 Other revenue aggregation rules, like right of return, repurchase agreement, bin and hold, age and relationship, consignments, warranties and non-refundable. In fact, you look so, number of businesses we are involved. So each business has its own way of recording the revenue. So for example, consignments, goods you sell it, send it to the consignee, consignee, goods send consignee to consignee. The consignee is not a sale yet, unless the consignee sell it for you and render accounts that he has sold this much and this is the money we share, only then it can be recorded. So in every case, bill and hold, they ask, get into an agreement and says, look, you bill us, but keep the goods unless we say where to deliver. So again, question arise, when to receive, when to record revenue. Similarly, return or sale, it happens that you're leaving the goods on the premises and says, well, you sell it and if you won't sell it, then return it. So that's again a problem. So this is how these are small, small things, but you have to go through the text for each and every item, how to record revenue when these are the things. Now let's see other. Types of transaction, description of revenue and timing of revenue recognized. Sale of product from inventory, revenue from sales, date of sales or date of delivery, very clearly. If you are selling the goods then it should be date of sales or date of delivery. Performing a service, revenue from fees or services, service performed and billable. Sometimes you perform the service, but the other party is not agreed, is not happy about it, so you can't bill it, so unless it is billable. Permitting use of an assets, revenue from interest and royalties at a time passes or assets are used. For example, you deposit money in the bank. So bank will pay you interest on the basis of time. Whatever rate agree, but the time passes only then you will earn their interest. Sale of assets other than inventory, gain or loss on disposal, the date of sales or trade in. So these are the basics rules. Thank you very much.