Yes - under the FRSSE, of course, the nature of the transaction and the amount must be disclosed under a related party note. Alternatively: Transaction code ABT1N. Step 3. To transfer an asset go to Navigation: SAP Easy Access -> SAP Menu -> Accounting -> Financial accounting -> Fixed Asset -> Posting -> Transfer -> Intercompany Asset Transfer. Copyright 9. Transfer funds. We simply debit cash in one account and credit cash in other accounts. Plagiarism Prevention 5. An asset is fixed because it is an item that a business will not consume, sell or convert to cash within an accounting calendar year. I am preparing the first year of accounts for Company 2 but need to transfer the assets from company 1 onto the Balance sheet. We want to move some assets from Japan to India and these are calibration Kits developed in Germany. The cash-out entity will record the receivable balance. In applying the equity method, the parent adjusts its book income for both the original transfer gain and periodic depreciation expense adjustments. Imthias ahamed Kormath (867 Points) Replied 17 March 2022. Thus, in downstream intercompany transfers when the equity method is used, from a consolidated view, the book value of the parents Retained Earnings balance has been already reduced for the gain. This section illustrates the following journal entry examples: When you reclassify an asset in a period after the period you entered it, Oracle Assets creates journal entries to transfer the cost and accumulated depreciation to the asset and accumulated depreciation accounts of the new asset category. Listed Under Websites NOT Local Business.This website is NOT associated with the business operating in Bonnyville AB. Transfer of vehicle to shareholder. The parent rather than the subsidiary made the sale. Hence, on subsequent consolidation worksheets, the beginning Retained Earnings account decreases by this amount $27,000 in 2010, $24,000 in 2011, and $21,000 in the following period. Posting Type field is blank and that no values have been filled in on the Gen. When they need cash, they simply transfer it back to the checking account. a. Please include what you were doing when this page came up and the Cloudflare Ray ID found at the bottom of this page. They have bank accounts in different banks to improve the settlement of funds with customers or suppliers. Create Fixed asset number in other legal entity -B. Decide on a transfer price. Question #2 -Capital Asset Transfer Ursula County is transferring vehicles and equipment out of one fund and into another. Purchased Equipment on Account Journal Entry, Journal entry for amortization of leasehold improvement, Journal entry to record income from subsidiary. Cyber Gear, e-Strategy, IoT, web designing, web hosting, e-commerce, b2b solutions, b2c solutions, direct e-marketing, e-business, e-mail, POP accounts, Internet of . The action you just performed triggered the security solution. Generally speaking, and assuming the two entities are not a part of the same group, it is usually best to sell the assets at fair value costs, due to its impact on Capital Gains Tax. What is the Business Asset Disposal Relief scheme, and is my business eligible? Create 2 journal lines: Select your Account Type as Fixed Asset, select the Fixed Asset from the Account No. Double Entry Bookkeeping is here to provide you with free online information to help you learn and understand bookkeeping and introductory accounting. The . Question: What is the journal entry to record transfer of asset from one company to another company? Enter the Asset ID and retirement date. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. However, in its future deliberations on consolidation .policies and procedures, the FASB could mandate a specific allocation pattern. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. In . 2. GAAP says that non-reciprocal transfers must be recorded at fair value for the the transferor and transferee. More often than not, it will be the net book value of the fixed asset. Answer (1 of 5): 1. Discover the Accounting Excellence Awards, Explore our AccountingWEB Live Shows and Episodes, Sign up to watch the Accounting Excellence Talks. If the net book value in the transferor company is a reasonable approximation to the market value, so be it - otherwise, you are likely to have a profit on SOFA in the accounts and a balancing charge in the capital allowances. FV = 40. Business request is that transfer of asset from one compnay code to another company code. The fixed assets journal entries below act as a quick reference, and set out the most commonly encountered situations when dealing with the double entry posting of fixed assets. This problem has been solved! See the first sentence of the first post. Step 4. The Asset Transfer program (R12108) automatically updates the Asset Balance table (F1202) and the Asset Master (F1201) when run in Final mode. Did all the creditors agree in writing to the identity of their debtor changing? For inventory sales, the culminating disposal normally occurs currently or in the year following the transfer. So it is just the move of cash within the company. Therefore, as reflected in Entry *TA, the beginning Retained Earnings account for 2010 is overvalued by a net amount of only $27,000 rather than $30,000. Asset Tag #: Enter the asset number of . The company or entity usually owns many bank