Sometimes it takes a while to get it.

Alana from Oakland, CA in commenting on Tax Savvy Indie Saves $850 Because Of Reimbursed Expenses On Her 1099 said:
Nice! Thanks again for the helpful posts that led me to that. I dropped my amended return in the mail last week, so I think I'm all set. Hopefully my story in turn helps a few others. Sometimes you have to hit people over the head with 10 examples of the same principle before they get it. :)
thanks June!


You're welcome, Alana, and thanks for getting back to me. You'll see from my blog that my schedule has been wicked so apologies for my late response.

I think that when something comes at you from an alien field -- maybe, financial jargon to an artist or tech talk to a plumber or explanation of a painting's composition to a realtor -- it takes a while to grasp. Reimbursed expenses are a good example. Of all the questions I get it's that topic that currently heads the list of most frequently queried.

Often something must be explained several times in different ways in order to be really understood. That's the job of the teacher -- to be understood. The student must keep on asking questions until he or she understands. Doesn't matter if the teacher is the one you had in third grade, or your physician or your tax pro.

Thanks again for the update.

Best,
June

Tax Savvy Indie Saves $850 Because Of Reimbursed Expenses On Her 1099

So many of you continue to have questions about reimbursed expenses and I've written so much about them that I thought you'd like to see a really positive response from a California indie. Here 'tis:

Hi June,
I live in Oakland, CA and I worked for about three years as a freelancer for various online outlets (I'm now a regular employee). I just wanted to thank you for your very helpful posts about 1099s and reimbursable expenses!

In 2008 I was missing the 1099 from one of my clients, so I filed my return with an estimate of my income based on my pay stubs. Just now I got a notice from the IRS because the 1099 info they received had about $2k more income than I had reported. I went back to my files (thank goodness I kept very good ones!) and realized that the discrepancy was exactly accounted for by my expense reports that had been reimbursed.

At first I was mad at my client and was going to demand that they revise the 1099 to exclude the reimbursed expenses. But luckily I first read your posts explaining that the client is allowed to do that and it's MY burden to separate out how much is income versus reimbursed expenses. So I'm going to file an amended return reporting the larger amount of income from the 1099 and deducting the expenses on Schedule C. Even though some of the expenses are meals/entertainment, I'm going to include 100% of the amounts in order to properly offset the income amount from my 1099 -- as you said, the client is the one who paid the expenses, so they are the ones responsible for making sure only 50% is deducted (the instructions for Schedule C explicitly say this on page C-7!).

Since I guess the mistake is my fault, I will probably still owe some money in interest, but at least I won't have to pay the $850 the IRS was saying I owed! I know all I did just now was regurgitate the info that you already know well and have explained in past posts... but I just wanted to drop you a note, hoping that you might get some satisfaction from knowing that you helped another person understand their tax situation!

My only fear now is that filing an amended return will flag me for scrutiny and I may get audited because of other unrelated deductions I took... fingers crossed for no more letters from the IRS!

-Alana

Mistakes With Reimbursed Expenses

Ms. Walker: Please help me!

I am an Adult Education Practitioner. Been an indie for 11 years.

My 2008 tax returns inflated my modest earnings because my company pays me as a 1099 contractor and included all the money paid as if it were earnings, when in reality, about 58% was nothing more than reimbursed up-front expenses.

I am still paying the federal government for that tax bill and was wondering if there is anything I can do retroactively to ease the burden going forward.

Reading over what you've said to others I take it that it was my primary responsibility to take along all my actual invoices where the difference between travel, hotels, etc. from speaking fees was clearly noted but I did not. Is there any way I might do that this year in an attempt to, if nothing more, lessen the burden of what I still owe the "feds"?

Thanking you in advance,
Hopeless


Dear Hopeless,

There are a few things you said that I don't quite understand. When you say that you've read what I said to others, if you don't mean all my posts here, expenses -- reimbursed, then be sure to do so.

I don't know where you were taking your actual invoices. To an IRS audit? To the people who hired you? Are you asking if the past can be fixed or just what to do for the future?

In the posts about reimbursements that I mentioned above there is an explanation of how to list reimbursed expenses on your tax returns in the future.

This is what you can do about the past: If you have proof that the income was expense reimbursement then have a tax pro file an amended return deducting those expenses. You will get a refund for the overpaid tax. You may file an amended tax return up to three years after you originally filed the return.

