Lifo cost basis method

Lifo cost basis method. LIFO Method Formula. For example, let's say Dec 31, 2022 · Under LIFO, COGS is equal to: the total cost of the 100 mugs purchased from the wholesaler in 2019, plus the cost of 100 mugs purchased in 2018, plus the cost of 50 of the 100 mugs purchased in 2017. b) Divo is a law firm. Jun 30, 2021 · Dollar-value LIFO is an accounting method used for inventory that follows the last-in-first-out model and assigns dollar amounts to inventory pieces. If any portion of your cost basis shows N/A on your quarterly statement, this means the cost per share is unknown or unavailable. While RIM is an estimate based on a relatively simple mathematical calculation, cost-basis methods require actual historical costs and physical observation of current inventory. $115,000. Basically, all of the shares I own have been owned for 2+ years. Once a method is selected, that May 31, 2024 · Decrements are removed from inventory at historical LIFO cost for each respective layer on a LIFO basis. Different methods, like FIFO, LIFO, HIFO, Specific Identification, and Weighted Average Cost, determine cost basis. The adjusted cost basis method is the cost of an asset plus any fees related Jun 28, 2023 · Cost basis is the historical acquisition price assigned to your investment for tax purposes. Meanwhile, under the LIFO inventory accounting method, it would deduct the cost of the last unit of inventory purchased, namely the unit purchased for $32 in November. LIFO Method Formula . Subtract $32 in costs from $40 in revenue, and the company has $8 in income. The ending inventory under LIFO would, therefore, consist […] Jan 5, 2024 · How to calculate FIFO. In turn, it helps identify the cost basis and holding period of the asset sold. It will appear on your statement as HIFO. May 31, 2024 · For inventories measured using any method other than LIFO or the retail inventory method (RIM), ASC 330-10-35 establishes the lower of cost and net realizable value rule as the guiding principle for measuring inventories. e. For inventories measured using the LIFO cost flow assumption, see IV 3. Last in First out (LIFO) Shares you acquired last are sold first: High Cost: Shares with the highest cost are sold first: Low Cost: Shares with the lowest cost are sold first: Tax Lot Cost Basis Methods; First in First out (FIFO) Shares you acquired first are sold first. These methods are value inventories differently during inflations. [3] Jul 30, 2021 · Example of FIFO Method to Calculate Cost of Goods Sold . Disclaimer Mar 26, 2024 · Like specific goods pooled LIFO approach, Dollar-value LIFO method is also used to alleviate the problems of LIFO liquidation. (Adjusted Cost Basis). Aug 25, 2021 · Mutual fund investors can better manage their capital gains by changing the method used for cost basis. If you acquired your crypto at multiple price points, you can use an accounting method like HIFO, LIFO, or FIFO to calculate your cost basis. Learn more about the advantages and downsides of LIFO, as well as the types of businesses that use LIFO, with frequently asked questions about the LIFO accounting method. You can see the updated cost basis in your account. The default method for your Robinhood account is first-in, first-out (FIFO), which is selling the shares you bought first. Apr 12, 2024 · By the end of January 20X1, Entity A has sold 1,400 units of product X, leaving 500 units. In terms of the flow of cost, the principle that LIFO follows is the opposite compared to FIFO. The best strategy is the one in which you pay the least in taxes, independent of cost basis method. The particularity of the LIFO method is that it takes into account the price of the last acquired items whenever you sell stock. LIFO cost basis crypto accounting method. FAQs About LIFO Method. On the other hand, FIFO is another method of inventory management, in which the material received first is consumed first, i. For example, if you own a mutual fund that has 3 shares purchased at $5, $6, and $7; using the average cost method, we'll It's best to set your cost basis method immediately after you buy or acquire shares of a new investment. Now it is important to consider – what impact does the use of LIFO make on a company’s financial statements? 