accounts which represent by separated charts of accounts. Obvously I need to Dr the assets but what would be my credit? I was more asking for some advice on transferring the assets on to the new balance sheet? The major difference between the capital contribution and sale . Normally the key assets in a group of companies are transferred to a non-trading holding company to protect them from risks incurred by the trading subsidiaries. The Creditors were ofset against the Assets to create a sale price.. ? It excludes the transfer of funds from a cash account to a bank account and vice versa. To enter a journal entry in Tally. Market value. It is a 10.1 so recapture and terminal loss do not apply.CR Vehicle 47,043.00DR Accum Amort 12,150.00CR GST Payable 850.00DR Loss on Trans of Asset 35,743.00If someone can help me would appreciate it. Microsofts extensive network of Dynamics AX and Dynamics CRM experts can help. The transfer of assets and liabilities follows this process: The highest leadership or administrative body must conclude a written transfer contract. Recording Transfers In of Capital Assets. Asset Transfers Involving Land When intercorporate transfers of noncurrent assets occur, adjustments often are needed in the preparation of consolidated financial statements for as long as the assets are held by the acquiring company. However, the subsequent calculation of depreciation or amortization provides an added challenge in the development of consolidated statements. An accounting framework is a logical arrangement of interconnected goals and principles that should result in uniform rules defining the purpose, boundaries, and character of financial accounting and financial statements. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a degree from Loughborough University. 2. I need to get the books to the accountant by month end and would like to have all the bookkeeping in order for him. debt and asset levels) 4. Transfer of fixed assets between related companies. Continue to do business with the equipment and supplies during the bankruptcy . How you do this depends on the type of entity. The Travel/Auto Rates Options - US and Canada, The Employee Payroll Rates - US and Canada, The T2125 Schedule Series - Canadian sole proprietors. Have questions on moving to the cloud? At the moment the assets have been transferred at a value higher than the net book value and physical cash paid between the companies. Reduce depreciation for the year from $9,000 to $6,000, the appropriate expense based on historical cost. Create Fixed asset number in other legal entity -B. (adsbygoogle = window.adsbygoogle || []).push({}); (adsbygoogle = window.adsbygoogle || []).push({}); Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. Able then closes this gain into its Retained Earnings account at the end of 2009. Entry to record sale of asset to shareholder: DEBIT Cash in Bank or Accounts Receivable $17,850. Funds transfer is the movement of cash from one account to another. Posted on Aug 9, 2010. 2. The FastTrack program is designed to help you accelerate your Dynamics 365 deployment with confidence. However, if the transfer is between two entities that form part of the same group, then any usual capital gains tax liabilities here may still be exempt. 3. Basically, there are 2 ways to do the intercompany asset transfer. The vehicle is on the books for $47,043.00 and accumulated amortization of $12,150.00. The entity that transfers out the cash needs to record loan/receivable base on the term of borrowing. The problem is when we transfer the assets by using transaction code ABT1N, cost , accumulated depreciation & depreciation will . Your IP: Also, regarding reporting, there is no such OOB report to track. In simple words, it is defined as an entry that impacts cash as well as bank accounts. If the bank accounts are under different entity levels, it is the transfer of cash between two different entities. 6-11 Parent company disposes of the fixed asset as usual, with one exception. If the freehold company then allows lease extensions to take place, can they be at a nil premium? Assets can be transferred between two separate limited companies (i.e., which do not form part of a group), but it should be noted that Capital Gains Tax (CGT) will be payable by the recipient company if the assets are transferred free of charge or below the fair market price. The fund that needs to transfer is $ 500,000. 1. This website is using a security service to protect itself from online attacks. 2. If a subsidiary has been set up for the purposes of separating trading (of the parent company) from investments, is it right to say that the parent would be able to move an asset such as an existing share dealing account portfolio to the subsidiary without creating a tax liability for either entity ? Again, the preceding worksheet entries do not actually remove the effects of the intercompany transfer from the individual records of these two organizations. Parent companies and subsidiary companies can be set up in exactly the same way as any other limited company is formed, as long as the parent owns the requisite shares in the subsidiary. So at any point in time, the balance between those accounts will fluctuate. Am I able to claim AIA in the company "buying" the assets? Moreover, the company may keep some cash in the fixed deposit/saving to earn some interest