ᓄᓇᓕᐸᐅᔭᖓ ᐃᖃᓗᐃᑦ ᕿᓂᒻᒪᑕ ᐱᓕᕆᑦᑎᐊᕈᓐᓇᑦᑐᒥᒃ ᐊᒻᒪᓗ ᐃᖅᑲᓇᐃᔭᓚᐅᔅᓯᒪᔪᒥᒃ ᐃᒻᒥᓂᔅᓱᑦᑐᒥᒃ ᐃᓚᒋᔭᐅᓕᖁᓪᓗᒍ ᐃᓄᒋᐊᔅᓯᕙᓪᓕᐊᔪᓄᑦ ᐱᓕᕆᖃᑎᒌᑦᑐᓄᑦ ᐊᒻᒪᓗ ᓄᓇᓕᐸᐅᔭᒻᒧᑦ ᑮᓇᐅᔭᓕᕆᔨᐅᓂᐊᕐᓗᓂ ᐊᐅᓚᑦᑎᔨ – ᓇᓕᖅᑲᖃᐅᑎᓂ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓂᒃ ᐊᒻᒪᓗ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓂᒃ
ᐊᑎᖓ: ᑮᓇᐅᔭᓕᕆᓂᒻᒥ ᐊᐅᓚᑦᑎᔨ – ᓇᓕᖅᑲᖃᐅᑎᑦ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐋᓕᓐᓂᒃ ᐊᒻᒪ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓂᒃ
ᓴᓇᕕᒃ: ᑯᐊᐳᕆᑦ ᐱᔨᑦᑎᕋᐅᑎᑦ
ᖃᓄᐃᓐᓂᖓ: ᖃᐅᑕᒫᑦ ᐃᖅᑲᓇᐃᔭᕐᓂᖅ, ᐃᖅᑲᓇᐃᔭᖏᓐᓇᕐᓂᖅ
ᐊᑭᓕᖅᑕᐅᓂᖅ: $78,715.00 ᐅᑭᐅᑕᒫᑦ, 35 ᐃᑲᕐᕋᐃᒃ/ᐱᓇᓱᐊᕈᓯᓕᒫᑦ
ᐊᖏᖅᑕᐅᔪᑦ ᑮᓇᐅᔭᑦ ᐃᑲᔫᓯᐊᑦ: $20,907.43 ᐅᑭᐅᑕᒫᑦ
ᐃᖅᑲᓇᐃᔭᖅᑎᑦ ᑲᑐᔾᔨᖃᑎᒌᖏᑦ: ᐃᑲᔪᖅᑕᐅᙱᑦᑐᑦ ᐃᖅᑲᓇᐃᔭᖅᑎᑦ ᑲᑐᔾᔨᖃᑎᒌᒃᑯᓐᓄᑦ
ᐃᒡᓗᓕᕆᓂᖅ: ᐃᖅᑲᓇᐃᔭᖅᑎᓄᑦ ᐃᓪᓗᓴᖃᖏᑦᑐᖅ
ᒪᑐᓂᐊᖅᑐᖅ ᐅᓪᓗᖓ: ᒪᑐᐃᖓᓂᐊᖅᑐᖅ ᐱᔭᐅᓇᓱᐊᕐᓂᖓᓂ
ᐅᓂᒃᑳᕆᐊᑦᑐᑉᐸᓪᓗᓂ ᐊᐅᓚᑦᑎᔨᒧᑦ, ᑮᓇᐅᔭᓕᕆᓂᒻᒥᒃ ᐊᐅᓚᑦᑎᔨ – ᓇᓕᖅᑲᖃᐅᑎᓂᒃ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐊᒻᒪ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓂᒃ ᑲᒪᒋᔭᖃᒻᒪᑦ ᐊᑭᓕᒐᔅᓴᑖᑦᑎᑦᑎᓂᒻᒥᒃ ᐊᒻᒪ ᐋᖅᑭᐅᒪᑎᑦᑎᓂᒻᒥᒃ ᐃᓘᓐᓇᖏᓐᓂᒃ ᓇᓕᖃᖃᐅᑎᓕᒫᓂᒃ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐊᒻᒪᓗ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓐᓄᑦ ᓇᓕᖃᖃᐅᑎᓂᒃ.
