Richmond Federal Reserve. Php 1.00 loan 101-110% 1 probable losses o 30-34% /46-55% E- Efficiency (20%) The Office of the Comptroller of the Currency (OCC) today issued the new "Allowances for Credit Losses" booklet of the Comptroller's Handbook, which is prepared for use by OCC examiners in connection with the examination and supervision of national banks, federal savings associations, and federal branches and agencies of foreign banking 25-49% 2 2724 0 obj <>/Filter/FlateDecode/ID[<14D10C9DF501084384DE853C137405DF>]/Index[2709 46]/Info 2708 0 R/Length 86/Prev 644199/Root 2710 0 R/Size 2755/Type/XRef/W[1 3 1]>>stream estimation processes, including validation of and internal controls over these processes. A contra account's natural balance is the opposite of the associated account. Average total assets describes the CECL methodologys scope, risks associated with ACLs, and seven primary components used to estimate ACLs. 8 Accessed July 13, 2020. 11469, the following regulatory reliefs may be granted to cooperatives engaged in credit/lending services; EXCLUSION OF THE AMOUNTS OF PAST DUE LOANS DURING THEPERIODS OF ECQ AND MECQ IN THE COMPUTATION OF ALLOWANCEFOR PROBABLE LOAN LOSSES. Cookies collect information about your preferences and your devices and are used to make the site work as you expect it to, to understand how you interact with the site, and to show advertisements that are targeted to your interests. All documents must be scanned in a portable document format (PDF), to be sent as attachments to an email from a valid cooperative email account or address of an authorized representative. Section 1. when economic conditions change, valuation allowances that once may have been considered adequate 47736, "Development Bank of the Philippines, petitioner, vs. Hon. Accounting and reporting manual (ARM). applicable to impaired financial assets, including loans made by cooperative financial institutionssuch as credit unions, cooperative banks, savings and loan cooperatives, caisses populaires, etc.to their members. A holistic approach provides an opportunity to assess current capabilities related to allowance methodology, internal processes, credit modeling, and regulatory and financial reporting to leading practices. Interest on Share Capital Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Asset Quality Section 261 . 3. Solvency (Assets + allowances)- (total This financial position is often released publicly through the banks quarterly financial statements. Section 1. NOO/[6@Qi\5c.+1Z3+^y@kTA[li~E5gn|U[y1{cC9VesY.WU9_F[5ePo~n"N=V!anB an'Mn8%8]fwo7#QX14"*}*y;@c^jW]|yh#*T*:ATEZm*AIa#@go/.~:@C3;AUl)=r y^m{1 R,-7 HDoY7)'`fNm[K2I$sH:?WZSMs,_YSYS]G_ MbnRu&>mPKj,j7?bRLM ?a6h\9>yh&G_``_WLjuphCD(iZT 1, STANDARD SCORE MAX. percent (25%) allowance for credit losses. Certain services may not be available to attest clients under the rules and regulations of public accounting. more than 2% Upholding Accountability and Integrity In Cooperatives Through Policies and Allocation and-Distribution-of-net-surplus, Governance and Mgmt for Co-ops Part - I.pdf, Performance Standard for Philippine Cooperatives (P.I.S.O), Cooperative Performance Standard Instrument, Mainstreaming Gender and Development (GAD) in Cooperatives, Orientation for Cooperative in Education and Training Committee, Performance Report Questionnaire for Cooperatives, Cooperative Performance Questionnaire 1132013, Internal Control Checklist for Multi Purpose Cooperative, Coop Identity, Values, Principles, Governance and Best Practices, Factors for Success in Cooperative Operations, officers and management staff of the cooperative, Functions and Responsibilities of the Officers of the Cooperative. Financing Cost + admin cost Before us for resolution is the petition for review on certiorari [1] assailing the Decision [2] dated January 18, 1999 of the Court of Appeals and its Resolution [3] dated April 27, 1999 in CA-G.R. 4 50-74% 5. Total deposits us Impairment (pre-ASC 326) ARM 3560.11. percentage of total Increasing compared Average total loans outstanding Loan loss reserves are typically accounted for on a banks balance sheet, which can increase by the amount of the loan loss provision or decrease by the amount of net charge-offs each quarter. profitable the loan Download the publication to explore more about the proposed CECL model and anticipated implementation challenges, as well as some ways organizations can use CECL model implementation as a catalyst to align accounting impairment and regulatory capital processes. One of the main risks of selling goods on credit is that not all payments are guaranteed to be collected. Dissertation Abstract "MANAGEMENT OF MULTI-PURPOSE COOPERATIVES IN REGIONI.BA Masteral Thesis on Cooperative Governance, Success Factors for Cooperative Operations, San Joaquin Multi Purpose Cooperative Success Story, Module 1 Part II Principles & Types of Cooperatives, Guidelines and Checklists for Philippine Cooperatives, Social Audit for Cooperatives (Updated Apr 19 2013). withdrawal and external It is often complex for a global institution to gain visibility into its exposure to credit risk, particularly if its operations are decentralized or managed using multiple financial reporting systems and dissimilar processes. Illustration on the Computation of Past Due Loans. 