UNITED STATES SECURITIES AND EXCHANGE COMMISSION

FORM 10-QSB

(Mark One) 

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE  ACT OF 1934 For the quarterly period ended September 30, 2005

[  ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from to 

  Commission file number 333-103621

BEESTON ENTERPRISES LTD.

| NEVADA
88-04360717
(State or other    jurisdiction of incorporation or organization)
(IRS Employer    Identification No.)
 

#200 - 1687 WestBroadway

Vancouver, BritishColumbia

Canada, V6J 1X2

(Address of principalexecutive offices)

 

(604) 738-1143

(Issuer's telephonenumber) 

 

(Former name, formeraddress and former fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to befiled by Section 13 or 15(d) of the Exchange Act during the past 12 months (orfor such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes [ X] No  [ ]

Indicate by check mark whether the registrant is a shell company (as definedin Rule 12b-2 of the Exchange Act). Yes _____ No _____**APPLICABLE ONLY TO CORPORATE ISSUERS**
As of September 30, 2005, the Company had 5,825,000 issuedand outstanding shares of its common stock.

Transitional Small Business Disclosure Format (Check one):Yes  [ ] No  [X]
**PART I - FINANCIAL INFORMATION**
Item 1. Financial Statements. 
** 

 

 

 

 

BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

CONDENSED FINANCIALSTATEMENTS

SEPTEMBER 30, 2005 AND2004

(UNAUDITED)

 

 

 

 

 

 

 

BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

INDEX TO CONDENSEDFINANCIAL STATEMENTS (UNAUDITED)

 

 

 

 **
Condensed Balance Sheet as of September30, 2005 (Unaudited) 

Condensed Statements of Operations for the Nine and Three Months Ended

     September 30, 2005 and 2004with Cumulative Totals Since Inception (Unaudited)

Condensed Statements of Cash Flows for the Nine Months 

     Ended September 30, 2005 and2004 with Cumulative Totals Since Inception (Unaudited) 

Notes to CondensedFinancial Statements (Unaudited) 
** 

 

 

 

 

 

 

 

BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

CONDENSED BALANCE SHEET

SEPTEMBER 30, 2005

(UNAUDITED)**
 

 

 

 

The accompanying notes are an integral part of these condensedfinancial statements.
**BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

CONDENSED STATEMENTS OF OPERATIONS

FOR THE NINE AND THREEMONTHS ENDED SEPTEMBER 30, 2005 AND 2004 (UNAUDITED)

(WITH CUMULATIVETOTALS SINCE INCEPTION)

 **
The accompanying notes are an integral part of these condensedfinancial statements.
**BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

CONDENSED STATEMENTS OF CASH FLOWS

FOR THE NINE MONTHSENDED SEPTEMBER 30, 2005 AND 2004 (UNAUDITED)

(WITH CUMULATIVETOTALS SINCE INCEPTION)**
The accompanying notes are an integral part of these condensedfinancial statements.
** 

BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

NOTES TO CONDENSED FINANCIALSTATEMENTS 

SEPTEMBER 30, 2005 AND2004 (UNAUDITED)

 

NOTE 1- ORGANIZATION AND BASIS OF PRESENTATION
The condensed unaudited interim financial statements        included herein have been prepared, without audit, pursuant to the rules        and regulations of the Securities and Exchange Commission ("SEC"). The        condensed consolidated financial statements and notes are presented as        permitted on Form 10-QSB and do not contain information included in the        Company's annual statements and notes. Certain information and footnote        disclosures normally included in financial statements prepared in        accordance with accounting principles generally accepted in the United        States of America have been condensed or omitted pursuant to such rules        and regulations, although the Company believes that the disclosures are        adequate to make the information presented not misleading. It is        suggested that these condensed financial statements be read in        conjunction with the December 31, 2004 audited financial statements and        the accompanying notes thereto. While management believes the procedures        followed in preparing these condensed financial statements are        reasonable, the accuracy of the amounts are in some respects dependent        upon the facts that will exist, and procedures that will be accomplished        by the Company later in the year.

