Advanced Accounting

by Hoyle, Joe Ben; Schaefer, Thomas F.; Doupnik, Timothy S.

• ISBN13: 9780072991888
• ISBN10: 0072991887
• Edition: 8th
• Format: Hardcover
• Copyright: 2005-12-15
• Publisher: McGraw-Hill/Irwin

Summary

Advanced Accounting, 8e, by Hoyle/Schaefer/Doupnik updates a successful and comprehensive textbook renowned for its integrated real world examples, student orientation, and popular writing style. The eighth edition adds the latest developments in consolidations, international and governmental accounting, and the CPA exam to produce a textbook that continues to lead the way in currency and readability.

Author Biography

Joe B. Hoyle is Associate Professor of Accounting at the Robins School of Business at the University of Richmond where he has been named a Distinguished Educator five times.

Table of Contents

About the Authors	v
The Equity Method of Accounting for Investments	1	(34)
Reporting Investments in Corporate Equity Securities	1	(3)
Applying the Equity Method	4	(4)
Criteria for Utilizing the Equity Method	4	(2)
Accounting for an Investment---The Equity Method	6	(2)
Accounting Procedures Used in Applying the Equity Method	8	(2)
Reporting a Change to the Equity Method	8	(2)
Discussion Question: Does the Equity Method Really Apply Here?	10	(3)
Reporting Investee Income from Sources Other Than Continuing Operations	10	(1)
Reporting Investee Losses	11	(1)
Reporting the Sale of an Equity Investment	12	(1)
Excess of Investment Cost over Book Value Acquired	13	(4)
The Amortization Process	15	(2)
Elimination of Unrealized Gains in Inventory	17	(2)
Downstream Sales of Inventory	17	(2)
Discussion Question: Is This Really Only Significant Influence?	19	(3)
Upstream Sales of Inventory	19	(1)
Decision Making and the Equity Method	20	(1)
Criticisms of the Equity Method	21	(1)
Summary	22	(13)
Consolidation of Financial Information	35	(58)
Expansion through Corporate Takeovers	36	(3)
Why Do Firms Combine?	36	(1)
Procter & Gamble and Gillette	37	(1)
Sprint and Nextel	38	(1)
Symantec and Veritas	38	(1)
The Consolidation Process	39	(4)
Business Combinations---Creating a Single Economic Entity	39	(1)
Control---An Elusive Quality from ARB 51 to FIN 46R	40	(2)
Consolidation of Financial Information	42	(1)
Financial Reporting for Business Combinations---SFAS 141	43	(1)
The Purchase Method: Change in Ownership	43	(1)
Procedures for Consolidating Financial Information	43	(10)
SFAS 141: Purchase Method When Dissolution Takes Place	44	(4)
Related Costs of Business Combinations	48	(1)
Purchase Method When Separate Incorporation Is Maintained	49	(4)
2005 FASB Proposals on Financial Reporting for Business Combinations	53	(6)
The Acquisition Method (Proposed to Replace the Purchase Method)	53	(1)
Illustrations of the Acquisition Method	54	(5)
Purchase Price Allocations---Additional Issues---SFAS 141	59	(3)
Intangibles	59	(1)
Purchased In-Process Research and Development	59	(3)
The Pooling of Interests Method of Accounting for Business Combinations	62	(7)
Continuity of Ownership	62	(2)
Pooling of Interests When Dissolution Takes Place	64	(2)
Pooling of Interests When Separate Incorporation Is Maintained	66	(3)
Pooling of Interests---The Controversy	69	(2)
FASB Position	70	(1)
Summary	71	(5)
Appendix APB No. 16 Criteria for a Pooling of Interests	76	(17)
Consolidations---Subsequent to the Date of Acquisition	93	(62)
Consolidation---The Effects Created by the Passage of Time	93	(1)
SFAS 142---Goodwill and Intangible Assets	94	(1)
Investment Accounting by the Acquiring Company	94	(2)
Subsequent Consolidation---Investment Recorded by the Equity Method	96	(10)
Acquisition Made during the Current Year	96	(2)
Determining Consolidated Totals	98	(1)
Consolidation Worksheet	99	(3)