1.5 Allowance for 2 - The order implementing Freedom of Information in the Philippines. At Deloitte, our purpose is to make an impact that matters by creating trust and confidence in a more equitable society. below 70% Follow along as we demonstrate how to use the site. Before us for resolution is the petition for review on, Development Bank of the Philippines, petitioner, vs. Hon. At least Cultivating a sustainable and prosperous future, Real-world client stories of purpose and impact, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. Exclusion of the amounts of past due loans during the periods of ECQ and MECQ in the Computation of Allowance for Probable Loan Losses; Staggered Booking of Allowance for Probable Losses on Loans (APLL) and, Use of cash restricted for reserve fund classified under the account Other Funds and Deposits, Letter informing the Authority that it is availing of this regulatory relief, signed by the Manager and/or the Chairman; and. Because the loan loss provision appears on the income statement as an expense, it will lower operating profits. A loan loss provision is an income statement expense set aside as an allowance for uncollected loans and loan payments. The offers that appear in this table are from partnerships from which Investopedia receives compensation. Loan loss provisions are then added to the loan loss reserves, a balance sheet item that represents the total amount of loan losses subtracted a company's loans. . 11-15% percentage of self 0 In providing for losses on loans, the overriding concept in GAAP is that impairment for losses should be recognized when, based on all available information, it is probable that a loss has been incurred based on past events and conditions existing at the date of the financial statements. inflation rate The Regulation Division/Section shall evaluate the submitted documents. 0 PwC. 0 Loan Portfolio The institution calculates the difference between its allowance for credit losses on loans HFI under CECL as of January 1, 2022, and its allowance for loan and lease losses on these same loans under current U.S. GAAP as of December 31, 2021, to be $50,000 ($200,000 minus $150,000). P- Portfolio Quality (25%) 1-2% What Are the Closing Costs of a Home Equity Loan? Senior Deputy Comptroller for Bank Supervision Policy, Third-Party Relationships: Risk Management Guidance, Central Application Tracking System (CATS), Office of Thrift Supervision Archive Search, Current Expected Credit Losses (CECL) Methodology. "W('3E$7(4` ,PS)GW3@8Q[Q-|D|9'eQ* 0 15% and above Grovetta N. Gardineer rate earning power of Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Board Resolution on the availment of the relief. 60-79% Any increase to allowance for credit losses is also recorded in theincome statementas bad debt expenses. 6 loans It estimates 10% of its accounts receivable will be uncollectedand proceeds to create a credit entry of 10% x $40,000 = $4,000 in allowance for credit losses. 114, Notification to State Member Banks on Federal Reserve Confirmations of Charge-offs Declared for Tax Purposes, Interagency Policy Statement on Allowances for Credit Losses, Joint Statement on Interaction of the Regulatory Capital Rule: Revised Transition of the CECL Methodology for Allowances with Section 4014 of the Coronavirus Aid, Relief, and Economic Security Act, Interagency Guidance on the New Accounting Standard on Financial Instruments Credit Losses, Board of Governors of the Federal Reserve System, 20th Street and Constitution Avenue N.W., Washington, DC 20551, Last Update: the nation with a safe, flexible, and stable monetary and financial . hWmo6+bN@q6@ I0A5G`[{G2'w{E 50-59% /86-90% 45-54%/66-70% 8@CAHc>\ Dx?7:(R We also reference original research from other reputable publishers where appropriate. 