’s model, you will show respect for him and earn yourself a plus in your karma. Otherwise, be sure that the customer will find a reason to reject your application or, at the very least, will be dissatisfied and therefore biased.

There is a standard form 2 for downloading for auctions under 44-FZ.

Who rents it out

Each legal entity that is registered with the tax office and conducts financial and economic activities must reflect all transactions in accounting and provide periodic and final reports to regulatory authorities.

According to the rules, the new form of financial statements (like the balance sheet) is a report that must be submitted by absolutely all economically active entities, regardless of their legal form and taxation system. This rule also applies to non-profit organizations.

Which form to use: simplified or complete

The report is submitted in full format by all organizations that do not meet the parameters established for small businesses.

According to Part 4 of Art. 6 402-ФЗ, simplified form of the statement of financial results OKUD 0710002 applies to institutions that use simplified accounting methods. These include:

• small business representatives;
• non-profit companies;
• enterprises operating within the framework of 244-FZ dated September 28, 2010 and receiving the status of participants in a project to carry out research, development and commercialization of the results of such projects.

All these institutions have the right to use a simplified form. To use simplified reporting, they need to secure this option in their accounting policies.

The form according to OKUD 0710002 in full format is submitted by the following categories of business entities:

• institutions for which there is a legislative requirement to conduct mandatory analysis and audit of their reporting;
• enterprises whose activities are connected with housing and housing-construction cooperatives, with credit consumer cooperatives;
• microfinance firms;
• parties and party regional branches;
• law firms, bureaus and chambers, bar associations;
• legal advice and notaries;
• NPO.

Where and how to submit

The financial results report must be submitted as part of the annual financial statements to the following regulatory authorities:

1. In the Federal Tax Service. The report is submitted to the tax office at the place of registration of the business entity. If an institution has various branches and divisions, consolidated reporting is submitted, that is, all registers of divisions are combined into a single summary and submitted to the territorial Federal Tax Service Inspectorate at the place of registration of the parent company.
2. To local statistical authorities. Rosstat requires submitting the form without fail. If the institution ignores this obligation, the authority will impose serious penalties.
3. The report is provided annually to the founders of the enterprise. The owners study, analyze, check and then approve the register.
4. A number of regulatory authorities have the right to request form 0710002 if necessary.
5. Reporting is requested by contractors when concluding agreements and contracts on a particularly large scale to confirm the financial solvency of the customer. The manager has the right to refuse the counterparty and not show them the amount of his profits and losses.

Reporting is submitted in various ways. The first is in person or through a representative on the basis of a power of attorney to the territorial bodies of the Federal Tax Service and Rosstat. To do this, the document is printed in two copies and signed by the manager or other responsible person. One copy is for the receiving party, the other remains with the reporting organization. A copy with the authority’s mark of acceptance is stitched together with the final balance sheet.

IMPORTANT!

Only those institutions whose number of employees does not exceed 100 people submit the report in person.

The second method is by post or by courier. A letter with a register and a mandatory inventory of the postal attachment is sent to the regulatory authority.

The third is the most convenient and fastest way. The report is submitted to the Federal Tax Service and Rosstat using special programs for electronic document management. In this case, the reporting file is signed with an enhanced electronic qualified signature and transmitted via communication channels to the appropriate authority. When using this method, the specialist must wait for information about the receipt of the file by the regulatory authority.

Help on form 2-NDFL in 2021

Home / Reporting for employees

ATTENTION!

From January 1, 2021, the 2-NDFL form will be updated again.

What has changed + new forms can be found in this article.

2-NDFL is an official document about the income of an individual received from a specific source (usually an organization or individual entrepreneur) and the personal income tax withheld from this income.

Organizations and individual entrepreneurs submit certificates only in case of payment of income to employees and other individuals. But individual entrepreneurs do not draw up form 2-NDFL for themselves.

You are required to submit certificates both to the tax office and to your employees.

2-NDFL employees are issued within three working days from submitting an application for a certificate. A certificate may be needed when leaving a job and moving to another job, filing tax deductions, applying to a bank for a loan, applying for a visa to a significant number of countries, applying for a pension, adopting a child, submitting documents for various benefits, etc. .

Due dates

Tax certificates are submitted once a year:

• no later than April 1 (until April 2, 2021, since the 1st is a day off);
• until March 1, if it is impossible to withhold personal income tax (certificates with sign 2).

Information about the income of non-employees in the company

In the following common cases, we must file income information for individuals not employed by the company:

1. The company paid for the work/services under the contract;
2. The LLC paid dividends to participants;
3. Property was rented from an individual (for example, premises or a car);
4. Gifts worth more than 4,000 rubles were presented;
5. Financial assistance was provided to those not working in the organization/individual entrepreneur.

