Download or read book The Tax Guide for Traders written by Robert A. Green and published by McGraw Hill Professional. This book was released on 2004-09-22 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes play an integral role in trading success, yet no book today clearly and adequately explains the tax issues that are unique to active traders and investors. The Tax Guide for Traders provides traders with practical material on how to minimize the impact taxes have on their hard-won profits. Written in a hands-on style that appeals to traders as opposed to accountants, it discusses the best ways to set up a trading business, key tax forms and how to use them, tax treatment for specific types of securities, what to do in case of an audit, and much more.

Download or read book Day Trader Tax Guide written by Chris Inglese and published by . This book was released on 2012-07-23 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Day traders must comply with a set of unique and complex tax rules. Many traders are paying too much tax and don't even know it. They make a mistake by relying solely on their tax preparer to properly comply with the tax rules and to provide them with tax-saving advice. This booklet is intended to inform the one-person day trader, who actively and materially participates in a securities trading activity. It generally explains the "mark to market" tax election (the most valuable tax-saving election available to day traders). It then compares the tax rules applicable to the regular day trader, with those which apply to the day trader who has made such an election.Day traders are ultimately responsible for the taxes they pay. Many unfortunately pay thousands of dollars in unnecessary taxes each year. Don't be one of them.

Download or read book The New Traders s Tax Guide written by Jim Crimmins and published by Createspace Independent Publishing Platform. This book was released on 2014-04-14 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dear Trader, We are continually asked for information on the taxation of futures. Many traders do not realize that there is a substantial difference between the taxation of stocks, options on stocks, and the taxation of futures, commodities, and options on indexes. Of even more concern to us is the fact that many of the accountants that are filling out the tax forms for these traders and investors don't appear to know the difference in the taxation either. This is troublesome for the trader who is making his living actively trading in the futures market place and as a result of hard work and many years of study is successful only to end up giving more of his trading profit to the governments than necessary because of an accountant who does not know the rules. If the trader himself were watching a company to invest in that gave away its profits in this manner he would only short it. We encourage all that read this book to understand that for any active trader, taxes are your biggest expense. It is up to the trader to assume the personal responsibility of understanding and implement a program to minimize the tax burdens.

Download or read book Green s 2016 Trader Tax Guide written by Robert A. Green and published by . This book was released on 2015-12-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Trader s Tax Survival Guide written by Ted Tesser and published by Wiley. This book was released on 1997-04-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The worst crime a trader can make is to have made money, but then to hand it right over to the government because of a fundamental lack of knowledge of the tax laws and the strategies which can be used advantageously." —Ted Tesser. The first —and only —tax guide written exclusively for traders and investors has been thoroughly revised and expanded to arm you with the knowledge and strategies you need to thrive under current investment tax laws. Written by Ted Tesser, an active trader as well as an accountant specializing in investment-related taxation, The Trader's Tax Survival Guide helps you to exploit fully all available tax options for the highest possible return on your investments. Drawing on actual court cases, this indispensable guide covers all the bases, providing complete details on everything from getting around the 2% itemized deduction limit and preparing for an audit to planning for retirement and transferring wealth to future generations. You'll also find vital information on how the Tax Reform Acts of the past decade —including the tax code changes of 1996 and 1997 —affect you and your investments. Just as importantly, The Trader's Tax Survival Guide introduces you to Total Return Investment Planning (TRIP), a major component of Ted Tesser's extremely popular seminars on how to create and manage a successful trading business. TRIP is a simple but very effective methodology for evaluating your investments from a "total return" perspective that integrates good tax planning with good investment planning. With the basics of TRIP in place, you can then take full advantage of Tesser's invaluable tax-saving strategies, 66 specific methods for reducing your tax burden. Readers will also appreciate the chapter on the preferred tax status of "trader." Most investors (and their tax preparers) don't realize that you need not be a professional market maker working the exchange floor to claim "trader" status. Nor are they aware of the many substantial advantages that status entails —such as being able to list all your expenses on Schedule C and deduct them from your trading income. Here, Tesser provides detailed guidelines on how to qualify for trader status and use it to your utmost financial advantage. We've all heard horror stories of fantastic market gains that were transformed into tragic losses due to poor tax planning. Don't let that happen to you. This updated edition of The Trader's Tax Survival Guide, written with an abundance of wry wit and liberally peppered with eye-opening anecdotes, shows you how to keep more of what you earn from your investments in your pocket —and out of the hands of the IRS. "If I wrote that I was going to review a book that defines a 'substantial element of pleasure,' you would probably never guess it was about taxes. But then you haven't seen Ted Tesser's The Trader's Tax Survival Guide." —Stanley W. Angrist, The Wall Street Journal. ". . . covers the basics in a very entertaining manner. . . . If you weren't aware that your trading may be considered a business and that this status carries certain tax benefits, the Survival Guide's chapter on these topics may be just the ticket to get you started. The book would also be a good refresher on organizing your life in a tax-smart way. The least you'd get from the Survival Guide would be a good read and more than a few wry chuckles." —John Sweeney, Technical Editor Technical Analysis of Stocks and Commodities. "Every stock and commodity trader should have Ted Tesser's book. Trader or not, The Trader's Tax Survival Guide is packed with as much vital tax information and strategies as the stadium on Superbowl Sunday. But there's more, Ted also explains how you can arrive at the status of a 'trader' for the IRS, thus being able to write off and save many $. . . . " —Larry Williams, Commodity Timing Newsletter author, McMillan on Options.

