1. Increase in liabilities. What is the total population of prepaid / potentially prepaid expense? Revenue should be recognized with the debit to accounts receivable or contract assets. What is the difference between prepaid and accrued expense? b. Prepaid expense payments requested between the last day of the current fiscal year and the close of the first Pre-Audit period will be recorded as a prepaid expense in the new fiscal . . This is the threshold we have determined to be immaterial to financial reporting. a) Now, let us calculate the materiality for company A by dividing the loss of $30,000 by the net income of the company i.e. (Note: General Accounting reserves the right to adjust this threshold based on analysis of activity). Materiality: No prepaid expense is required to be recorded on any transaction less than $1,000.00. Presentation and disclosure requirements for prepaid assets and other current and noncurrent assets vary depending on the nature of the asset and the underlying guidance. In theory, with their lives being one year and the amounts being between 5000 and 10000, I want to spread them over the life of the benefits derived. . 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. Nothing under 13 months might be fine if only audited annual financials are looked at, but might not work for quarterly/monthly reports. Prepaid Expenses - Accounting, Balance Sheet, What is it? - WallStreetMojo What is the best way to keep track of bills? Company B which is very small and generates a net income of $90,000. Press J to jump to the feed. Improves Asset & Inventory Management. Sit down at the set time and review your bills. Because the benefit (aka insurance policy) does not go past a 12-month period or beyond the end of the taxable year following the year the payment was made, the 12-month rule applies. Thanks Emerson.This is in regard to things like hardware/software maintenance/service contracts and small health department licenses. All payments of invoices for goods or services with a value of $1,000 or more, which cross . With respect to prepaid and accrued expenses, departments are required to review all expenses greater than $1,000 that are received throughout the entire fiscal year . Click to see full answer. The initial journal entry for Company A would be as follows: At the end of one . Does the 12-month rule apply to prepaid rent?The 12-Month Rule The 12-month rule allows for the deduction of a prepaid expense in the current year if the right or benefit paid for does not extend beyond the earlier of: 12 monthsfrom the date the prepayment is made, or. From Wikipedia, the free encyclopedia. It integrates with external, Read More Is spreadsheet an accounting software?Continue, Your email address will not be published. Fixed Asset or Expense? - Nonprofit Accounting Academy 1. Make the payment for the prepaid expense. To recognize prepaid expenses that become actual expenses, use adjusting entries. And since reporting prepaid expenses under GAAP differs slightly from reporting them for federal tax purposes, excessive prepaid activity may create complex differences to reconcile. If you are prepaying anhydrous so you have the required quantity at the time of application, it fits this test. PDF NAIC - Supporting Insurance, Regulators, & Public Interest By rejecting non-essential cookies, Reddit may still use certain cookies to ensure the proper functionality of our platform. 