Consolidation Subsequent to Year of Acquisition---Equity Method	102	(4)
Subsequent Consolidations---Investment Recorded Using Cost or Partial Equity Method	106	(9)
Acquisition Made during the Current Year	106	(3)
Consolidation Subsequent to Year of Acquisition---Cost and Partial Equity Methods	109	(6)
Discussion Question: How Does a Company Really Decide Which Investment Method to Apply?	115	(1)
Intangibles Acquired in Business Combinations and Related Amortizations	115	(1)
SFAS 142---Goodwill Impairment	116	(4)
Testing Goodwill for Impairment	116	(1)
Assigning Values to Reporting Units	117	(3)
Purchase Price---Contingent Consideration	120	(1)
SFAS 141 Accounting for Contingent Consideration in Business Combinations	120	(1)
Discussion Question: Is This Income?	121	(2)
FASB 2005 Exposure Draft Business Combinations---Accounting for Contingent Consideration in Business Combinations	122	(1)
Push-Down Accounting	123	(2)
External Reporting	123	(1)
Internal Reporting	124	(1)
Subsequent Consolidations---Pooling of Interests	125	(2)
Summary	127	(28)
Consolidated Financial Statements and Outside Ownership	155	(56)
Consolidations Involving a Noncontrolling Interest	156	(2)
The Economic Unit Concept	157	(1)
Discussion Question: How Do We Report This Other Owner?	158	(5)
The Proportionate Consolidation Concept	160	(1)
The Parent Company Concept	161	(2)
Discussion Question: What Decision Should the FASB Make?	163	(1)
Valuation Theories---Overview	164	(2)
Consolidations Involving a Noncontrolling Interest Subsequent to Acquisition (Parent Company Concept)	166	(7)
Effects Created by Alternative Investment Methods	172	(1)
Consolidations Involving a Noncontrolling Interest Subsequent to Acquisition (Economic Unit Concept)	173	(3)
Step Acquisitions	176	(5)
Step Acquisitions---Parent Company Concept	177	(1)
Worksheet Consolidation for a Step Acquisition	178	(1)
Retrospective Treatment Created by Step Acquisition	179	(1)
Step Acquisitions---Economic Unit Concept	180	(1)
Revenue and Expense Reporting for Mid-Year Acquisitions	181	(2)
Consolidate Only Post-Acquisition Subsidiary Revenue and Expenses	181	(2)
Sales of Subsidiary Stock	183	(3)
Establishment of Investment Book Value	184	(1)
Cost-Flow Assumptions	185	(1)
Accounting for Shares That Remain	185	(1)
Parent Sales of Subsidiary Stock under the Economic Unit Concept	186	(1)
Summary	186	(25)
Consolidated Financial Statements---Intercompany Asset Transactions	211	(47)
Intercompany Inventory Transactions	212	(2)
The Sales and Purchases Accounts	212	(1)
Unrealized Gains---Year of Transfer (Year 1)	213	(1)
Discussion Question: Earnings Management	214	(11)
Unrealized Gains---Year Following Transfer (Year 2)	215	(2)
Unrealized Gains---Effect on Noncontrolling Interest Valuation	217	(1)
Intercompany Inventory Transfers Summarized	218	(1)
Intercompany Inventory Transfers Illustrated	219	(6)
Discussion Question: What Price Should We Charge Ourselves?	225	(4)
Effects of Alternative Investment Methods on Consolidation	225	(4)
Intercompany Land Transfers	229	(2)
Accounting for Land Transactions	229	(1)
Eliminating Unrealized Gains---Land Transfers	230	(1)
Effect on Noncontrolling Interest Valuation---Land Transfers	231	(1)
Intercompany Transfer of Depreciable Assets	231	(4)
The Deferral of Unrealized Gains	232	(1)
Depreciable Asset Transfers Illustrated	232	(2)
Depreciable Intercompany Asset Transfers---Downstream Transfers When the Parent Uses the Equity Method	234	(1)
Effect on Noncontrolling Interest Valuation---Depreciable Asset Transfers	235	(1)
Summary	235	(5)
Appendix Transfers---Alternative Approaches	240	(18)
Variable Interest Entities, Intercompany Debt, Consolidated Cash Flows, and Other Issues	258	(56)
