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Advanced Accounting

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

Advanced Accounting

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

ISBN 13:
9780072991888
ISBN 10:
0072991887
Edition: 8th
Format: Hardcover
Copyright: 12/15/2005
Publisher: McGraw-Hill/Irwin
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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.

About the Authors

The Equity Method of Accounting for Investments

(34)

Reporting Investments in Corporate Equity Securities

(3)

Applying the Equity Method

(4)

Criteria for Utilizing the Equity Method

(2)

Accounting for an Investment---The Equity Method

(2)

Accounting Procedures Used in Applying the Equity Method

(2)

Reporting a Change to the Equity Method

(2)

Discussion Question: Does the Equity Method Really Apply Here?

(3)

Reporting Investee Income from Sources Other Than Continuing Operations

(1)

Reporting Investee Losses

(1)

Reporting the Sale of an Equity Investment

(1)

Excess of Investment Cost over Book Value Acquired

(4)

The Amortization Process

(2)

Elimination of Unrealized Gains in Inventory

(2)

Downstream Sales of Inventory

(2)

Discussion Question: Is This Really Only Significant Influence?

(3)

Upstream Sales of Inventory

(1)

Decision Making and the Equity Method

(1)

Criticisms of the Equity Method

(1)

Summary

(13)

Consolidation of Financial Information

(58)

Expansion through Corporate Takeovers

(3)

Why Do Firms Combine?

(1)

Procter & Gamble and Gillette

(1)

Sprint and Nextel

(1)

Symantec and Veritas

(1)

The Consolidation Process

(4)

Business Combinations---Creating a Single Economic Entity

(1)

Control---An Elusive Quality from ARB 51 to FIN 46R

(2)

Consolidation of Financial Information

(1)

Financial Reporting for Business Combinations---SFAS 141

(1)

The Purchase Method: Change in Ownership

(1)

Procedures for Consolidating Financial Information

(10)

SFAS 141: Purchase Method When Dissolution Takes Place

(4)

Related Costs of Business Combinations

(1)

Purchase Method When Separate Incorporation Is Maintained

(4)

2005 FASB Proposals on Financial Reporting for Business Combinations

(6)

The Acquisition Method (Proposed to Replace the Purchase Method)

(1)

Illustrations of the Acquisition Method

(5)

Purchase Price Allocations---Additional Issues---SFAS 141

(3)

Intangibles

(1)

Purchased In-Process Research and Development

(3)

The Pooling of Interests Method of Accounting for Business Combinations

(7)

Continuity of Ownership

(2)

Pooling of Interests When Dissolution Takes Place

(2)

Pooling of Interests When Separate Incorporation Is Maintained

(3)

Pooling of Interests---The Controversy

(2)

FASB Position

(1)

Summary

(5)

Appendix APB No. 16 Criteria for a Pooling of Interests

(17)

Consolidations---Subsequent to the Date of Acquisition

(62)

Consolidation---The Effects Created by the Passage of Time

(1)

SFAS 142---Goodwill and Intangible Assets

(1)

Investment Accounting by the Acquiring Company

(2)

Subsequent Consolidation---Investment Recorded by the Equity Method

(10)

Acquisition Made during the Current Year

(2)

Determining Consolidated Totals

(1)

Consolidation Worksheet

(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

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Advanced Accounting

Advanced Accounting

9780072991888

0072991887

Summary

Author Biography

Table of Contents

Supplemental Materials

Write a Review

Amazon no longer offers textbook rentals. We do!

Advanced Accounting

Advanced Accounting

9780072991888

0072991887

Summary

Author Biography

Table of Contents

Supplemental Materials

Write a Review

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