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). So one firm may have a different threshold for the same client. The 50% prepaid expense limit. PDF Prepaid/Deposits Policy and Procedure - Liberty University When the actual rent amount is paid, any variance from the minimum threshold used in the initial valuation is recorded directly to rent or lease expense. Set up the accrual as an automatic recurring entry in your accounting system for 12 months. Accrual and Deferral Process - Office of the Comptroller You can only deduct one-half of this rent as an expense in 2021. Expense vs. Depreciation: Key Differences and When To Choose Each Rent Expense Accounting under ASC 842: Prepaid, Base, Accrued If a prepaid expense were likely to not be consumed within the next year, it would instead be classified on the balance sheet as a long-term asset (a rarity). If your accounting software allows auto amortization at point of input and does not require additional steps. If not, reconcile the two and adjust as necessary. Solution: With the $5,300 increase in prepaid expenses and other information in the example, we can prepare a schedule of cash flows from operating activities under the indirect method of cash flow statement below: Cash flows from operating activities. In contrast, "other" revenue (revenue associated with peripheral or incidental transactions) should be recognized with the debit to accrued revenue. Record the amount of the expenditure in the prepaid expenses reconciliation spreadsheet. The initial journal entry for Company A would be as follows: At the end of one month, Company A wouldve used up one month of its lease agreement. Many times these incentives can include "free rent" at either . .ehsOqYO6dxn_Pf9Dzwu37{margin-top:0;overflow:visible}._2pFdCpgBihIaYh9DSMWBIu{height:24px}._2pFdCpgBihIaYh9DSMWBIu.uMPgOFYlCc5uvpa2Lbteu{border-radius:2px}._2pFdCpgBihIaYh9DSMWBIu.uMPgOFYlCc5uvpa2Lbteu:focus,._2pFdCpgBihIaYh9DSMWBIu.uMPgOFYlCc5uvpa2Lbteu:hover{background-color:var(--newRedditTheme-navIconFaded10);outline:none}._38GxRFSqSC-Z2VLi5Xzkjy{color:var(--newCommunityTheme-actionIcon)}._2DO72U0b_6CUw3msKGrnnT{border-top:none;color:var(--newCommunityTheme-metaText);cursor:pointer;padding:8px 16px 8px 8px;text-transform:none}._2DO72U0b_6CUw3msKGrnnT:hover{background-color:#0079d3;border:none;color:var(--newCommunityTheme-body);fill:var(--newCommunityTheme-body)} While accrued expenses represent liabilities, prepaid expenses are recognized as assets on the balance sheet. Cap ex we use twenty five hundred. . Prepaid Expenses. With a focus on industry applications and research, the online program is designed with maximum flexibility for today's working professionals. Materiality - entities generally have a capitalization threshold policy which expenses need to exceed before being considered for leasehold improvements or capitalization and 2. Pending Content System for filtering pending content display based on user profile; Browsing by Topic, Searching, and Go To navigation; Show All in One Page feature for viewing user-selected excerpts GAAP allows companies to capitalize the full costs of acquiring an asset and preparing it for use. 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. The academic "ivory tower" answer is that everything should run through prepaid to maintain revenue matching. The initial journal entry for prepaid rent is a debit to prepaid rent and a credit to cash. . Post author By ; stumpsquall hydra explained Post date July 1, 2022; chevy avalanche soft topper . If consumed over multiple periods, there may be a series of corresponding charges to expense. Here are the things you need to keep in mind before writing that check. Read More Accounting billing time software how toContinue, Let me guide you how: Download and install a trial version of the latest QuickBooks Desktop. When the asset is eventually consumed, it is charged to expense. Recall that prepaid expenses are considered an asset because they provide future economic benefits to the company. For small and midsized groups the threshold amount is usually set at $750 or $1,000. It does not look like there is. If private, how frequently does the ownership / banks / senior management receive audited and/or independently reviewed financials? ._2Gt13AX94UlLxkluAMsZqP{background-position:50%;background-repeat:no-repeat;background-size:contain;position:relative;display:inline-block} Insurance As a Prepaid Expense . Where the system amortizes the expense automatically. As the benefits of the underlying assets are realized over time, the amount is then charged to expense. These are both asset accounts and do not increase or decrease a companys balance sheet. 