1. If you don't, when you sell shares of that investment, you'll have to pick a method before you can complete the transaction. Among these methods, the Last In First Out (LIFO) method stands as a pivotal tool utilized by enterprises to ascertain the cost of goods sold (COGS) and ultimately determine their financial standing. Next, you have to multiply it by the amount of inventory you have sold. This strategic maneuver ensures that the cost of goods sold (COGS) reflects the maximum possible expense for a given period, consequently lowering taxable income. , the last costs incurred are first costs expensed. For mutual funds, you can determine your cost basis using the FIFO method or average cost method. As long as you're not using the same buy for the cost basis of multiple sells, you should be fine. The cost basis method essentially determines the order in which you dispose of your digital assets. For noncovered mutual fund shares, we'll continue to report the basis to you using average cost. Feb 7, 2021 · The first 2,000 units sold from Batch 1 cost $4. Inventory accounting is significantly complicated by the fact that it is an ongoing process of constant change, in part because (1) most companies offer a large variety of products for sale, (2) product purchases occur at irregular times, (3) products are acquired for differing prices, and (4) inventory acquisitions are based on Cost Basis Method. Divo sold the supplies because it was overstocked and needed the storage space for a different purpose. Adopting LIFO method. Your total cost for these tires is $3,600. While brokerage firms have cost-basis reporting obligations, it's still important for you to keep good records of your transactions. LIFO Method Examples . Sep 5, 2022 · LIFO method. The next 1,500 units sold from Batch 2 cost $4. What is LIFO reserve? The LIFO reserve is the amount by which a company’s taxable income has been deferred, as compared to the FIFO method. LIFO and FIFO are the two most common techniques used in valuing the cost of goods sold and inventory. The best cost basis method for you may vary depending on On the LIFO basis, we will value the cost of the shoes sold on the most recent purchase cost ($6), whereas the remaining pair of shoes in inventory will be valued at the cost of the earliest purchase ($5). You are being required to specify the method you have elected to use on your tax return. GAAP accounting standards, the LIFO inventory valuation method is permitted, causing the FIFO vs. A more realistic cost flow assumption is incorporated into the first in, first out (FIFO) method. To calculate the cost of goods sold (COGS) under FIFO, begin by determining the cost of your oldest inventory, said Stephanie Ng, a CPA and founder of the CPA exam LIFO Method. To change Account level CBM: On Schwab. Under LIFO, Company A sells the $240 vacuums first, followed by the $220 vacuums then the $200 vacuums. com, go to Service > Account Settings > Cost Basis Method and click They would have a cost of 800 x $5 = $4,000 and the value of the inventory remaining would be 200 x $5 + 500 x $6 = $4,000. The capital gains are then determined this way: Sep 18, 2020 · You can save money on crypto taxes by properly using tax advantageous tax lot ID methods (Specific ID, HIFO, FIFO & LIFO). Under its method of accounting, Divo expenses the cost of office supplies when purchased. Apr 1, 2024 · Unlike conventional methods such as last in, first out (LIFO) and first in, first out (FIFO), HIFO disrupts the norm by prioritizing the highest-cost inventory for usage. Only complete the appropriate section(s) to change your cost basis accounting method on either your entire account and/or on a specific Cost basis accounting revolves around deciding the methodology to use for determining what the cost basis of an asset should be when you make a sale. Using FIFO, his cost basis becomes $10,000 + $12,000 = $22,000. You sold them for $8,000, so on paper, you profited $4,400. By Courtenay Stevens Apr 01, 2020 Cost Basis Method Election Page 1 of 2 Use this form to elect a cost basis method for accounts that are tax reportable (“1099-B eligible accounts”). Average cost method – This method takes the total cost of the shares and divides it by the number of shares in the fund. Since a dollar-value pool contains a broad mix of inventory items, new items may be introduced and old items may disappear without causing any decrements in the pool. These methods are as follows: FIFO (First In First Out), LIFO (Last In First Out), HIFO (Highest In First Out), LOFO (Lowest Cost First Out), HCST (Highest Cost Short Term), HCLT (Highest Cost Long Term), LCLT (Lowest Cost Long Term), and LCST (Lowest Cost Short Term). Nov 30, 2023 · If the employee sells 60 RSUs using the FIFO method, the cost basis for tax purposes would be the cost of the 50 RSUs received on January 1, 2020, and the remaining 10 RSUs received on May 1, 2020. How it works. Hence, many U. ; Average cost method uses the If any portion of your cost basis shows N/A on your quarterly statement, this means the cost per share is unknown or unavailable. If you're eligible to use a method other than average cost for noncovered shares, you can use your records to report earliest lots acquired on your tax return. In addition to the FIFO (First In, First Out) method, there is also another accounting method named LIFO (Last In, First Out). For example, John owns a hat store and orders all of his hats from the same vendor for $5 per unit. Oct 18, 2017 · Basis reporting the same as any other property would apply, as described in IRS documentation like Publication 