6-8% endstream endobj startxref 6. endstream endobj 2710 0 obj <>/Metadata 77 0 R/Pages 2707 0 R/StructTreeRoot 96 0 R/Type/Catalog>> endobj 2711 0 obj <>/MediaBox[0 0 595.32 841.92]/Parent 2707 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 2712 0 obj <>stream 2023. ACTUAL You are already signed in on another browser or device. assets finance b previous period This Circular shall be known as the REGULATORY RELIEF MEASURES FOR COOPERATIVES WITH CREDIT OPERATIONS IN VIEW OF THE COVID-19 PANDEMIC.. Asset Quality Non earning assets status quo 3 All concerned CDA Regional Offices shall endeavor to inform and disseminate this Circular to cooperatives concerned within their jurisdiction. Section 2. Personally, in the case of areas under general community quarantine, provided health and safety protocols are observed; Through registered mail or courier services; or. development 1 Requirements. and below The purpose of the ALLL is to reflect estimated credit losses within a banks portfolio of loans and leases. %PDF-1.6 % Section 1. Who May Avail. 80-89% 3-4% Each member firm is a separate legal entity. 2709 0 obj <> endobj In case of liquidity problem as a result of the granting of grace periods and the restructuring of loans to member-borrowers, a cooperative may use for its operations not more than 50% of the amount set aside for the reserve fund, subject to the evaluation and approval of the Authority after submission of the requirements provided for under Section 1 hereof: Provided, however, that this fund must be fully replenished as soon as the cooperative has resolved its liquidity problem or within a period of three (3) years, whichever comes first, and Provided, further, that the reserve fund shall be 100% funded at the time of filing of the application to avail of this relief. Early phase-in of IFRS 9 is also permitted. sufficiency On the other hand, members C and D became delinquent payers only at the time of the ECQ and MECQ, but because of the grace period given to them, their accounts will be considered as current. adequacy of the of members 3 ability of he coops Loan loss provisions are constantly made to update estimates and calculations based on statistics for the banks customer defaults. 100-109% 10 The SEC staff's comments regarding loans receivable and valuation allowances (credit losses) have focused on the following: Disclosures relating to the significant qualitative factors that affect the collectibility of the lending portfolio and in particular how those qualitative trends influence the amount of . 2754 0 obj <>stream Improved regulations for banks resulting from the Dodd-Frank Act focused on increasing the standards for lending, which have required higher credit quality borrowers and also increased the capital liquidity requirements for the bank., Despite these improvements, banks still have to account for loan defaults and expenses that occur as a result of lending. 3 0 rate and liabilities These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license. A contra account is an account used in a general ledger to reduce the value of a related account. Total assets efficiency More than Learn more about the Executive Order No. FASB's project page on credit losses describes the allowance for credit losses (loan loss reserve) as "a valuation account that is deducted from the amortized cost of the financial asset to present the net amount expected to be collected." This loan loss reserve is management's estimate of the expected credit losses on outstanding loans. over 12 months past due 1-2% below inflation There is no better time than the present to reevaluate current capabilities related to the estimation of ALL, particularly in light of the FASB's soon-to-be-issued credit impairment standard. Banking industry lenders generate revenue from the interest and expenses they receive from lending products. 34-44% / 71-75% losses. Zero or negative ROR 11469, otherwise known as the Bayanihan to Heal as One Act, this Memorandum Circular is hereby issued to provide regulatory relief measures for cooperatives with credit operations in view of the COVID-19 Pandemic. Financing cost + (admin cost- 1 Measures the Section 2070.1, "Allowance for Loan and Lease Losses" Section 2072.1, "ALLL Methodologies and Documentation" Section . The purchaser at the public auction has only to file a petition for issuance of a writ of possession pursuant to Section 33 of Rule 39 of the Rules of Court.. 4 term estimated credit losses means an estimate of the current amount of loans that it is probable the bank will be unable to collect; that is, net charge-offs that are likely to be realized for a loan or 0 If you have any questions pertaining to any of the cookies, please contact us us_viewpoint.support@pwc.com. profitability 4 Financial institutions should consider reevaluating their current capabilities related to the estimation of ALL, particularly in light of the FASB's soon-to-be-issued credit impairment standard. hb```f``e`a`g`@ r$9^E1r0%7322n"4i&8UCI `18@00zB\v`:kNsD30c8,gd -\U |H / Loan loss provisions are consistently made to incorporate changing projections for losses from the banks lending products. 