Service life of metalworking tools before write-off

Conditions for classifying an instrument as a fixed asset

Tools and inventory can be taken into account as inventories or fixed assets. An inventory item in accounting refers to fixed assets while the following conditions are met: (click to expand)

• Items are intended to be used in the activities of the enterprise to generate income;
• The object is not intended for subsequent resale;
• The service life of the objects is more than 12 months.

The absence of any of the conditions determines accounting as inventory and write-off of tool wear by transferring the cost to expenses when releasing accounting units into production. For tax purposes, classifying an instrument as a fixed asset is possible if the cost of acquisition costs exceeds 100,000 rubles. Accounting for inventory as a fixed asset is carried out using the OS-1 act and the C-6 card.

Tool life

Please note that this applies not only to materials that go into production, but also to any property, including stationery used for administrative needs. Materials should not be issued “in reserve”. They must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities.

4. Example of a write-off act Therefore:

1. - or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
2. - or you draw up an act for writing off materials (transmitting a demand invoice, and then gradually writing off acts for writing off).

If you use write-off acts, do not forget to also approve their form as part of the accounting policy.

Tool depreciation: procedure for determining depreciation rates

When registering equipment, tools, inventory, the period of use during which the inventory unit is capable of bringing economic benefits is determined. In accounting, the estimated useful period is determined by the enterprise. It is advisable to check the useful life with the Classifier of objects belonging to a depreciation group used in tax accounting.

Depending on the group, a period of use is established - the implementation of the assigned tasks by the tools. The length of the period affects the rate of deductions. Each of the Classifier groups provides the opportunity for enterprises to set the operating period within a period of several years. Enterprises independently choose the number of years of use within the allotted time period.

Procedure for calculating instrument depreciation

The value of the instrument is transferred monthly until it is completely written off. The amount of annual deductions is determined by the product of the cost of the instrument and the annual depreciation rate. The amount included in the monthly cost is calculated by dividing the annual depreciation amount by 12 - the number of months.

The rate of depreciation is expressed as a percentage. Formula for calculating the norm: H = 1 / C x 100%, where C is the number of years of useful use of the tool. The rate of deductions is determined for the instrument for the entire period without changes, except in cases of modernization with an increase in the period of operation.

How to write off an instrument

In the eighth column, indicate the amount of depreciation that you can see in the SALT account. Residual value is the difference between the eighth column and the seventh. Just below the table, members of the commission must put their signatures. For example, dismantling, liquidation. Summarize below and sign with the head of the organization. Thus, the actual cost of the instrument will be written off from the account. However, p. The procedure for such accounting should be reflected in the accounting policy of the organization. An option for accounting for property transferred into operation may be to reflect its value off the balance sheet.

In accordance with the Chart of Accounts, off-balance sheet accounts are intended to summarize information about the availability and movement of valuables temporarily in the use or disposal of the organization, as well as to control individual business transactions.

Accounting for these objects is carried out using a simple system. Tools and general-purpose devices are released from the warehouse according to established limits and tool release standards.

Operations for receiving tools and accessories from the warehouse, handing over unusable, worn-out tools and returning them to the warehouse are documented with primary documents.

Registration of operations for the movement of tools and devices with primary documents is carried out in the following order: receipt of tools and devices from the warehouse - by issuing invoices or limit card statements; return of tools and devices to the warehouse - by drawing up invoices or making entries in limit and intake sheets cards; delivery of unusable, worn-out tools and devices in the form of scrap, scrap - invoices.

Methods used to calculate depreciation in accounting

At the legislative level in accounting, acceptable methods are enshrined in PBU 6/01. The choice of option is made by the enterprise depending on the economic efficiency of use.

Each option has its own calculation formula. The method chosen by the enterprise is fixed in internal documents.