FIN 46R---Consolidation of Variable Interest Entities	258	(8)
What Is a VIE?	259	(1)
Consolidation of Variable Interest Entities	260	(4)
Procedures to Consolidate Variable Interest Entities	264	(2)
Other FIN 46R Disclosure Requirements	266	(1)
Intercompany Debt Transactions	266	(5)
Acquisition of Affiliate's Debt from an Outside Party	267	(1)
Accounting for Intercompany Debt Transactions---Individual Financial Records	267	(2)
Effects on Consolidation Process	269	(1)
Assignment of Retirement Gain or Loss	270	(1)
Discussion Question: Who Lost This $300,000?	271	(3)
Intercompany Debt Transactions---Subsequent to Year of Acquisition	271	(3)
Subsidiary Preferred Stock	274	(6)
Preferred Stock Viewed as a Debt Instrument	274	(3)
Preferred Stock Viewed as an Equity Interest	277	(3)
2005 FASB Business Combinations Exposure Draft and Subsidiary Preferred Stock	280	(1)
Consolidated Statement of Cash Flows	280	(4)
Consolidated Earnings per Share	284	(3)
Subsidiary Stock Transactions	287	(6)
Changes in Subsidiary Book Value---Stock Transactions	288	(2)
Subsidiary Stock Transactions---Illustrated	290	(3)
Summary	293	(21)
Consolidated Financial Statements---Ownership Patterns and Income Taxes	314	(50)
Indirect Subsidiary Control	314	(9)
The Consolidation Process When Indirect Control Is Present	315	(2)
Consolidation Process---Indirect Control	317	(6)
Indirect Subsidiary Control---Connecting Affiliation	323	(1)
Mutual Ownership	324	(2)
Treasury Stock Approach	325	(1)
Discussion Question: Mutual Ownership: What Do Those Shares Represent?	326	(7)
Conventional Approach	326	(1)
Mutual Ownership Illustrated	327	(6)
Income Tax Accounting for a Business Combination	333	(10)
Affiliated Groups	334	(1)
Deferred Income Taxes	334	(1)
Consolidated Tax Returns---Illustration	335	(1)
Assigning Income Tax Expense---Consolidated Return	336	(1)
Filing Separate Tax Returns	337	(4)
Temporary Differences Generated by Business Combinations	341	(1)
Business Combinations and Operating Loss Carryforwards	342	(1)
Summary	343	(21)
Segment and Interim Reporting	364	(45)
Segment Reporting	365	(1)
SFAS 14	365	(2)
Usefulness of Segment Information	367	(2)
SFAS 131	369	(1)
The Management Approach	369	(1)
Determining Reportable Operating Segments	370	(1)
Quantitative Thresholds	370	(1)
Testing Procedures---Complete Illustration	371	(3)
Other Guidelines	374	(1)
Information to Be Disclosed by Operating Segment	375	(4)
Reconciliations to Consolidated Totals	376	(3)
Examples of Operating Segment Disclosures	379	(1)
Enterprisewide Disclosures	379	(4)
Information about Products and Services	379	(1)
Information about Geographic Areas	379	(2)
Information about Major Customers	381	(2)
Discussion Question: How Does a Company Determine if a Foreign Country Is Material?	383	(1)
Interim Reporting	383	(6)
Revenues	384	(1)
Inventory and Cost of Goods Sold	384	(1)
Other Costs and Expenses	385	(1)
Extraordinary Items	386	(1)
Income Taxes	386	(1)
Change in Accounting Principle	387	(2)
Seasonal Items	389	(1)
Minimum Disclosures in Interim Reports	389	(1)
Segment Information in Interim Reports	390	(1)
Summary	391	(18)
Foreign Currency Transactions and Hedging Foreign Exchange Risk	409	(60)
Foreign Exchange Markets	410	(3)
Exchange Rate Mechanisms	410	(1)
Foreign Exchange Rates	410	(2)
Spot and Forward Rates	412	(1)
Option Contracts	412	(1)
Foreign Currency Transactions	413	(4)
Accounting Issue	414	(1)
Accounting Alternatives	414	(1)
Balance Sheet Date before Date of Payment	415	(2)
Hedging Foreign Exchange Risk	417	(1)
Accounting for Derivatives	418	(1)
Fundamental Requirement of Derivatives Accounting	418	(1)
Determining the Fair Value of Derivatives	418	(1)
Accounting for Changes in the Fair Value of Derivatives	419	(1)
Hedge Accounting	419	(1)