These condensed unaudited financial statements        reflect all adjustments, including normal recurring adjustments that, in        the opinion of management, are necessary to present fairly the        operations and cash flows for the periods presented.

The Company was incorporated on July 12, 1999 under        the laws of the State of Nevada. The business purpose of the Company is        to provide medical diagnostic imaging services to individuals in British        Columbia and Alberta, Canada.

The Company's services will be made available to the        Provincial Medical Services Plans, insurers of automobile and workplace        accident victims, individuals covered by private insurance plans, and        individuals prepared to pay for their own medical services. Beeston        plans to begin its business with a private clinic providing medical        diagnostic imaging services that are to be selected from one of the more        specialized medical diagnostic imaging techniques of computer tomography        or magnetic resonance imaging, which Beeston will offer in a location        where demand and usage warrant. 

 

 

 

 

 

 

 

 

 

 

 
**BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2005 AND2004 (UNAUDITED)**
 
**NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
**Development Stage Company**
The Company is considered to be in the development stage    as defined in Statement of Financial Accounting Standards (SFAS) No. 7, "*Accounting    and Reporting by Development Stage Enterprises.*" The Company is devoting    substantially all of its efforts to developing and initiating its business    plan.
**Use of Estimates

The preparation of condensed financial statements in    conformity with accounting principles generally accepted in the United    States of America requires management to make estimates and assumptions that    affect the amounts reported in the condensed consolidated financial    statements and accompanying notes. Actual results could differ from those    estimates.
**Cash and Cash Equivalents**
Cash and cash equivalents consists principally of    currency on hand, demand deposits at commercial banks, and liquid investment    funds having a maturity of three months or less at the time of purchase.

**Start-up Costs**
In accordance with the American Institute of Certified Public Accountants    Statement of Position 98-5, "*Reporting on the Costs of Start-up    Activities*", the Company expenses all costs incurred in connection with    the start-up and organization of the Company.
**Common Stock Issued For Other Than Cash**
Services purchased and other transactions settled in the    Company's common stock are recorded at the estimated fair value of the stock    issued if that value is more readily determinable than the fair value of the    consideration received.
**Property and Equipment**
The cost of office computer equipment is capitalized and depreciated over    its useful life using the straight-line method of depreciation. For all    equipment presently owned, the useful life being utilized is 60 months.    Repairs that substantially extend the life of the assets are capitalized,    and those repairs that do not, are charged to operations. Depreciation    expense for the nine months ended September 30, 2005 and 2004 was $571    respectively.

 

 
**BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2005 AND2004 (UNAUDITED)**
 
**NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
**(CONTINUED)****Net (Loss) Per Share of Common Stock**
The following table sets forth the computation of basic and diluted    earnings per share:

All dilutive securities were not included in the    calculation of dilutive earnings per share because the effect would be    anti-dilutive when the Company has incurred a loss from operations. The    Company has no options or warrants outstanding.

 
**Stock-Based Compensation

Employee stock awards under the Company's compensation    plans are accounted for in accordance with Accounting Principles Board    Opinion No. 25 ("APB 25"), "*Accounting for Stock Issued to Employees*",    and related interpretations. The Company provides the disclosure    requirements of SFAS No. 123, "*Accounting for Stock-Based Compensation*"    ("SFAS 123"), and related interpretations. Stock-based awards to    non-employees are accounted for under the provisions of SFAS 123 and the    Company adopted the enhanced disclosure provisions of SFAS No. 148 "*Accounting    for Stock-Based Compensation- Transition and Disclosure*," an amendment    of SFAS No. 123.

 
** **** 

BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2005 AND2004 (UNAUDITED)

 

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
**(CONTINUED)****Stock-Based Compensation (Continued)

The Company measures compensation expense for its    employee stock-based compensation using the intrinsic-value method. Under    the intrinsic-value method of accounting for stock-based compensation, when    the exercise price of options granted to employees is less than the    estimated fair value of the underlying stock on the date of grant, deferred    compensation is recognized and is amortized to compensation expense over the    applicable vesting period. 