ᐱᓕᕆᒋᐊᓕᖏᑦ ᐊᒻᒪ ᑲᒪᒋᔭᕆᐊᖃᖅᑕᖏᑦ
ᐋᖅᑭᔅᓱᐃᕙᓪᓗᓂ ᖃᕋᑕᐅᔭᒃᑯᑦ ᐊᑭᓖᖁᔨᒍᑎᓂᒃ ᐊᒻᒪᓗ ᐋᖅᑭᐅᒪᑎᑦᑎᓗᓂ ᓇᓚᐅᑦᑎᑦᑎᐋᑦᑐᓂᒃ ᐊᑭᓕᔅᓱᐃᕙᑦᑐᓂᒃ ᐅᓂᒃᑳᔅᓯᒪᔪᓂᒃ.
ᐋᖅᑭᓱᐃᕙᓪᓗᓂ ᑕᖅᑭᑕᒫᑦ ᐊᑭᓖᖁᔨᒍᑎᓂᒃ ᐊᒻᒪ ᑎᑎᕋᒃᓯᒪᔪᓂᒃ ᐃᓘᓐᓇᖏᓄᑦ ᓇᓕᖃᖃᐅᑎᑦ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓄᑦ ᓇᓕᖃᖃᐅᑎᓂᒃ.
ᐋᖅᑭᔅᓱᑉᐸᓪᓗᓂᒋᑦ ᐊᒻᒪᓗ ᑎᑎᕋᑉᐸᓪᓗᓂᒋᑦ ᐃᓘᓐᓇᑎᒃ ᐱᖁᑎ ᑖᔅᓯᔭᕈᑎᖏᓂᒃ ᑐᓴᑦᑎᑦᑎᒍᑎᑦ ᐊᒻᒪᓗ ᐅᓂᑳᓕᐊᕆᓯᒪᔪᑦ ᐊᑭᓕᔅᓱᐃᕙᑦᑐᓄᑦ, ᑮᓇᐅᔭᖁᕕᓐᓄᑦ, ᐊᒻᒪᓗ ᐃᒡᓗᑖᕈᑎᓕᕆᔨᒃᑯᑦ ᓴᓇᕕᖁᑎᖏᓐᓄᑦ.
ᐋᖅᑭᓱᐃᕙᓪᓗᓂ ᐊᒻᒪᓗ ᑎᑎᕋᑉᐸᓪᓗᓂᒋᑦ ᐃᓘᓐᓇᑎᒃ ᐊᐃᒃᑑᓯᐊᑦ ᐱᔭᐅᙱᖔᓪᓗᑎᒃ ᑖᔅᓯᔭᕈᑎ ᑐᓴᑦᑎᑦᑎᒍᑎᖏᑦ.
ᐋᖅᑭᓱᐃᕙᓪᓗᓂ ᐊᒻᒪᓗ ᑎᑎᕋᑉᐸᓪᓗᓂᒋᑦ ᐅᓘᓐᓇᑎᒃ ᑖᔅᓯᔭᕈᑎᑦ ᓇᓗᓇᐃᒃᑯᑕᖏᑦ.
ᒪᓕᑦᑕᐅᑎᑦᑎᓚᕆᑉᐸᓪᓗᓂ ᓄᓇᓕᐸᐅᔭᐅᑉ ᒪᓕᒐᕋᓛᖏᓐᓂᒃ, ᐱᖁᑎᒥᒃ ᐊᑭᓪᓗᐊᔅᓯᐅᕆᓂᕐᒧᑦ ᑖᔅᓯᔭᑎᑦᑎᓂᒻᒧᑦ ᒪᓕᒐᒻᒥᒃ ᐊᒻᒪ ᐊᓯᖏᓐᓂᒃ ᐊᑐᑦᑕᐅᒋᐊᓕᓐᓂᒃ ᒪᓕᒐᓕᐊᕆᔭᐅᓯᒪᔪᓂᒃ.
ᐃᑲᔪᑉᐸᓪᓗᓂ ᓇᓗᓇᐃᔅᓯᓂᒻᒥᒃ, ᐊᖑᒪᑎᒋᐊᓕᑦᑎᑦᑎᓂᒻᒥᒃ ᐊᒻᒪ ᐋᖅᑭᖃᑎᒌᑦᑎᑦᑎᓂᒻᒥᒃ ᐱᖁᑎᒧᑦ ᑖᔅᓯᔭᓐᓂᒻᒧᑦ ᐊᑭᓪᓗᐊᖓᓂᒃ ᐊᑎᓕᐅᑦᑕᐅᓯᒪᕕᒻᒥ ᐃᖅᑲᓇᐃᔭᖃᑎᒋᓗᓂᒋᑦ
ᓄᓇᓂᒃ ᐊᒻᒪ ᐸᕐᓇᓂᒻᒧᑦ ᐱᓕᕆᕕᒃ.