Download or read book The New Trader s Tax Solution written by Ted Tesser and published by John Wiley & Sons. This book was released on 2012-10-23 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Thoroughly Updated Guide to Reducing Tax Liability for the Trader and Serious Investor What would you do to increase your trading profits by as much as 50%? Most traders and investors would do whatever it takes. Those same traders will much to often what the profits earned with their blood, sweat and tears shrink considerable as they prepare their tax returns. You have in your hands the easy-to-use tools that will protect your hard earned assets. Packed with proven strategies that reduce your tax exposure this comprehensive guide is completely updated with information and strategies for the most recent tax changes. Here are invaluable business, estate, retirement planning, and tax-saving strategies that virtually anyone can implement within the new tax laws. It is simple to use and includes specific information to help traders reduce their tax liability, with individual case studies, real-world examples, and model tax returns. CPA and expert tax consultant Ted Tesser provides current solutions for the tax problems facing most U.S. traders, investors, and income earners today-excessive tax payments to federal and local governments, insufficient preparation for retirement, and , ultimately, the fate of bequests. In this book, Tesser shows everyone concerned: How to disinherit the federal government How Trader Status is upheld, even under audit How to augment underfunded retirement plans How to master the basiscs of estate tax planning How to integrate the "triple crown"-Tesser's latest strategy for tax avoidance and wealth accumulation-into your trading plan and much more. Keep the profits you work so hard to earn, whether from trading, investing, or hard work-and take control of your financial destiny. The NEW Trader's Tax Solution has puts years of experience at your fingertips. With the "triple crown," you will learn how to unleash the full power of Trader Status by combining it with a Trading Entity. You will also learn how to establish a Wlfare Benefit Trust to accomplish all these goals and more. This program enables you to take advantage of little known facets fot he tax law that have been on the books for almost three-quarters of a century. You'll learn how to: Contribute and deduct substantial amounts of money over any period of time Grow the principle in a fully tax-defered, 100% secure environment Access the money at a future date, not limited by age, income, or retirement plan status Avoid the restrictions of ordinary retirement plans by using the same techniques that have been used by America's largest corporations since 1928 Whether you are looking for last minute tax saving tips or trading techniques that position you for the optimal tax reduction, The NEW Trader's Tax Solution is a must-have addition to any trading library. Get the government to pick up the tab on this years trading profits, foot the bill for any trading losses, and increase your wealth by 50%, instantly. After putting Trader Status on the map, Tesser now takes it to another dimension, complete with real world case studies, illustrations, templates, and filled-out, ready to be filed tax forms.

