DOCSLIB.ORG

Forensic Accounting for Divorce Engagements : a Practical Guide; Ezra Huber

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Forensic Accounting for Divorce Engagements : a Practical Guide; Ezra Huber University of Mississippi eGrove American Institute of Certified Public Accountants Guides, Handbooks and Manuals (AICPA) Historical Collection 2005 Forensic accounting for divorce engagements : a practical guide; Ezra Huber Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides Part of the Accounting Commons, and the Taxation Commons Recommended Citation Huber, Ezra, "Forensic accounting for divorce engagements : a practical guide;" (2005). Guides, Handbooks and Manuals. 120. https://egrove.olemiss.edu/aicpa_guides/120 This Book is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in Guides, Handbooks and Manuals by an authorized administrator of eGrove. For more information, please contact [email protected]. Forensic Accounting for Divorce Engagements: A Practical Guide SECOND EDITION by Ezra Huber, Esq. Donald A. Glenn, CPA/ABV, CVA, CFE Forensic Accounting for Divorce Engagements: A Practical Guide SECOND EDITION by Ezra Huber, Esq. Donald A.Glenn, CPA/ABV, CVA, CFE Notice to Readers Forensic Accounting for Divorce Engagements: A Practical Guide, Second Edition presents the views of the authors and others who helped in its development. This publication has not been approved, disapproved, or otherwise acted upon by any senior technical committees of the American Institute of Certified Public Accountants. Therefore, the contents of this publication, including recommendations and suggestions, have no official or authoritative status. Adapted from the first edition by Ezra Huber, Esq. Copyright © 2005 by the American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please visit www.aicpa.org. A Permissions Request Form for e-mailing requests and information on fees are available there by clicking on the copyright notice at the foot of the AICPA homepage. 1 2 3 4 5 6 7 8 9 0 PP 0 9 8 7 6 5 ISBN: 0-87051-612-4 About the Authors EZRA HUBER, ESQ. Ezra Huber, Esq., is an admitted attorney in New York and California and has over 20 years’ experience in the field of financial and asset protection planning. He is a prolific author of books and articles, and is a frequent speaker on a wide variety of financial and legal matters throughout the country. His publications include the first edition of A CPA’s Guide to Forensic Accounting for Divorce Engagements, upon which this current work is based. DONALD A. GLENN, CPA/ABV, CVA, CFE Donald A. Glenn is a Certified Public Accountant, Accredited in Business Valuation by the American Institute of Certified Public Accountants, Certified Valuation Analyst, and Certified Fraud Examiner with over 30 years’ experience. He is a partner with Glenn & Dawson, LLP, in Walnut Creek, Calif. (www.forensiccpa.com.) He is frequently a court-appointed expert in California Superior and Federal Bankruptcy Courts. Mr. Glenn was the founding chair of the California Society of CPAs’ Family Law Section and author of the California Society of CPAs’ Family Law Workshop course. He is a member of the national standards committee of the National Association of Certified Valuation Analysts, and has served on the national board of directors of the Institute of Management Accountants and the state board of directors of the California Society of CPAs. Mr. Glenn also served on the technical review panel and as an expert for the California Board of Accountancy. Mr. Glenn is a nationally known lecturer to judges, attorneys, CPAs, and other groups on forensic accounting, and has written numerous articles. He was the first recipient of the California Society of CPAs’ state Family Law Section’s “Distinguished Service Award” for his contributions to Family Law Forensic Accounting. Comments or questions regarding the subject matter of this book may be forwarded to Mr. Glenn at his e-mail address at [email protected]. iii Table of Contents Chapter 1 Why Is Forensic Accounting So Important? ..................................................... 1 The Setting........................................................................................................................ 1 The Role of the Forensic Investigator............................................................................. 3 Establishing Professional Relationships With Matrimonial Attorneys .................... 3 Expectations of the Forensic Expert ......................................................................... 4 The Engagement Process........................................................................................... 5 Cooperation of the Parties......................................................................................... 6 Agreeing to the Engagement..................................................................................... 7 Fee Structure............................................................................................................... 8 Summary ........................................................................................................................... 9 Chapter 2 Matrimonial Actions and Property Division: Understanding the Procedures ........................................................................................................... 11 Introduction ................................................................................................................... 11 Basic Matrimonial Litigation Procedure....................................................................... 11 The Preliminary Phase of the Lawsuit..................................................................... 11 The Discovery Process .............................................................................................. 14 Distribution of Marital Property.................................................................................... 15 Community Property................................................................................................ 15 Equitable Distribution.............................................................................................. 16 Prenuptial Agreements............................................................................................. 17 Summary .........................................................................................................................18 Chapter 3 How to Investigate Business Assets ............................................................... 