ᐱᓕᕆᐋᖃᑉᐸᓪᓗᓂ ᖃᓄᐃᑦᑐᑐᐃᓐᓇᓂᒃ ᐊᖏᑦᑕᐅᓯᒪᔪᓂᒃ ᓇᓕᖃᖃᐅᑎᑦ ᐋᖅᑭᒋᐊᑦᑕᐅᑎᓪᓗᒋᑦ ᑕᐃᒪᓐᓇᒋᐋᖃᑐᐊᕌᖓᑕ.
ᐋᖅᑭᐅᒪᑎᑦᑎᓗᓂ ᖃᕋᑕᐅᔭᒃᑯᑦ ᓇᓕᖃᖃᐅᑎᑦ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐊᒻᒪ ᐱᖁᑎᓄᑦ ᑖᔅᓯᔭᕈᑎᓂᒃ ᓈᓴᐅᓯᕆᓯᒪᔪᒃᑳᓐᓂᓐᓂᒃ.
ᐱᓕᕆᒋᐋᑉᐸᓪᓗᓂ ᐊᑭᓕᔅᓱᐃᕙᑦᑐᑦ ᖃᐅᔨᒍᒪᔭᙱᓐᓂᒃ (ᑎᑎᕋᔅᓯᒪᔪᓂᒃ ᐊᒻᒪᓗ ᐅᖃᐅᑎᒋᔭᐅᔪᓂᒃ).
ᐋᖅᑭᖃᑎᒌᑦᑎᑦᑎᕙᓪᓗᓂ ᓈᓴᐅᓯᕆᓯᒪᔪᒃᑳᓐᓂᓐᓂᒃ ᑕᒪᐃᑎᒍᑦ/ᓈᓴᐅᓯᕆᔾᔪᑎᓂᒃ ᐊᐅᓚᑦᑎᔾᔪᑎᑦ ᓇᓕᖃᖅᑲᐅᑎᖏᓐᓂᒃ.
ᐱᕙᒌᔭᔅᓯᒍᑎᑦ ᐊᒻᒪᓗ ᐱᓕᕆᐊᕆᔭᐅᓂᖏᑦ ᐊᖏᑦᑕᐅᓯᒪᔪᑦ ᖃᐅᑕᒫᖅᓯᐅᑎᑦ ᑎᑎᖅᑕᐅᕕᖏᑦ.
ᓴᓇᓗᒋᑦ ᑕᖅᑭᑕᒪᑦ ᓇᓕᖅᑲᖃᐅᑎᑦ ᑮᓇᐅᔭᖅᑖᕆᔭᐅᒋᐊᓕᑦ ᐱᑐᖃᐅᓕᑦᑐᑦ ᖃᐅᔨᓇᓱᐊᖅᑕᐅᔾᔪᑎᖏᑕ ᐅᓄᓐᓂᖏᑦ.
ᐋᖅᑭᒃᓱᐃᓗᓂ ᓇᓕᖅᑲᖃᐅᑎᓂᒃ ᑮᓇᐅᔭᑦᑖᕈᑎᒋᔭᐅᒋᐊᓕᓐᓂᒃ ᐅᓂᒃᑳᔅᓯᒪᔪᓂᒃ ᐊᒻᒪ ᐊᑭᓕᑦᑕᐅᓯᒪᒋᐋᖃᓕᑦᑐᒥᓃᑦ ᑎᑎᖃᑦ ᐊᑭᓕᑕᐅᖐᓐᓇᓂᑰᓄᑦ ᓇᓕᖅᑲᖃᐅᑎᑦ.
ᕿᒥᕐᕈᓗᒋᑦ ᑮᓇᐅᔭᒃᑯᕕᒻᒧᑦ ᐴᑦᑕᐅᖃᑦᑕᑦᑐᒥᓃᑦ ᓇᓛᐅᑦᑎᑦᑎᐋᓕᖁᓪᓗᒋᑦ.
ᐋᖅᑭᐅᒪᑎᓪᓗᒍ ᓄᓇᒥᒃ ᐊᑭᓕᔅᓱᒐᖁᑎᖃᓐᓂᒻᒧᑦ ᐊᑭᓕᕇᑉᐸᓪᓕᐊᔪᓄᑦ ᖃᐅᔨᒪᔾᔪᑎᔅᓴᒃᑯᕕᒃ.
