Examples include prepaid expenses, accounts receivable, accounts payable, work in progress, accrued expenses and deferred taxes. Make the payment for the prepaid expense. ._1QwShihKKlyRXyQSlqYaWW{height:16px;width:16px;vertical-align:bottom}._2X6EB3ZhEeXCh1eIVA64XM{margin-left:3px}._1jNPl3YUk6zbpLWdjaJT1r{font-size:12px;font-weight:500;line-height:16px;border-radius:2px;display:inline-block;margin-right:5px;overflow:hidden;text-overflow:ellipsis;vertical-align:text-bottom;white-space:pre;word-break:normal;padding:0 4px}._1jNPl3YUk6zbpLWdjaJT1r._39BEcWjOlYi1QGcJil6-yl{padding:0}._2hSecp_zkPm_s5ddV2htoj{font-size:12px;font-weight:500;line-height:16px;border-radius:2px;display:inline-block;margin-right:5px;overflow:hidden;text-overflow:ellipsis;vertical-align:text-bottom;white-space:pre;word-break:normal;margin-left:0;padding:0 4px}._2hSecp_zkPm_s5ddV2htoj._39BEcWjOlYi1QGcJil6-yl{padding:0}._1wzhGvvafQFOWAyA157okr{font-size:12px;font-weight:500;line-height:16px;border-radius:2px;margin-right:5px;overflow:hidden;text-overflow:ellipsis;vertical-align:text-bottom;white-space:pre;word-break:normal;box-sizing:border-box;line-height:14px;padding:0 4px}._3BPVpMSn5b1vb1yTQuqCRH,._1wzhGvvafQFOWAyA157okr{display:inline-block;height:16px}._3BPVpMSn5b1vb1yTQuqCRH{background-color:var(--newRedditTheme-body);border-radius:50%;margin-left:5px;text-align:center;width:16px}._2cvySYWkqJfynvXFOpNc5L{height:10px;width:10px}.aJrgrewN9C8x1Fusdx4hh{padding:2px 8px}._1wj6zoMi6hRP5YhJ8nXWXE{font-size:14px;padding:7px 12px}._2VqfzH0dZ9dIl3XWNxs42y{border-radius:20px}._2VqfzH0dZ9dIl3XWNxs42y:hover{opacity:.85}._2VqfzH0dZ9dIl3XWNxs42y:active{transform:scale(.95)} It is an asset because the expense has already . The adjusting journal entry for a prepaid expense, however, does affect both a companys income statement and balance sheet. With a focus on industry applications and research, the online program is designed with maximum flexibility for today's working professionals. It integrates with external, Read More Is spreadsheet an accounting software?Continue, Your email address will not be published. Size of company.2, Your accounting software functionality/ies - the amount of effort to amortize. ._1sDtEhccxFpHDn2RUhxmSq{font-family:Noto Sans,Arial,sans-serif;font-size:14px;font-weight:400;line-height:18px;display:-ms-flexbox;display:flex;-ms-flex-flow:row nowrap;flex-flow:row nowrap}._1d4NeAxWOiy0JPz7aXRI64{color:var(--newCommunityTheme-metaText)}.icon._3tMM22A0evCEmrIk-8z4zO{margin:-2px 8px 0 0} ._1x9diBHPBP-hL1JiwUwJ5J{font-size:14px;font-weight:500;line-height:18px;color:#ff585b;padding-left:3px;padding-right:24px}._2B0OHMLKb9TXNdd9g5Ere-,._1xKxnscCn2PjBiXhorZef4{height:16px;padding-right:4px;vertical-align:top}.icon._1LLqoNXrOsaIkMtOuTBmO5{height:20px;vertical-align:middle;padding-right:8px}.QB2Yrr8uihZVRhvwrKuMS{height:18px;padding-right:8px;vertical-align:top}._3w_KK8BUvCMkCPWZVsZQn0{font-size:14px;font-weight:500;line-height:18px;color:var(--newCommunityTheme-actionIcon)}._3w_KK8BUvCMkCPWZVsZQn0 ._1LLqoNXrOsaIkMtOuTBmO5,._3w_KK8BUvCMkCPWZVsZQn0 ._2B0OHMLKb9TXNdd9g5Ere-,._3w_KK8BUvCMkCPWZVsZQn0 ._1xKxnscCn2PjBiXhorZef4,._3w_KK8BUvCMkCPWZVsZQn0 .QB2Yrr8uihZVRhvwrKuMS{fill:var(--newCommunityTheme-actionIcon)} Instead, charge these smaller amounts to expense as incurred. In short, one must be able to rationalize the treatment and be able to defend it to the auditors. Is the company more focused on the P&L or cashflow management? For instance, a company can capitalize the expense . Many times these incentives can include "free rent" at either . The initial journal entry for Company A would be as follows: At the end of one . Company A signs a one-year lease on a warehouse for $10,000 a month. Prepayment can happen when a buyer wants preferred treatment for an order, or when the seller refuses