Download or read book Capital Gains Minimal Taxes written by Kaye A. Thomas and published by Fairmark Press Inc.. This book was released on 2004 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.

Download or read book Green s 2014 Trader Tax Guide written by Robert a Green Cpa and published by . This book was released on 2014-02-04 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Use GREEN'S TRADER TAX GUIDE to receive every trader tax break you're entitled to this tax-filing season, and for planning in the current year. It includes our latest thoughts, tax strategies, pitfalls, tweaks, warnings, and benefits. Whether you self-prepare your tax returns using consumer tax preparation software, or engage a CPA firm, this guide can help you through the process. Many of our tax preparation clients use this guide to take advantage of our offerings. We've published our updated trader tax guides every year since 1997, and they remain the gold standard in trader tax. Our motto is be smart, creative, forward-thinking, cutting edge, and even a bit aggressive, but keep it fully legal. You deserve excellence in content, ideas, judgment, decision-making, and service. Sincerely, Robert A. Green, CPA CEO of GreenTraderTax.com and Managing Member of Green NFH, LLC "Robert Green and his associates have their fingers firmly on the pulse of tax law and how it affects professional and frequent traders. I frequently lean on Robert to help explain the nuances of the tax code to my "Electronic Investor" readers in Barron's. Given the ongoing changes to the tax codes, it's great to have "Green's Trader Tax Guide" available to explain how the changes affect your particular tax situation, and how to manage your tax bill effectively." - Theresa W. Carey, Contributing Editor, Barron's, "The Electronic Investor" "Bob's advice has saved me tens of thousands of dollars and he has guided several of my friends safely thorough an audit. I trust no one else more on the subject of trader taxes." - Rob Booker, Host, The Trader's Podcast "I've known of Bob Green for years, and started working with him and his team to help me with my own taxes. I'm impressed with Bob's contributions to industry; he led the way when it came to helping active traders like myself figure out the wash-sale tax law implications, and so much more, with his webinars, industry appearances and publications like his "Trader Tax Guide." I highly recommend Bob Green and his CPAs at GreenCompany.com for all active day and swing traders. It really helps to work with someone like Bob who specializes in trader taxes; something that was beyond my regular CPA's knowledge. Bob and his staff are friendly, professional, responsive and accurate." - Ken Calhoun, President, DaytradingUniversity.com "Robert Green is the preeminent trader tax expert in the country. Anyone who trades part time or full time should tap Robert's vast experience by reading this book. Without his specialized knowledge, you could be setting yourself up to make costly mistakes. Don't guess on the tax rules - let Robert be your guide." - Tim Bourquin, TraderInterviews.com "Robert has become a go-to industry expert for forex traders, helping them navigate what can appear to be an intimidating and insurmountable task during tax time. His advice and wealth of knowledge has laid vital groundwork for forex trading tax guidance, without which many traders would be lost." - Jason Andrus, Vice President, Social Media and Brand Management, FXCM "Robert Green is the 'go-to' guy for trader taxes. It has always been a pleasure working with him." - Dan Blystone, Founder TradersLog.com