When not to submit 2-NDFL

There is no obligation to file 2-NDFL when:

• purchased real estate, a car, goods from an individual;
• the cost of gifts given by the company is less than RUB 4,000. (in the absence of other paid income);
• damage to health was compensated;
• financial assistance was provided to close relatives of a deceased employee/employee who retired from the organization or to the employee/retired employee himself in connection with the death of his family members.

In what format to submit 2-NDFL

1) If the number of completed tax certificates is 25 or more, you need to transmit 2-NDFL via telecommunication channels (via the Internet), for which an agreement must be concluded with a specialized organization (operator of electronic document flow between taxpayers and inspectorates).

The list of operators can be viewed on the tax service website. You can also use the Federal Tax Service website to submit certificates.

2) If the number is smaller, you can submit certificates on paper - bring them in person or send them by mail.

When submitting 2-NDFL in paper form, a register of information on income is also compiled - a consolidated document with data about the employer, the total number of certificates and a table of three columns, the first of which contains the numbers of the tax certificates submitted, the second indicates the full name of the employees, the third their dates of birth are indicated.

The register also reflects the date of submission of the certificates to the tax authority, the date of acceptance and the data of the tax officer who accepted the documents. The register is always filled out in 2 copies.

The current form of the register is given in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] When submitting via the Internet, the register will be generated automatically and there is no need to create a separate document.

When accounting is carried out in a special program (for example, various versions of 1C Accounting), personal income tax reporting is generated automatically; all that remains is to double-check the correctness of filling out. Also, some developers offer separate programs for filling out personal income tax reporting (for example, the resource 2ndfl.ru).

Instructions for filling out the 2-NDFL certificate

Cap part

We indicate:

1. The year for which 2-NDFL was compiled;
2. Serial number of the certificate;
3. Date of compilation.

Column "sign"

Specify the value:

• “1” – in all cases where personal income tax was withheld, if the certificate is submitted by a tax agent (“3” – if the form is submitted by the legal successor of the organization or its OP on the same grounds);
• “2” – when it was not possible to withhold personal income tax if the document is submitted by a tax agent (“4” – if the form is submitted by the legal successor on the same basis).

The need to provide 2-personal income tax with sign 2 may arise in such common cases as:

• Presenting a non-monetary gift worth more than 4,000 rubles to a person who is not an employee of the company;
• Payment of travel and accommodation for representatives of counterparties;
• Forgiveness of debt for a resigned employee.

It should be borne in mind that submitting a certificate with feature 2 does not cancel the obligation to submit a certificate with feature 1 for the same income recipient.

Column "Adjustment number"

When the certificate is submitted for the first time, “00” is entered. If we want to correct the information from the previously provided certificate, the column indicates a value greater than the previous one by one - 01.02, etc.

If a cancellation certificate is submitted to replace the one submitted earlier, “99” is indicated.

Note: when filling out the corrective document, the successor of the tax agent must indicate the number of the certificate submitted by the previously reorganized company and the new date of preparation.

Code of the tax office with which the organization or individual entrepreneur is registered

You can find out on the Federal Tax Service website through this service).

Section 1

OKTMO code

OKTMO is the All-Russian Classifier of Municipal Territories. The code can be viewed on the tax service website in this service).

Individual entrepreneurs on UTII and PSN indicate OKTMO at the place of business in relation to their employees employed in these types of business.

The legal successor of the tax agent fills out OKTMO at the location of the reorganized company (RP).

TIN and checkpoint

Extracted from the tax registration certificate. In 2-NDFL for employees of separate divisions, OKTMO and KPP of these divisions are indicated. Individual entrepreneurs do not indicate checkpoints.

If the certificate is submitted by the successor of the tax agent, the TIN/KPP of the legal successor is filled in.

Tax agent

The abbreviated (if absent, full) name of the organization (full name of the entrepreneur) is indicated.

If the certificate is submitted by the legal successor, the name of the reorganized company (RP) should be indicated.

Reorganization (liquidation) codes

In the “Form of reorganization” field, the codes of reorganization (liquidation) of the legal entity (LP) are indicated:

The codes of the reorganized company (OP) are entered in the TIN/KPP field.

If the certificate is not submitted for a reorganized legal entity (LE), these fields are not filled in.

If the title of the certificate contains the sign “3” or “4”, these fields must be filled in in the prescribed manner.

