{"id":25901,"date":"2016-10-05T03:18:13","date_gmt":"2016-10-05T03:18:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25901"},"modified":"2016-10-05T03:18:13","modified_gmt":"2016-10-05T03:18:13","slug":"phuong-phap-ke-toan-mua-hang-theo-thong-tu-133-tk-611","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25901","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 611."},"content":{"rendered":"
\"K\u1ebf<\/a>

K\u1ebf to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 133\/2016 – K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 611.<\/span><\/h2>\n

1.\u00a0\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, x\u00e2y l\u1eafp<\/span><\/strong><\/h2>\n

– \u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc), ghi:<\/span><\/p>\n

N\u1ee3 TK 611 – Mua h\u00e0ng<\/span><\/p>\n

C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><\/p>\n

C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, ghi:<\/span><\/p>\n

N\u1ee3 TK 611 – Mua h\u00e0ng (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (3311).<\/span><\/p>\n

– Khi thanh to\u00e1n ti\u1ec1n mua h\u00e0ng, n\u1ebfu \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (chi\u1ebft kh\u1ea5u thanh to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ee7ng lo\u1ea1i, ph\u1ea9m ch\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ho\u1eb7c cam k\u1ebft ph\u1ea3i tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1:<\/span><\/p>\n

+ C\u0103n c\u1ee9 v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng mua \u0111\u00e3 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (tr\u1eeb v\u00e0o s\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng (tr\u1ecb gi\u00e1 NVL, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ch\u1ea5p nh\u1eadn kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00e3 mua, s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (tr\u1eeb v\u00e0o s\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng (kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn)<\/span><\/p>\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0 tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00eanli\u1ec7u,v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c xu\u1ea5t b\u00e1n.<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea), ghi:<\/span><\/p>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><\/p>\n

N\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 642,241,631<\/span><\/p>\n

C\u00f3 TK611 – Mua h\u00e0ng.<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t ch\u1edd x\u1eed l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381)<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a<\/span><\/strong><\/h2>\n

– \u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 611 – Mua h\u00e0ng<\/span><\/p>\n

C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

– Trong k\u1ef3 k\u1ebf to\u00e1n, khi mua h\u00e0ng h\u00f3a n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng:<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a mua v\u00e0o, ghi:<\/span><\/p>\n

N\u1ee3 TK 611 – Mua h\u00e0ng<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 141; ho\u1eb7c<\/span><\/p>\n

C\u00f3 TK \u00a0331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

+ Chi ph\u00ed mua h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/p>\n

N\u1ee3 TK 611 – \u00a0Mua h\u00e0ng<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 141,331,…<\/span><\/p>\n

+ Khi thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n tr\u00ean l\u00f4 h\u00e0ng \u0111\u00e3 mua, ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (kh\u1ea5u tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (kh\u1ea5u tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng (tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n

C\u00f3 TK 133 – Thu\u1ebf \u00a0GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn do h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang ph\u1ea9m ch\u1ea5t, quy c\u00e1ch theo h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (kh\u1ea5u tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng<\/span><\/p>\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 t\u00ednh, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n:<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a t\u1ed3n kho v\u00e0 h\u00e0ng g\u1eedi \u0111i b\u00e1n cu\u1ed1i k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/span><\/p>\n

N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

C\u00f3 TK 611 – Mua h\u00e0ng<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 611.<\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n mua h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 611<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh theo Th\u00f4ng t\u01b0 133 \u2013 TK 642<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 635<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25902,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3440,3441],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25901"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25901"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25901\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25902"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25901"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}