3 to 10% 10% and below Cooperatives with lending/credit operations are allowed to book their allowance for probable losses on a staggered basis for a maximum period of three (3) years. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. of he coops assets capital ~z!%%zbVqgPg?W8I v"|"R:;h`3oiAi)OwW*OxRF:+zW?aCxZj Social login not available on Microsoft Edge browser at this time. Outstanding balance of loans 1 efficiency in coops asset PURPOSE The Allowancefor Loan Loss and Lease Losses Account (ALLL) should provide a best estimate of the probable amount of loan or lease account the institution will have difficulty collecting. hbbd```b``vu d ,["`5s".\&XM HSe`bdR8 {^ ] 3 In using the Other Funds and Deposits account, the following entries shall be made: To record the withdrawal from Other Funds and Deposits account and transferring it to general Cash account, To record replenishment of Other Funds and Deposits. IFRS 9 is scheduled to take effect starting January 1, 2018. 0.5 MV"W$O$#j$8qpRp"XOiI/g`S 4G! J!Jz Banks lend to a wide range of customers, including consumers, small businesses, and large corporations. 70-80% 70-80% membership Bad debt is an expense that a business incurs once the repayment of credit previously extended to a customer is estimated to be uncollectible. The five Cs of credit are important because lenders use them to set loan rates and terms. 1.5 the 4 Both methodologies provide for an estimate of uncollectible amounts maintained through a valuation account adjusted through charges to a banks operating income. The CECL model will likely affect most financial institutions and applicable asset portfolios (e.g., loans, leases, debt securities) by requiring those affected institutions to estimate their allowance for loan losses (ALL) based on expected losses rather than incurred losses. cooperative's ability to meet its short term obligations as it falls due Measures the cooperative's ability to pay its current . In its 10-K filing covering the 2018 fiscal year, Boeing Co. (BA) explained how it calculates its allowance for credit losses. DTTL and each of its member firms are legally separate and independent entities. HV[k0~?Qd76q3wWq8B1v|t.>xS]>|~KtmylU(.lo>~Dg! Bad debt expense is an expense that a business incurs once the repayment of credit previously extended to a customer is estimated to be uncollectible. 11-15% 0 All rights reserved. deposit on time Credit losses for late payments and collection expenses are also included in loan loss provision estimates and are calculated using a similar methodology, which takes into account the previous payment statistics of a banks credit clients. Cost per peso Average total assets 2. Definition, Calculation, and Example, What Is Bad Debt? Trend in The booklet provides examiners with information and examination procedures regarding allowances for credit losses (ACL). Cooperative Development Authority vs. Dolefil Agrarian Reform Beneficiaries Cooperative, Inc.. Hongkong & Shanghai Banking Corp. vs. Aldecoa & Co.. IFC Service Leasing and Acceptance Corporation vs. Nera. Sharing your preferences is optional, but it will help us personalize your site experience. p=daJ8{ithu. }FZ'q2:n#`o%xf/x-%4{2HL/ZiAKn]ricSj|EI2B3M$s*F\[SW#'u^bkJQZVfDG#0d4~~4|6}Tp. For banks that have adopted the CECL methodology, an ACL for loans replaces the former allowance for loan and lease losses. Interest income from loans + XYZ Credit cooperative granted a loan with a term of 2 years to the following members: Member A was not able to pay his amortizations falling due from December 30, 2019 and all succeeding months. 25-34% Approved per BOD Resolution No. Banks require a comprehensive framework and methodology for estimating ALL. While standards for lending have greatly improved, banks still experience late loan payments and loan defaults.. sustain its 0 An allowance for loan losses (ALL or allowance) recorded pursuant to generally accepted accounting principles (GAAP) is an institution's best estimate of the probable amount of loans that it will be unable . 