The Company measures compensation expense for its    non-employee stock-based compensation under the Financial Accounting    Standards Board (FASB) Emerging Issues Task Force (EITF) Issue No. 96-18, "*Accounting    for Equity Instruments that are Issued to Other Than Employees for    Acquiring, or in Conjunction with Selling, Goods or Services*". The fair    value of the option issued is used to measure the transaction, as this is    more reliable than the fair value of the services received. Fair value is    measured as the value of the Company's common stock on the date that the    commitment for performance by the counterparty has been reached or the    counterparty's performance is complete. The fair value of the equity    instrument is charged directly to compensation expense and additional    paid-in capital.******Recent Accounting Pronouncements**
In December 2004, the FASB issued Financial Accounting Standards No. 123    (revised 2004) (FAS 123R), "Share-Based Payment, " FAS 123R replaces FAS No.    123, "Accounting for Stock-Based Compensation", and supersedes APB Opinion    No. 25, "Accounting for Stock Issued to Employees." FAS 123R requires    compensation expense, measured as the fair value at the grant date, related    to share-based payment transactions to be recognized in the financial    statements over the period that an employee provides service in exchange for    the award. The Company intends to adopt FAS 123R using the "modified    prospective" transition method as defined in FAS 123R. Under the modified    prospective method, companies are required to record compensation cost    prospectively for the unvested portion, as of the date of adoption, of    previously issued and outstanding awards over the remaining vesting period    of such awards. FAS 123R is effective January 1, 2006. The Company is    evaluating the impact of FAS 123R on its' results and financial position.

 

 

 
**BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2005 AND2004 (UNAUDITED)**
 
**NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
**(CONTINUED)****Recent Accounting Pronouncements (Continued)

On December 16, 2004, FASB issued Financial Accounting    Standards No. 153, Exchanges of Non-monetary Assets, an amendment of APB    Opinion No. 29, Accounting for Non-monetary Transactions ("FAS 153"). This    statement amends APB Opinion 29 to eliminate the exception for non-monetary    exchanges of similar productive assets and replaces it with a general    exception for exchanges of non-monetary assets that do not have commercial    substance. Under FAS 153, if a non-monetary exchange of similar productive    assets meets a commercial-substance criterion and fair value is    determinable, the transaction must be accounted for at fair value resulting    in recognition of any gain or loss. FAS153 is effective for non-monetary    transactions in fiscal periods that begin after June 15, 2005. The Company    does not anticipate that the implementation of this standard will have a    material impact on its financial position, results of operations or cash    flows. 
**NOTE 3-**PROVISION FOR INCOME TAXES**
The Company accounts for income taxes using the liability method. 

At September 30, 2005 deferred tax assets consist of the following:

Net operating losses totaling approximately $88,604 are    currently available and begin to expire in 2021. 

A valuation allowance has been provided for the entire    deferred tax asset amount until such time that the Company demonstrates the    ability to produce taxable income.
** 

 

BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2005 AND2004 (UNAUDITED)

NOTE 4 -**NOTES RECEIVABLE**
Two investments of $10,000 each were made in December 2002. Each    investment was supported with a note bearing interest of 10% per annum. One    note matured June 30, 2003 and the other note matured September 30, 2003.    Upon maturation, the Board of Directors decided to re-invest the principal    and accrued interest. Reinvestment has continued and the two notes were    merged into one note dated October 1, 2004, in the amount of $23,713, due    December 31, 2004. That note was rolled over January 1, 2005, in the amount    of $24,311, also at 10% per annum, due April 30, 2005. The note was paid in    full when due. The proceeds were used to pay off notes payable to    stockholders and for working capital.