19 Introduction ................................................................................................................... 19 The Role of the Forensic Accountant in Evaluating the Business............................... 19 Overview of Different Types of Business Entities ................................................... 20 Beginning the Investigation........................................................................................... 22 Obtaining the Necessary Documentation............................................................... 23 v What Documents Should You Begin With? .................................................................. 24 Business Tax Returns................................................................................................ 24 Business Agreements and Contracts........................................................................ 25 Books and Records of Corporate Ownership ......................................................... 26 Company Financial Statement................................................................................. 27 Appointment Book................................................................................................... 28 Documentation Duality............................................................................................ 29 Loan Documents ...................................................................................................... 33 Insurance Papers ...................................................................................................... 34 Bank Records ............................................................................................................ 35 Financial Statement Manipulation .......................................................................... 36 Summary .........................................................................................................................36 Chapter 4 How to Examine and Analyze Specific Transactions and “Red Flags” to Watch For............................................................................................................... 39 What Is at Stake .............................................................................................................. 39 Salary ............................................................................................................................... 39 Capital Investments and Withdrawals ........................................................................... 41 Evaluating the Propriety of Otherwise Legitimate Business Writeoffs........................ 43 Automobiles .............................................................................................................. 43 Travel and Entertainment........................................................................................ 45 Personal Expenses Written Off on the Business....................................................
Load more

Recommended publications
  • Business Valuation and Financial Forensics
    HUNTSVILLE ATHENS FLORENCE 101 Lowe Avenue 213 South Houston 201 S. Court Street Suite 2-B Street Florence, AL 35630 Huntsville, AL 35801 Athens, AL 35611 Phone: 256.768.5040 Phone: 256.539.3555 Phone: 256.232.2260 Fax: 256.232.1881 Fax: 256.536.6818 Fax: 256.232.1881 WEB www.cdpapc.com Presenter: © 2015 Jeremy Blackburn, CPA, CVA, MAFF [email protected] Jeremy Blackburn, CPA, CVA, MAFF Practice Specializations Business Valuations Litigation Support Services Financial Forensics Management Consulting Attestation Services (Audits & Reviews) Wealth Management Mergers & Acquisitions Personal Financial Planning Employee Benefit Plan Services & Audits Experience Jeremy joined CDPA in 2010 and manages the firms litigation support, financial forensics, valuation, audit and review practice. He is the firm’s Certified Valuation Analyst and Master Analyst in Financial Forensics. He is also a licensed Certified Public Accountant in both Alabama and Tennessee. Jeremy has over thirteen years of experience working in the finance and accounting industries, including auditing multi-national companies, income and estate tax issues along with general business consulting, individual financial planning, fraud examinations, litigation support and business valuation. Prior to joining CDPA, Jeremy was a manager with a large multi-national accounting firm (PricewaterhouseCoopers) auditing benefit plans, large multi-national corporations, investment firms, hedge funds, and private equity firms. Prior to that, he worked in the audit and tax department in the
    [Show full text]
  • Distressed Company Financial Reporting Considerations
    Distressed Company Financial Reporting Considerations Insights from a Forensic Accountant MAY 2020 | Floyd Advisory "A common problem for distressed companies is the failure to maintain Filing for bankruptcy protection doesn’t just happen. It involves a process that takes proper books and weeks and in some cases several months of planning and preparation. Unfortunately, records. Sometimes this process sometimes involves inappropriate actions for the benefit of those in control this is due to high and to the detriment and harm of other stakeholders. turnover in the accounting and While the schemes may vary, investigating the wrongdoing and reporting the facts all finance group while involve forensic accounting and financial reporting expertise. As forensic accountants other times it is who have investigated numerous issues that occurred in the period before a bankruptcy attributable to budget filing, we have learned a tremendous amount from our experiences. We have followed pressures and other the accounting trail to locate assets off the books, identified actions outside the priorities." ordinary course of business, and notably, reported on the misapplication of generally accepted accounting principles (“GAAP”) and the presentation of misleading financial statements. Based on these experiences, we prepared this report to highlight our expert accounting insights and considerations for legal counsel and others who may be investigating a debtor’s financial reporting and accounting treatments. Did the Debtor Keep Proper Books and Records? Before discussing other matters, it’s important to understand the quality of the company’s recordkeeping. A common problem for distressed companies is the failure to maintain proper books and records. Sometimes this is due to high turnover in the accounting and finance group while other times it is attributable to budget pressures and other priorities.