Nature of the Hedged Risk	419	(1)
Hedge Effectiveness	420	(1)
Hedge Documentation	420	(1)
Hedges of Foreign Currency Denominated Assets and Liabilities	420	(1)
Cash Flow Hedge	420	(1)
Fair Value Hedge	421	(1)
Forward Contract Used to Hedge a Foreign Currency Denominated Asset	421	(6)
Forward Contract Designated as Cash Flow Hedge	423	(2)
Forward Contract Designated as Fair Value Hedge	425	(2)
Discussion Question: Do We Have a Gain or What?	427	(1)
Cash Flow Hedge versus Fair Value Hedge	428	(1)
Foreign Currency Option Used to Hedge a Foreign Currency Denominated Asset	428	(5)
Option Designated as Cash Flow Hedge	429	(2)
Option Designated as Fair Value Hedge	431	(1)
Spot Rate Exceeds Strike Price	432	(1)
Hedges of Unrecognized Foreign Currency Firm Commitments	433	(5)
Forward Contract Used as Fair Value Hedge of a Firm Commitment	434	(2)
Option Used as Fair Value Hedge of Firm Commitment	436	(2)
Hedge of Forecasted Foreign Currency Denominated Transaction	438	(3)
Forward Contract Cash Flow Hedge of a Forecasted Transaction	438	(1)
Option Designated as a Cash Flow Hedge of a Forecasted Transaction	439	(2)
Use of Hedging Instruments	441	(1)
The Euro	442	(1)
Foreign Currency Borrowing	442	(1)
Foreign Currency Loan	443	(1)
Summary	443	(26)
Translation of Foreign Currency Financial Statements	469	(55)
Exchange Rates Used in Translation	470	(1)
Discussion Question: How Do We Report This?	471	(2)
Translation Adjustments	472	(1)
Balance Sheet Exposure	472	(1)
Translation Methods	473	(3)
Current Rate Method	473	(1)
Temporal Method	473	(1)
Translation of Retained Earnings	474	(2)
Complicating Aspects of the Temporal Method	476	(1)
Calculation of Cost of Goods Sold (COGS)	476	(1)
Application of the Lower-of-Cost-or-Market Rule	476	(1)
Fixed Assets, Depreciation, Accumulated Depreciation	476	(1)
Gain or Loss on the Sale of an Asset	477	(1)
Disposition of Translation Adjustment	477	(1)
U.S. Rules	478	(3)
SFAS 52	478	(2)
Highly Inflationary Economies	480	(1)
The Process Illustrated	481	(2)
Translation of Financial Statements---Current Rate Method	483	(3)
Translation of the Balance Sheet	484	(1)
Translation of the Statement of Cash Flows	485	(1)
Remeasurement of Financial Statements---Temporal Method	486	(4)
Remeasurement of the Income Statement	486	(3)
Remeasurement of the Statement of Cash Flows	489	(1)
Nonlocal Currency Balances	489	(1)
Comparison of the Results from Applying the Two Different Methods	490	(1)
Underlying Valuation Method	490	(1)
Underlying Relationships	491	(1)
Hedging Balance Sheet Exposure	491	(1)
Disclosures Related to Translation	492	(2)
Consolidation of a Foreign Subsidiary	494	(4)
Translation of Foreign Subsidiary Trial Balance	494	(1)
Determination of Balance in Investment Account---Equity Method	495	(1)
Consolidation Worksheet	496	(2)
Summary	498	(26)
Worldwide Accounting Diversity and International Standards	524	(42)
Evidence of Accounting Diversity	525	(3)
Magnitude of Accounting Diversity	525	(3)
Reasons for Accounting Diversity	528	(1)
Legal System	528	(1)
Taxation	528	(1)
Providers of Financing	529	(1)
Inflation	529	(1)
Political and Economic Ties	529	(1)
Correlation of Factors	529	(1)
Problems Caused by Diverse Accounting Practices	529	(2)
Accounting Clusters	531	(2)
A Hypothetical Model of Accounting Diversity	532	(1)
International Harmonization of Financial Reporting	533	(1)
Arguments for Harmonization	533	(1)
Arguments against Harmonization	533	(1)
Major Harmonization Efforts	534	(1)
European Union	534	(1)
International Accounting Standards Committee	535	(1)
The IOSCO Agreement	536	(1)
International Accounting Standards Board	536	(4)
International Financial Reporting Standards (IFRSs)	536	(1)
Use of IFRSs	537	(3)
FASB--IASB Convergence	540	(2)