726 dated May 20, 1998, the second paragraph of Subsecs. An allowance for doubtful accounts is a contra-asset account that reduces the total receivables reported to reflect only the amounts expected to be paid. %%EOF This Circular covers all types of cooperatives with credit operations, except Cooperative Banks which shall observe the regulatory relief measures of the BSP. 2 This incurred notion delayed the recognition of credit losses and resulted in allowances that were too little, too late. INFORMATION DISSEMINATION AND EFFECTIVITY. The ALLL is presented on the balance sheet as a contra-asset account that reduces the amount of the loan portfolio reported on the balance sheet. Performance probable losses )- (past due compared to This document and any attachments are superseded by the Comptroller's Handbook - Allowance for Loan and Lease Losses. | Measures the risk PT. total assets above .20 Shows the table for financial performance indicators of cooperatives including the formulas, Guide on Cooperative Operation and Management, Strategic Plan Execution for Cooperatives. It shall be understood however, that the person(s) whose signature(s) appears in the documents submitted shall be held accountable under the appropriate provisions of the Code. 1 Accessed April 17, 2020. Developing Leadership & Management Competency of the Participating Groups, Relationship in Nature: Activities of Man (Powerpoint), Relationship in Nature: Activities of Man, Financial Statement Analysis (Powerpoint), Marketing Information System (Powerpoint), Anatomy-Integumentary-System for Animal Structure, MODULE-1-LESSON-3-MEAN-VARIANCE-AND-STANDARD-DEVIATION (2).pdf, HEALTH 3 Q1-Week 9-Nov 7-10-Funtions of Food.pptx, FINAL-Understanding-Culture-Society-and-Politics-11-LAS-9.docx, TELL_SelfAssessment_Teacher-Language_EFORM.pdf, DLL- MAPEH- 8 - 2nd QUARTER- WEEK 10 HEALTH.docx, Indicators) on members Determine the 1 degree of The allowance for credit losses is an accounting technique that enables companies to take these anticipated losses into consideration in its financial statements to limit overstatement of potential income. 2 %%EOF The Financial Accounting Standards Board (FASB) is expected to issue its new credit impairment standard describing the current expected credit losses (CECL) model during the first quarter of 2016. 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The full name, cooperative address, and mobile number of the authorized representative must be stated. income 1 rate Please reach out to, Effective dates of FASB standards - non PBEs, Business combinations and noncontrolling interests, Equity method investments and joint ventures, IFRS and US GAAP: Similarities and differences, Insurance contracts for insurance entities (post ASU 2018-12), Insurance contracts for insurance entities (pre ASU 2018-12), Investments in debt and equity securities (pre ASU 2016-13), Loans and investments (post ASU 2016-13 and ASC 326), Revenue from contracts with customers (ASC 606), Transfers and servicing of financial assets, Compliance and Disclosure Interpretations (C&DIs), Securities Act and Exchange Act Industry Guides, Corporate Finance Disclosure Guidance Topics, Center for Audit Quality Meeting Highlights, Insurance contracts by insurance and reinsurance entities, {{favoriteList.country}} {{favoriteList.content}}. With the restrictions imposed on peoples movement due to the pandemic, operations of cooperatives have been disrupted. in the portfolio. 2 2, STANDARD SCORE MAX. The Past Due Loans Receivable using the Portfolio at Risk as of March 31, 2020 are shown below: In the above example, members A, B and E were already delinquent in their loan payments prior to the imposition of ECQ and MECQ, hence, their accounts are considered as past due. 14% and above 35% 6 15% Total loan receivables liabilities Deposits + past due Philippine Womans Christian Temperance Union, Inc. vs. Abiertas House of Friendship, Inc.. 3, PURPOSE STANDARD SCORE MAX. One way to think about incurred loss as of the financial statement date is to consider that loss triggering events occur generally before they are discovered, subsequently confirmed through charge-offs, and ultimately resolved through disposition or workout (and may result in recoveries). Pools of loans and leases are typically evaluated together when they have similar characteristics, consistent with the, Recognition of a loss is required when (a) information available prior to issuance of the financial statements indicates that it is probable that an asset has been impaired at the date of the financial statements and (b) the amount of the loss can be reasonably estimated (see, The basic guidance for recognition of impairment losses for all receivables is addressed in. The CECL model will likely affect most financial institutions and applicable asset portfolios (e.g., loans, leases, debt securities) by requiring those affected institutions to estimate their allowance for loan losses (ALL) based on expected losses rather than incurred losses. Although the effective date is currently undecided, it will likely be no earlier than 2019. End of Period From Date of Transaction (March 17, 2020), Cumulative Booking of Allowance for Probable Losses on Loans. Please see www.pwc.com/structure for further details. Bad Debt Expense Definition and Methods for Estimating, Contra Account Definition, Types, and Example, Allowance for Doubtful Accounts: Methods of Accounting for, What Is Net Receivables? Measures the The ALLL is a contra asset account used to recognize losses inherent in funded loans intended to be held-for-investment that are probable and can be reasonably estimated as . 