ᑐᓴᐅᒪᖃᑎᒌᒍᑎᖃᕐᓂᖅ ᒪᓕᒐᖅᑎᒍ ᑭᒡᒐᑦᑐᐃᔨᓂᒃ ᓂᐅᕕᐋᕆᔭᐅᑎᓪᓗᒋᑦ ᐱᖁᑏᑦ.
ᐋᖅᑭᐅᒪᑎᓪᓗᒋᑦ ᐊᒻᒪᓗ ᒪᓕᒡᓗᒋᑦ ᐋᖅᑭᑕᐅᓯᒪᔪᑦ ᐊᑭᓖᑎᑦᑎᓂᕐᒧᑦ ᐱᓕᕆᔾᔪᓰᑦ.
ᐊᑐᑦᑕᐅᖁᔨᓗᓂ ᐊᑐᐊᒍᒻᒥᒃ ᐊᒻᒪᓗ ᐱᓕᕆᔾᔪᓯᒻᒥᒃ ᐱᕙᓪᓕᐊᑎᑦᑎᓂᒻᒧᑦ ᐊᒻᒪ ᐱᐅᓂᔅᓴᐅᓕᑦᑎᑦᑎᓂᒻᒧᑦ.
ᐱᔭᐅᓯᒪᒋᐊᓖᑦ ᐊᔪᖏᓐᓂᕆᔭᐅᓗᑎᒃ
ᐊᑦᑎᓛᖓ ᖁᕝᕙᓯᓐᓂᖓ ᐃᓕᓐᓂᐊᖅᓯᒪᓂᖓ/ᐃᓕᓐᓂᐊᕐᓂᖓ:
ᒍᕆᑦ 12-ᒥᒃ ᐃᓕᓐᓂᐊᕌᓂᒍᓯᐊᖅ
ᐃᓕᓐᓂᐊᔅᓯᒪᓂᖃᓪᓗᓂ ᐅᕝᕙᓘᓐᓃᑦ ᐃᓕᓴᔭᕇᕈᑎᖃᓪᓗᓂ ᓈᓴᐅᓯᕆᓂᒻᒥ, ᓇᒻᒥᓂᖁᑎᓕᕆᓂᒻᒥ ᐊᐅᓚᑦᑎᓂᒻᒥᒃ ᐅᕝᕙᓘᓐᓃᑦ ᑕᐃᒫᓪᓗᐊᖃᑎᖓᓂᒃ
ᐊᑦᑎᓛᖓ ᖁᕝᕙᓯᓐᓂᖓ ᐃᖅᑲᓇᐃᔭᖃᑦᑕᖅᓯᒪᓂᖓ:
ᖃᔅᓰᓐᓇᐅᓛᓂᒃ ᐱᖓᓱᓂᒃ (3) ᑎᑭᓪᓗᒋᑦ ᑕᓪᓕᒪᓄᑦ (5) ᐊᕐᕌᒍᓄᑦ ᐊᑑᑎᓕᓐᓂᒃ ᐃᖅᑲᓇᐃᔭᖃᑦᑕᖅᓯᒪᓗᓂ ᑮᓇᐅᔭᓕᕆᓂᕐᒥ ᐊᐅᓚᑦᑎᕕᒻᒥ ᐱᒍᓐᓇᔅᓯᒐᓱᐊᓪᓗᓂ ᐃᖅᑲᓇᐃᔭᕈᑎᒋᒍᓐᓇᑦᑕᖓᓂᒃ ᖃᐅᔨᒪᓂᒻᒥᒃ ᑕᒪᐃᑎᒍᑦ ᓈᒻᒪᒋᔭᐅᔪᓂᒃ ᓈᓴᐅᓯᕆᓂᕐᒧᑦ ᒪᓕᒃᑕᐅᔭᕆᐋᓕᓐᓂᒃ (GAAP), ᐃᖅᑲᓇᐃᔭᓚᐅᔅᓯᒪᓗᓂ ᐋᖅᑭᔅᓱᐃᕙᓪᓗᓂ ᑮᓇᐅᔭᓕᕆᓯᒪᔪᓂᒃ ᐅᓂᒃᑳᔅᓯᒪᔪᓂᒃ ᐊᒻᒪᓗ ᖃᕋᑕᐅᔭᒃᑯᑦ ᓈᓴᐅᓯᕆᓂᒻᒧᑦ ᐱᓕᕆᔾᔪᑎᓂ.