On November 8, 2004, the Board of Directors decided to invest an    additional $25,000 in a new note bearing interest at 10% per annum, due    February 28, 2005. At maturity the note was rolled over as $25,774, bearing    interest at 10% per annum, due May 31, 2005. On June 1, 2005 the Board of    Directors decided to reinvest the then-current amount of $26,424 in a new    note at 10% per annum due August 31, 2005. On September 1, 2005 the new    total of $27,090 was reinvested in a new note at 10% per annum due December    31, 2005. Management is satisfied that the obligor will have the ability to    pay when due.
**NOTE 5 -**STOCKHOLDERS' EQUITY****Common Stock

As of September 30, 2005 and 2004, the Company has    100,000,000 shares of common stock authorized and 5,825,000 and 5,075,000,    respectively, issued and outstanding.
****
The following details the stock transactions for the    Company:

On September 9, 1999 the Company sold 1,700,000 shares of    its common stock at $.001 per share for $1,700. The proceeds were used for    working capital.

On December 30, 2002, the Company issued 3,375,000 shares    of its common stock at $.01 per share for $33,750 cash. The net proceeds of    the sale were to be used for working capital and to develop medical    diagnostic imaging services. 

On December 20, 2004, the Company completed the sale of    750,000 shares at $.10 per share for $75,000 for further working capital and    to fund operations.

The Company's stock has no readily determinable market price and has been    valued by the Company at par value, which estimates fair value.
** **** 

BEESTON ENTERPRISESLTD.

(A DEVELOPMENT STAGECOMPANY)

NOTES TO CONDENSEDFINANCIAL STATEMENTS (CONTINUED)

SEPTEMBER 30, 2005 AND2004 (UNAUDITED)**
 
**NOTE 6 - LOANS FROM STOCKHOLDERS**
From December 2002 through 2004, stockholders have made advances to the    Company on unsecured demand notes with no stated rate of interest. The    balance at September 30, 2005 is $6,000.
**NOTE 7-**GOING CONCERN**
The accompanying condensed financial statements have been prepared in    accordance with accounting principles generally accepted in the United    States of America, which contemplates continuation of the Company as a going    concern. The Company has had recurring operating deficits in the past few    years and has large accumulated deficits and is in the development stage and    has no recurring revenues. These items raise substantial doubt about the    Company's ability to continue as a going concern. 

In view of these matters, realization of the assets of the Company is    dependent upon the Company's ability to meet its financial requirements and    the success of future operations. These condensed financial statements do    not include adjustments relating to the recoverability and classification of    recorded asset amounts and classification of liabilities that might be    necessary should the Company be unable to continue in existence.

The Company's continued existence is dependent upon its ability to    generate sufficient cash flows from equity financing. 
** 

 

Item 2. Management's Discussion and Analysis or Plan ofOperation.**
Beeston is a development stage company with no operations, norevenue, limited financial backing and few assets. Beeston's plan of operationis to build a business providing medical diagnostic imaging services forindividuals in Western Canada. Beeston's customers would be individuals who areprepared to pay for the services they receive, as well as individual clients ofthe provincial medical insurance providers, workers' compensation boards, autoinsurance carriers and specialty insurance providers. At the present time,nearly all of these services are provided via the government administered systemin public hospitals. We believe there is an opportunity to establish privatefacilities in both British Columbia and Alberta.****
Beeston's plan is to market its services directly to theindividual client, who is dissatisfied with the provision of service under thecurrent government funded medical system, and to the limited number of majorinstitutional customers who make up the British Columbia and Alberta medicalservices marketplaces. The major institutional customers include automobileinsurance carriers, provincial worker's compensation boards, disabilityinsurance plans, specialty insurers, such as those who insure professionalsports teams, and the Alberta and British Columbia Medical Insurance Plans. Atthe present time all of these groups compete for scarce resources and everyoneis forced to endure long waiting times for access to medical services. 

Beeston's early development will be limited to theestablishment of a facility located in either Vancouver, British Columbia, orEdmonton, Alberta, that will offer services provided by either a CT or MRImedical diagnostic imaging technique and produced by equipment selected from aspecific group of CT and MRI scanners. We hope to have Beeston's initial medicaldiagnostic imaging facility in place and ready to receive clients withinBeeston's second year of operation. The business plan for Beeston's earlydevelopment will comprise two phases covering Beeston's first year of operationsfollowing the completion of its offering. It will involve the planning anddeveloping of Beeston's initial facility, establishing relations with potentialuser groups, securing facilities and equipment, and raising additional funds topay for the leasing of equipment, the leasing, preparing and equipping offacility space and to cover the initial operating costs of the facility.