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 . PDF Prepaid Expenses Policy - Eastern Michigan University If you can expense a $700 dollar laptop, you can can expense a subscription (or whatever type).4. A company pays $60,000 in advance for directors and officers liability insurance for the upcoming year. Find and open the backup copy of your data. US GAAP Chart of Accounts | IFRS and US GAAP .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} University has set the following thresholds: Prepaid: Purchases for services less than or equal to $10,000 per year How to account for prepayments AccountingTools Under the cash method of accounting, you cannot deduct a prepaid expense amount (other than for inventory) relating to a . A prepaid expense refers to future expenses that are paid in advance. Click Save. GAAP: Understanding It and the 10 Key Principles - Investopedia When Should Revenues and Expenses Be Recorded Under GAAP? The $600 outcome has a 75% probability . Enhances Decision-Making Process. Everything goes on a PO, unless its a transaction deemed appropriate for a P-Card. Generally, a prepaid expense is deductible over the eligible service period, or 10 years if that is less, rather than being immediately deductible. These should be put to A180 when entered into Concur as well. the prepaid is relieved to rent expense with a credit to prepaid rent and a debit to rent expense. .FIYolDqalszTnjjNfThfT{max-width:256px;white-space:normal;text-align:center} . PDF GA-503 Expense Recognition and Prepaid Assets - web.iit.edu ._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} February 24, 2023. GAAP also allows companies to capitalize on improvements to fixed assets such as land and equipment, if they are not part of routine maintenance. This entry should include the straight-line amount of amortization that will be charged in each of the applicable periods. GAAP and Pre-Paid Expenses | Accountant Forums Pre-Paid and Accrued Items. Rules to Capitalize Fixed Assets as per GAAP - jonas Muthoni Sorry, I meant to write "If the useful life is one year, as you state, then ACCRUE such costs, 1/12th each month over the course of said year. Other Prepaid Expenses Other less common prepaid expenses might include equipment rental or utilities. It is an asset because the expense has already . The first step is to make the payment for the prepaid expense on the company's balance sheet. Usually thresholds are determined on a per client basis and a per firm basis. You can pay for a prepaid expense in the current financial year and use it in the next financial year until and unless it is valid. If a measure is a liquidity measure that includes income taxes, it might be acceptable to adjust GAAP taxes to show taxes paid in cash. If the laptop cost $999, even though it is a long-lived asset, it falls below the capitalization threshold and therefore would be coded to expense (on the profit and loss report). 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. At the end of the accounting period, establish the number of periods over which the item will be amortized, and enter this information in the reconciliation spreadsheet. 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. Prepaid expenses - Canada.ca New Rules for Lease Accounting - Wegner CPAs @keyframes ibDwUVR1CAykturOgqOS5{0%{transform:rotate(0deg)}to{transform:rotate(1turn)}}._3LwT7hgGcSjmJ7ng7drAuq{--sizePx:0;font-size:4px;position:relative;text-indent:-9999em;border-radius:50%;border:4px solid var(--newCommunityTheme-bodyTextAlpha20);border-left-color:var(--newCommunityTheme-body);transform:translateZ(0);animation:ibDwUVR1CAykturOgqOS5 1.1s linear infinite}._3LwT7hgGcSjmJ7ng7drAuq,._3LwT7hgGcSjmJ7ng7drAuq:after{width:var(--sizePx);height:var(--sizePx)}._3LwT7hgGcSjmJ7ng7drAuq:after{border-radius:50%}._3LwT7hgGcSjmJ7ng7drAuq._2qr28EeyPvBWAsPKl-KuWN{margin:0 auto} The threshold is usually up to the accounting policy of the