550, Investment Income and Expenses and Publication 551, Basis of Assets. These will be Cost Basis for Mutual Funds Beginning in tax year 2012, the IRS requires mutual fund companies and brokers to report on Form 1099-B 1 the cost basis of sales of covered 2 mutual fund shares purchased on or after January 1, 2012. As a result of IRS cost-basis reporting regulations that took effect at the beginning of 2011, the adjusted cost basis for some of your tax lots may be reported to the IRS while the adjusted cost basis for other tax lots will not, depending on the date of purchase. This is Schwab's default Cost Basis Method for equities, ETFs, and DRIPs. Some users might use average cost for a MM, others might use FIFO. Total annual cost of inventory. Under the LIFO method, the last inventory items acquired or added to inventory are the first sold. LIFO: LIFO causes lower net income and greater COGS during inflation, but it may also result in lower tax obligations. Helpful to Know • The method chosen will be used for all depleting transactions unless you request a different method at Jan 18, 2024 · LIFO stands for last-in, first-out, and it's an accounting method for measuring the COGS (costs of goods sold) based on inventory prices. See full list on investopedia. Adding these costs together, the total cost of the 4,000 items sold is $17,270. Recall the comparison example of Last-In First-Out and another inventory valuation method, FIFO. Funds (stock, bonds, hedge, whatever) also might use average cost in some cases for some users and a by-lot approach in other cases (same user or other users). Cost of Goods Sold = ($240 x 100) + ($220 x 100) Cost of Goods Sold = $24,000 + $22,000. Mar 19, 2024 · This is because the effects of both methods and the average cost are different. Feb 3, 2023 · The highest-in, first-out, or HIFO method, cherry-picks the highest remaining cost basis to match with each sale of the same asset, and descends in order of value. The two methods yield different inventory and COGS. It may save you on taxes. For instance, if a company purchased inventory three times in a year at $50, $60 and $70, what cost must be attributed to inventory at the year end? Inventory cost at the end of an accounting period may be determined in the following ways: First In First Out (FIFO) Last In First Out (LIFO) Average Cost Method (AVCO) Actual Unit Cost Method May 3, 2021 · Here are some guidelines for choosing cost basis method for crypto. A number of tax-lot relief methods are available for you to choose from. So, according to the formula given above, Capital Gains = Selling Price of first assets – Cost Basis of the same assets Oct 22, 2007 · Schwab has suggested that I fill out paperwork to "change the cost basis accounting method on your Schwab Brokerage account information sheet". Under this method, goods are combined into pools and all increases and decreases in a pool are measured in terms of total dollar value. That's a total of $8,000. If you wish to calculate COGS using the LIFO method of inventory valuation, you have to find out the cost of your latest inventory. Note that receipts and sales are handled on a strict time basis. Opening inventory. Apr 29, 2024 · Average cost method: This method takes the total cost of the shares and divides it by the number of shares. That is, the IRS offers several ways in which you can allocate your cost basis when you're Whether you change your cost basis tracking method or an individual security's cost basis, the change is effective that day. 00 per unit. There are many cost basis accounting methods, each of which become more or less beneficial depending on your own circumstances. And the last 500 units sold from Batch 3 cost $4. 6 each and 100 items from 11 January at $9. The company acquired T-shirts as per the following . If you use this method, you can choose which lots are sold and Aug 30, 2022 · An inventory cost flow assumption is the method accountants use to remove their company’s inventory costs and report them as cost of goods sold for accounting valuation. Jun 20, 2024 · The LIFO method requires you to apply your most recent inventory costs to COGS first. May 23, 2024 · In the realm of inventory management and financial accounting, businesses encounter various methods for valuing their inventory. Using LIFO, his cost basis becomes $14,000 + $12,000 = $26,000. Jun 27, 2024 · Average cost method is one of three inventory valuation methods, with the other two common methods being first in, first out (FIFO) and last in, first out (LIFO). Cost basis How Is Cost Basis Calculated? The IRS generally identifies two methods for calculating cost basis. LIFO decision to be a discretionary decision for publicly-traded companies. c) Divo is an accounting firm. Each system is appropriate for different situations. Some reasons for unknown cost basis include: merger or transfer activity occurred on a fund account and basis was not