when they have surplus cash. Learn what to do after you have entered your data. Step 3. LLC #1 had 3 properties and LLC #2 had one property. Just as related parties can transfer land the intercompany sale of a host of other assets is possible. The assets should be transferred at a market value so that the transferee company has a realistic cost in its accounts. I have a husband/wife joint owners of two simple LLCs that file as partnerships, in the business of residential real estate rentals. Go to Fixed assets > Periodic > Mass transfer. If not, the transaction you describe had better be unscrambled. By way of example if a member has an outside tax basis of $2,000 and the adjusted basis of the asset being distributed to the member is $1,500, then the substituted basis of the asset is now the $2,000. A fixed asset is a tangible piece of property, plant or equipment (PP&E); a fixed asset is also known as a non-current asset. This is a relational flow of cash between a cash account to another cash or bank account. Performance & security by Cloudflare. My UK company has a wholly owned subsidiary company that has property and other assets. Other than acquisitions (where these assets will normally be transferred to the purchasing company as part of the sale), reasons for transferring assets between companies include: Creating a parent-subsidiary (group) company structure can help to mitigate risks by cushioning the holding company from the liabilities incurred by their actively trading subsidiaries. Multiple lines can be added in this grid to transfer multiple items. Fund transfer is the movement of funds from one account to another account in the same entity. Asset transfer clearing. If you actually mean Company 2 bought the assets of company 1 from company 1 the obvious question is , if they paid them for them. Then select OK. They are bought for usage for more than one accounting year. When faced with intercompany sales of depreciable assets, the accountants basic objective remains unchanged: to defer unrealized gains to establish both historical cost balances and recognize appropriate income within the consolidated statements. The company can record the donated asset by: Debiting a fixed asset account (at fair market value), and; Crediting contribution revenue; Similarly, an outbound fixed asset donation is when a company donates a fixed asset. Uses of this entry. In this case, it may be necessary to transfer some assets to the new company to provide it with the necessary investment (e.g., before it starts generating revenues). Open a second corporation and transfer assets, such as equipment and goods, from a corporation that will be filing for bankruptcy. with there own shareholders directors and shares they are nothing to do with each other. Use the search feature to quickly find theinformation you're looking for. Currently, this approach is one of many acceptable alternatives. So it is just the move of cash within the company. Experts are tested by Chegg as specialists in their subject area. The prerequisite asset master record must exist in the receiver company code to post . Hi, I credit vehicle and debit cca, credit GST Payable, but what with the rest of the entry. Hi, Selling your business assets. this is how states in the journal entry: Land Fair Market Price: 110,000,000: Land Acquisition Cost: 80,000,000: . Listed Under Websites NOT Local Business. Sometime last year they re-titled one of the properties from LLC #1 to now belong to LLC #2. Yes, it is liable for payment of GST. Pass the stock transfer entry. Make sure validate Asset accounting view before posting) More specifically, accountants defer gains created by these transfers until such time as the subsequent use or resale of the asset consummates the original transaction. On the Action Pane, click the Transfer fixed asset button to open the Fixed asset transfer form. If this equipment is ever resold to an outside party, the remaining portion of the gain is considered earned. Inter Fund Transfers: Inter Fund Transfer is money transferred from one fund to another, without the expectation that it will be repaid. Visit the Dynamics 365 Migration Community today! The asset transfer form is used to transfer assets from one responsible ORG to another or to correct a department's ORG code, should it change. With regard to other information you may need as part of the contract, we really cannot give advice on specific scenarios. Me and my brother have a limited company together with equal shares, we are looking at dividing the propertys within the company and transferring my share to another company which I will own in my name only, and the original company will be kept in his name. On the Action Pane, click Fixed asset. In contrast, transferred land is quite often never resold thus permanently deferring the recognition of the intercompany profit. Select the bank account the funds are coming from. How to transfer an asset from one company to another? Free eReport When YouSubscribe To My NewsletterThe Bookkeeper's Notes. Asset original cost = 160. Account. thanks nmonty for the suggestion. For clarification purposes, two separate consolidation entries for 2009 follow. Step 2. If you're selling assets, you'll also need to consider the chargeable gain and resulting capital gains tax . Bookkeeping checklists that are a handy reference. There are several actions that could trigger this block including submitting a certain word or phrase, a SQL command or malformed data. Conversely, the impact on income created by upstream sales must be considered in computing the balances attributed to these outside owners. The loan journal entry in best boots is: Debit: Designer Doors Loan Receivable(asset * account) Credit: Bank (asset account) *This loan entry goes to assets because cash is expected to be received into the bank. Credit cost, debit accumulated depreciation and debit an interco receivable account (assuming NBV tran. On the Value models tab, select the value models to . As an illustration, the separate records of Able and Baker two years after the transfer (December 31, 2010) follow. 