It's not hopeless.
-- June

More on Reimbursements

Hi June,

I found your article on how to deal with Expense Reimbursements Included on Form 1099 ...and found your insights very helpful.

I have just started doing indie consulting (live in Bay Area, CA) and I need to bill for both services and expenses, and your article was the best one I could find!

Regarding this issue - just to clarify, do I need to ask up front that my client exclude expense reimbursements from my 1099, or will I be "okay" if they do put expense reimbursements on my 1099? I obviously don't want to get taxed on the expense reimbursement portion of what they pay me!

Thanks so much for your help!

Regards,
Chris


Dear Chris,

Good to know that the column from my website was helpful.

As long as you keep a record of payments for fees versus payments for reimbursements you will not be taxed for reimbursements.

If expenses are included on your 1099 then you will include them as part of your gross income and then you will simply deduct the expenses for which you were reimbursed.

If the expenses are not included on your 1099 then you will not include them as income and neither will you deduct them as an expense.

Example:
$4000 stated as income on the 1099 means $3000 fees + $1000 reimbursement for fees.

On your tax return when you subtract the $1000 worth of expenses for which you were reimbursed you end up with $3000 income. That is the same as if you had received a 1099 stating $3000 income.

You must have accurate records. For some states you may have to separately state gross income and reimbursed expenses income.

Be sure to read my posts on reimbursed expenses which go into more detail and explanation.

-- June

Reimbursed Meal & Entertainment Expenses

June --

I am not a tax professional but I believe there is an issue that would cost a taxpayer money on the federal return if the 1099 he/she receives includes expenses... You cannot deduct dollar-for-dollar some meal and T&E expenses on your federal return...therefore if those expenses are reimbursed at 100% and included on the 1099 you can only deduct the allowable percentage on your return...so it behooves the corporation providing the 1099 to include the expenses on it but it is to your disadvantage...correct?

Herb


Incorrect, Herb. First, so that we are all on the same page: It's not "meal and T&E." I assume you mean by "T" travel expenses. It's M&E for meals and entertainment. M&E expenses are deductible at 50% by the indie or corporation that incurred the expense. [There are exceptions which I will not go into here. You may read a lot more M&E here expenses -- meals and entertainment.]

That means that if Victor Visual takes a client out for a business dinner and he spends $200, he may deduct only $100 on as a business M&E deduction. The same would apply were Callous Corporation to take out a client for dinner.

Callous Corp engages Victor for a design project and will pay Victor $3,000. In doing that project Victor must wine and dine some folks at a cost -- to the corporation -- of $500. Victor bills the corporation $3500. $3000 for his fee as well as $500 to reimburse him for expenses. Same way he would get reimbursed were he to have had $500 in printing costs for Callous.

Callous pays Victor the $3500 and is allowed to deduct the entire fee of $3000. However, Callous may deduct only $250 for the M&E. It was Callous's expense not Victor's.

Of course, if Victor's arrangement with Callous said that his fee covered all expenses, he would not be reimbursed and he would deduct only 50% of his M&E expenses.

Many payers, Like Callous Corp, include M&E expenses on the 1099 in order to cheat the IRS. That is Callous's and the IRS's problem, not yours. As long as you have proof of your arrangement with Callous and receipts to prove the reimbursement arrangement you take 100% of the deduction.

Here are more posts on expenses -- reimbursed .

You said you are not an accountant, but I am going to give you some accounting jargon here anyway. Just in case you want to pass it on to Sammy Segar CPA who doesn't agree.

I've often explained in my seminars and writing that I take the tax code and put it into language that my talented indie readers will understand. Here's a short example, already simplified from the tax code verbiage but I think you'll get the idea. By the way, the interpretation from employee to indie that applies to indies is in red:

Where meal and/or entertainment expenses incurred in connection with the performance of services are reimbursed, the directly-related-to and associated-with tests for the deductibility of the expenses are applied to the taxpayer who actually claims the expenditure as a deduction. Similar rules apply for the Code Sec. 274(n) percentage limitation on the deduction (the 50% limit) [S Rept No. 99-313 (PL 99-514) p. 71]. Specifically, the 50% limit doesn't apply to expenses described by Code Sec. 274(e)(3) which are expenses incurred in connection with performing services under a reimbursement or other expense allowance arrangement for an employer, if the expense isn't treated as compensation, or for a person other than an employer, if the taxpayer adequately accounts to that person for those expenses [Code Sec. 274(n)(2)(A)]

Similarly, a nonemployee service provider (e.g., an independent contractor) that provides the required substantiation to and is reimbursed by the service-recipient for meal and entertainment expenses incurred on the latter's behalf isn't subject to the percentage reduction rule. The rule applies to the service-recipient, who can deduct only 50% of the reimbursement. Notice 87-23].