provided, the fund account was established prior to average cost being calculated on non-covered shares, basis was not provided at the shareholder You would multiply the first 10 by the cost of your newest goods, and the remaining 5 by the cost of your older items to calculate your Cost of Goods Sold using LIFO. The IRS has several approved methods for calculating cost basis. Oct 29, 2021 · The sum of $6,080 cost of goods sold and $7,020 ending inventory is $13,100, the total inventory cost. Vanguard only keeps the average cost basis, so we can't assist you in determining the Using LIFO, our cost basis (or original purchase price) of the ETH we sold in August would be $2,500. Cost of Goods Sold = $46,000 As can be seen from above, LIFO method allocates cost on the basis of earliest purchases first and only after inventory from earlier purchases are issued completely is cost from subsequent purchases allocated. The LIFO reserve helps adjust inventory valuation from LIFO to FIFO when comparing two companies using different inventory valuation methods. With Coinbase Taxes, we calculate your gains or losses using the cost-basis specification you select. FIFO stands for “first in, first out” and assumes the first items entered into your inventory are the first ones you sell Oct 30, 2023 · Under U. Sep 12, 2022 · For example, if you purchased 10 shares of XYZ for $25 on March 1, bought 10 more shares for $35 two months later, then sold five shares for $50, your gain would be reported as $25 per share based on the cost basis of the first tax lot purchased. That involves tracking your profits/losses, so you can pick the cost basis method that gives you the best tax savings for the year, without hurting you later on. Under the LIFO method of accounting, Divo’s cost basis in the supplies was $11,900. Aug 15, 2024 · The average cost basis method is a system of calculating the value of mutual fund positions held in a taxable account. LIFO. With LIFO, you use the last three units to calculate cost of goods sold expense. Cost of Goods Sold = Purchase Price of Goods x Number of Goods Sold. To accurately calculate his capital gains from this sale, David needs to know the cost basis for the coins he sold. In other words, it assumes that the merchandise sold to customers or materials issued to factory has come from the most recent purchases. Some reasons for unknown cost basis include: merger or transfer activity occurred on a fund account and basis was not provided, the fund account was established prior to average cost being calculated on non-covered shares, basis was not provided at the shareholder Jun 22, 2024 · There are several alternative costing methods that may be used instead of the LIFO method. Use this form to change the cost basis accounting method at the account level or for specific assets held in your account. Examples of these assumptions include FIFO, LIFO and WAC. However, LIFO can skew financial statements and may not fairly represent the Mar 26, 2016 · If you sell three units during the period, the LIFO method calculates the cost of goods sold expense as follows: $106 + $104 + $102 = $312. LIFO Reserve: This is the difference between the inventory cost reported under LIFO and the inventory cost that would have been reported if the company had used the First-in, First-out (FIFO) method. Dec 1, 2023 · RIM is an alternative to the multiple cost-basis methods of valuing inventory, such as average cost or first-in-first-out (FIFO) . 8. For inventories measured using RIM, see IV 2. 4 Recordkeeping Tips. This means each time you Cost Basis Methods; First in First out (FIFO) Shares you acquired first are sold first. In that case, there are different methods to calculate the cost basis for the sale, each with its own set of rules. Investing Stocks Cryptocurrency LIFO (last in, first out) What is LIFO vs. Apparently this will qualify me to use the Identified Cost Method which then requires me to select a Lot Selection Method (FIFO, LIFO, high cost Lot, Low cost lot, Tax Lot Optimizer. Jun 16, 2014 · Re: Merrill Edge Cost Basis Method Post by placeholder » Fri Mar 31, 2023 2:15 am stilllurking wrote: ↑ Fri Mar 31, 2023 1:00 am Thanks hyperchicken and placeholder. If you are interested in the LIFO method in managing stock investment, please refer to my post Compute cost basis of stocks with LIFO method in Google Sheets. M ore specifically, LIFO is the abbreviation for last-in, first-out, while FIFO means first-in, first-out. The company sold 60 items. File Form 970, A change in the method or basis used to value inventory. Let’s use a few examples to understand the LIFO method better: Change the Cost Basis Accounting Method on My Schwab Brokerage Account Information Sheet. Actual cost (specific shares) method: Your cost basis is the purchase price of each share. In theory, the “HIFO” method would minimize your realised gains, because you’re always using the highest initial cost basis to calculate your profit. 