Calculation of capital investments in tools and vehicles has no fundamental methodological differences.
There is a peculiarity of calculation in case of different tool service life. [p.64] A. To calculate the durability and service life of the tool [p.140] Centralized sharpening is combined with forced tool replacement, has the same advantages and ensures high quality sharpening and long tool service life. [p.181]

Control over tool management is also associated with eliminating difficulties associated with the use of old tools that quickly break down or do not perform the appropriate operations. The production control department can minimize such difficulties in several ways. If records are kept of the use or life of tools, you can determine how many parts or how many operations you can expect them to produce. Let's say, based on taking into account the use of dies of a forging press, it was found that with the help of each die, 50 thousand forgings can be produced over its entire service life. If your production plan is to produce 300 thousand forgings, then you must ensure that you have at least B new dies available and, perhaps, an additional die, just in case. By knowing the approximate service life of various machine parts and tools, you can help both the operations department and production departments plan their actions in the event of failure of the relevant types of equipment and tools. You must ensure not only that the maintenance department has the required number of spare parts on hand, but also that each given work area has the necessary supplies of such equipment as drills, dies and cutters. The operating service must keep in stock only those machine parts that are allowed to be replaced only by employees of this service. [p.249]

BI,B2,. .., in, - the corresponding numbers of grades of this type of product. Tool service life / - is calculated (in hours) using the formula [p.62]

Tool life 62 [p.329]

GTU regional center for metal products Since the beginning of this year, our center has had a friction welding department. Such welding is very effective for the manufacture of blanks of parts such as bodies of revolution, consisting of two (three) parts, significantly different in diameter, including shafts with flanges. In addition, in the second half of the year we are commissioning a department for surface hardening of metal-cutting tools, which significantly increases durability and, therefore, extends the service life of the tool. [p.64]

The product of these two coefficients gives the value of the overall coefficient of change in tool service life [p.302]

Based on these figures, knowing the price of this tool (say, C = 0.9 rubles), it is not difficult to determine the savings for this type of tool per I kg of hard alloy, obtained by increasing the service life of the tool [p.304 ]

Knowing what the annual consumption of carbide is before switching to diamond sharpening and finishing, you can calculate the annual savings from changing the service life of the tool and the costs of sharpening it. [p.305]

Time - the service life of a tool until complete wear, determined by the product of its economic durability by the number of resharpenings plus 1, per hour [p.260]

They differ depending on whether the instruments are considered individually, by group or by type, whether the examination is limited, whether data on the past of the instruments is used, whether the service life of the instruments is measured by calendar time or time of use. In general, no one method can be considered optimal for the entire set of measuring instruments encountered; in addition, the choice of method is influenced by the planned maintenance methodology used. Whatever the chosen system, however, it is necessary to have a developed and automatically applied procedure. A typical system should cover the following points [p.103]

The flexible production module is capable of processing a number of different parts (from 2 to 200 items or more), has a device that determines the service life of the tool, its breakdown, and diagnoses operational problems. [p.181]

Tool service life in years Tool cost in rubles. The amount of tool wear per year in rubles. [p.323]

Obviously, the average tool life will be 2.3 years (139,000 60,000), and the output balance will be determined at 79,000 rubles. [p.323]

Selling - the total service life of the tool [p.83]

Support equipment includes movable plant equipment (hand tools, forklifts, etc.) and office equipment (typewriters, desks, etc.). This type of equipment does not become part of the finished product at all. It simply facilitates the production process. Its service life is shorter than that of stationary structures, but exceeds the service life of working materials. Some accessory equipment manufacturers sell directly to consumers. However, more often they still work through intermediaries, since the market is geographically dispersed, there are a lot of buyers, and orders are small in volume. When choosing a supplier, the main considerations are the quality, properties and price of the product, as well as the availability of a service system. Sales force is usually given more importance than advertising, although it can be used very effectively. [p.292]

The first part is production inventories, which include stocks of raw materials, basic materials, purchased semi-finished products, auxiliary materials, fuel, packaging, spare parts for equipment repairs, low-value and wear-out tools, special devices, the service life of which is less than one year and the unit cost of which is no more than 100 rub. [p.51]

The article Wear and tear of tools and special-purpose devices and other special expenses include the repayment of costs for the manufacture, acquisition, repair and maintenance of special (i.e., intended purpose) technological equipment (models, molds, dies, molds, etc.) in good condition. d.), intended for the production of only this product. This also includes the costs of conducting special tests and warranty repairs of individual products. These costs are written off monthly depending on the standard service life of the equipment [p.139]