Once again thanks to NATP for research help.

-- June

Reimbursements/Reimbursements/Reimbursements/Reimbursements ....

OK Indies, you must be a little resourceful. And I don't mean to pick on the indie who sent the following email it's just that V from Katy, TX happened to hit at the right moment.

I get the same question about reimbursed expenses over and over and over. I usually skip the emails and go on to the next one hoping that the creative, intelligent, resourceful indie who asked the question will either come back to the blog and go down the list of Topics/Categories/Labels on the left and find expenses -- reimbursed . Voila! there's the answer. Or, even try one of two search tools on the blog: One at the top left -- note the magnifying glass; the other middle left, cleverly worded, "Search This Blog." Just try variations of what you are looking for -- reimburse, reimbursement, reimbursed expenses. You get the picture. Right.

Indies you must think on your own. Remember my urging you to have an indie-business mindset. Unlike employees, you have no big daddy taking care of you. And as much as I'd like to answer every one of your questions it's just not possible. You need to do a little of the legwork. V made some of the right moves by going to the IRS publication.

So here's V's question:


Hi June,

I enjoy reading your tax solutions, mail and newsletter for Indies. I had a couple of questions. I am an Indie and this is my first year as a self employed. I get reimbursed for my travel and meals expenses from my clients. I provide accurate accounting to my client for all the expenses. I have read Publication 463, page 32 regarding this. It clearly states that if you do not account to your client for the expenses you have to include it in income.

Now my question is: First, if you account to your client for the reimbursements, do you still have to include it in the income? Will it be on Sch C? If I have to include it in income, can I claim the expenses on Sch C as 100% deductible?

Second, for the month of December, I relocated to the city where my client is located and the client is reimbursing my rent. Is this reimbursement taxable?

Thanks,
V
Katy, TX


V --

Do take a look here for the answer to your 1st question -- expenses -- reimbursed .

The reimbursement for rent is income. It is an expense only if it qualifies as a home office deduction and then only part of it will be deductible. Check out my posts on home office here home office or studio .

Thanks for being my "example."

Best,
June

A freelancer's business expense cannot be deducted as an employee's expense.

Hi June,

I am a writer. I have a question about Schedule C deductions versus unreimbursed employee expenses on form 1040.

I'll have a significant amount of charitable donations this year, not to mention all the state tax I paid this year that I understand is deductible on the 1040. But I won't exceed the standard deduction level.

What would one need to do to treat indie expenses as unreimbursed employee expenses? I am, after all, an employee of myself, right? Is this smart or dumb? Legal or not?

Thanks! I love your book. Best $13 I've spent in a while.

Rachel
Alexandria, VA


Hi Rachel,

To set the stage:

• Everybody deducts personal expenses on Schedule A.
• Employees deduct all their business expenses on Schedule A.

Self-employeds deduct all their business expenses on Schedule C.

Both Schedule A and Schedule C are part of the Individual tax return Form 1040.

All business expenses may be deducted on Schedule C. Only home office has restrictions based on income.

There are several income restrictions as well as deduction restrictions on Schedule A. Often, depending on income or total expenses, employee business expenses on Schedule A may be lost, that is, you get no deduction.

A deduction on a Schedule C is much more of a tax advantage than the same deduction on Schedule A.

Rachel, to answer your questions:
You cannot deduct self-employed expenses as employee expenses. You may split an expense between employee and self-employed if it is used in both your work situations, a reference book for example.

You say, "I am, after all, an employee of myself, right?" No you are not. You are self-employed. Employees are people on payroll, who have taxes withheld by an employer and receive a W-2 at year-end.

You may be a freelance writer and also have a job on a magazine. In which case you would be both self-employed and an employee.

You might want to read these posts employee vs. self-employed for a better understanding.

