{"id":161893,"date":"2024-12-20T13:03:05","date_gmt":"2024-12-20T13:03:05","guid":{"rendered":"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/"},"modified":"2024-12-20T13:03:06","modified_gmt":"2024-12-20T13:03:06","slug":"how-to-add-a-bonus-in-quickbooks-payroll","status":"publish","type":"post","link":"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/","title":{"rendered":"How to add a bonus in QuickBooks Payroll?"},"content":{"rendered":"<p>Managing employee bonuses is an essential aspect of any business, and QuickBooks Payroll makes it simple and convenient to handle this task efficiently. By following a few straightforward steps, you can easily add a bonus to your employee payroll within QuickBooks. In this article, we will guide you through the process, ensuring a seamless experience for both employers and employees.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Understanding_Bonuses_in_QuickBooks_Payroll\" title=\"Understanding Bonuses in QuickBooks Payroll\">Understanding Bonuses in QuickBooks Payroll<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#How_to_Add_a_Bonus_in_QuickBooks_Payroll\" title=\"How to Add a Bonus in QuickBooks Payroll\">How to Add a Bonus in QuickBooks Payroll<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Step_1_Open_QuickBooks\" title=\"Step 1: Open QuickBooks\">Step 1: Open QuickBooks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Step_2_Choose_%E2%80%98Payroll_from_the_Menu\" title=\"Step 2: Choose &#8216;Payroll&#8217; from the Menu\">Step 2: Choose &#8216;Payroll&#8217; from the Menu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Step_3_Select_the_Employee\" title=\"Step 3: Select the Employee\">Step 3: Select the Employee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Step_4_Click_on_%E2%80%98Add_Bonus\" title=\"Step 4: Click on &#8216;Add Bonus&#8217;\">Step 4: Click on &#8216;Add Bonus&#8217;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Step_5_Enter_Bonus_Details\" title=\"Step 5: Enter Bonus Details\">Step 5: Enter Bonus Details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Step_6_Save_Changes\" title=\"Step 6: Save Changes\">Step 6: Save Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Step_7_Review_and_Approve_Payroll\" title=\"Step 7: Review and Approve Payroll\">Step 7: Review and Approve Payroll<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Frequently_Asked_Questions_FAQs\" title=\"Frequently Asked Questions (FAQs)\">Frequently Asked Questions (FAQs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q1_Can_I_add_a_bonus_to_multiple_employees_at_once_in_QuickBooks_Payroll\" title=\"Q1: Can I add a bonus to multiple employees at once in QuickBooks Payroll?\">Q1: Can I add a bonus to multiple employees at once in QuickBooks Payroll?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q2_Can_I_edit_or_delete_a_bonus_I_added_in_QuickBooks_Payroll\" title=\"Q2: Can I edit or delete a bonus I added in QuickBooks Payroll?\">Q2: Can I edit or delete a bonus I added in QuickBooks Payroll?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q3_How_does_a_bonus_affect_taxes\" title=\"Q3: How does a bonus affect taxes?\">Q3: How does a bonus affect taxes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q4_Can_I_add_a_bonus_retrospectively\" title=\"Q4: Can I add a bonus retrospectively?\">Q4: Can I add a bonus retrospectively?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q5_Is_it_possible_to_add_a_bonus_that_will_be_paid_on_future_payroll_dates\" title=\"Q5: Is it possible to add a bonus that will be paid on future payroll dates?\">Q5: Is it possible to add a bonus that will be paid on future payroll dates?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q6_Does_QuickBooks_calculate_taxes_on_bonuses_automatically\" title=\"Q6: Does QuickBooks calculate taxes on bonuses automatically?\">Q6: Does QuickBooks calculate taxes on bonuses automatically?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q7_Can_I_create_different_bonus_types_in_QuickBooks_Payroll\" title=\"Q7: Can I create different bonus types in QuickBooks Payroll?\">Q7: Can I create different bonus types in QuickBooks Payroll?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q8_Can_I_set_up_automatic_bonuses_in_QuickBooks_Payroll\" title=\"Q8: Can I set up automatic bonuses in QuickBooks Payroll?\">Q8: Can I set up automatic bonuses in QuickBooks Payroll?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q9_Are_bonuses_taxable_in_all_states\" title=\"Q9: Are bonuses taxable in all states?\">Q9: Are bonuses taxable in all states?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q10_Will_employee_bonuses_be_reflected_in_year-end_tax_forms\" title=\"Q10: Will employee bonuses be reflected in year-end tax forms?\">Q10: Will employee bonuses be reflected in year-end tax forms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q11_Can_I_add_bonuses_for_contractors_in_QuickBooks_Payroll\" title=\"Q11: Can I add bonuses for contractors in QuickBooks Payroll?\">Q11: Can I add bonuses for contractors in QuickBooks Payroll?