    [Show full text]
  • Jamie L. Johnson, CPA, CFE, CDFA, CGMA Forensic
    Jamie L. Johnson, CPA, CFE, CDFA, CGMA Forensic Accountant – Reagan FVL, LLC [email protected] Charlotte, NC: (704) 376-3399 Birmingham, AL: (205) 380-4200 Mobile: (704) 609-1020 EDUCATION University of North Carolina at Charlotte, 1993, 1996-1997, and University of South Florida, 1990-1992, Masters of Business Administration Coursework-Accounting Concentration University of South Florida, 1990, Bachelors of Science in Business Administration-Accounting Continuing education completed annually for all credentials in the areas of ethics, investigations, forensic accounting, fraud, damages, litigation, divorce, compliance, financial analysis, economics, software, auditing, accounting, and tax as required by licensing boards. CERTIFICATIONS Licensed CPA, Certified Public Accountant, North Carolina, 1994 (22218) Licensed CFE, Certified Fraud Examiner, 2012 (630572) Licensed CDFA, Certified Divorce Financial Analyst, 2018 (105784) Licensed CGMA, Chartered Global Management Accountant, 2012 (110006433) PROFESSIONAL AFFILIATIONS Member-AICPA (American Institute of Certified Public Accountants) Member-AICPA (American Institute of Certified Public Accountants)-Forensic and Valuation Services Section Member-NCACPA (North Carolina Association of Certified Public Accountants) Member-ACFE (Association of Certified Fraud Examiners) Member-NAFE (National Association of Forensic Economists) Member-IDFA (Institute for Divorce Financial Analysts) PROFESSIONAL EMPLOYMENT HISTORY 2017 - Present Forensic/Litigation; Reagan FVL, LLC, Charlotte, NC 2014 - 2016
    [Show full text]
  • Sherlock Holmes and Forensic Accounting D. Larry Crumbley “Accounting +Intrigue= Lenny Cramer.”2 Most Accountants Are Consid
    Sherlock Holmes and Forensic Accounting * D. Larry Crumbley Sherlock Holmes is probably the most famous forensic practitioner, being a forensic chemist.1 Well at least Arthur Conan Doyle's writings were full of ideas on forensic chemistry! Another famous practitioner of forensic science was Quincy, a television pathologist who used autopsies and pathology to find murder clues. There are a number of CSI series today. A future television series may feature a forensic accountant as discussed in the Dallas Times Herald: 2 “Accounting +Intrigue= Lenny Cramer.” Most accountants are considered to be dull bean counters without many original ideas. “After all, everyone knows that bean counters are bespectacled, pale-skinned wretches who spend mind-numbing lives in dreary cubicles poring over faint computer printouts and dusty ledgers. Right?”3 Yet within recent years a bolder accountant has evolved with a suspicious mind. This forensic accountant looks behind the facade and does not accept records at their face value. Some accounting firms have built entire practices around forensic accounting. Executive recruiter Robert Half International reports increased client requests for CPAs with fraud examining skills and FBI experience.4 Some novels are using a forensic accountant as the main character. Definition of Forensic Accounting Forensic accounting covers two broad areas: litigation support and investigative accounting. The AICPA describes litigation services as "any professional assistance non- * Dr. Crumbley, CPA, CFF, MAFF, CRFAC, FCPA, is Emeritus Professor at Louisiana State University. 1 S.M. Gerber, Chemistry and Crime, American Chemical Society, 1985, preface. 2 Robert Dietz, "Accounting + Intrigue= Lenny Cramer," Dallas Times Herald, September 29, 1991, p.