Glad my book is helpful. Please tell your friends and colleagues.

Best,
June

Reimbursements & SE Tax

June --

I have been a Consultant for 10 years.

Saw your comments on expenses going on a 1099. Yes you can deduct from your income tax but must pay SS and Medicare! 15.3% If you want to be fully reimbursed you have to ask for 18.1% more! Which I do. Pays for the extra SS/medicare tax on the extra amount being reimbursed!

What say?
Jerry


Jerry --

I say get the extra 18% if you can but your reasoning is incorrect.

You do not pay self-employment [SE] tax on gross income but on net self-employed income. Therefor you do not pay SE tax on reimbursements included on a 1099. This is how it works:

$2,500 REIMBURSEMENTS NOT ON 1099
10,000 gross income
1,000 non-reimbursed expenses get subtracted from your gross income
2,500 reimbursed expenses do NOT get subtracted from your gross income
---------
9,000 net income on which you pay SE tax


$2,500 REIMBURSEMENTS ARE INCLUDED ON 1099
12,500 gross income
1,000 non-reimbursed expenses get subtracted from your gross income
2,500 reimbursed expenses get subtracted from your gross income
---------
9,000 net income on which you pay SE tax

In states where there is a gross receipts tax read my posts on reimbursements and talk with your tax pro about special recordkeeping.

-- June

Reimbursed expenses: Income or not?

Hi June,

I found your site very relieving to a current new gas reimbursement situation.

I'm a musician from Altamonte, Springs, FL. 13 years as an indie with a clean tax record using an accountant every year .

I'm in a band. My drummer drives his own van for me to the gigs with equipment and me inside, but I own the band. He's a good guy. Since the cost of gas has gone up, he has begun charging me gas mileage at approx. $.59 per mile plus tolls. I pay him that with no problem... he's doing me a great service and has done so for 13 years. Recently, my new accountant advised me to put the whole amount (reimbursements and gigs) on my 1099 to him at the end of the year.

I never have done this even when he sporadically charged me for gas w/wear and tear as according to the govt. approved numbers.

However, my drummer (who is not happy about what my new accountant advised) would prefer that I put only the amount of the gig on this year's 1099 (not the reimbursement) since only the gig is real income.

Things are a bit tense.

Usually, before this, I've deducted mileage expenses anyway in my categories at the end of the year should the IRS question it. It's all above board and honest. I'm a chapter "S" corp. and my friend is viewed a subcontractor to me not an employee.

My drummer is afraid/concerned about being red flagged if his 1099 looks different from years past this time around.

Please give me insight and or opinionated options (or hybrids acceptable to the IRS) to maintain my friendship with him should I put or not put both the mileage and the gig total as one at the end of the year. He would rather divide the two amounts himself. I see his point. What are your thoughts? I need some piece of mind between my friend and myself. I appreciate your time and look forward to hearing from you.


Dan

Well, Dan, the big questions may be how good a friend and how good a drummer?

Whatever you pay the drummer, whether for his drumming or driving is income to him. You can give him a statement with his 1099 showing how much is for drumming and how much is for driving.

The drummer then claims the entire income and deducts the cost or running his van using either the mileage method or the actual method. See a little more about auto expenses here More about Business Auto Expense .

You deduct as an expense the total amount that you pay the drummer for both.

In order for you to deduct the amount you pay the drummer for his driving, the drummer must claim what you pay him as income.

There are other ways of treating expense reimbursements -- see here expenses -- reimbursed (6) -- but the upshot is: In order for somebody to deduct the cost of reimbursements for expenses somebody else must include the reimbursement as income. If the drummer did not claim the driving reimbursements as income then he could not deduct the cost of using his van to drive you around.

Best,
June

Reimbursed Expenses Included on a 1099

Hi June,

I just discovered your site today.. am I glad!!

I have been an independent consultant since Oct 2006.

I received a 1099 which includes all my reimbursed expenses. My question has to do with the meals deductions: in using Turbo tax, it appears that only 50% of my meals are deductible. That would mean that 50% of meals becomes ordinary taxable income.

Am I wrong?

Claudia
San Mateo, CA


Dear Claudia,

It is not you who are wrong. Turbo Tax is wrong.

When an indie is reimbursed for expenses and those reimbursements are included on a 1099, the indie may deduct all the reimbursed expenses.