to extend credit to a buyer, or when the buyer is on the cash basis of accounting . .FIYolDqalszTnjjNfThfT{max-width:256px;white-space:normal;text-align:center} In other words, prepaid expenses are expenditures paid in one accounting period, but will not be recognized until a later accounting period. If your accounting software allows auto amortization at point of input and does not require additional steps. When a company prepays for an expense, it is recognized as a prepaid asset on the balance sheet, with a simultaneous entry being recorded that reduces the company's cash (or payment account) by the same amount. USA GAAP and Pre-Paid Expenses. Prepaid Expenses | Complete Guide on Prepaid Expenses in detail - EduCBA All business units are responsible for ensuring compliance pertaining to this IRM and with the internal control requirements outlined in IRM 1.35.5, Advances, Prepaid Expenses and Other Assets. The journal entry is: At the end of each period, the company amortizes the prepaid expenses account with the following journal entry, which will charge the entire amount of the prepaid insurance to expense by the end of the year. While US GAAP's guidance is also spread over several topics, it is fairly straight forward. If a measure is . GAAP allows companies to capitalize the full costs of acquiring an asset and preparing it for use. Thanks Emerson.This is in regard to things like hardware/software maintenance/service contracts and small health department licenses. Click to see full answer What is accounting its advantages and disadvantages?Advantages and Disadvantages of Accounting: The advantages of, Read More What are the disadvantage of AIS?Continue, for 30 daysTry Xero free for 30 days.Click to see full answer What happens after Xero free trial?What happens at the end of my free trial? Some think this is overkill, but if you are reporting monthly (to management for example), you don't want 12 months worth of insurance(or any similar item) showing up all in a single month. GAAP Rules for Capital Expenditures | Small Business - Chron Consolidation | IFRS and US GAAP For revenue to be earned, a product or service must have been completed. To be an actual purchase, it needs to include several details. Prepaid Expenses [Asset] . Here are some examples to keep in mind. Drexel University accrues prepaid expenses based on a minimum invoice threshold of $25,000. There might also need to be an exception for report timing - for a calendar-year company, a $20k January expense might be fine, while a $15k December expense could be problematic. gaap prepaid expenses threshold - eachoneteachoneffi.com $30,000 / $4,000,000 * 100% = 0.08%. CI submits a . Under prior law, the gross-receipts threshold for the cash method was only $5 million. The same as you'd do for a 12 month insurance policy. As the benefits of the underlying assets are realized over time, the amount is then charged to expense. Your fixed asset $$ threshold should affect this. This . Thread starter eas34567; Start date Sep 8, 2016; E. eas34567. Nothing under 13 months might be fine if only audited annual financials are looked at, but might not work for quarterly/monthly reports. Can you file a section 168 bonus depreciation for a Tesla purchased for business purposes? Accounting along with the completed prepaid expense form and they will relieve the charge out of the expense account 4040 to prepaid account A180 in the following fiscal year. Published on 26 Sep 2017. For example, a company uses leased . IFRS (provision) US GAAP (loss contingency) A legal claim has a 75% chance of being settled for $600 and a 25% chance of being dismissed. I am going to propose $5K and nothing under 13 months. Statewide Accounting Policy & Procedure - State Accounting Office of Company B which is very small and generates a net income of $90,000. Read More Accounting billing time software how toContinue, Let me guide you how: Download and install a trial version of the latest QuickBooks Desktop. 