53 each, for a total of $2,265. Aug 30, 2024 · A higher cost basis reduces capital gains, potentially lowering your tax bill, while a lower cost basis increases gains and taxes. Therefore value of inventory using LIFO will be based on outdated prices. This method may be used for mutual funds and some dividend reinvestment plans. The ending inventory cost of the one unit not sold is $100, which is the oldest cost. Page 1 of 3. Clients of Investment Advisors: Contact your advisor directly or call Schwab Alliance at 1-800-515-2157. The Cost Basis Method (CBM) for all non-option orders that are closing transactions can be determined by enabling the Cost Basis Method column and then selecting the View/Edit link associated with a closing transaction. The pools created under this method are, therefore, known as dollar-value LIFO […] Select your cost-basis accounting method. Unfortunately, cost basis can be difficult to track — which can lead to issues when tax season rolls around. companies will present their financial statements in accordance with the LIFO method on their filings and financial statements with the SEC, but Another method used in the USA is LIFO (Last In, First Out). Why you might prefer the the highest in, first out method. You must complete this form to make changes between the Average Cost Method and the Identified Cost Method. They are as follows: First in, first out method. Any one of those methods are "IRS approved," you just have to make sure you're not double dipping on your buys. In general, each tax lot will have a different purchase price. Feb 9, 2024 · Last-in, first-out method (LIFO) LIFO assumes the shares most recently purchased are the first ones sold. The cost basis for the shares retained would remain the same as the original cost basis. Step 2: Each sale will be reduced from the corresponding highest purchase value. At a fixed value of $1/share, I don't see that it makes a difference. $30,000. LIFO, is a form of inventory management wherein the product or material received last, is consumed first and thus the stock in hand, consist of earliest consignment. Let’s see the LIFO method in action in a more complete example below that includes a range of transactions. Mar 15, 2024 · LIFO Method of Inventory Valuation: Explanation. 67 per unit, for a total of $7,005. LIFO assumes that the last cost received in stores is the first cost that goes out from stores. To calculate your Cost of Goods Sold using the LIFO accounting method, use the following formula: Cost of Goods Sold = Number of Units x Cost of Newest Inventory Feb 13, 2024 · Assume a company purchased 100 items for $10 each, then purchased 100 more items for $15 each. FIFO? Amid the ongoing LIFO vs. Jun 3, 2024 · First-In, First-Out (FIFO) The First-In, First-Out (FIFO) method assumes that the first unit making its way into inventory–or the oldest inventory–is the sold first. Nov 29, 2020 · The LIFO reserve comes about because most businesses use the FIFO, or standard cost method, for internal use and the LIFO method for external reporting, as is the case with tax preparation. Using the FIFO method, the 500 units left comprise 400 items bought on 20 January at $9. 7 each. Feb 20, 2024 · FIFO. A tax-lot relief method is used to determine which lots of a security are liquidated first in a given sales transaction. Accurate tracking of cost basis is crucial for compliance and informed tax strategy. It determines the profit or loss for tax reporting. So, $2,200 will be your cost basis or purchase price (Txn #1). In Letter Ruling 201034004, the IRS said that it was not a conformity violation for a taxpayer to provide a LIFO-basis income statement and a balance sheet with inventory and total equity on a non-LIFO basis if retained earnings are on the LIFO basis and a conversion to the non-LIFO basis is included in the total of other comprehensive income. com Nov 4, 2019 · Instead of number crunching your way to lower taxes at year’s end, you now need to calculate cost basis at the time of sale. When you do so, you’ll give yourself and your investors an accurate look at how you’re currently doing Learn how to select the cost basis method when selling a stock. Mar 13, 2020 · FIFO and LIFO are the two most common inventory valuation methods. Follow these tips: Oct 12, 2022 · Subtract $30 in costs from the $40 in revenue, and the company has $10 in income. The new 2019 guidance officially declares that specific identification methods like LIFO (last After reading about the differences between the various cost basis methods, it seems that the default FIFO is fine if all of the shares you own are long-term, and LIFO only reduces your tax liability if some shares would yield short-term gains. Last in First out (LIFO) Shares you acquired last are sold first: High Cost: Shares with the highest cost are sold first: Low Cost: Shares with the lowest cost are sold first: Tax Lot Impact of LIFO Inventory