Reimbursed meal & entertainment expenses are not subject to the 50% reduction. I put them on the "Other Expenses" line on the Schedule C and label them "Expenses included in 1099 income above."

The person or company who reimbursed you is subject to the 50% reduction. They often try to get around that by including the reimbursement on a 1099 to an unsuspecting or unknowing indie.

The regulation sounds this way in tax jargon: A nonemployee service provider (e.g., an independent contractor) that provides the required substantiation to and is reimbursed by the service-recipient for meal and entertainment expenses incurred on the latter's behalf isn't subject to the percentage reduction rule. The rule applies to the service-recipient, who can deduct only 50% of the reimbursement.

For those of you wanting to argue this with your tax pro: This is IRS Code Section 274(n)(2)(A) and Notice 87-23.

You see. I told you all I read a lot of those thousands of pages of tax code!!

Cheers,
June

Reimbursed expenses: There's more than one way to dress a mannequin

Hi June,

I'm a designer working in fashion, snowsports, and the entertainment industry. I work on everything from costumes and sets to graphics and photography. The work keeps coming so I don't deny it. Currently I live and work in Brooklyn and have been working since 1999.

Here is my question - when working as a costume or set designer, stylist, or even in fashion, I often buy a lot of stuff - IE costume pieces, furniture, accessories, etc. These are items I'm not reselling to the public and are used exclusively for the project. I do invoice them for the cost, but its exactly at cost - more like an IOU.

Exactly how do I classify this on my taxes.

Thank You,
Jess


Hi Jess,


There are several ways to treat your props cost.


If never used again for another project then you may categorize the expense as "client costs" and the income or inflow of the reimbursement as "client costs reimbursement." The expense would cancel out the income and = 0.


If you used the props for other projects, or saw something interesting at an estate sale and bought if for future use, you could classify the income as "supplies." Include any income or reimbursement simply as income.


Sometime the choice depends on the amount of money we're talking about. For instance, $10,000 income, $100 props or $80,000 income with a $1,000 props may be treated differently than $80,000 income and $30,000 props.

Your tax pro may look at your entire tax picture and possibly choose a third method. If you props expense were a large portion of income she might treat the expense as "production costs."


Contrary to the understanding of most indies and the general public, tax preparation is not always a yes/no, this-way/ not-that-way, "exactly" situation. That's why I think indies should use the services of an indie-savvy tax pro.

Best,
June

Partnership & Home Office

June,

My wife and I started an independent consultant business last year in Fairfax, VA. We file partnership returns and have a home office. In doing our taxes, we were told that home office expenses are supposed to be captured in Schedule E and attached to Form 1040.

However, another advisor also said that we can reimburse home office expenses throughout the tax year through our income distributions and then capture them as other deductions on Form 1065 (the partnership return). This would be easier since we wouldn't have to fill out Schedule E so that is what we did.

Did we do the right thing?

Thanks, Matt


Wrong thing, Matt. A basic, really basic, piece of info on tax prep: If there is income from a partnership you must include that income on a Federal Schedule E. This is another example of why I think indies should not prepare their own tax returns.


Since a partnership is the least tax advantageous entity for a husband and wife business you might want to read some posts here payroll -- spouse as employee or here husband-wife business to learn more.

Partnerships have very specific rules on deductions. If you want to deduct the costs of a home office, although not required, I would suggest writing into the partnership agreement that home office use is expected. Deductions for a home office may be taken on Schedule E only. This will reduce a partner's self-employment income and self-employment tax liability.

You may not take home office expenses on the partnership return. And, do not rent to your partnership. That's a real kettle of worms and maggots!

Best,
June

Auto Algebra & the 2008 Mileage Rates

June,

Awesome site and info! I am definitely looking forward to purchasing the book, Self-employed Tax Solutions.

I am in negotiations with my first client to become their marketing consultant. I will be leading all of the marketing, PR, communication and fundraising activities for a non-profit organization.

I will be leasing a new vehicle soon after the new year. The client has proposed to pay mileage reimbursement for any duties related to their business. I will be driving both the new leased car and my current, much older, high mileage vehicle. Would the tax benefits of driving both cars normally outweigh a monthly mileage reimbursement check from a client? We're probably talking over 200 miles per month for this particular client because I don't they will include mileage from my home office to this office.

If not, can I still hold off auto expenses for other clients and still receive reimbursement from this particular client?