A peculiarity of the use of drilling equipment (drilling rigs and its components) is that, as necessary, it is transported from place to place throughout the territory of the oil field being drilled. In this regard, the service life of equipment is significantly reduced and the volume of repair work increases. In this case, there is a need for careful monitoring of the movement of equipment and its accounting, which makes it possible to determine the location of a particular unit, unit, installation, tool, and the nature of its use. [p.89]

The total durability of a working tool of a certain standard size q,td is the durability over the entire service life, taking into account the number of resharpenings. Ohm is measured either in pieces or in tons of the corresponding products to be manufactured according to options. The value of tool life from regrinding to regrinding is taken on the basis of experimental or actual data. In some cases, it can be obtained by calculation. [p.200]

The most important parameters, which mainly influence the level of costs, include operational parameters: accuracy and cleanliness of product processing depth, feed, speed, cutting force tool life wear resistance of parts efficiency degree of mechanization and automation of labor productivity per hour and year of work service life, price of the product etc.) of a constructive nature (differentiation of the size range of means, degree of unification and normalization, complexity of the kinematic diagram, weight of the structure, its dimensions, etc.) of a production nature (manufacturability of the design, allowances for processing, degree of equipment of the technological process of its manufacture, threading manufacturing process, production cycle time, batch size of parts, production costs, etc.). [p.233]

Low-value and high-wear items - all items that last less than 1 year, regardless of their cost, and items costing less than 50 rubles. regardless of their service life, bits, B2 type motors, cable for electric drills, subs, fishing tools, hemp rope, drilling hoses, special clothing, etc. [p.92]

To simplify accounting, reporting and calculation of depreciation of fixed assets, it is customary to classify as working capital all items that have been functioning in the production process for less than one year (regardless of their cost), as well as items, tools and devices costing less than 100 rubles. per unit (working clothes, shoes, small equipment, etc.), regardless of service life. [p.169]

The commissioning of fixed assets is planned in the context of industries for which capital investment plans are being developed, as well as for individual construction projects and enterprises, with the allocation of fixed assets for production and non-production purposes. The timing of the commissioning of fixed assets in the planning period must correspond to the timing of the commissioning of enterprises (their queues, launch complexes, facilities), structures and buildings. The plan for commissioning fixed assets includes the cost of completed construction and commissioning of enterprises (in whole or in parts), structures and buildings for production purposes in the planned period, the cost of individual auxiliary buildings, objects and structures included in the enterprises under construction, their queues and start-up complexes, which must be operated before the commissioning of the enterprise, queue or start-up complex as a whole, the cost of machinery and equipment put into operation in the planned period, including vehicles, the cost of purchasing inventory, tools costing more than 50 rubles. per unit or with a service life of more than one year, the costs of maintaining the directorate and carrying out technical supervision of the enterprise under construction. [p.133]

Low-value and wearable items account for up to 10% of the working capital of oil refineries. This includes items worth up to 50 rubles. regardless of their service life and with a service life of up to one year, regardless of cost (tools, workwear, safety shoes, household equipment, etc.). [p.64]

Low-value and wear-out items are part of the enterprise’s working capital, which includes items, equipment and tools worth less than 50 rubles. regardless of their service life (low value) and with a service life of less than a year, regardless of their cost (wearing out quickly). In oil and gas production and drilling enterprises M. and b. items constitute a significant (up to 30-50%) part of the cost of standardized working capital. [p.75]

Power machines and equipment include electric motors, electric motors, mobile power stations, compressors, equipment for transformer substations, gas generators, steam engines and internal combustion engines, etc. Vehicles - automobile transport - cars, trailers, tractors, etc. railway - electric and diesel locomotives, wagons, platforms, etc. water - barges, tugs, air - helicopters and airplanes. Tools and equipment include power tools, laboratory and measuring instruments, household and office equipment worth more than 100 rubles. or service life of more than one year. If they have a service life of less than one year or cost up to 100 rubles, then they are included in the working capital. [p.235]

Low-value and wear-out items include low-value production equipment and tools, housing, office and household equipment worth up to 100 rubles. or with a service life of up to a year, workwear and safety footwear, regardless of service life and their cost. [p.248]

Working capital (objects of labor) are involved in only one production cycle and are fully used during this time. Working capital includes raw materials, supplies, spare parts for routine repairs, fuel, work in progress, as well as low-value (cheaper than 50 rubles per unit) and fast-wearing (with a service life of up to one year) tools and household equipment. [p.27]