Section 2

Taxpayer status

Indicated by code from 1 to 6:

Code 1 - for all tax residents of the Russian Federation (persons staying in the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months), and for those who stayed less than 183 days, the following codes are indicated:

• 2 – when the recipient of the income is not a resident and does not fall under other codes;
• 3 – if we invited a highly qualified specialist to work;
• 4 – if our employee is a participant in the program for the resettlement of compatriots;
• 5 – if the employee brought a certificate of recognition as a refugee or provision of temporary asylum in the Russian Federation;
• 6 – when our employee is accepted on the basis of a patent (foreign workers from countries whose citizens do not require entry visas to the Russian Federation, with the exception of those included in the Customs Union. For example, citizens of Azerbaijan, Tajikistan, Uzbekistan, Ukraine , temporarily staying in Russia, for the right to work for legal entities and individual entrepreneurs are required to obtain patents).

We determine the status at the end of the year for which information is submitted. Those. if the employee became a resident during the year, in the “Taxpayer Status” column we enter the number 1. This does not apply only to filling out certificates for those working on the basis of a patent (for them, code is always 6).

If the 2-NDFL is issued before the end of the year, the status is indicated as of the date the document was drawn up.

Country of citizenship code

Indicated in accordance with OKSM (All-Russian Classifier of Countries of the World). For example, for Russian citizens this is code 643. For codes for other countries, see this link.

Identity document code

Indicated according to the directory “Codes of types of documents proving the identity of the taxpayer” (see table below). Usually these are codes 21 (passport of a citizen of the Russian Federation) and 10 (passport of a foreign citizen). Next, indicate the series and number of the document.

Sections 3-5

Indicators (except for personal income tax) are reflected in rubles and kopecks. The tax amount is rounded according to arithmetic rules.

If we paid income that was not subject to personal income tax in full (the list of such income is given in Article 217 of the Tax Code of the Russian Federation), we do not include the amount of such income in 2-personal income tax. For example, 2-NDFL does not reflect:

• benefits for pregnancy and childbirth and child care up to 1.5 years;
• payment to the dismissed employee of severance pay in the amount of no more than three monthly salaries;
• one-time payment at the birth of a child in the amount of up to 50,000 rubles.

Section 3

It includes data:

• about income taxed at one of the rates (13, 15, 30, 35%);
• about tax deductions applicable to these types of income (in particular, amounts not subject to personal income tax).

Income received is reflected in chronological order, broken down by month and income code.

Employee income was taxed at different rates - how to fill it out?

If during the year one person received income subject to taxation at different rates, one certificate is filled out containing sections 3 - 5 for each rate. Those. all employee income, regardless of the type of income, must be included in one certificate.

If all the data does not fit on one sheet, fill out the second page of the certificate (in fact, we will have 2 completed 2-NDFL forms with the same number).

On the second page, indicate the page number of the certificate, fill in the heading “Certificate of income of an individual for ______ year No. ___ dated ___.___.___” (data in the header, including the number, are the same as on the first page), enter data in sections 3 and 5 (sections 1 and 2 are not filled in), the “Tax Agent” field (at the bottom of the document) is filled in. Each completed page is signed.

An example of such a situation is an organization issuing an interest-free loan to its employee. The recipient of the loan will have both income taxed at a rate of 13% (salary) and income subject to a rate of 35% (material benefit).

If dividends to a participant who works in the organization, they are reflected along with other income. There is no need to fill out separate sections 3 and 5 for dividends.

For example, on June 5, 2021, participant Nikiforov, who also works as Deputy General Director, was paid dividends of 450,000 rubles. In the data for June (see sample above), we will reflect wage income with code 2000 and dividend income with code 1010.

Income and deduction codes

Income and deduction codes are established by orders of the Federal Tax Service (the latest changes were approved by order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). See the full list of income codes here.

See the full list of deduction codes here.

If there are no total indicators, a zero is entered in the certificate columns.

Salary for December was paid in January – how to reflect it?

In the certificate, income is reflected in the month in which such income is considered actually received according to the norms of the Tax Code. For example:

1) Our employee’s salary for December 2021 was paid on January 12, 2021 - we will reflect its amount in the certificate for 2021 as part of income for December (since, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt income in the form of wages is recognized as the last day of the month for which income is accrued in accordance with the employment contract).

2) For a craftsman working for us under a contract, payment for work completed in December 2021 was made on January 12, 2018 - this amount will be included in 2-NDFL for 2021 (since there are separate standards for payment for contracts of a civil law nature are not provided for by the Tax Code, therefore, we apply the general rule, according to which the date of actual receipt of income is defined as the day of its payment - clause 1 of Article 223 of the Tax Code of the Russian Federation).

Vacation pay is reflected in the certificate as part of the income of the month in which they were paid (Letter of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139).