I'm anxious for your reply. This is probably the final negotiating term before I get started.

Thanks a million!

Jason from Charlotte, NC


Congratulations on your new indie work, Jason. And thank you for your generous comment about my site.

I will try to simplify your situation and thereby make it applicable to a lot of indies. First I am going to assume you have read, or I suggest you read if you haven't, How to Calculate Auto Expense and How to Keep a Record of Business Miles on my website. Then you should know that the mileage rate allowed by the IRS for 2008 is 50.5 cents per mile.

As an indie, all the payment you receive ,whether fees or reimbursement for expenses, is part of your gross income. All expenses, whether they were reimbursed or not, are deductible expenses.

For example, if XYZ pays you a fee of $5,000 + reimbursement for 200 miles at 50.5 cents per mile [that's $101] your gross income = $5,101.

Were you to use the standard mileage deduction for your car you would deduct the $101 as a business expense to get to an income of $5,000.

Were you to use actual expenses, it would depend on the costs of running your specific automobiles. Could be more than 50.5 cents per mile. Could be less. So your income could be more or less than $5,000.

To say which is better, reimbursement or not you need to compare two things. Your actual cost of running your car and how much your fee would increase were you to accept a higher fee and no reimbursement.

You may have several clients and some may reimburse you, some may not. You may still deduct all auto miles, for all clients, using either method, as long as you claim the reimbursement in your income.

There are several posts on this blog about reimbursed expenses that you might want to check out.

There is a full explanation of transportation and auto expenses in my book, Self-employed Tax Solutions.

Best,
June

A kind of reimbursement

June --

I am getting ready to split a commission with an ex partner. The commission is about $2000. If I turn around and write her a check for half, how much tax will I be responsible for come April?

Jill from Toms River, NJ


Jill --

At the end of 2007 you will need to prepare a Form 1099-MISC stating the amount you paid to your ex-partner. That form gets sent to the government and your partner.

The amount paid the partner will be a business deduction. On your tax return the total received will be part of your gross income. You subtract as a business expense the amount paid your partner. That will leave you with net income. You will pay tax on your net income, that means, on your 1/2 of the payment.

-- June

More car questions ...

June,

My company gave me a car last year for making my sales numbers over an 18 month period. The value of the car has been reported to me on a 1099 - can I deduct any portion of this?

Michellel

Congratulations, Michelle.

Yes, you may deduct all business auto expenses for that car and any other car you use for business. Read these on my website to learn more about auto deductions: How to Calculate Auto Expense and How to Keep a Record of Business Miles .

Best,
June

Reimbursed expenses included on 1099

June--

My husband works in trucking and he is being reimbursed for his tolls. It is on his 1099 so it's considered as income. Why? And how do we put this on our taxes?

Thanks, Tracy


Tracy,

Here's what I wrote about this for my website: Expense Reimbursements Included on Form 1099 .

Please let me know if you need more info.

Best,
June

Simple Recordkeeping: No Business Checking Account Required

Hi June,

I was poking around on the web for information and I found your book and your site. I just ordered your book, but I have an immediate question. I'm a self-employed sole proprietor. My business is video production and editing. I am about to invest in a computer and editing software so that I can edit at home. My husband is eligible for a discount on the computer and the software - I am not. If he buys the computer and the software, and then I in turn write him a check and buy it from him - will I be able to claim the computer and the software as my business expense?

Thanks in advance for your advice.
Stefani, Elizabeth City, North Carolina

P.S. You happen to live in my favorite place - Santa Fe. I lived in NM for a few years as a child and have never gotten it out of my system. I still have fond memories of my last trip there a few years ago and my visit to Ten Thousand Waves.



Hello Stephani,

Your husband can buy the computer, or spend money on any other business expenses for you and they will be deductible as your business expenses. You do not need to reimburse him. You don't even need separate checking accounts. You will see why when you read my book.

It's all a lot more simple than most folks think. And a lot more simple than most accountants will lead you to believe.

And, on your P.S. I feel the same way about Santa Fe. We came. We saw, We loved it. We're here forever. And here's a little weird thing, well, sort of. I married my first husband in front of a justice of the peace in Elizabeth City, North Carolina. He was an actor. Civil rights was a hot topic. Ah, yes, I remember it well.

Cheers,
June