    [Show full text]
  • Management - Accounting
    UNIVERSITY OF PITTSBURGH AT GREENSBURG Management - Accounting undergraduate program Management - Accounting 54 credits Bachelor of Science Core Management Courses 4 courses - 12 credits The Management - Accounting major provides a firm MGMT 0022 Financial Accounting foundation in Management as MGMT 0023 Managerial Accounting well as extensive training in MGMT 1818 Management Science INFSCI 0010 Introduction to Information Systems and Society Accounting. Accounting students are well-prepared Area Courses 2 courses - 6 credits and eligible to sit for the MGMT 1821 Introduction to Finance (required) Certified Public Accounting Choose one additional area course from the following list: exam immediately following graduation. Students are MGMT 1819 Introduction to Marketing encouraged to schedule full MGMT 1820 Operations Management MGMT 1832 Human Resources Management terms throughout their college career enabling them to Advanced Accounting Courses 6 courses - 18 credits graduate with 130-144 credit MGMT 1138 Corporate Financial Accounting hours, graduating in a position MGMT 1140 Accounting Information Systems and Financial Statement Analysis to easily obtain the 150 credit MGMT 1835 Intermediate Accounting 1 hours required for certification MGMT 1836 Intermediate Accounting 2 after passing the CPA exam. MGMT 1837 Advanced Accounting MGMT 1838 Standard Costs, Budgets, and Profit Planning Accounting Electives 2 courses - 6 credits Employment: Select two from the following list of Accounting and Management courses: MGMT 1839 Federal Income Tax Accounting 1 * Auditing/assurance MGMT 1840 Federal Income Tax Accounting 2 services MGMT 1841 Auditing * Tax services MGMT 1898 Accounting Internship * Environmental accounting Electives 3 courses - 9 credits * Forensic accounting * International accounting Take an additional three courses in Management, Accounting, Healthcare Management, or another course from the approved elective list.
    [Show full text]
  • D.D.Dorrell April 17, 2008 for Publication in the Sarbanes-Oxley
    D.D.Dorrell April 17, 2008 For Publication in the Sarbanes-Oxley Compliance Journal August 2008 Reproduced with Permission. FINANCIAL HIEROGLYPHICS - THE NUMBERS “SPEAK” TO ME Background Hieroglyphics are enigmatic to all but Egyptian archaeologists who claim that “…the hieroglyphics speak to me.” However, they only “speak” to skilled archaeologists who are deeply trained and experienced and know how to look beyond and behind their meaning. Likewise, financial statements contain abundant data, some of which is self-evident. But more probative data can be “coaxed” from the financials if the pertinent forensic accounting techniques are applied. This article summarizes some of the 300-odd forensic accounting techniques that reveal the “real” financial position and outlook that would otherwise be undiscerned. “Unbalanced” Financial Statements A subtle “imbalance” exists within today’s financial statements. That is, although the balance sheet and income statement can be traced back at least 500+ years1, today’s cash flow statement has been in place less than 25 years2. Despite the rich potential for the cash flow statement’s contents it is usually diluted since most companies opt to report via the “indirect” versus the “direct” method. Consequently, the cash flow statement’s forensic accounting application is still under development. 90-Second Assessment Financial statement veracity is first determined by a “90-second” assessment. Then, depending upon preliminary findings further drill-down can be determined. First, scan the audit opinion and determine whether to review it based upon the following guidance: If the opinion is comprised of only 1 or 2 paragraphs, don’t read it - it contains standard language.
    [Show full text]
  • The Importance and Implications of Forensic Accounting in The
    Long Island University Digital Commons @ LIU Undergraduate Honors College Theses 2016- LIU Post 2018 The mpI ortance and Implications of Forensic Accounting in the Financial World Mackenzie Hitchcock Long Island University, [email protected] Follow this and additional works at: https://digitalcommons.liu.edu/post_honors_theses Recommended Citation Hitchcock, Mackenzie, "The mporI tance and Implications of Forensic Accounting in the Financial World" (2018). Undergraduate Honors College Theses 2016-. 35. https://digitalcommons.liu.edu/post_honors_theses/35 This Thesis is brought to you for free and open access by the LIU Post at Digital Commons @ LIU. It has been accepted for inclusion in Undergraduate Honors College Theses 2016- by an authorized administrator of Digital Commons @ LIU. For more information, please contact [email protected]. The Importance and Implications of Forensic Accounting in the Financial World An Honors Program Thesis by Mackenzie Hitchcock Spring 2018 School of Professional Accountancy Michael Abatemarco, advisor Carol Boyer, reader Table of Contents Introduction ................................................................................................................ 1 Forensic Accounting .................................................................................................. 3 What is it? ............................................................................................................... 3 What is Fraud? .......................................................................................................