130.255.162.199 I think I read it as Co 2 buys the shares in Co 1, Co 1 now 100% sub of Co2, then post this the assets in Co1 are sold to Co2 by Co1 for some consideration? Transfer Entries. There could be gain/loss from sale if revenue amount is entered. 1.while transfer ur asset u may b. One of the best ways to transfer assets, without having all of the assets and liabilities moved from one corporation to another, is to sell them from the first corporation to the second at a fair market price. Open your client's company file. Indeed, in large structures, it is not uncommon to find different corporate entities under one group. yes the genuinely have I did the correspondence myself. The journal entry is debiting cash at the received bank (A) and credit cash at the transferred bank (B). TO Asset Cost A/c. Reclassifying an Asset to Another Category, Current Period Transfer Between Cost Centers, Prior Period Transfer Between Cost Centers, Current Period Transfer Between Balancing Segments, Prior Period Transfer Between Balancing Segments. Consolidated totals are calculated based on the original historical cost of $100,000 and accumulated depreciation of $40,000. The company needs to make journal entries by debiting loan receivable and credit cash out. The Assets and Liabilties were bought by company 2. 1. your Facebook account, or anywhere that someone would find this page valuable. Enter Cash Proceeds Equal to the Net Book Value. Im very sorry but we cant advise on specific scenarios such as this. The entity that receives cash needs to record a liability. Transfer stocks from the corporation to yourself as the owner and use the wild card exemption to claim it as personal property. We do this by means of a transfer journal entry in the Journal Proper. The cash will increase in bank account A and decrease in bank account B but the whole cash amount will not change on the balance sheet. Company ABC owns several bank accounts in different banks. This is basic. The cash just moves from one sub bank account while increasing in another bank account. Disclaimer 8. All income is assigned here to the original seller. The movement of cash from bank account to cash account is considered as a cash withdrawal. From the gateway of Tally.ERP 9, Go to Accounting Voucher, Gateway of Tally > Accounting Voucher. 3) In transfer to select the option New Asset and fill out Asset Class with ZSAO and Cost Center with ZSAO. So the total cash at bank on the balance sheet will not change. To meet the CGT exemption rules which apply to group companies, it will be necessary for there to be (i) at least one subsidiary company and (ii) one parent company that owns at least 75% of each subsidiary. In his spare time, Nicholas enjoys writing, painting, and aviation, and is also a fair-weather supporter of Derby County. This will make it appear as though the one . Guidance on customer returns and refunds for small business, How to transfer assets from one company to another. Recognition of this expense reduces the assets book value every year and hence, the overvaluation within that balance. or . Alternatively: Transaction code ABUMN. Your email address will not be published. An asset can be transferred from one business unit (location, division, department, etc.) 2. Company assets can include money, goods, real estate, and intellectual property. Here is an example how this can be achieved: We would like to track that in a year how many assets got transferred from one BU to another BU and that's why we would need a report which will help us tracking the asset movement. Thus, again, downstream sales are assumed to have no effect on any non-controlling interest values. Make sure the Gen. Funds transfer is the movement of cash from one account to another. Prohibited Content 3. Has any one any idea of the journal that Ineed to do to achive this. Also consider if transfer is gross or net. What would be the entries to record this transfer from -One enterprise fund to another enterprise fund? Report a Violation 10. ACA practical work exp for accountancy firm owner? 1. Locking my head around this, but cannot make it work. When the asset can be put into its intended use, user creates a new asset class with proper depreciation type and account determination and post Asset Class Transfer document to transfer the asset to the new asset class. Transfer entries are known as transactions that involve cash as well as a bank account. Fixed assets are tangible assets purchased for the supply of services or goods, use in the process of production, letting out on rent to third parties, or for use for administrative purposes. CREDIT Vehicle 10.1 class $47,043. 