CONTINGENTASSET
CASHEQUIVALENTS
CURRENTASSET
DEVELOPMENT
EXPENSES
BUSINESS
AUDITING
ERRORS
ASSET
COST
N
A
P
C
U
R
R
E
N
T
A
S
S
E
T
H
P
S
U
M
U
L
M
G
B
U
S
I
N
E
S
S
I
B
I
D
C
Q
C
O
C
Q
M
L
T
E
N
T
E
I
I
R
I
D
S
O
S
E
C
U
O
H
U
A
N
W
H
V
F
T
E
W
N
Z
G
E
W
J
W
N
B
E
I
N
T
H
I
V
A
T
S
E
B
U
X
U
W
T
L
I
P
A
C
N
E
T
I
G
A
I
L
G
D
T
I
A
J
I
W
O
G
L
O
N
O
P
J
N
P
B
C
W
V
A
B
L
S
S
O
I
G
E
L
E
C
I
K
U
X
I
Q
U
D
T
E
P
Y
E
I
G
E
E
S
U
L
Q
U
U
E
J
O
S
M
K
N
E
A
X
I
R
S
I
W
Q
A
D
E
U
N
E
C
T
U
J
E
A
O
S
O
P
E
H
Y
K
F
E
N
A
A
A
I
O
U
R
D
R
E
H
U
Y
G
U
P
T
Y
S
V
I
E
Z
R
M
D
U
S
T
O
I
G
X
U
E
S
F
S
Y
V
E
A
M
I
A
Z
U
U
X
E
K
P
E
P
B
G
J
N
Y
E
S
C
Z
W
U
A
E
J
O
T
W
X
A
S
S
E
T
S
V
Z
X
B
