 In this presentation, we will take a look at the audit process related to long-term debt. So thinking about those long-term liabilities on the balance sheet, auditor needs assurance that the amounts on the balance sheet for the various types of long-term debt are not materially misstated. So of course that is our goal. We're considering the accounts of long-term debt. Our goal in the audit is to make sure that those amounts are not materially misstated or at least to give an opinion and some assurance that those amounts are not materially misstated. Also also needs assurance about the recognition of interest expense. So whenever we think of long-term debt, we automatically think about interest because those things will be related. When we start to test long-term debt, the value of long-term debt, we know that interest has to be involved given the fact that it's long-term. If it's correctly restated in the format of the loan or the long-term debt, whatever form it takes, if it's