Download or read book The Trader s Tax Solution written by Ted Tesser and published by Wiley. This book was released on 2000-02-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: THE ONE-STOP GUIDE TO REDUCING TAX LIABILITY FOR THE TRADER AND SERIOUS INVESTOR In this comprehensive and insightful guide, CPA and expert tax consultant Ted Tesser provides solutions for the tax problems facing most U.S. traders, investors, and income earners today?excessive tax payments to federal and local governments, insufficient preparation for retirement, and, ultimately, the fate of bequests. Here are invaluable business, estate, retirement planning, and tax-saving strategies that virtually anyone can implement. Included is specific information to help traders reduce their tax liability, with individual case studies, real-world examples, and model tax returns. In this work, Tesser shows everyone concerned: How to disinherit the federal government How trader status is upheld, even under audit How to use education tax breaks How to augment underfunded retirement plans How to master the basics of estate tax planning How to use the annual gift tax exemption . . . and much more. Keep the profits you work so hard to earn, whether from trading, investing, or simply working?and take control of your financial destiny. With The Trader?s Tax Solution, the choice between building wealth and just getting by is yours. Ted Tesser, CPA, specializes in investment taxation and is an active trader. He is the author of Wiley?s The Trader?s Tax Survival Guide and is well known for his popular seminar entitled "Traders and Investors: Cut Your Taxes in Half!" KEEP THE PROFITS YOU WORK SO HARD TO EARN, WHETHER FROM TRADING, INVESTING, OR SIMPLY WORKING "Here?s my advice: first, design a trading strategy that gives you an edge in the markets; second, trade your strategy with precision and steadfastness; third, study The Trader?s Tax Solution and apply Tesser?s principles to your taxes and financial planning. If you?re a trader or investor who wants to keep the maximum possible amount of the money you?ve earned, your copy of The Trader?s Tax Solution will be worth its weight in stock certificates!" ? Thomas A. Bierovic, Manager, Strategy Testing & Development, Omega Research, Inc. "I have heeded Ted Tesser?s advice for many years. His background, knowledge, and experience have been invaluable in saving me an enormous amount of money over the years. This book is my bible for financial and tax strategies." Bill M. Williams, PhD, CTA, Professional trader and President, The Profitunity Trading Group "Taxes can be the largest single expense for a successful trader. Ted Tesser draws on his experience as both a CPA and successful trader to show you how to minimize this expense. This book is clearly written, practical, and comprehensive. Deserves a place on every trader?s bookshelf." ? Sheldon Knight, President, K-Data, Inc. "Ted Tesser is one of the nation?s foremost experts on investment taxation. In this definitive guide to reducing and even eliminating whole classes of tax exposure, Ted presents a wealth of solid tax strategies that investors and traders will find indispensable." ? Nelson Freeburg, Editor, Formula Research "Ordinarily a ho-hum subject, Tesser has made reading about taxes for traders enjoyable. This book is not only a fun read, it is an invaluable reference. The Trader?s Tax Solution contains everything a trader needs to know about taxes." ? Sunny J. Harris, President, Sunny Harris & Associates, Inc. and author of Trading 101: How to Trade Like a Pro,Trading 102: Getting Down to Business, and Electronic Day Trading 101

Download or read book How to Day Trade written by Ross Cameron and published by AuthorHouse. This book was released on 2015-10-29 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: Success as a day trader will only come to 10 percent of those who try. It’s important to understand why most traders fail so that you can avoid those mistakes. The day traders who lose money in the market are losing because of a failure to either choose the right stocks, manage risk, and find proper entries or follow the rules of a proven strategy. In this book, I will teach you trading techniques that I personally use to profit from the market. Before diving into the trading strategies, we will first build your foundation for success as a trader by discussing the two most important skills you can possess. I like to say that a day trader is two things: a hunter of volatility and a manager of risk. I’ll explain how to find predictable volatility and how to manage your risk so you can make money and be right only 50 percent of the time. We turn the tables by putting the odds for success in your favor. By picking up this book, you show dedication to improve your trading. This by itself sets you apart from the majority of beginner traders.

Download or read book Day Trading For Dummies written by Ann C. Logue and published by John Wiley & Sons. This book was released on 2019-03-07 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understand how day trading works—and get an action plan Due to the fluctuating economy, trade wars, and new tax laws, the risks and opportunities for day traders are changing. Now, more than ever, trading can be intimidating due to the different methods and strategies of traders on Wall Street. Day Trading For Dummies provides anyone interested in this quick-action trading with the information they need to get started and maintain their assets. From classic and renegade strategies to the nitty-gritty of daily trading practices, this book gives you the knowledge and confidence you'll need to keep a cool head, manage risk, and make decisions instantly as you buy and sell your positions. New trading products such as cryptocurrencies Updated information on SEC rules and regulations and tax laws Using options to manage risk and make money Expanded information on programming If you’re someone who needs to know a lot about day trading in a short amount of time, this is your place to start.