Technological damage consists of two components - direct damage resulting from defective products, damage to raw materials and materials, failure and reduction in the service life of tools and electrical equipment, increased consumption of electricity and materials, personnel downtime and additional damage due to under-supply of products and a decrease in their quality or the costs of compensating for shortfalls. [p.344]

Experience in the manufacture and operation of carbide tools shows that the uniformity of the properties of carbide inserts is of paramount importance, especially for multi-edge tools. To test the effect of the uniformity of the properties of carbide plates on the durability, a pilot batch of reamers was made with plates of alloy grades VK8, V1 6, T15KD VK6M selected for density and coercive force. Tests of these reamers showed that their durability from the VK8 alloy increased by almost 40%, and for other types of hard alloys tested - by 48 - 72%. Thus, sorting carbide inserts in the manufacture of multi-edge finishing tools can significantly extend the service life of the tool due to the uniform wear of all edges and minimal losses during regrinding. [p.83]

So, for example, if the average durability of a carbide tool is respectively C = 70 min and Cn = 180 min (i.e. /Cet = = 180 70 = 2.6), the number of regrinds i = 4 and n = 7 (i.e. . Nper = 8 5 = 1.6), and the general coefficient of change in tool service life L .s = 2.6-1.6 = 4.15, then with the consumption of hard alloy for one tool d - = 15 d, the number of tools of this type that could be made from 1 kg of hard alloy before the transition to diamond sharpening Pd = = 1000 15 67, and after the transition to it I = 67 4.15 = 16. [p.304]

In this case, the service life of the tool until complete wear is determined by the operating time of the tool between two successive resharpenings (/St) and the number of resharpenings until the tool is completely worn out (aper) [p.124]

The digital control method is used to automatically control equipment using commands recorded on punched or magnetic tape. Its advantages are as follows: By preparing tapes in advance, you can increase the equipment load from 20-30% to 50-60%, while minimizing the costs of special conductors and clamping devices. Continuity and automatic operation of the machine ensures accuracy and repeatability, helping to extend the service life of the tool. All this simplifies the tasks of checking and managing product quality. [p.224]

Drilling is characterized by a large proportion of low-value and wear-out items, tools and devices, as well as basic materials, which in total constitute about 60% of the total working capital of drilling enterprises. This is the result of the fact that in the process of constructing production wells a large number of expensive tools with a very short service life are used - drill pipes, extensions, tool joints, bits, traveling rope, etc. At the same time, the peculiarity of the production process in drilling and the material conditions technical supplies require the creation of slightly larger reserves of material assets than is necessary for the normal operation of enterprises in other industries. A significant part (over 10%) of the regulated working capital of drilling enterprises is accounted for by settlements with the customer for work performed. Depending on the method of planned regulation, working capital is divided into two parts: regulated and non-standardized working capital. [p.179]

V. Low-value and wear-and-tear items a) HH rpyj tools and general-purpose equipment, as well as low-value equipment that last less than one year, regardless of their cost b) general-purpose tools and equipment and low-value equipment costing less than 50 rubles. per unit, regardless of their service life; c) special tools and special devices, regardless of their cost; special clothing, special shoes and bedding, regardless of their cost and service life. In particular, these include bits, drill pipes, motors, cables for electric drills, subs, [p.143]

Formulas used for various accrual options in accounting

When calculating annual deductions in accounting, the following formulas are used: (click to expand)

• The linear method is based on the initial cost: A = Sp x N / 100%, where Sp is the cost of registration, N is the depreciation rate;
• To calculate the method of reducing the balance, the basis is the residual value and the coefficients accelerating write-off: A = Co x N x K / 100%, where Co is the residual value, N is the norm, K is the acceleration factor;
• To apply the cumulative method, the initial cost and the number of years of use are taken: A = Sp x Chki / Chpi, where Chki is the number of years until the end of use of the tool, Chpi is the total number of years of operation.
• When using the production method, the initial cost and indicators of the volume of the plan and the actual production of products are taken into account: A = Of x Sp / Opl, where Of is the actual output of products, Opl is the planned output.

The option chosen by the enterprise is applied to the entire group of homogeneous tools. The disadvantage of using non-linear methods of writing off depreciation is the lack of accounting by company code. The acceleration factors selected in accounting are also applied to the entire tool group.