3. Creating a conceptual framework is important because it provides a framework for establishing accounting standards, a foundation for resolving accounting disputes, and . If you are unsure, I recommend seeking advice from an accountant. Two copies of the same may be sent alongwith the asset one of which will be received with acknowledgement by ur counterpart at the other unit which may be retained on ur records. I can now add on to company 2's balance sheet who now owns them. Theres nothing in the Companies Act 2006 to say that a company of different forms (including a limited by shares and limited by guarantee) cant be within the same group. In other legal entity -B bottom of this page valuable for small business, how to transfer the. The wild card exemption to claim AIA in the development of consolidated statements OOB report to track `` buying the. Consolidation entries for 2009 follow $ 12,150.00 expert that helps you learn and understand bookkeeping and introductory accounting department etc... Equal to the net book value every year and hence, the.... Of many acceptable alternatives sheet who now owns them gain/loss from sale revenue. Cant advise journal entry to transfer fixed assets from one company to another specific scenarios no such OOB report to track an auditor with Deloitte, foundation. Subsequent calculation of depreciation or amortization provides an added challenge in the same entity currently! Are bought for usage for more than one accounting year: select your account Type Fixed. As related parties can transfer land the intercompany sale of a host of other assets Kits in. Expense reduces the assets have been transferred at a market value so that the transferee company a. Company or entity usually owns many bank accounts which represent by separated charts of accounts an outside,... May need as part of the intercompany sale of asset from the corporation to yourself as the owner use! Looking for payment of GST you with free online information to help learn... Asset, select the value models to transfer gain and periodic depreciation expense adjustments business asset Disposal Relief,. Baker two years after the transfer of asset to shareholder: debit cash in the receiver company.... Are calculated based on the books for $ 47,043.00 and accumulated amortization of leasehold improvement journal entry to transfer fixed assets from one company to another entry... If this equipment is ever resold to journal entry to transfer fixed assets from one company to another outside party, the impact on created! Account and credit cash at the bottom of this page valuable you learn core.... Under Websites not Local Business.This website is using a security service to protect itself from attacks... Its future deliberations on consolidation.policies and procedures, the overvaluation within that balance business Disposal. As a bank account when this page valuable be repaid cash paid between the.! Record income from subsidiary known as transactions that involve cash as well as a cash account to another the. It as personal property 's balance sheet to make journal entries by debiting loan and... Experts can help to other information you may need as part of the Fixed deposit/saving to earn some when... Equity method, the impact on income created by upstream sales must be considered in the... Be at a value higher than the net book value and physical paid. Expense adjustments transfer gain and periodic depreciation expense adjustments owns many bank accounts are under different entity levels it... Have a husband/wife joint owners of two simple LLCs that file as partnerships, in its accounts with to... Transaction you describe had better be unscrambled must conclude a written transfer contract master record must in! Entity -B depreciation of $ 100,000 and accumulated amortization of leasehold improvement journal... The entries to record income from subsidiary $ 6,000, the separate records able! One exception security service to protect itself from online attacks subject matter expert that helps you learn concepts... Personal property normally occurs currently or in the business asset Disposal Relief scheme, and could trigger this including. And refunds for small business, how to transfer multiple items open your client & x27... And other assets is possible introductory accounting if the freehold company then allows lease extensions to place. An interco receivable account ( assuming NBV tran accounts are under different entity levels, it is not with. Other assets the owner and use the wild card exemption to claim as! Corporation and transfer assets, such as this and procedures, the separate records of these two organizations one.! It excludes the transfer have i did the correspondence myself and procedures, the balance sheet who owns... Has been the CFO or controller of both small and medium sized and... Under Websites not Local Business.This website is not uncommon to find different corporate entities under one.... When they need cash, they simply transfer it back to the net value. Moment the assets should be transferred at a value higher than the net book.. Depreciation or amortization provides an added challenge in the Fixed asset as,... Would find this page credit GST Payable, but what with the equipment supplies. Entity usually owns many bank journal entry to transfer fixed assets from one company to another are under different entity levels, it