For example, our employee Nikiforov was on vacation from January 9 to January 21, 2021. Vacation pay was paid to him on December 29, 2021. In 2-NDFL for 2021 (see example of filling), we include the amount of vacation pay in income for December with code 2012.

Some types of income are not taxed up to certain limits. In 2-NDFL, opposite such income, you need to indicate the code and deduction amount in the amount of the non-taxable amount.

For example, for his birthday (September 10), employee Nikiforov was given a phone worth 18,000 rubles by the company. Because The cost of gifts for the year is not subject to personal income tax in an amount not exceeding 4,000 rubles. In the 2-NDFL certificate in the data for September (see example of filling) we will reflect:

• income 18,000 rub. with code 2720 (price of gifts);
• deduction 4000 rub. with code 501.

Section 4

The most commonly used deduction codes:

• 126, 127, 128 – deductions for the first, second, third and subsequent children;
• 311 – for expenses for the purchase of housing;
• 312 – for mortgage interest paid;
• 324 – for treatment expenses.

See the full list of codes here. Deductions are received exclusively by tax residents in respect of income taxed at a rate of 13% (except for dividends).

We can provide a social or property deduction at the place of work if the employee has brought a notification from the tax office about the right to such a deduction. Notification details are indicated at the bottom of section 4.

Section 5 states:

• Total amount of income from section 3 (add up the indicators in the “Amount of Income” column);
• Tax base (from the total amount of income we subtract the amount of deductions from the columns “Amount of deductions” of sections 3 and 4);
• The amount of tax calculated and withheld from this income (indicator in the column “tax base” * tax rate; in certificates with the attribute “2” (“4”), the amounts of calculated and withheld tax will differ);
• The amount transferred to the personal income tax budget.

The columns for information on fixed advance payments for a patent are filled out in certificates for those working on the basis of a patent based on information from the notice of confirmation of the right to a tax reduction received from the tax office.

In the “Tax Agent” column the following is indicated:

1 – when the certificate is presented by the head of the organization (successor company) in person or the certificate is sent with a digital signature of the head;

2 – in other cases (for example, when submitting 2-NDFL on paper by the chief accountant or courier).

Below are the details of the person who submitted the certificate and his signature.

The representative also indicates the power of attorney data.

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Discussion: 17 comments

1. Elena:
   02/01/2018 at 12:24

   Good afternoon. Please tell me, in section 5 on “tax amount transferred”, it is necessary to indicate the actual personal income tax transfers and salary payments in January for the accrued December salary, or will “calculated tax amount”, “withheld” and “transferred” be the same?

   Answer

   Alexei:

   02/03/2018 at 04:04

   Hello. If on the date of filing the 2-NDFL certificate the tax had already been withheld and paid to the budget, then it should be indicated as calculated, as withheld, and as transferred.

   The fact of tax withholding and payment in 2021, and not in 2021, does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/ [email protected] and No. ED-4-3/ [email protected] , dated 01/12/2012 No. ED-4-3/74). Thus, all Section 5 tax amounts will be the same.

   Answer

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How to fill out a document

Correctly filling out the financial results statement involves:

• reporting period, date of completion;
• full name of the organization, TIN, KPP;
• organizational and legal form, type of ownership;
• type of economic activity;
• codes according to all-Russian classifiers;
• unit of measurement;
• location.

Next, a table of 4 columns with key reporting values ​​is filled in. It includes explanations to the report, line code (Appendix 4 of Order No. 66n), name and comparable values ​​of indicators for the current and similar reporting period - year (clause 10 of PBU 4/99).

The financial results report is approved by the head of the organization.

In the report on Form 2 you must fill out:

1. Revenue - line 2110: profitability from ordinary activities.
2. Cost of sales - 2120: information on expenses for ordinary activities that formed the cost of goods, work or services.
3. Gross profit, loss - 2100: data on the gross profit (loss) of the institution.
4. Selling expenses - 2210: expenses directly related to the sale of goods, work or services.
5. Management expenses - 2220: costs associated with managing the enterprise.
6. Profit, loss from sales - 2200: income or loss from business activities.
7. Income from participation in other organizations - 2310: income received from participation in the authorized capital of other institutions.
8. Interest receivable - 2320: information about interest received, which is one of the types of income.
9. Interest payable - 2330: expenses incurred as interest accrued payable.
10. Other income - 2340.
11. Other expenses - 2350.
12. Profit, loss before tax - 2300.
13. Current income tax - 2410: the amount of calculated tax from the tax return.
14. Permanent tax liabilities - 2421.
15. Other - 2460.
16. Net profit, loss - 2400.
17. The total financial result is 2500.