company. ._38lwnrIpIyqxDfAF1iwhcV{background-color:var(--newCommunityTheme-widgetColors-lineColor);border:none;height:1px;margin:16px 0}._37coyt0h8ryIQubA7RHmUc{margin-top:12px;padding-top:12px}._2XJvPvYIEYtcS4ORsDXwa3,._2Vkdik1Q8k0lBEhhA_lRKE,.icon._2Vkdik1Q8k0lBEhhA_lRKE{border-radius:100%;box-sizing:border-box;-ms-flex:none;flex:none;margin-right:8px}._2Vkdik1Q8k0lBEhhA_lRKE,.icon._2Vkdik1Q8k0lBEhhA_lRKE{background-position:50%;background-repeat:no-repeat;background-size:100%;height:54px;width:54px;font-size:54px;line-height:54px}._2Vkdik1Q8k0lBEhhA_lRKE._1uo2TG25LvAJS3bl-u72J4,.icon._2Vkdik1Q8k0lBEhhA_lRKE._1uo2TG25LvAJS3bl-u72J4{filter:blur()}.eGjjbHtkgFc-SYka3LM3M,.icon.eGjjbHtkgFc-SYka3LM3M{border-radius:100%;box-sizing:border-box;-ms-flex:none;flex:none;margin-right:8px;background-position:50%;background-repeat:no-repeat;background-size:100%;height:36px;width:36px}.eGjjbHtkgFc-SYka3LM3M._1uo2TG25LvAJS3bl-u72J4,.icon.eGjjbHtkgFc-SYka3LM3M._1uo2TG25LvAJS3bl-u72J4{filter:blur()}._3nzVPnRRnrls4DOXO_I0fn{margin:auto 0 auto auto;padding-top:10px;vertical-align:middle}._3nzVPnRRnrls4DOXO_I0fn ._1LAmcxBaaqShJsi8RNT-Vp i{color:unset}._2bWoGvMqVhMWwhp4Pgt4LP{margin:16px 0;font-size:12px;font-weight:400;line-height:16px}.icon.tWeTbHFf02PguTEonwJD0{margin-right:4px;vertical-align:top}._2AbGMsrZJPHrLm9e-oyW1E{width:180px;text-align:center}.icon._1cB7-TWJtfCxXAqqeyVb2q{cursor:pointer;margin-left:6px;height:14px;fill:#dadada;font-size:12px;vertical-align:middle}.hpxKmfWP2ZiwdKaWpefMn{background-color:var(--newCommunityTheme-active);background-size:cover;background-image:var(--newCommunityTheme-banner-backgroundImage);background-position-y:center;background-position-x:center;background-repeat:no-repeat;border-radius:3px 3px 0 0;height:34px;margin:-12px -12px 10px}._20Kb6TX_CdnePoT8iEsls6{-ms-flex-align:center;align-items:center;display:-ms-flexbox;display:flex;margin-bottom:8px}._20Kb6TX_CdnePoT8iEsls6>*{display:inline-block;vertical-align:middle}.t9oUK2WY0d28lhLAh3N5q{margin-top:-23px}._2KqgQ5WzoQRJqjjoznu22o{display:inline-block;-ms-flex-negative:0;flex-shrink:0;position:relative}._2D7eYuDY6cYGtybECmsxvE{-ms-flex:1 1 auto;flex:1 1 auto;overflow:hidden;text-overflow:ellipsis}._2D7eYuDY6cYGtybECmsxvE:hover{text-decoration:underline}._19bCWnxeTjqzBElWZfIlJb{font-size:16px;font-weight:500;line-height:20px;display:inline-block}._2TC7AdkcuxFIFKRO_VWis8{margin-left:10px;margin-top:30px}._2TC7AdkcuxFIFKRO_VWis8._35WVFxUni5zeFkPk7O4iiB{margin-top:35px}._1LAmcxBaaqShJsi8RNT-Vp{padding:0 2px 0 4px;vertical-align:middle}._2BY2-wxSbNFYqAy98jWyTC{margin-top:10px}._3sGbDVmLJd_8OV8Kfl7dVv{font-family:Noto Sans,Arial,sans-serif;font-size:14px;font-weight:400;line-height:21px;margin-top:8px;word-wrap:break-word}._1qiHDKK74j6hUNxM0p9ZIp{margin-top:12px}.Jy6FIGP1NvWbVjQZN7FHA,._326PJFFRv8chYfOlaEYmGt,._1eMniuqQCoYf3kOpyx83Jj,._1cDoUuVvel5B1n5wa3K507{-ms-flex-pack:center;justify-content:center;margin-top:12px;width:100%}._1eMniuqQCoYf3kOpyx83Jj{margin-bottom:8px}._2_w8DCFR-DCxgxlP1SGNq5{margin-right:4px;vertical-align:middle}._1aS-wQ7rpbcxKT0d5kjrbh{border-radius:4px;display:inline-block;padding:4px}._2cn386lOe1A_DTmBUA-qSM{border-top:1px solid var(--newCommunityTheme-widgetColors-lineColor);margin-top:10px}._2Zdkj7cQEO3zSGHGK2XnZv{display:inline-block}.wzFxUZxKK8HkWiEhs0tyE{font-size:12px;font-weight:700;line-height:16px;color:var(--newCommunityTheme-button);cursor:pointer;text-align:left;margin-top:2px}._3R24jLERJTaoRbM_vYd9v0._3R24jLERJTaoRbM_vYd9v0._3R24jLERJTaoRbM_vYd9v0{display:none}.yobE-ux_T1smVDcFMMKFv{font-size:16px;font-weight:500;line-height:20px}._1vPW2g721nsu89X6ojahiX{margin-top:12px}._pTJqhLm_UAXS5SZtLPKd{text-transform:none} Basic periodical subscriptions.I don't bother. To recognize prepaid expenses that become actual expenses, use adjusting entries. Therefore, prepaid insurance must be adjusted: Note: One month corresponds to $2,000 ($24,000 x 1/12) in insurance policy. . Examples include prepaid expenses, accounts receivable, accounts payable, work in progress, accrued expenses and deferred taxes. Minimizes Errors. Also, by paying expenses in advance, the business can save them from the inflating cost of the expense, thereby saving the business money. 