Short-Term Convergence Project	540	(1)
Joint Projects	541	(1)
Differences between IFRSs and U.S. GAAP	542	(6)
Recognition Differences	542	(2)
Measurement Differences	544	(1)
Presentation and Disclosure Differences	545	(1)
U.S. GAAP Reconciliations	545	(3)
The Accounting Profession and Financial Statement Presentation	548	(9)
United Kingdom	548	(1)
Germany	549	(5)
Japan	554	(3)
Discussion Question: Which Accounting Method Really Is Appropriate?	557	(1)
Summary	557	(9)
Financial Reporting and the Securities and Exchange Commission	566	(24)
The Work of the Securities and Exchange Commission	566	(5)
Purpose of the Federal Securities Laws	568	(1)
Full and Fair Disclosure	569	(2)
Corporate Accounting Scandals and the Sarbanes-Oxley Act	571	(12)
Creation of the Public Company Accounting Oversight Board	572	(1)
Registration of Public Accounting Firms	573	(1)
The SEC's Authority over Generally Accepted Accounting Principles	574	(3)
Filings with the SEC	577	(5)
Electronic Data Gathering, Analysis, and Retrieval System (EDGAR)	582	(1)
Discussion Question: Is the Disclosure Worth the Cost?	583	(1)
Summary	584	(6)
Accounting for Legal Reorganizations and Liquidations	590	(42)
Accounting for Legal Reorganizations and Liquidations	591	(4)
Bankruptcy Reform Act of 1978	592	(3)
Discussion Question: What Do We Do Now?	595	(2)
Statement of Financial Affairs	596	(1)
Discussion Question: How Much Is That Building Really Worth?	597	(3)
Statement of Financial Affairs Illustrated	597	(3)
Liquidation---Chapter 7 Bankruptcy	600	(4)
Role of the Trustee	601	(1)
Statement of Realization and Liquidation Illustrated	602	(2)
Reorganization---Chapter 11 Bankruptcy	604	(9)
The Plan for Reorganization	605	(2)
Acceptance and Confirmation of Reorganization Plan	607	(1)
Financial Reporting during Reorganization	607	(2)
Financial Reporting for Companies Emerging from Reorganization	609	(1)
Fresh Start Accounting Illustrated	610	(3)
Discussion Question: Is This the Real Purpose of the Bankruptcy Laws?	613	(1)
Summary	613	(19)
Partnerships: Formation and Operation	632	(38)
Partnerships---Advantages and Disadvantages	633	(1)
Alternative Legal Forms	634	(2)
Subchapter S Corporation	635	(1)
Limited Partnership (LPs)	635	(1)
Limited Liability Partnerships (LLPs)	635	(1)
Limited Liability Companies (LLCs)	636	(1)
Partnership Accounting---Capital Accounts	636	(2)
Articles of Partnership	636	(1)
Accounting for Capital Contributions	637	(1)
Discussion Question: What Kind of Business Is This?	638	(4)
Additional Capital Contributions and Withdrawals	640	(1)
Allocation of Income	641	(1)
Discussion Question: How Will the Profits Be Split?	642	(11)
Accounting for Partnership Dissolution	645	(1)
Dissolution---Admission of a New Partner	646	(5)
Dissolution---Withdrawal of a Partner	651	(2)
Summary	653	(17)
Partnerships: Termination and Liquidation	670	(36)
Termination and Liquidation---Protecting the Interests of All Parties	671	(12)
Termination and Liquidation Procedures Illustrated	672	(2)
Schedule of Liquidation	674	(1)
Deficit Capital Balance---Contribution by Partner	675	(1)
Deficit Capital Balance---Loss to Remaining Partners	676	(2)
Marshaling of Assets	678	(5)
Discussion Question: What Happens if a Partner Becomes Insolvent?	683	(7)
Preliminary Distribution of Partnership Assets	684	(3)
Predistribution Plan	687	(3)
Summary	690	(16)
Accounting for State and Local Governments (Part 1)	706	(50)
Introduction to the Accounting for State and Local Governments	707	(8)
Governmental Accounting---User Needs	708	(1)
Two Sets of Financial Statements	708	(1)
Financial Reporting and Accountability	709	(1)
Reporting Diverse Governmental Activities---Fund Accounting	710	(1)
Fund Accounting Classifications	711	(4)