1. Click to see full answer. Prepaid expenses - Canada.ca These are both asset accounts and do not increase or decrease a companys balance sheet. If you have questions or would like more information, please contact Bella Wang at bwang@windes.com or 844.4WINDES (844.494.6337). If the useful life is one year, as you state, then such costs 12th each month over the course of said year. ", Want to join the conversation? Accrual and Deferral Process - Office of the Comptroller The establishment of a prepaid expenditure as a legitimate business purpose in agriculture is straightforward. However, a prepaid expense may be immediately deductible if: it is excluded expenditure (explained more below) the 12-month rule applies, or. For 2022, it's $27 million. Set a calendar reminder to schedule regular bill review sessions. Is Prepaid Expense an Asset? - Financial Falconet PDF Prepaid/Deposits Policy and Procedure - Liberty University If not, reconcile the two and adjust as necessary. The financial reporting framework in the UK is effective from 1 January 2015. Companies can only recognize interest expense as they incur expenses to construct the asset. by Eileen Rojas. At the end of each month, your client's accounting personnel need to prepare a journal entry to book the expired portion of the prepaid expense. A best practice is to not record smaller expenditures into the prepaid expenses account, since it takes too much effort to track them over time. Prepaid Expenses - Examples, Accounting for a Prepaid Expense PDF Prepaid Expenses Policy - Eastern Michigan University I will explain a scenario and my questions. Prepaid Expense | Business Affairs - University Of Oregon For the rest of small businesses, the expensing threshold was set at $500. Materiality - entities generally have a capitalization threshold policy which expenses need to exceed before being considered for leasehold improvements or capitalization and 2. As a financial incentive, lessors quite often offer incentives in order to solicit a lessee into entering a rental contract. The expense would show up on the income statement while the decrease in prepaid rent of $10,000 would reduce the assets on the balance sheet by $10,000. There are three tests for prepaid expenses. ._9ZuQyDXhFth1qKJF4KNm8{padding:12px 12px 40px}._2iNJX36LR2tMHx_unzEkVM,._1JmnMJclrTwTPpAip5U_Hm{font-size:16px;font-weight:500;line-height:20px;color:var(--newCommunityTheme-bodyText);margin-bottom:40px;padding-top:4px;text-align:left;margin-right:28px}._2iNJX36LR2tMHx_unzEkVM{-ms-flex-align:center;align-items:center;display:-ms-flexbox;display:flex}._2iNJX36LR2tMHx_unzEkVM ._24r4TaTKqNLBGA3VgswFrN{margin-left:6px}._306gA2lxjCHX44ssikUp3O{margin-bottom:32px}._1Omf6afKRpv3RKNCWjIyJ4{font-size:18px;font-weight:500;line-height:22px;border-bottom:2px solid var(--newCommunityTheme-line);color:var(--newCommunityTheme-bodyText);margin-bottom:8px;padding-bottom:8px}._2Ss7VGMX-UPKt9NhFRtgTz{margin-bottom:24px}._3vWu4F9B4X4Yc-Gm86-FMP{border-bottom:1px solid var(--newCommunityTheme-line);margin-bottom:8px;padding-bottom:2px}._3vWu4F9B4X4Yc-Gm86-FMP:last-of-type{border-bottom-width:0}._2qAEe8HGjtHsuKsHqNCa9u{font-size:14px;font-weight:500;line-height:18px;color:var(--newCommunityTheme-bodyText);padding-bottom:8px;padding-top:8px}.c5RWd-O3CYE-XSLdTyjtI{padding:8px 