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. The main point is that when asked about why you purchased this prepaid expense, you have a justified business purpose that drove the decision, not just wanting to avoid paying taxes.. If you are purchasing seed corn in late fall to take advantage of discounts, that fits this test. Accounting for legal claims: IFRS compared to US GAAP - KPMG Structured Query Language (known as SQL) is a programming language used to interact with a database. Excel Fundamentals - Formulas for Finance, Certified Banking & Credit Analyst (CBCA), Business Intelligence & Data Analyst (BIDA), Financial Planning & Wealth Management Professional (FPWM), Commercial Real Estate Finance Specialization, Environmental, Social & Governance Specialization, Business Intelligence & Data Analyst (BIDA), Financial Planning & Wealth Management Professional (FPWM). 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. Athletics: Athletics often has larger prepaid travel expenses due to group travel for sports teams. This creates a prepaid expense adjusting entry. If material, these amounts are recorded as assets until the related expenses have been incurred, contract terms are met, or goods or services are received. Upon signing the one-year lease agreement for the warehouse, the company also purchases insurance for the warehouse. This test is the most difficult for the purchase to pass as a legitimate prepaid expense. ._2FKpII1jz0h6xCAw1kQAvS{background-color:#fff;box-shadow:0 0 0 1px rgba(0,0,0,.1),0 2px 3px 0 rgba(0,0,0,.2);transition:left .15s linear;border-radius:57%;width:57%}._2FKpII1jz0h6xCAw1kQAvS:after{content:"";padding-top:100%;display:block}._2e2g485kpErHhJQUiyvvC2{-ms-flex-align:center;align-items:center;display:-ms-flexbox;display:flex;-ms-flex-pack:start;justify-content:flex-start;background-color:var(--newCommunityTheme-navIconFaded10);border:2px solid transparent;border-radius:100px;cursor:pointer;position:relative;width:35px;transition:border-color .15s linear,background-color .15s linear}._2e2g485kpErHhJQUiyvvC2._3kUvbpMbR21zJBboDdBH7D{background-color:var(--newRedditTheme-navIconFaded10)}._2e2g485kpErHhJQUiyvvC2._3kUvbpMbR21zJBboDdBH7D._1L5kUnhRYhUJ4TkMbOTKkI{background-color:var(--newRedditTheme-active)}._2e2g485kpErHhJQUiyvvC2._3kUvbpMbR21zJBboDdBH7D._1L5kUnhRYhUJ4TkMbOTKkI._3clF3xRMqSWmoBQpXv8U5z{background-color:var(--newRedditTheme-buttonAlpha10)}._2e2g485kpErHhJQUiyvvC2._1asGWL2_XadHoBuUlNArOq{border-width:2.25px;height:24px;width:37.5px}._2e2g485kpErHhJQUiyvvC2._1asGWL2_XadHoBuUlNArOq ._2FKpII1jz0h6xCAw1kQAvS{height:19.5px;width:19.5px}._2e2g485kpErHhJQUiyvvC2._1hku5xiXsbqzLmszstPyR3{border-width:3px;height:32px;width:50px}._2e2g485kpErHhJQUiyvvC2._1hku5xiXsbqzLmszstPyR3 ._2FKpII1jz0h6xCAw1kQAvS{height:26px;width:26px}._2e2g485kpErHhJQUiyvvC2._10hZCcuqkss2sf5UbBMCSD{border-width:3.75px;height:40px;width:62.5px}._2e2g485kpErHhJQUiyvvC2._10hZCcuqkss2sf5UbBMCSD ._2FKpII1jz0h6xCAw1kQAvS{height:32.5px;width:32.5px}._2e2g485kpErHhJQUiyvvC2._1fCdbQCDv6tiX242k80-LO{border-width:4.5px;height:48px;width:75px}._2e2g485kpErHhJQUiyvvC2._1fCdbQCDv6tiX242k80-LO ._2FKpII1jz0h6xCAw1kQAvS{height:39px;width:39px}._2e2g485kpErHhJQUiyvvC2._2Jp5Pv4tgpAsTcnUzTsXgO{border-width:5.25px;height:56px;width:87.5px}._2e2g485kpErHhJQUiyvvC2._2Jp5Pv4tgpAsTcnUzTsXgO ._2FKpII1jz0h6xCAw1kQAvS{height:45.5px;width:45.5px}._2e2g485kpErHhJQUiyvvC2._1L5kUnhRYhUJ4TkMbOTKkI{-ms-flex-pack:end;justify-content:flex-end;background-color:var(--newCommunityTheme-active)}._2e2g485kpErHhJQUiyvvC2._3clF3xRMqSWmoBQpXv8U5z{cursor:default}._2e2g485kpErHhJQUiyvvC2._3clF3xRMqSWmoBQpXv8U5z ._2FKpII1jz0h6xCAw1kQAvS{box-shadow:none}._2e2g485kpErHhJQUiyvvC2._1L5kUnhRYhUJ4TkMbOTKkI._3clF3xRMqSWmoBQpXv8U5z{background-color:var(--newCommunityTheme-buttonAlpha10)}

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