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#Q12_How_soon_will_my_employees_receive_their_bonus_when_added_in_QuickBooks_Payroll\" title=\"Q12: How soon will my employees receive their bonus when added in QuickBooks Payroll?\">Q12: How soon will my employees receive their bonus when added in QuickBooks Payroll?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Understanding_Bonuses_in_QuickBooks_Payroll\"><\/span>Understanding Bonuses in QuickBooks Payroll<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Before we delve into the specifics of adding a bonus in QuickBooks Payroll, it is essential to clarify what constitutes a bonus. A bonus is a one-time payment or reward given to employees, usually beyond their regular salary, as an acknowledgment of exceptional performance, reaching targets, or as a holiday bonus. With QuickBooks Payroll, you can add bonuses to specific employees or groups of employees with ease.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Add_a_Bonus_in_QuickBooks_Payroll\"><\/span>How to Add a Bonus in QuickBooks Payroll<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To add a bonus to an employee&#8217;s payroll in QuickBooks, follow these simple steps:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_1_Open_QuickBooks\"><\/span>Step 1: Open QuickBooks<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nOpen your QuickBooks software and sign in to your account. Ensure that you have the necessary permissions to access the Payroll section.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_2_Choose_%E2%80%98Payroll_from_the_Menu\"><\/span>Step 2: Choose &#8216;Payroll&#8217; from the Menu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nFrom the main menu, select &#8216;Payroll&#8217; and then click on &#8216;Employees.&#8217;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_3_Select_the_Employee\"><\/span>Step 3: Select the Employee<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nChoose the employee to whom you want to add the bonus. If you want to add a bonus to multiple employees, hold down the &#8220;Ctrl&#8221; key while selecting each name.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_4_Click_on_%E2%80%98Add_Bonus\"><\/span>Step 4: Click on &#8216;Add Bonus&#8217;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nLocate the &#8216;Add Bonus&#8217; button or link, usually placed in the upper right corner or within the &#8216;Payment&#8217; menu of the Payroll section.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_5_Enter_Bonus_Details\"><\/span>Step 5: Enter Bonus Details<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nA new window will appear where you can enter the necessary details of the bonus, such as the bonus amount and the date it should be paid. Fill in the required information accurately.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_6_Save_Changes\"><\/span>Step 6: Save Changes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nAfter entering the bonus details, click on &#8216;Save&#8217; or &#8216;OK.&#8217; Ensure that all information entered is correct before proceeding.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Step_7_Review_and_Approve_Payroll\"><\/span>Step 7: Review and Approve Payroll<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nFinally, review the updated payroll to confirm that the bonus has been added accurately. Approve the payroll as usual, ensuring that the bonus amount is included in the total pay.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span>Frequently Asked Questions (FAQs)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Q1_Can_I_add_a_bonus_to_multiple_employees_at_once_in_QuickBooks_Payroll\"><\/span>Q1: Can I add a bonus to multiple employees at once in QuickBooks Payroll?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, you can. Simply hold down the &#8220;Ctrl&#8221; key while selecting the names of employees you want to add the bonus to.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q2_Can_I_edit_or_delete_a_bonus_I_added_in_QuickBooks_Payroll\"><\/span>Q2: Can I edit or delete a bonus I added in QuickBooks Payroll?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, you can edit or delete a bonus by locating the specific bonus entry and making the necessary changes or deleting it entirely.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q3_How_does_a_bonus_affect_taxes\"><\/span>Q3: How does a bonus affect taxes?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nBonuses are generally subject to federal income tax, social security tax, and Medicare tax. The specific tax implications may vary based on the employee&#8217;s individual circumstances.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q4_Can_I_add_a_bonus_retrospectively\"><\/span>Q4: Can I add a bonus retrospectively?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, QuickBooks Payroll allows you to add bonuses retrospectively. Simply select the desired date for payment when entering the bonus details.