ᐱᒋᔭᐅᔪᑦ
ᐃᓚᐅᖃᑕᐅᔾᔪᑎᖃᕐᓗᓂ ᐃᓕᓴᕆᔭᐅᓯᒪᔪᒥᒃ ᑮᓇᐅᔭᓕᕆᓂᕐᒧᑦ ᑲᑐᔾᔨᖃᑎᒌᒥᒃ;
ᐃᓚᒋᔭᐅᔪᖅ ᐱᓕᕆᖃᑕᐅᑦᑎᐊᖅᓯᒪᔪᖅ ᓇᓗᓇᐃᒃᑯᑕᓕᒃ ᒐᕙᒪᒃᑯᓐᓂ ᓈᓴᐅᓯᕆᔨ (CPA) ᑲᓇᑕᒥ.
ᐅᖃᖃᑎᖃᕈᓐᓇᓪᓗᓂ ᐊᑕᐅᓯᒻᒥ ᐅᕝᕙᓘᓐᓃᑦ ᐊᒥᓲᓂᔅᓴᓂ ᓄᓇᕗᑉ ᐃᓕᓴᕆᔭᐅᓯᒪᔪᓂ ᐅᖃᓪᓚᒍᓯᐅᔪᓂ.
ᐊᔾᔨᐸᓗᖏᑦ ᐱᖃᓯᐅᔾᔨᔪᑦ ᑲᑎᓐᖓᔪᓂᑦ ᐃᓕᓐᓂᐊᖅᓯᒪᓂᖓ ᐊᒻᒪ ᐃᖅᑲᓇᐃᔭᖃᑦᑕᖅᓯᒪᓂᖓ ᐃᓱᒪᒋᔭᐅᔪᓐᓇᖅᑐᑦ.
ᐊᔾᔨᖏᓐᓂᑦ ᑐᓂᓯᓗᑎᑦ ᓇᓗᓇᐃᒃᑯᑕᕐᓂᑦ ᐊᒻᒪᓗ ᐱᓇᓱᐊᕈᑎᒋᔭᕐᓂᑦ. ᐃᖅᑲᓇᐃᔮᑖᖅᑐᖅ ᑐᓂᓯᔭᕆᐊᖃᕋᔭᖅᑐᖅ ᐱᕋᔭᓚᐅᖅᓯᒪᖏᓐᓂᖓᓄᑦ ᖃᐅᔨᓴᖅᑕᐅᓂᕐᒥᑦ.
ᓄᓇᓕᐸᐅᔭᖅ ᐃᖃᓗᐃᑦ ᐊᑐᑦᑎᐊᕈᒪᒻᒪᑕ ᐱᓕᕆᐊᕆᓇᓱᐊᖅᑕᖏᓐᓂᒃ ᐊᒻᒪᓗ ᐃᓕᖅᑯᑎᕆᒍᒪᔭᖏᓐᓂᒃ ᓄᓇᕗᑦ ᓄᓇᑖᕈᑎᖏᑕ ᐊᖏᖃᑎᒋᒍᑎᖏᓐᓂᒃ. ᓯᕗᓪᓕᐅᑎᑕᐅᓇᓱᐊᕐᓂᖅᑐᑦ ᓄᓇᕗᑦ ᐃᓄᖏᑦ; ᐃᖃᓇᐃᔭᖅᑖᕋᓱᐊᖅᑐᑦ ᓇᓗᓇᖏᑦᑎᐊᕐᓗᑎᒃ ᓇᓗᓇᐃᖅᓯᒋᐊᖃᕐᓂᐊᖅᑐᑦ ᐱᔪᓐᓇᖅᑎᑕᐅᒋᐊᖃᕐᓂᒻᒥᓐᓂᒃ ᐃᓱᒪᒃᓴᖅᓯᐅᕈᑕᐅᔅᓯᐊᕈᓐᓇᖁᓗᒋᑦ ᐊᖏᖃᑎᒋᒍᑎᑎᒍ.
ᑕᐃᒃᑯᐊᑐᐊᖅ ᓂᕈᐊᖅᑕᐅᔪᑦ ᐊᐱᖅᓱᖅᑕᐅᔪᑑᓂᐊᕐᒪᑕ ᐱᓕᕆᐊᖑᓗᑎᒃ.