0}._3whORKuQps-WQpSceAyHuF{font-size:12px;font-weight:400;line-height:16px;color:var(--newCommunityTheme-actionIcon);margin-bottom:8px}._1Qk-ka6_CJz1fU3OUfeznu{margin-bottom:8px}._3ds8Wk2l32hr3hLddQshhG{font-weight:500}._1h0r6vtgOzgWtu-GNBO6Yb,._3ds8Wk2l32hr3hLddQshhG{font-size:12px;line-height:16px;color:var(--newCommunityTheme-actionIcon)}._1h0r6vtgOzgWtu-GNBO6Yb{font-weight:400}.horIoLCod23xkzt7MmTpC{font-size:12px;font-weight:400;line-height:16px;color:#ea0027}._33Iw1wpNZ-uhC05tWsB9xi{margin-top:24px}._2M7LQbQxH40ingJ9h9RslL{font-size:12px;font-weight:400;line-height:16px;color:var(--newCommunityTheme-actionIcon);margin-bottom:8px} Hopefully, this article cleared up some gray areas that may have otherwise been a conversation starter during an audit. gaap prepaid expenses threshold - Tea-tree-oil.eu You can deduct the other half as an expense in 2022. $600 (most likely outcome) $600 (most likely outcome) A legal claim might be settled between $400 and $600. At the end of one month, Company A would have used up one month of its insurance policy. In November 2015, the IRS raised this threshold amount from $500 to $2,500. Regardless of whether it's insurance, rent, utilities, or any other expense that's paid in advance, it should be recorded in the appropriate prepaid asset account. The adjusting journal entry is done each month, and at the end of the year, when the insurance policy has no future economic benefits, the prepaid insurance balance would be 0. What Are Prepaid Expenses? (Plus How To Record Them) Under this limit, if your prepaid expenses equal 50% or more of your deductible non-prepaid expenses for the taxable year, the prepaid expenses are only deductible as the purchased items are consumed. .LalRrQILNjt65y-p-QlWH{fill:var(--newRedditTheme-actionIcon);height:18px;width:18px}.LalRrQILNjt65y-p-QlWH rect{stroke:var(--newRedditTheme-metaText)}._3J2-xIxxxP9ISzeLWCOUVc{height:18px}.FyLpt0kIWG1bTDWZ8HIL1{margin-top:4px}._2ntJEAiwKXBGvxrJiqxx_2,._1SqBC7PQ5dMOdF0MhPIkA8{vertical-align:middle}._1SqBC7PQ5dMOdF0MhPIkA8{-ms-flex-align:center;align-items:center;display:-ms-inline-flexbox;display:inline-flex;-ms-flex-direction:row;flex-direction:row;-ms-flex-pack:center;justify-content:center} Expense vs. Depreciation: Key Differences and When To Choose Each Software Capitalization Rules under US GAAP and GASB - LeaseQuery If you, Read More How do I make a free Xero account?Continue. (Note: General Accounting reserves the right to adjust this threshold based on analysis of activity). If you are purchasing seed corn in late fall to take advantage of discounts, that fits this test. Tangible asset purchases less than $2,500 can now be posted directly to an expense account, avoiding the process of setting up fixed assets and adding the item to the depreciation schedule. the end of the taxable year following the taxable year in which the payment is made. Under the GAAP, either the LIFO or FIFO (First in . Your fixed asset $$ threshold should affect this. The initial journal entry for a prepaid expense does not affect a companysfinancial statements. If private, how frequently does the ownership / banks / senior management receive audited and/or independently reviewed financials? If you can expense a $700 dollar laptop, you can can expense a subscription (or whatever type).4. PDF GA-503 Expense Recognition and Prepaid Assets - web.iit.edu Prepaid assets are required to separately stated on the balance sheet or in a footnote in accordance with S-X 5-02 (7). The first step is to make the payment for the prepaid expense on the company's balance sheet. In business terms, a prepaid expense is money you pay in the present for services or products that will be used in the future. In other words, it is a future expense whose payment is made in advance. , Director of Finance Prepaid expenses are future expenses that have been paid in advance. 