If the institution does not have actual numerical data, dashes are entered in the columns.

What is Form 2

To participate in an electronic auction, a participant submits two parts of an application through an electronic platform. The first part contains two forms: the participant’s consent to supply goods, perform work, provide a service and information about technical and technical equipment. This information received the unofficial name “Form 2 for the customer.”

State customers of the city of Moscow, in accordance with the Decree of the Moscow Government dated February 24, 2012 No. 67-PP, this form is called “Information on the quality, technical characteristics of the product, its safety, functional characteristics (consumer properties).”

The requirements for the composition of the first part of the application are specified in Part 3 of Art. 66 of the Law on the Contract System.

There is no unified form. It is recommended to use the one offered by the customer. It usually consists of the following sections:

• name of the characteristic;
• unit of measurement;
• value set by the customer;
• meaning proposed by the participant.

How to fill out in a simplified form

The procedure for filling out a simplified report does not differ significantly from the full-format register. The main difference is the smaller number of lines characterizing the indicators of financial and economic activity. The algorithm for calculating indicators in simplified and full formats is similar. The following characteristics are entered into the simplified form:

• revenue (line 2110);
• expenses for main activities (line 2120);
• interest on loans (p. 2330);
• other income (line 2340);
• other expenses (line 2350);
• income taxes (p. 2410);
• net profit (p. 2400).

Common errors when generating a report

An income statement is a form of rigorous accounting reporting: it must be prepared properly. To avoid incorrect actions and inaccuracies, we will deal with common errors in the report in Form 2.

Specialists are strictly prohibited from hiding real data on the performance of their financial and economic activities.

Significant errors include:

1. Filling out line 2110 “Revenue” taking into account the amount of calculated VAT.
2. Calculation of income tax without applying PBU “Accounting for income tax calculations”.
3. Lack of a certificate deciphering the reporting indicators.

Follow the calculations when filling out the report and do not make arithmetic errors. To avoid inaccuracies in the total values ​​when preparing a report, it is recommended to use specialized programs and services.

How to avoid falling for customer tricks when filling out Form 2

The customer, acting as a party to a government contract, must convey to potential contractors its requirements regarding the procurement object. For this purpose, auction documentation is drawn up, in which all information is provided in the “Technical Specifications” section in accordance with the description rules established in Art. 33 44-FZ. In addition, it is necessary to take into account the provisions of the Federal Law of July 26, 2006 No. 135-FZ “On the Protection of Competition,” as well as the norms of legal acts regarding technical regulation.

In the above-mentioned part 1 of Art. 33 44-FZ (clause 1) lists the parameters of the procurement object, which are included in the description: functional, technical, quality and operational characteristics of the procurement object (if necessary).

More importantly, the same rule of law states what data is prohibited from being required in documentation:

• names of trademarks;
• service marks;
• brand names;
• patents;
• utility models;
• industrial designs;
• name of the manufacturing country, requirements for goods, information, works, services, provided that such requirements or instructions constitute a restriction of competition.

If the customer has a need for products with a specific trademark, then such a requirement can be set in the technical documentation, but at the same time add the words “or equivalent”. The customer may only need products of a certain brand, since he already uses the appropriate equipment and the purpose of the purchase is to purchase only compatible equipment or spare parts and consumables. In this case, the documentation will only contain a requirement for a product of a certain brand.

Any company prefers to work with familiar, trusted suppliers, and government customers are no exception. This desire leads to the fact that they try to weed out unnecessary potential performers, resorting to cunning. To do this, the technical specifications and auction documentation include a kind of trap for beginners, which are divided into 3 types:

1. Visual tricks (attention tricks).
2. Conceptual tricks.
3. Technical tricks.

Next, let's look at what each type of trick is.

1. Visual tricks (attention tricks)
   These are the most primitive techniques that distract the reader’s attention. In particular, the text of the documentation is presented in a continuous array, which is very difficult to perceive; numerical values ​​are indicated in words; There are intentional typos and inaccuracies in the text, etc.
2. Conceptual tricks
   These are more complex techniques, but their purpose is the same - to confuse the participant so that his application does not meet the requirements. The instructions are presented in such a way that it is difficult to understand; prepositions and punctuation marks are used incorrectly to distort the meaning; range values ​​get confused, etc.
3. Technical tricks
   These are the most complex techniques, completely confusing the participant, who has no chance to provide the required information and Form 2 for the auction under 44-FZ, even if a sample is attached. Thus, GOSTs are cited that have lost their relevance, a very lengthy technical specification is drawn up, excessive requirements are imposed on the delivery item or materials, several criteria can be combined into one, etc.