----

 

 

UNITED STATES

SECURITIES ANDEXCHANGE COMMISSION

 

Washington, D.C. 20549

 

Form 10-QSB

 

QUARTERLY REPORTPURSUANT TO SECTION 13 OR 15(D) OF THE

SECURITIES EXCHANGEACTS OF 1934

 

For the quarterlyperiod ended March 31, 2005

Commission File Number0-16286

 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(Exact name ofregistrant as specified in its charter)

| Delaware
95-4082020
(State or other jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification Number)
 

100 NE 80thTerrace

Miami, FL 33138

(Address of principalexecutive offices)

 

(305) 935-7222

(Registrant'stelephone number, including area code)

 

Medplus Corporation

(Former name, formeraddress, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reportsrequired to be filed by Section 13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that theregistrant was required to file such reports), and (2) has been subject to suchfiling requirements for the past 90 days. 

Yes [X] No [ ]

As of March 31, 2005, there were 3,943,750 shares of the registrant's CommonStock, par value $.001 per share, outstanding.

Transitional Small Business Disclosure Format: Yes [ ] No [X]

FORWARD LOOKING STATEMENTS

Some of the information presented in this quarterly report constitutesforward-looking statements within the meaning of the private SecuritiesLitigation Reform Act of 1995. Statements that are not historical facts,including statements about management's expectations for fiscal year 2003 andbeyond, are forward looking statements and involve various risks anduncertainties. Although the Company believes that its expectations are based onreasonable assumptions within the bounds of its knowledge, there can be noassurance that actual results will not differ materially from the Company'sexpectations. Factors that could cause the actual results to differ materiallyfrom expectations are discussed in the Company's Annual Report on Form 10-K andin other filings with the Securities and Exchange Commission.

 

FINANCIAL STATEMENTS

 

 

 
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2005 AND 2004

 

 

 

 

 

 

 

 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

FOR THE THREE MONTHSENDED MARCH 31, 2005 AND 2004

INDEX TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**
 

 
****
Condensed    Consolidated Balance Sheet at March 31, 2005 (Unaudited) 

    Condensed Consolidated Statements of Operations for the three months

ended    March 31, 2005 and March 31, 2004 (Unaudited) 

 

    Condensed Consolidated Statements of Cash Flows for the 

    three months ended March 31, 2005 and March 31, 2004 (Unaudited) 

    Notes to the Condensed Consolidated Financial Statements (Unaudited) 

 

 

 

 
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

CONDENSEDCONSOLIDATED BALANCE SHEET - (UNAUDITED)

MARCH 31, 2005

 **
The accompanying notes to the condensed consolidated financialstatements are an integral part of these statements.
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

CONDENSEDCONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)**
 

The accompanying notes to the condensed consolidated financialstatements are an integral part of these statements.
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - (UNAUDITED)**
 

The accompanying notes to the condensed consolidated financialstatements are an integral part of these statements.
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTESTO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 1- ORGANIZATION AND BUSINESS
The Company was incorporated in the State of Delaware        in December 1986 as Vision Technology International. They changed their        name in 1992 to Medplus Corporation and in August 2003, changed its name        to Atlantis Business Development Corporation. The Company had operated        in the health care financing industry. The Company ceased all operations        in 1998 and has little or no viable operations since that date.

On April 20, 2003, the Company's Board of Directors        voted to be regulated as a Business Development Company pursuant to        Section 54 of the Investment Company Act of 1940. A Business Development        Company is an investment company designed to assist eligible portfolio        companies with capital information. The decision to become a Business        Development Company was made primarily to better reflect the Company's        anticipated future business and developing relationships. The Company        does not intend to focus its investments in any one industry; but        intends to carefully screen any and all candidates that appear to have        superior investment opportunities.

With this new designation, the Company as of April 1,        2003, has offset their existing additional paid-in capital to the        deficits that had accumulated since inception (December 1986). The net        result was that the deficits accumulated in the development stage was        left with a balance of $540,643.

The Company acquired assets from an individual for        $3,970,000 and put them into a newly formed wholly owned subsidiary        E-Direct Inc. in the quarter ending June 30, 2004. The Company        recognized $200,000 of assets and $3,770,000 of goodwill.