3. Rules to Capitalize Fixed Assets as per GAAP - jonas Muthoni The $600 outcome has a 75% probability . The real world answer is that if it won't change the user of the financial statement's view of the company it's not worth spending time on - at least as long as there isn't fraud or potential fraud. . ._2ik4YxCeEmPotQkDrf9tT5{width:100%}._1DR1r7cWVoK2RVj_pKKyPF,._2ik4YxCeEmPotQkDrf9tT5{display:-ms-flexbox;display:flex;-ms-flex-align:center;align-items:center}._1DR1r7cWVoK2RVj_pKKyPF{-ms-flex-pack:center;justify-content:center;max-width:100%}._1CVe5UNoFFPNZQdcj1E7qb{-ms-flex-negative:0;flex-shrink:0;margin-right:4px}._2UOVKq8AASb4UjcU1wrCil{height:28px;width:28px;margin-top:6px}.FB0XngPKpgt3Ui354TbYQ{display:-ms-flexbox;display:flex;-ms-flex-align:start;align-items:flex-start;-ms-flex-direction:column;flex-direction:column;margin-left:8px;min-width:0}._3tIyrJzJQoNhuwDSYG5PGy{display:-ms-flexbox;display:flex;-ms-flex-align:center;align-items:center;width:100%}.TIveY2GD5UQpMI7hBO69I{font-size:12px;font-weight:500;line-height:16px;color:var(--newRedditTheme-titleText);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.e9ybGKB-qvCqbOOAHfFpF{display:-ms-flexbox;display:flex;-ms-flex-align:center;align-items:center;width:100%;max-width:100%;margin-top:2px}.y3jF8D--GYQUXbjpSOL5.y3jF8D--GYQUXbjpSOL5{font-weight:400;box-sizing:border-box}._28u73JpPTG4y_Vu5Qute7n{margin-left:4px} The landlord requires that Company A pays the annual amount ($120,000) upfront at the beginning of the year. I work as a volunteer with nonprofits usually under $150K in revenue. My company doesn't have a lower bound threshold, so we try to get everything (to my dismay), it's a $700mm business and we have $36 vehicle registrations in prepaid, but on a class basis vehicle registrations are close to $1mil a year. 3. Materiality Concept as per GAAP and FASB - WallStreetMojo Financial Modeling & Valuation Analyst (FMVA), Commercial Banking & Credit Analyst (CBCA), Capital Markets & Securities Analyst (CMSA), Certified Business Intelligence & Data Analyst (BIDA), Financial Planning & Wealth Management (FPWM), is insurance paid in advance and that has not yet expired on the date of the. To do this, When first recording the prepaid expense entry, you should. And while we're talking about rent, you should also consider the impact of the new accounting standard on leases, ASU 2016-02, Leases, effective beginning in 2020 for private calendar-year companies (2019 for SEC filers). How do I check my BBPS transaction status. The general rule is that you can't prepay business expenses for a future year and deduct them from the current year's taxes. In the instance of asset depreciation . One of the more common forms of prepaid expenses is insurance, which is usually paid in advance. (Note: General Accounting reserves the right to adjust this threshold based on analysis of activity). For a recurring revenue subscription business. The time of year in which the expenditure was made. Prepaid Expenses, Accrued Income and Income Received in Advance - VEDANTU Prepaid Expense Threshold? : r/Accounting - Reddit Therefore, prepaid insurance must be adjusted: Note: One month corresponds to $2,000 ($24,000 x 1/12) in insurance policy. However, preparation of carve-out financial statements can result in adoption of an accounting principle or a change in accounting principle due to (1) materiality differences between the parent entity and the carve-out business, (2) newly issued . Increases Financial Visibility. In the U.S., these accounting standards have been established by the Financial Accounting Standards Board (FASB) and the American Institute of Certified . General Accounting processes all prepaid expense deferrals and accruals for all of Drexel University and its subsidiaries. Adjusted EBITDA in Q4 of 2022, a non-GAAP measurement which excludes expenses for non-cash share-based compensation and for non-recurring items, yielded a loss of ($11.5) million, compared with a . In addition, for tax years beginning after 2017, the TCJA modifies Section 451 of the Internal . Professional view allows downloads all the COAs in Excel format. Your problem is actually the nuisance and not the threshold level. While this is all well and good, we sometimes forget that there are some rules to the prepaid expense game. Prepaid expense, being an 'expense' is still recorded in the asset side of the balance sheet as this is an advanced payment for the goods and services to be received in the future. the prepaid is relieved to rent expense with a credit to prepaid rent and a debit to rent expense. The academic "ivory tower" answer is that everything should run through prepaid to maintain revenue matching. Prepaid and Accrued Expenses :: Controller's Office - Swarthmore College Refer to the first example of prepaid rent. The basic accounting for a prepaid expense follows these steps: Upon the initial recordation of a supplier invoice in the accounting system, verify that the item meets the company's criteria for a prepaid expense (asset). To do this, debit your Expense account and credit your Prepaid Expense account. Generally Accepted Accounting Practice in the UK (UK GAAP) is the body of accounting standards and other guidance published by the UK's Financial Reporting Council (FRC). @keyframes _1tIZttmhLdrIGrB-6VvZcT{0%{opacity:0}to{opacity:1}}._3uK2I0hi3JFTKnMUFHD2Pd,.HQ2VJViRjokXpRbJzPvvc{--infoTextTooltip-overflow-left:0px;font-size:12px;font-weight:500;line-height:16px;padding:3px 9px;position:absolute;border-radius:4px;margin-top:-6px;background:#000;color:#fff;animation:_1tIZttmhLdrIGrB-6VvZcT .5s step-end;z-index:100;white-space:pre-wrap}._3uK2I0hi3JFTKnMUFHD2Pd:after,.HQ2VJViRjokXpRbJzPvvc:after{content:"";position:absolute;top:100%;left:calc(50% - 4px - var(--infoTextTooltip-overflow-left));width:0;height:0;border-top:3px solid #000;border-left:4px solid transparent;border-right:4px solid transparent}._3uK2I0hi3JFTKnMUFHD2Pd{margin-top:6px}._3uK2I0hi3JFTKnMUFHD2Pd:after{border-bottom:3px solid #000;border-top:none;bottom:100%;top:auto} In the firm's balance sheet, such an expense is shown as an asset. the college utilizes a threshold of $1,000. To review prepaid expense account codes or any other general ledger accounts, use FGITBAL . I went with same threshold for capex and prepaids - $1k. We will look at two examples of prepaid expenses: Example #1. WAY too much work. It is updated annually to incorporate pronouncements issued by FASAB through June 30 of each year. Generally, the accounting policies of the carve-out business should reflect the historical accounting policies applied by the parent entity. The best practice here is to secure an invoice that clearly states a definitive quantity, quality, and price for the item purchased. Primarily for accountants and aspiring accountants to learn about and discuss their career choice. One of the key differences between these two accounting standards is the accounting method for inventory costs. An example of a prepaid expense is insurance, which is frequently paid in advance for multiple future periods; an entity initially records this expenditure as a prepaid expense (an asset), and then charges it to expense over the usage period. How do I import bank transactions into QuickBooks Desktop 2021? The prepaid expense begins as an asset on the balance sheet. The materiality of the expenditure in relation to total income for the year. I agree it might be too high or too low and wondering if there was some guidance. Generally, a prepaid expense is deductible over the eligible service period, or 10 years if that is less, rather than being immediately deductible. As you use the prepaid item. These differences are illustrated in the following example. US GAAP Chart of Accounts | IFRS and US GAAP PDF OFFICIAL POLICY 2.2.2.2 Prepaid Expenses 10/13/2020 - College Of Charleston There are two