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q5_Is_it_possible_to_add_a_bonus_that_will_be_paid_on_future_payroll_dates\"><\/span>Q5: Is it possible to add a bonus that will be paid on future payroll dates?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, you can specify a future payment date when adding a bonus in QuickBooks Payroll.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q6_Does_QuickBooks_calculate_taxes_on_bonuses_automatically\"><\/span>Q6: Does QuickBooks calculate taxes on bonuses automatically?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nQuickBooks Payroll calculates the applicable taxes on bonuses automatically based on the employee&#8217;s withholding status and federal and state tax guidelines.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q7_Can_I_create_different_bonus_types_in_QuickBooks_Payroll\"><\/span>Q7: Can I create different bonus types in QuickBooks Payroll?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, you can create different bonus types in QuickBooks Payroll to accommodate various bonus structures or incentives within your organization.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q8_Can_I_set_up_automatic_bonuses_in_QuickBooks_Payroll\"><\/span>Q8: Can I set up automatic bonuses in QuickBooks Payroll?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nQuickBooks Payroll does not have a built-in feature for setting up automatic bonuses. However, you can create templates to streamline the process.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q9_Are_bonuses_taxable_in_all_states\"><\/span>Q9: Are bonuses taxable in all states?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, bonuses are generally taxable in all states. However, the specific tax laws may vary from state to state.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q10_Will_employee_bonuses_be_reflected_in_year-end_tax_forms\"><\/span>Q10: Will employee bonuses be reflected in year-end tax forms?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, employee bonuses will be included in year-end tax forms, such as W-2 and 1099-MISC, reflecting the total income earned during the tax year.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q11_Can_I_add_bonuses_for_contractors_in_QuickBooks_Payroll\"><\/span>Q11: Can I add bonuses for contractors in QuickBooks Payroll?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, if you have contractors within your organization, you can add bonuses to their payroll in QuickBooks using a similar process.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q12_How_soon_will_my_employees_receive_their_bonus_when_added_in_QuickBooks_Payroll\"><\/span>Q12: How soon will my employees receive their bonus when added in QuickBooks Payroll?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nThe timing of bonus payments is determined by your regular payroll schedule. Ensure that the bonus payment date aligns with your scheduled payroll run to facilitate timely payment.<\/p>\n<p>By following these simple steps, you can now easily add bonuses to your employee payroll within QuickBooks Payroll. This user-friendly functionality developed by QuickBooks reduces the administrative burden associated with managing employee compensation, allowing you to focus on growing your business.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Managing employee bonuses is an essential aspect of any business, and QuickBooks Payroll makes it simple and convenient to handle this task efficiently. By following a few straightforward steps, you can easily add a bonus to your employee payroll within QuickBooks. In this article, we will guide you through the process, ensuring a seamless experience &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"How to add a bonus in QuickBooks Payroll?\" class=\"read-more button\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/#more-161893\">Read more<span class=\"screen-reader-text\">How to add a bonus in QuickBooks Payroll?<\/span><\/a><\/p>\n","protected":false},"author":39,"featured_media":107420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[86279],"tags":[],"class_list":["post-161893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-learn","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to add a bonus in QuickBooks Payroll?<\/title>\n<meta name=\"description\" content=\"Managing employee bonuses is an essential aspect of any business, and QuickBooks Payroll makes it simple and convenient to handle this task efficiently.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to add a bonus in QuickBooks Payroll?\" \/>\n<meta property=\"og:description\" content=\"Managing employee bonuses is an essential aspect of any business, and QuickBooks Payroll makes it simple and convenient to handle this task efficiently.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/namso-gen.co\/blog\/how-to-add-a-bonus-in-quickbooks-payroll\/\" \/>\n<meta property=\"og:site_name\" content=\"Namso Gen Blog - 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