In January 2005, the Company merged with a Nevada        corporation and remained the surviving corporation with a Nevada        domicile.

On January 21, 2005, the Company has spun off its        wholly owned subsidiary E-Direct, Inc. The financial statements for the        three months ended March 31, 2005 include reclassifications of the        operations of the Company to reflect the disposal of the subsidiary        below the line as discontinued operations in accordance with the        provisions of FASB 144, "Accounting for the Impairment or Disposal of        Long-Lived Assets". 
** 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 1- ORGANIZATION AND BUSINESS (CONTINUED)**
On March 7, 2005, the Company formed, as a wholly        owned subsidiary, 727 Communications, Inc. This Company was formed to        sell voice over the internet protocol (VOIP) minutes. Also in March 2005        the Company signed an asset purchase agreement with its former        subsidiary. The Company issued 2,000,000 shares of stock for certain        assets and goodwill.

 
**NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
**Principles of Consolidation
The consolidated financial statements include the        accounts of the Company and its wholly owned subsidiary for the three        months ended March 31, 2005 and 2004. All significant intercompany        accounts and transactions have been eliminated in consolidation.

**Use of Estimates**
The preparation of 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 reported amounts of assets and liabilities and disclosure of        contingent assets and liabilities at the date of the financial        statements and the reported amounts of revenues and expenses during the        reporting period. Actual results could differ from those estimates.

 

 

 

 

 
** 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Fiscal Year Change

Effective the calendar year beginning January 1,        2005, the Company has changed from a fiscal year end of March 31, to        December 31. A nine month fiscal transition period from April 1, 2004        through December 31, 2004 precedes the start of the new calendar-year        cycle.
**Cash and Cash Equivalents**
The Company considers all highly liquid debt        instruments and other short-term investments with an initial maturity of        three months or less to be cash or cash equivalents.

At March 31, 2005, the Company maintained cash and        cash equivalent balances at two financial institutions which are insured        by the Federal Deposit Insurance Corporation, whose amounts do not        exceed the insured limit of $100,000.
**Revenue Recognition**
The Company records its revenue on the accrual basis,        whereby revenue is recognized when earnings and expenses are recognized        when incurred.
** 

 

 

 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Property and Equipment

Equipment is stated at cost. Depreciation is provided        using the straight-line method over the estimated useful lives of the        assets.

Maintenance and repairs are charged to operations        when incurred. Betterments and renewals are capitalized. When equipment        are sold or otherwise disposed of, the asset accounts and related        accumulated depreciation accounts are relieved, and any gain or loss is        included in operations.

The useful lives of equipment for purposes of        computing depreciation are:

Equipment 5-7 years

Depreciation expense for the three months ended March        31, 2005 and 2004 was $1,644 and $201, respectively in continuing        operations. 
**Income Taxes**
Deferred income taxes are reported using the        liability method. Deferred tax assets are recognized for deductible        temporary differences and deferred tax liabilities are recognized for        taxable temporary differences. Temporary differences are the differences        between the reported amounts of assets and liabilities and their tax        bases. Deferred tax assets are reduced by a valuation allowance when, in        the opinion of management, it is more likely than not that some portion        or all of the deferred tax assets will not be realized. Deferred tax        assets and liabilities are adjusted for the effects of changes in tax        laws and rates on the date of enactment.
**Fair Value of Financial Instruments**
The carrying amounts reported in the balance sheet        for cash and accrued expenses approximate fair value because of the        immediate or short-term maturity of these financial statements.
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
 

Loss In Net Assets From Operations Per Share
Historical net (loss) per common share is computed        using the weighted average number of common shares outstanding. Diluted        earnings per share (EPS) includes additional dilution from common stock        equivalents, such as stock issuable pursuant to the exercise of stock        options and warrants. There were no common stock equivalents outstanding        for the periods presented.