    [Show full text]
  • The Roles of the Auditor and the Forensic Accounting Investigator
    THE ROLES OF THE AUDITOR AND THE FORENSIC ACCOUNTING INVESTIGATOR To understand the forensic accounting investigator’s role in deterring, detecting, and investigating fraud—as distinct from the independent auditor’s role as a financial statement examiner—we need to first recall the differences between what auditors do and what forensic accounting investigators do and why. In addition, their professional worlds have changed in recent years, in ways that bear close examination. The auditor’s concern is that the financial statements of an entity be stated fairly in all material respects. Accordingly, the auditor’s responsibility is to design and implement audit procedures of sufficient scope and depth to detect material deficiencies in the financial statements—essentially, without regard to the source or origin of the deficiency. Auditors are charged with (1) making appropriate, reasonable efforts to detect material misstatements in financial statements and (2) causing management to correct material misstatements or misrepresentations before the financial statements are shared with the user community or, alternatively, alerting investors not to place reliance on the statements through qualification of their professional opinion issued as part of the company’s public filings. Even this seemingly simple statement of the auditor’s mission brings into play a series of interrelated and complex concepts, including: Reasonable assurance; Material misstatement; Detection, as distinct from deterrence and investigation; and Expectations about the efficacy of the auditing process The forensic accounting investigator has a largely separate set of concerns based on a different role that calls for different tools, different thought processes, and different attitudes. The forensic accounting investigator’s concern is not with reaching a general opinion on financial statements taken as a whole, derived from reasonable efforts within a reasonable materiality boundary.
    [Show full text]
  • A Real-Life Forensic Accountant the $150 Million Plus Movie About Christian Wolff in the Accountant Is Not So Far-Fetched As It Might Seem
    A Real-Life Forensic Accountant The $150 million plus movie about Christian Wolff in The Accountant is not so far-fetched as it might seem. Played by Ben Affleck, Christian Wolff is called in to investigate the possible cooked books of a state-of-the-art robotics company. By Scott P. McHone, CPA, PhD In fact, the scheme at the robotics company was to engage in “wrong-way” earnings management as the company planned to go public. This involves taking out money by skimming and re-laundering the money back into the organization to pump up earnings in the future. Crazy Eddie Fraud Sam Antar, convicted fraudster and CFO of Crazy Eddie, indicates these three steps for skimming money and inserting the money back into the business before and after going public. He calls it “The Panama Pump” – money laundering to increase revenues and reported profits: 1) 1969-1979: Skimming and under-reporting income (tax fraud) prior to the big plan to go public. 2) 1980-1984: Gradually reducing skimming by re-inserting cash to increase profit growth in preparation for the initial public offering (i.e., committing securities fraud by “going legit”). 3) 1984-1987: As a public company, overstating income and inserting cash to help insiders dump stock at inflated prices using a variety of fraudulent tricks. Huge Need for Forensic Accountants There is a huge current and future need for the interesting profession of forensic accounting. You do not need to be such a whiz with numbers as Christian Wolff, but you do need to be skeptical, persistent, and an excellent interviewer.