Use of increasing factors in calculating depreciation

The opportunity to speed up the process of attributing the cost of a tool to expenses is provided to enterprises by using acceleration factors. In accounting, the use of the coefficient is possible when the enterprise chooses the accrual method using the reducing balance method.

In taxation, there are several reasons for using accelerated depreciation.

Each of the conditions allowing the application of an increasing factor requires mandatory documentary confirmation. Read also the article: → “Depreciation under the simplified tax system. Examples, answers to questions”

Tax accounting for tool depreciation

In taxation, 2 calculation methods are used: linear and non-linear. Enterprises calculate depreciation separately for each inventory item using the linear method and entirely for a homogeneous group when using the non-linear method.

An example of writing off depreciation in taxation

Perekrestok LLC acquired ownership of a tool worth 125,000 rubles, used for operation in aggressive environments. Service life – 8 years. In the accounting of the enterprise, a write-off acceleration factor of 2 was applied. The enterprise:

1. Determines the rate of deductions: N = 1/8 x 100% = 12.5%;
2. Calculates the norm taking into account the coefficient: Well = 12.5 x 2 = 25%;
3. Determines the amount of annual deduction: Ar = 125,000 x 25% = 31,250 rubles;
4. Sets the amount of monthly deduction: Am = 31,250 / 12 = 2,604.17 rubles.

Conclusion: The company takes into account monthly expenses in the amount of 2,604.17 rubles for tax purposes.

The procedure for reflecting depreciation of tools and equipment in accounting

The amounts of accrued depreciation are reflected in account 02 in correspondence with the production cost accounts: Dt 20, 44, 26 Kt 02. Deductions are made monthly from the month following registration.

An example of calculating depreciation using the accelerated method

Avtodrom LLC uses tools for repairing transport equipment in its activities. After purchasing a lift worth 250,000 rubles, the company decided to accelerate depreciation with a coefficient of 2. The service life is 10 years. In enterprise accounting:

1. The depreciation rate is determined: N = 1 / 10 x 100% = 10%;
2. The write-off amount for the first year is calculated: A1 = 250,000 x 10% x 2 / 100% = 50,000 rubles;
3. The write-off amount for the second year is determined: A2 = 200,000 x 10% x 2 / 100% = 40,000 rubles;
4. For the third year: A3 = 160,000 x 10% x 2 / 100% = 32,000 rubles;
5. For the fourth year: A4 = 128,000 x 10% x 2 / 100% = 25,600 rubles;
6. For the fifth year: A 5 = 102,400 x 10% x 2 / 100% = 20,480 rubles;
7. Further according to a similar scheme.

Enterprises that use a simplified accounting procedure have the right to expense the cost of instruments at a time when registering a fixed asset.

Write-off of depreciation costs upon disposal of tools and inventory

The reasons for the disposal of tools or inventory are write-off due to loss of useful properties or sale to third parties. To write off inventory, a commission is created that evaluates the condition of the object and issues a conclusion in the form of a report. Non-operating expenses include disposal costs and the amount of underaccrued depreciation.

Depreciation stops accruing from the month following the sale of the instrument. When selling, account 02 for the object is closed by transferring the amount to the “disposal” subaccount, opened separately to account 01. The following entries are made in accounting:

• Dt 01 (disposal) Kt 01 – the residual value has been written off;
• Dt 02 Kt 01 (disposal) – depreciation is written off;
• Dt 91 Kt 01 (disposal) - residual value is reflected in expenses.

When selling inventory, it is necessary to reconcile the data of NU and BU if they differ.

An alternative way to write off the cost of special tools

In order to improve safety, it is necessary to mark work clothes, safety shoes, safety devices, production and household equipment, bedding, tableware and cutlery and other items before release into service.

The marking must contain the name or symbol of the organization. This may include employees such as an accountant, technologist, engineer and others.

In the line below, indicate the name of the structural unit. Please note that this information must be completed at the end. The issuance and return of partially or completely worn out workwear, safety footwear and safety devices must be reflected in personal record cards for workwear, safety footwear and safety equipment, Form N MB. In documents documenting the issue of workwear to employees, invoices, etc.