primary points to review if you are wondering if the IRS considers you a syndicate: Prepaid expenses can be a helpful tool for farming and ranching operations. GAAP & Capitalization of Assets Rules | Pocketsense Click to see full answer How do I import, Read More How do I import old data into QuickBooks?Continue, Spreadsheet software, also known as a spreadsheet program or spreadsheet application, was first created as a tool for accounting and bookkeeping tasks, but it is now widely used in other contexts where tabular lists can be used, modified, and collaborated. NAIC - Supporting Insurance, Regulators, & Public Interest I feel for you. If the company makes a one-time payment of $24,000 for an . File your paper bills in a designated place. Generally Accepted Accounting Principles (GAAP) are a set of rules, guidelines, and principles that U.S. companies of all sizes and across industries adhere to. Another item commonly found in the prepaid expenses account is prepaid rent. References U.S. Internal Revenue Service: Internal Revenue Manual -- Property . So one firm may have a different threshold for the same client. 3. Uk Gaap | Icaew Once all amortizations have been completed, verify that the total in the spreadsheet matches the total balance in the prepaid expenses account. .Rd5g7JmL4Fdk-aZi1-U_V{transition:all .1s linear 0s}._2TMXtA984ePtHXMkOpHNQm{font-size:16px;font-weight:500;line-height:20px;margin-bottom:4px}.CneW1mCG4WJXxJbZl5tzH{border-top:1px solid var(--newRedditTheme-line);margin-top:16px;padding-top:16px}._11ARF4IQO4h3HeKPpPg0xb{transition:all .1s linear 0s;display:none;fill:var(--newCommunityTheme-button);height:16px;width:16px;vertical-align:middle;margin-bottom:2px;margin-left:4px;cursor:pointer}._1I3N-uBrbZH-ywcmCnwv_B:hover ._11ARF4IQO4h3HeKPpPg0xb{display:inline-block}._2IvhQwkgv_7K0Q3R0695Cs{border-radius:4px;border:1px solid var(--newCommunityTheme-line)}._2IvhQwkgv_7K0Q3R0695Cs:focus{outline:none}._1I3N-uBrbZH-ywcmCnwv_B{transition:all .1s linear 0s;border-radius:4px;border:1px solid var(--newCommunityTheme-line)}._1I3N-uBrbZH-ywcmCnwv_B:focus{outline:none}._1I3N-uBrbZH-ywcmCnwv_B.IeceazVNz_gGZfKXub0ak,._1I3N-uBrbZH-ywcmCnwv_B:hover{border:1px solid var(--newCommunityTheme-button)}._35hmSCjPO8OEezK36eUXpk._35hmSCjPO8OEezK36eUXpk._35hmSCjPO8OEezK36eUXpk{margin-top:25px;left:-9px}._3aEIeAgUy9VfJyRPljMNJP._3aEIeAgUy9VfJyRPljMNJP._3aEIeAgUy9VfJyRPljMNJP,._3aEIeAgUy9VfJyRPljMNJP._3aEIeAgUy9VfJyRPljMNJP._3aEIeAgUy9VfJyRPljMNJP:focus-within,._3aEIeAgUy9VfJyRPljMNJP._3aEIeAgUy9VfJyRPljMNJP._3aEIeAgUy9VfJyRPljMNJP:hover{transition:all .1s linear 0s;border:none;padding:8px 8px 0}._25yWxLGH4C6j26OKFx8kD5{display:inline}._2YsVWIEj0doZMxreeY6iDG{font-size:12px;font-weight:400;line-height:16px;color:var(--newCommunityTheme-metaText);display:-ms-flexbox;display:flex;padding:4px 6px}._1hFCAcL4_gkyWN0KM96zgg{color:var(--newCommunityTheme-button);margin-right:8px;margin-left:auto;color:var(--newCommunityTheme-errorText)}._1hFCAcL4_gkyWN0KM96zgg,._1dF0IdghIrnqkJiUxfswxd{font-size:12px;font-weight:700;line-height:16px;cursor:pointer;-ms-flex-item-align:end;align-self:flex-end;-webkit-user-select:none;-ms-user-select:none;user-select:none}._1dF0IdghIrnqkJiUxfswxd{color:var(--newCommunityTheme-button)}._3VGrhUu842I3acqBMCoSAq{font-weight:700;color:#ff4500;text-transform:uppercase;margin-right:4px}._3VGrhUu842I3acqBMCoSAq,.edyFgPHILhf5OLH2vk-tk{font-size:12px;line-height:16px}.edyFgPHILhf5OLH2vk-tk{font-weight:400;-ms-flex-preferred-size:100%;flex-basis:100%;margin-bottom:4px;color:var(--newCommunityTheme-metaText)}._19lMIGqzfTPVY3ssqTiZSX._19lMIGqzfTPVY3ssqTiZSX._19lMIGqzfTPVY3ssqTiZSX{margin-top:6px}._19lMIGqzfTPVY3ssqTiZSX._19lMIGqzfTPVY3ssqTiZSX._19lMIGqzfTPVY3ssqTiZSX._3MAHaXXXXi9Xrmc_oMPTdP{margin-top:4px}
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