    [Show full text]
  • Forensic Accounting, Valuation Services and Litigation Support: Your Key to Victory
    Forensic Accounting, Valuation Services and Litigation Support: Your Key to Victory Our Expertise Is Your In today’s increasingly litigious society, you need expert litigation support from Powerful Ally a CPA firm that scrutinizes the fine details while always considering the big picture. RotenbergMeril can analyze, interpret, and present complex financial Hiring the right firm to prepare a valuation for complex and business transactions clearly, concisely, and always with the end litigation, matrimonial, or other commercial litigation is result in mind. vital to establishing a winning case. In an increasingly BUSINESS VALUATION We help clients, complex environment, expert litigation support is the key attorneys, and others estimate the fair market value of closely held entities to developing a successful strategy for victory. Indeed, for various types of litigation, financial preparing a winning case can depend on choosing the reporting, estate and gift tax planning, and shareholder agreements. We best litigation consultant to analyze and explain complex provide litigation support for family accounting, finance, and valuation issues. law matters, dissident and oppressed shareholder lawsuits, and partnership disputes. RotenbergMeril provides law firms and their clients with the resources, LITIGATION SUPPORT We provide experience, and credentials of a large national firm, combined with the expert advice relating to the financial innovative spirit and personalized client service of a smaller practice. and tax aspects of litigation, including Comprised of a dedicated team of accredited experts who are well forensic accounting, data analysis recognized by the courts, RotenbergMeril delivers comprehensive during the discovery process, damage business valuation and litigation support services in an understandable and lost income calculations, income tax issues, analysis of settlement way that both attorneys and their clients appreciate.
    [Show full text]
  • New Accountant Magazine: High School Edition
    LEARN TO MAKE A DIFFERENCE Claremont what we offer McKenna • Generous nancial aid: Need-blind • Academic exibility: Students are College admissions policy ensures that every encouraged to combine their study in student admitted to CMC only pays what Accounting with other disciplines such as Data oers a unique opportunity their family can aord. Science, Finance, Psychology, and even Dance! to study Accounting and • Access: Small class sizes and an 8:1 • Success and job placements: Over 90% Economics within a liberal arts student to faculty ratio ensure you’ll be of students complete their degree within ve setting. CMC is consistently more than a number to professors. years. Pass rates for the CPA exam are among Hands-on learning means 79% of CMC the highest in the nation and fewer than 5% of ranked among the top ten seniors work on research with faculty; 90% recent graduates were seeking employment at liberal arts colleges in the participate in our internship program. six months after graduation. nation—and with its emphasis on leadership, one of every nine CMC alumni is a partner, CEO, owner, or president. The Accounting program at Claremont McKenna College is committed to broad educational goals and provides opportunities for students to succeed not only in Accounting, but in a variety of professions, including consulting and nancial services. Robert Day School of Economics and Finance Claremont McKenna College Claremont, California 909.607.3377 | [email protected] Since 1985 Thinking Since 1985 LEARN TO COVER STORY 12 COVERMeet STORYthe Future Accountant: Five Essential 6 LookQualities Up -the You Industry have aExpects bright career ahead.
    [Show full text]
  • The Forensic Certified Public Accountant Programme Grenada – 2019 ABOUT the PROGRAMME
    The Forensic Certified Public Accountant Programme Grenada – 2019 ABOUT THE PROGRAMME The Forensic Certified Public Accountant (FCPA) programme is a certification program developed by the FCPA Society of the United States of America. It is an internationally accepted credential, and more than 37 countries have participated in the programme. On completion, successful participants may use the FCPA designation, e.g., John Smith, FCPA which serves to notify the public and the business community that the bearer is CPA certified having met the testing and experience guidelines. The FCPA certification programme consists of 5 papers: 1. FRD510: Principles of Fraud Examination 2. FRD 508: Forensic and Investigative Accounting 3. CRM 504: Criminal Interrogations & Confessions 4. FRD 506: Financial Investigation & Forensic Accounting 5. FRD 502: Corporate Fraud Handbook The Caribbean Institute of Forensic Accounting (CIFA) provides classroom instruction for each paper, and participants are required to sit a test for each paper. Successful participants will be awarded certification once they complete the exams for all 5 papers and meet the certification pre-requisites. NB: CIFA does not provide classes for Paper 5 as this is a case study paper. Forensic Certified Public Accountant Programme – Grenada 2 FCPA PROGRAMME ELIGIBILITY Participation in the programme is open to all professionals in fields which benefit from the discipline of forensic accounting. However, only qualified accounting professionals, such as ACCA, CGA, CPA, CA, CMA may acquire the Forensic Certified Public Accountant (FCPA) designation. FCPA CERTIFICATE COURSE Persons other than qualified Accountants may pursue all or some of the certificate paper to enhance their skills set in their various professions.
    [Show full text]