Overview of State and Local Government Financial Statements	715	(4)
Government-Wide Financial Statements	715	(2)
Fund-Based Financial Statements	717	(2)
Accounting for Governmental Funds	719	(6)
The Importance of Budgets and the Recording of Budgetary Entries	719	(2)
Encumbrances	721	(2)
Recognition of Expenditures for Operations and Capital Additions	723	(2)
Discussion Question: Is It an Asset or a Liability?	725	(12)
Recognition of Revenues---Overview	726	(1)
Derived Tax Revenues Such as Income Taxes and Sales Taxes	727	(1)
Imposed Nonexchange Revenues Such as Property Taxes and Fines	728	(1)
Government-Mandated Nonexchange Transactions and Voluntary Nonexchange Transactions	729	(1)
Issuance of Bonds	730	(2)
Special Assessments	732	(2)
Interfund Transactions	734	(3)
Summary	737	(19)
Accounting for State and Local Governments (Part 2)	756	(58)
Capital Leases	757	(3)
Government-Wide Financial Statements	757	(1)
Fund-Based Financial Statements	758	(2)
Solid Waste Landfill	760	(1)
Government-Wide Financial Statements	760	(1)
Fund-Based Financial Statements	761	(1)
Compensated Absences	761	(1)
Works of Art and Historical Treasures	762	(2)
Infrastructure Assets and Depreciation	764	(1)
Management's Discussion and Analysis	765	(2)
The Primary Government and Component Units	767	(2)
Primary Government	767	(1)
Component Units	768	(1)
Discussion Question: Is It Part of the County?	769	(1)
Special Purpose Governments	769	(1)
Government-Wide and Fund-Based Financial Statements Illustrated	770	(15)
Statement of Net Assets---Government-Wide Financial Statements	771	(1)
Statement of Activities---Government-Wide Financial Statements	772	(6)
Balance Sheet---Governmental Funds---Fund-Based Statements	778	(1)
Statement of Revenues, Expenditures, and Changes in Fund Balances---Governmental Funds---Fund-Based Statements	779	(1)
Statement of Net Assets---Proprietary Funds---Fund-Based Statements	779	(5)
Statement of Revenues, Expenses, and Changes in Fund Net Assets---Proprietary Funds---Fund-Based Statements	784	(1)
Statement of Cash Flows---Proprietary Funds---Fund-Based Statements	784	(1)
Reporting Public Colleges and Universities	785	(9)
Summary	794	(20)
Accounting and Reporting for Private Not-for-Profit Organizations	814	(39)
Financial Reporting	815	(12)
Financial Statements for Private Not-for-Profit Organizations	816	(1)
Statement of Financial Position	817	(1)
Statement of Activities and Changes in Net Assets	818	(3)
Evolution of Standard-Setting Authority	821	(4)
The GAAP Hierarchy	825	(2)
Accounting for Contributions	827	(1)
Discussion Question: Are Two Sets of GAAP Really Needed for Colleges and Universities?	828	(4)
Donations of Works of Art and Historical Treasures	828	(1)
Holding Contributions for Others	829	(1)
Contributed Services	830	(1)
Exchange Transactions	831	(1)
Transactions Illustrated	832	(2)
Reporting Transactions on Statement of Activities	834	(1)
Accounting for Health Care Organizations	834	(2)
Accounting for Patient Service Revenues	835	(1)
Discussion Question: Is This Really an Asset?	836	(1)
Summary	837	(16)
Accounting for Estates and Trusts	853	(34)
Accounting for an Estate	853	(13)
Administration of the Estate	854	(1)
Property Included in the Estate	855	(1)
Discovery of Claims against the Decedent	855	(1)
Protection for Remaining Family Members	856	(1)
Estate Distributions	856	(2)
Estate and Inheritance Taxes	858	(4)
The Distinction between Income and Principal	862	(1)
Recording the Transactions of an Estate	863	(3)
Discussion Question: Is This Really an Asset?	866	(1)
Charge and Discharge Statement	867	(1)
Accounting for a Trust	867	(6)
Record-Keeping for a Trust	871	(1)
Accounting for the Activities of a Trust	872	(1)
Summary	873	(14)
Index	887