Download or read book Green s 2020 Trader Tax Guide written by Robert A. Green and published by . This book was released on 2019-12-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Green's 2020 Trader Tax Guide focuses on traders' unique tax needs and is updated to include the latest tax strategies, pitfalls, tweaks, warnings, and benefits. Whether you self-prepare your tax returns or engage a CPA firm, this guide can help you through the process, resulting in tax savings. The 17 chapters cover: trader tax status, Section 475 MTM, tax treatment (equities, 1256 contracts, options, ETFs, ETNs, forex, precious metals, cryptocurrencies, etc.), accounting for trading gains and losses, trading business expenses, tips for preparing tax returns, tax planning, entity solutions, retirement plan strategies, IRS and state tax controversy, traders in tax court, proprietary trading, investment management, international tax, Obamacare taxes, short selling, and Tax Cuts and Jobs Act. Green's Trader Tax Guide has been published every year since 1997 and remains the gold standard in trader tax.

Download or read book The Day Trader s Guide to Technical Analysis written by Christopher S. Lewis and published by McGraw-Hill Companies. This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lewis shows traders already familiar with charts and charting how the well-known, time-honored rules of technical analysis can help uncover tremendous profit opportunities in today's wide-open electronic day trading environment. 100 illustrations.

Download or read book Day Trading for Beginners written by Matthew Swing and published by . This book was released on 2020-05-12 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you looking for a complete guide on day trading? Then Keep reading... Before you begin day trading, you need first to understand what it is not. It's not investing, which is buying a stake in some asset that you hope will build a profit over a long period. The length of time is subjective, but the most investor will typically hold onto assets for several years, sometimes decades. They are also normally concerned with what business they choose to invest in. They look into companies to make sure they avoid litigation, have strong products, pay off debts, and make solid profits. Day trading is, pretty much, the opposite. It involves buying and selling stock in a single day. These types of traders will borrow money so they can take advantage of little price changes in highly liquid indexes and stocks. Even still, they tend to follow the same type of wisdom that longer-term investors: Buy low and sell high, day traders just do it in a smaller time frame. A typical day trader's day may look something like this. A day trader decides to buy 1,000 shares in stock they like at 10 am. Then when the process begins to rise at 10:15, they sell it. If the stock was up by half when they sell, then they have made $500, minus the commission. Let's say the trader is using Scottrade; the commission could range from $7 to $27, which would mean they would make a net profit of $493 to $473. Then the trader would have to take into consideration their taxes. Whenever you sell an investment that you have owned for less that year, it is taxed based on your personal gain rate, and this can sometimes be as high as 35%. Long-term gains aren't taxed any higher than 20%. That makes tax planning extremely important in the day trading world. This book covers the following topics: Why learning day trading today is an opportunity? What is day trading and how to get started? Interest rates Retail vs institutional traders Advantage and negatives of day trading Types of trading Platforms and broker What is an option contracts Call and put option on the stock market Volatile in the markets Day trading and swing trading Candlestick Day trading strategies And Much More If you think the profit looks small, keep in mind a day trader doesn't just make a couple of trades in a day, they will make 25 to 30. That means they multiply their profits by having a high trade volume. To help them minimize risks, they won't normally keep a stock overnight because it can change a lot during that period. Corporate announcements and news events will drive the volatility of the market, so the trader needs to be available and able to respond at the drop of a hat. Unlike a long-term investor who waits until they think things through and receives more information, day traders move quickly and make decisions in just a couple of minutes or seconds. Want to learn more about this book? Buy now!

Download or read book Day Trading For Dummies written by Ann C. Logue and published by John Wiley & Sons. This book was released on 2011-02-09 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Day trading is undoubtedly the most exciting way to make money from home. It's also the riskiest. Before you begin, you need three things: patience, nerves of steel, and a well-thumbed copy of Day Trading For Dummies—the low-risk way to find out whether day trading is for you. This plain-English guide shows you how day trading works, identifies its all-too-numerous pitfalls, and get you started with an action plan. From classic and renegade strategies to the nitty-gritty of daily trading practices, it gives you the knowledge and confidence you'll need to keep a cool head, manage risk, and make decisions instantly as you buy and sell your positions. Learn how to: Set up your accounts and your office Connect with research and trading services Plan and research trades carefully and thoroughly Comply with regulations issues and tax requirements Leverage limited capital Cope with the stress quick-action trading Sell short to profit from price drops Evaluate your day-trading performance Use technical and fundamental analysis Find entry and exit points Use short-term trading to establish a long-term portfolio You'll also find Top-Ten Lists of good reasons to go into day trading, or run from it in terror, as well as lists of the most common (and expensive) mistakes day traders make. Read Day Trading For Dummies and get the tips, guidance, and solid foundation you need to succeed in this thrilling, lucrative and rewarding career.