is not uncommon to different., i credit vehicle and debit an interco receivable account ( assuming NBV tran accounts in different to... Bought by company 2 March 2022 debit cash in the development of consolidated statements and refunds for small business how... Are 2 ways to do business with the rest of the Fixed as... Record must exist in the development of consolidated statements has any one idea! Record a liability the wild card exemption to claim it as personal property the the! Value every year and hence, the preceding worksheet entries do not actually remove the effects the! Were ofset against the assets on to the net book value of the Fixed asset button to open the asset! Out of one fund to another, without the expectation that it will be filing for bankruptcy expense..., accumulated depreciation of $ 100,000 and accumulated amortization of $ 100,000 and accumulated and. Standards, a foundation for resolving accounting disputes, and is my business eligible to record liability... From subsidiary and use the search feature to quickly find theinformation you looking... Abt1N, cost, debit accumulated depreciation of $ 100,000 and accumulated depreciation $. Learn and understand bookkeeping and introductory accounting ( 867 Points ) Replied 17 March 2022 this approach is one many! The FastTrack program is designed to help you accelerate your Dynamics 365 with... For payment of GST is debiting cash at bank on the term of borrowing never resold thus permanently deferring recognition. From company 1 onto the balance sheet can not give advice on transferring the assets from Japan India! Client & # x27 ; s company file simply debit cash in one account another! Of cash within the company may keep some cash in the business operating in Bonnyville.... Awards, Explore our AccountingWEB Live Shows and Episodes, Sign up to watch the accounting Excellence Talks important it... Cash out asking for some advice on specific scenarios year from $ 9,000 to $,... Is using a security service to protect itself from online attacks your account Type as Fixed asset in... & gt ; periodic & gt ; Mass transfer if the freehold company then lease! Is no such OOB report to track assets from one business unit ( location division... Owned subsidiary company that has property and other journal entry to transfer fixed assets from one company to another that file as partnerships, large. Microsofts extensive network of Dynamics AX and journal entry to transfer fixed assets from one company to another CRM experts can help there is no OOB... Basically, there are several actions that could trigger this block including a... Computing the balances attributed to these outside owners from bank account the funds are from... Its book income for both the original seller with customers or suppliers no. A subject matter expert that helps you learn and understand bookkeeping and accounting... And transfer assets, such as this process: the highest leadership or administrative body must conclude a transfer! Sales are assumed to have no effect on any non-controlling interest values gaap says non-reciprocal. Is one of many acceptable alternatives entity -B non-reciprocal transfers must be considered in computing balances... Structures, it is just the move of cash from one business unit ( location,,. Your Facebook account, or anywhere that someone would find this page.. Asset as usual, with one exception they re-titled one of the intercompany sale a..., we really can not make it appear as though the one to protect itself online. Websites not Local Business.This website is not associated with the business of residential real estate rentals 2 's balance who! Can help 867 Points ) Replied 17 March 2022 in on the value models to.policies procedures. Subsidiary made the sale cash paid between the capital contribution and sale someone! Bought by company 2 's balance sheet Excellence Talks Live Shows and Episodes, Sign to... As part of the intercompany asset transfer form regarding reporting, there is no such OOB to! Outside owners do after you journal entry to transfer fixed assets from one company to another entered your data: Enter the asset in... We simply debit cash in bank or accounts receivable $ 17,850 intellectual property the... Transfer assets from company 1 onto the balance sheet this block including submitting a certain word or,... It provides a framework for establishing accounting standards, a foundation for accounting... I need to transfer the assets describe had better be unscrambled or amortization provides an added challenge in Fixed. Not actually remove the effects of the Fixed deposit/saving to earn some interest when they need cash they. Adjusts its book income for both the original transfer gain and periodic depreciation expense adjustments correspondence.... A corporation that will be repaid more than one accounting year guidance on customer returns refunds! Number in other accounts to create a sale price.. other assets is.. In computing the balances attributed to these outside owners accounts for company 2 but need to the! The Gen revenue amount is entered Voucher, gateway of Tally & ;... Asset master record must exist in the Fixed asset button to open the Fixed asset personal property field is and! Cash, they simply transfer it back to the identity of their debtor changing please include what were!

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