Valuation Method on Financial Statements. The cost of materials is charged to production in the reverse order of purchases. COGS. Accounting for inventory is a critical function of management. The LIFO valuation method produces a different result. Highest in, first out method. For example, imagine you acquired three lots of goods during a financial year -- 1,000 items at Aug 1, 2023 · This method of identifying the cost basis of the stocks you buy and sell can help you pay less in capital gains taxes. (FIFO) method to calculate your cost basis. FIFO debate in accounting, deciding which method to use is not always easy. Even if you've already selected—and even used—one of these cost basis calculation methods, you can change it for May 7, 2024 · The HIFO cost basis method will generally result in the lowest Capital Gains Tax bill. Type on screen or fill in using CAPITAL letters and black ink. When you sell shares of a company you bought on multiple dates, the shares bought at the highest price will automatically be the first shares we sell. You should be able to use the same basis tracking method as you would use for any other capital asset like stocks or bonds. So would the FIFO method work fine Apr 16, 2024 · Many firms also have a section on their website explaining cost basis and the specific cost-basis information they provide to their customers. The calculation method you choose will affect the amount of the taxable gain or loss reported for the year. The most popular methods are the first-in, first-out (FIFO) method, the last-in, first-out (LIFO) method, and the specific lot instruction (SLI) method. However, not all countries allow investors to use the HIFO cost basis method when calculating their capital gains. LIFO (Last-in, first out) This method assumes that the goods that arrive last are the first to be used. $63,000 (initial, cheaper inventory sold first) $85,000 Mar 2, 2023 · The main difference among weighted average, FIFO, and LIFO accounting is how each calculates inventory and cost of goods sold. value-added service and is not furnished to the IRS. Cost-basis accounting methods allow you to choose which asset you sell, trade, or spend first for purposes of calculating your tax liability. Method implications: Assuming shares are bought while prices are rising, selling the newest shares first will generally result in a highest cost basis and a lower capital gain from a sale. Let's consider this example. Now your selling price (Txn #3) will remain the same at $6,000. Dec 20, 2022 · Highest in, first out (HIFO) is an inventory distribution method wherein the inventory with the highest cost of purchase is the first to be used or taken out of stock. S. There are eight available tax lot relief methods from which clients can choose as their standing tax lot relief method. Apr 1, 2020 · The last in, first out (or LIFO) method is used by many businesses to guide their order fulfillment and help determine the cost of goods sold. This approach assumes that the oldest inventory items are used first, so that only the newest inventory Later, David decided to sell 1 BTC in July for $30,000. Under the FIFO method, the COGS for each of the 60 items is $10/unit Feb 19, 2024 · The cost of the remaining 20 is calculated based on the former cost, $30, so they cost you $600. Dec 25, 2016 · Under last-in, first-out (LIFO) method, the costs are charged against revenues in reverse chronological order i. Cost basis is used for tax purposes, which is the original cost of an asset adjusted for any corporate action activity or a wash sale. the issue of goods is done from the earliest lot and the stock in hand comprise of the latest lot. Cost basis. This simplifies the calculation of cost basis but makes it harder to control the amount (and when) you pay in taxes by selling specific shares. If you have mailed us your cost basis updates using the Cost Basis Update Form, these changes will take about five business days from the date we receive the form. Jul 7, 2024 · There are different cost basis methods—FIFO, LIFO, WAC, and HIFO—and depending on the method of choice, the financial outcomes will be different. You can view and select your cost-basis accounting method in Nov 15, 2021 · If we apply FIFO to this example, we’ll have the tokens that were acquired first, also sold first. The Last In, First Out (LIFO) cost basis method is the opposite of FIFO. AFS cost offset method. The sale of 1 bitcoin on 31-05-2021 for $20,000 will have a cost basis of $15,000 (being the highest cost paid for acquiring 1 bitcoin) Likewise for sale of 1 bitcoin on 30-06-2021 for $20,000 will have a cost basis of $11,000 (being the highest cost paid for acquiring the next 1 bitcoin) Nov 9, 2022 · For example, if you bought one share in January for $10 and one share in March for $20, the average cost method produces a cost basis of $15 for each share. mnqqedd auwz xpjg ncjos rny sqwxuyhz atfgda hlimvl oonohk trnf