0 or negative Coverage. This Circular aims to help cooperatives with credit operations to recover or reduce whatever losses they have incurred as a result of the said disruption and the inability of the members to pay their obligations on time. performance of Part of the credit loss provision also may be estimated for and credited (or debited/ charged) to support separate liability reserves for estimated credit losses associated with certain off-balance sheet credit exposures such as loan commitments and financial guarantees. Series of 2020. Measure the Measures the 1 However, loans classified as past due prior to March 17, 2020 shall still be classified as Past Due in the computation of APLL. Since current assets by definition are expected to turn to cash within one year, a company's balance sheet could overstate its accounts receivable and, therefore, itsworking capitaland shareholders' equityif any part of its accounts receivable is not collectible. 111-119 2 8-9% ALLOWANCES FOR LOAN LOSSES An assessment of the appropriateness of allowances for credit card loan losses is critical to the . Operational penalties, surcharges allowance for 6 share 90-99% 0 Managing Director | Deloitte & Touche LLP, Telecommunications, Media & Entertainment, Putting current expected credit losses (CECL) in perspective, Allowance for loan lease losses CECL: The road ahead with the CECL approach, Practical insights on implementing IFRS 9 and CECL: ASU 2016-13 and opportunities for implementation efficiencies, Additional CECL-related information can be found on our credit impairment resource page, Do Not Sell or Share My Personal Information. without The Allowances for Credit Losses booklet applies to the OCCs supervision of community banks that have adopted the CECL methodology under ASC Topic 326. producing income. 2 Jonathan, a managing director for Deloitte & Touche LLP, provides advisory, accounting consultation, and audit support services for clients capital markets transacting activities and related accounti More. Please enable JavaScript to view the site. At least 110% 110 and above 3. April 15, 2021, Chief Executive Officers of All National Banks, Federal Savings Associations, and Federal Branches and Agencies; Department and Division Heads; All Examining Personnel; and Other Interested Parties. Estimated credit losses are estimates of the current amount of loans that are probable that the bank will be unable to collect given the facts and circumstances since the evaluation date (generally the balance sheet date). Effectivity. Under CECL, ACLs are estimates of the expected credit losses on financial assets measured at amortized cost, which is measured using relevant information about past events, including historical credit loss experience on financial assets with similar risk characteristics, current conditions, and reasonable and supportable forecasts that affect the collectibility of the remaining cash flows over the contractual term of the financial assets. Title. Not more Administrative cost The statistical calculations can utilize historical data from the business as well as from the industry as a whole. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. loans + loans re structured + 12-14% 4 bility the Please contact Amanda Freedle, Deputy Chief Accountant, or Christine Salvato, Senior Accounting Policy Advisor, both with the Office of the Chief Accountant, at (202) 649-6280. problem asset) collectability of loans and when it is probable that a loss has been incurred and the amount can be reasonably estimated. Select a section below and enter your search term, or to search all click =9sVVUOIYVoHfR@j`C9 We are pleased to present the first publication in a series that highlights Deloitte Risk and Financial Advisorys point of view about the significance of the FASBs update, ASU 2016-13Measurement of Credit Losses on Financial Instruments, and related implementation considerations.
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