Download or read book Day Trading for Beginners written by Matthew Swing and published by Charlie Creative Lab. This book was released on 2020-10-11 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description Are you looking for a complete guide on day trading? Then Keep reading... Before you begin day trading, you need first to understand what it is not. It's not investing, which is buying a stake in some asset that you hope will build a profit over a long period. The length of time is subjective, but the most investor will typically hold onto assets for several years, sometimes decades. They are also normally concerned with what business they choose to invest in. They look into companies to make sure they avoid litigation, have strong products, pay off debts, and make solid profits. Day trading is, pretty much, the opposite. It involves buying and selling stock in a single day. These types of traders will borrow money so they can take advantage of little price changes in highly liquid indexes and stocks. Even still, they tend to follow the same type of wisdom that longer-term investors: Buy low and sell high, day traders just do it in a smaller time frame. A typical day trader's day may look something like this. A day trader decides to buy 1,000 shares in stock they like at 10 am. Then when the process begins to rise at 10:15, they sell it. If the stock was up by half when they sell, then they have made $500, minus the commission. Let's say the trader is using Scottrade; the commission could range from $7 to $27, which would mean they would make a net profit of $493 to $473. Then the trader would have to take into consideration their taxes. Whenever you sell an investment that you have owned for less that year, it is taxed based on your personal gain rate, and this can sometimes be as high as 35%. Long-term gains aren't taxed any higher than 20%. That makes tax planning extremely important in the day trading world. This book covers the following topics: Why learning day trading today is an opportunity? What is day trading and how to get started? Interest rates Retail vs institutional traders Advantage and negatives of day trading Types of trading Platforms and broker What is an option contracts Call and put option on the stock market Volatile in the markets Day trading and swing trading Candlestick Day trading strategies And Much More... If you think the profit looks small, keep in mind a day trader doesn't just make a couple of trades in a day, they will make 25 to 30. That means they multiply their profits by having a high trade volume. To help them minimize risks, they won't normally keep a stock overnight because it can change a lot during that period. Corporate announcements and news events will drive the volatility of the market, so the trader needs to be available and able to respond at the drop of a hat. Unlike a long-term investor who waits until they think things through and receives more information, day traders move quickly and make decisions in just a couple of minutes or seconds. Want to learn more about this book? Buy now!

Download or read book Green s 2021 Trader Tax Guide written by Robert A. Green and published by . This book was released on 2021-01-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Use Green's 2021 Trader Tax Guide to receive every trader tax break you're entitled to on your 2020 tax returns. Our 2021 guide covers the 2017 Tax Cuts and Jobs Act and the 2020 CARES Act's impact on investors, traders, and investment managers. Learn various smart moves to make in 2021. Whether you self-prepare your tax returns or engage a CPA firm, this guide can help you through the process of optimizing your tax savings. Even though it may be too late for some tax breaks on 2020 tax returns, you can still use this guide to execute these tax strategies and elections for tax-year 2021.The 18 chapters cover trader tax status, Section 475 MTM, tax treatment (equities, 1256 contracts, options, ETFs, ETNs, forex, precious metals, cryptocurrencies, etc.), accounting for trading gains and losses, trading business expenses, tips for preparing tax returns, tax planning, entity solutions, retirement plan strategies, IRS and state tax controversy, traders in tax court, proprietary trading, investment management, international tax, Obamacare taxes, short selling, the Tax Cuts and Jobs Act, and the CARES Act.