Agricultural organizations must establish control over the length of time that work clothing, safety shoes and safety devices are in use. To do this, it is recommended, for example, to put a stamp on them indicating the date of issue to employees. Info It is made in various ways - with paint that is resistant to abrasion and chemical influences, branding, notching, attaching a token, etc.

Accounting must ensure an accurate and correct reflection of the availability of items by item numbers and persons responsible for their safety. Their new arrivals, movements from one responsible person to another or outside a given unit, as well as changes in their working condition due to the transition from stock to operation and back, liquidation, damage, etc.

Accounting for instruments and devices made of precious metals and diamonds or containing them is carried out in accordance with the rules set out in special instructions of the Ministry of Finance of the Russian Federation. In addition, accounting for tools transferred into operation can be carried out using documents for recording materials and MBP, the forms of which are approved by the resolution of the State Statistics Committee of Russia from For example, a card for recording low-value and wearable items, form N MB-2, is used to record MBP issued against a receipt to an employee for long-term use .

Then to the left you will see two lines in which you need to enter information about the financially responsible person and the basis for drawing up this form, for example, an order. In the line below, write the reason for disposal of the property - for example, physical wear and tear. To do this, you will need a technical passport, an inventory card for this object, as well as the SALT turnover balance sheets for accounts 01 and After that, write the inventory and serial number, as well as the date of production and commissioning. Financially responsible persons: commandants, foremen, storekeepers, etc.

It is filled out in one copy by the storekeeper for each employee who received these items, or issued to financially responsible persons. When receiving bedding from a warehouse, the financially responsible person must make sure that all received items have stamps indicating the name of the agricultural organization, the year and month of issue for use.

The financially responsible person is responsible for the use of unstamped bedding. The financially responsible person who has received bedding from the warehouse for use must keep quantitative records of their movement on cards in the warehouse accounting books. Bedding issued to officials who are responsible for their safety are not written off as expenses, but are listed under the accounts of these persons.

Fill out the next column in accordance with the SALT for account 01, that is, write down the initial cost or replacement cost.

Accounting for instrument depreciation in different taxation systems

Enterprises that apply the simplified tax system with the object “income minus expenses” and have the right to pay the unified agricultural tax take into account the amount of the cost of the instrument as part of expenses when determining the tax base. Depreciation is not charged, but the cost of acquisition or creation costs is written off. Features of attributing deductions to expenses under the simplified tax system and unified agricultural tax:

• Instruments subject to depreciation with a useful life of up to 3 years are written off during the first year of application of the regime;
• Inventory units with a useful life of 3 to 15 years are written off during the first year in the amount of 50%, the second - 30%, the third - 20%;
• Tools must be used in the activity.

Write-offs are made in equal parts during the accounting period. Objects taken into account under the simplified taxation system and unified agricultural tax must be paid to the supplier. Taxpayers using UTII or simplified tax system with the object “income” do not keep track of expenses, including the cost of the instrument.

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The service life can be calculated in units of time, as well as other units of measurement - kilometers, meters, etc., based on the functional purpose of the product.

Duty work clothes, special footwear and safety devices for collective use must be in the storeroom of the structural unit, issued to employees only for the duration of the work for which they are provided, or can be assigned to certain workplaces (for example, sheepskin coats at external posts, dielectric gloves for electrical installations and etc.) and transmitted from one shift to another.

To formalize the write-off of worn-out and unsuitable for further use of MBP, an act for write-off of low-value and wear-out items is used (Form N MB-8). An organization can independently develop document forms to record the movement of property in use, which must contain the mandatory details provided for in Art.

9 Federal Law of November 21, 1996 N 129-FZ “On Accounting”, also reflecting this in its accounting policies (clause 4 PBU 1/2008 “Accounting Policy of the Organization”)

Let's talk about tools (Lukinova L.G.)

Spare parts include so-called serial components that are attached to the vehicle or other property for its maintenance.

Meanwhile, transport enterprises have special tools and devices designed to perform certain (sometimes specific) operations. As a result, ordinary and special tools can be distinguished. The first includes a tool of human labor or a machine mechanism for performing certain works.

The second includes technical means that have individual (unique) properties and are intended to provide conditions for the production (production) of specific types of products (performance of work, provision of services). “Why such a division?” - the reader will ask.