 

The initial phase of the business plan is estimated to cost$39,000. The initial phase of Beeston's business plan will cover a period ofapproximately six months. The second phase of the business loan is estimated tocost $36,000. The second phase of Beeston's business plan will cover a period ofapproximately six months immediately following the initial phase of Beeston'sbusiness plan, and will likely occur sometime in 2006. Beeston currently doesnot have any funds for the leasing of equipment or facilities, or for theoperating expenses of a medical diagnostic imaging facility.

The selection of either Vancouver, British Columbia, orEdmonton, Alberta, as the location for Beeston's initial facility will alsoinvolve a review and assessment of each city for the availability of suitablepremises to lease. The determination of a location to lease for Beeston'sinitial facility will involve a number of considerations, including, the numberof rental spaces available, local zoning laws and building codes, and the siterequirements for the initial facility. The selection of the city, and with itthe determination of the availability of suitable lease spaces for Beeston'sinitial facility will require numerous reviews and assessments to be made ofexisting lease spaces by Beeston's industry consultant. 

Beeston currently rents office space at Beeston's businessaddress of #200-1687 West Broadway, Vancouver, British Columbia. These premises,comprising approximately 150 sq. ft. within an integrated office service, arerented from American Investments Ltd., an unaffiliated corporation, at a rent of$158 per month pursuant to a one-year lease, which commenced on September 1,2002, and has been renewed. Beeston has also acquired various computer andcomputer related equipment and furniture for use in performing ongoingadministrative tasks. These current facilities will be sufficient for Beeston'scurrent operations up until the time Beeston establishes its initial facility.

As of September 30, 2005, all of the funding provided toBeeston by its officers and directors in the form of various non-interest demandloans were repaid in full. Beeston has no agreements with any of its officersand directors for the provision of additional funding.****
 

Beeston has no plans to expand outside Canada at this time.
**Item 3. Controls and Procedures.**
As of September 30, 2005, the Company carried out anevaluation of the effectiveness of the Company's disclosure controls andprocedures (as defined by Rule 13a-14(c) under the Securities Exchange Act of1934) under the supervision and with the participation of the Company's chiefexecutive officer and chief financial officer. Based on and as of the date ofsuch evaluation, the aforementioned officers have concluded that the Company'sdisclosure controls and procedures were effective.

The Company also maintains a system of internal accountingcontrols that is designed to provide assurance that assets are safeguarded andthat transactions are executed in accordance with management's authorization andproperly recorded. This system is continually reviewed and is augmented bywritten policies and procedures, the careful selection and training of qualifiedpersonnel and an internal audit program to monitor its effectiveness. During thethird quarter of fiscal year 2005, there were no significant changes to thissystem of internal controls or in other factors that could significantly affectthose controls.
**PART II - OTHER INFORMATION 

Item 6. Exhibits and Reports on Form 8-K.**
Exhibits:
Exhibit No.DocumentLocation3.1Articles of    IncorporationPreviously Filed3.2BylawsPreviously Filed31Rule 13a-41(a)/15d-14(a) CertificatesIncluded32Section 1350 CertificationsIncluded
Reports on Form 8-K
-  On October 20, 2005, the Company filed a current report on  Form 8-K announcing an amendment to the Company's Bylaws.**SIGNATURES**
In accordance with the requirements of the Exchange Act, theregistrant caused this report to be signed on its behalf by the undersigned,thereunto duly authorized. 
** 

BEESTON ENTERPRISESLTD.**
 

 

November 7, 2005           ***/s/ Brian Smith                   ***

Date                              BRIAN SMITH, PRESIDENT

 

November 7, 2005           ***/s/ Brian Smith                   ***

Date                              CINDY WATT, SECRETARY**************************** |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|