The following is a reconciliation of the computation        for basic and diluted EPS:

 
** 

 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

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

The Company has elected to follow Accounting        Principles Board Opinion No. 25 *"Accounting for Stock Issued to        Employees"* (APB No. 25), and related interpretations, in accounting        for their employee stock options rather than the alternative fair value        accounting allowed by SFAS No. 123, *"Accounting for Stock-Based        Compensation"*, and has adopted the enhanced disclosure provisions of        SFAS No. 148, *"Accounting for Stock Based Compensation - Transition        and Disclosures"*, an amendment of SFAS No. 123. APB No. 25 provides        that the compensation expense relative to the Company's employee stock        options is measured based on the intrinsic value of the stock option.        SFAS No. 123 requires companies that continue to follow APB No. 25 to        provide a pro-forma disclosure of the impact of applying the fair value        method of SFAS No. 123 and, as amended, SFAS 148.
**Recent Accounting Pronouncements**
In June 2001, the FASB issued Statement No. 142 *"Goodwill and Other Intangible Assets"*. This Statement addresses        financial accounting and reporting for acquired goodwill and other        intangible assets and supersedes APB Opinion No. 17, *"Intangible        Assets"*. It addresses how intangible assets that are acquired        individually or with a group of other assets (but not those acquired in        a business combination) should be accounted for in financial statements        upon their acquisition. This Statement also addresses how goodwill and        other intangible assets should be accounted for after they have been        initially recognized in the statements. The Company recognized 3,770,000        as impairment of goodwill in the quarter ending March 31, 2005.

 

 

 

 

 

 

 
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Recent Accounting Pronouncements (Continued)

On October 3, 2001, the FASB issued Statement of        Financial Accounting Standards No. 144, *"Accounting for the        Impairment or Disposal of Long-Lived Assets"*("SFAS 144"), that is        applicable to financial statements issued for fiscal years beginning        after December 15, 2001. The FASB's new rules on asset impairment        supersede SFAS 121,*"Accounting for the Impairment of Long-Lived        Assets and for Long-Lived Assets to be Disposed Of,"* and portions of        Accounting Principles Board Opinion 30, "Reporting the Results of        Operations." This Standard provides a single accounting model for        long-lived assets to be disposed of and significantly changes the        criteria that would have to be met to classify an asset as        held-for-sale. Classification as held-for-sale is an important        distinction since such assets are not depreciated and are state at the        lower of fair value or carrying amount. This Standard also requires        expected future operating losses from discounted operations to be        displayed in the period (s) in which the losses are incurred, rather        than as of the measurement date as presently required. The Company        disposed of its wholly-owned subsidiary E-Direct, Inc. during the        quarter ended March 31, 2005. The loss from disposal of those assets was        $172,080.
****
On December 16, 2004, the Financial Accounting        Standards Board ("FASB") published Statement of Financial Accounting        Standards No. 123 (Revised 2004), Share-Based Payment ("SFAS 123R").        SFAS 123R requires that compensation cost related to share-based payment        transactions be recognized in the financial statements. Share-based        payment transactions within the scope of SFAS 123R include stock        options, restricted stock plans, performance-based awards, stock        appreciation rights, and employee share purchase plans. The provisions        of SFAS 123R are effective for small business issuers as of the first        interim period that begins after December 15, 2005. Accordingly, the        Company will implement the revised standard in the fourth quarter of        fiscal year 2005. Currently, the Company accounts for its share-based        payment transactions under the provisions of APB 25, which does not        necessarily require the recognition of compensation cost in the        financial statements (note 3(d)). Management is assessing the        implications of this revised standard, which may materially impact the        Company's results of operations in the fourth quarter of fiscal year        2005 and thereafter.
**ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Reclassifications

Certain amounts in March 31, 2004 have been        reclassified to conform to the March 31, 2005 presentation.
**NOTE 3- SHORT TERM DEBT- ADVANCES
The advances represent notes that are due with no        specific repayment terms from a related party. 
**NOTE 4- OPERATING LEASES
The Company leases office and facility space with        various expiration dates through the year ended December 31, 2008.        Monthly payments for the leases are approximately $7,600 per month.

Minimum lease payments under operating leases are as follows:

Fiscal Period Ended

March 31,
$ 83,700

61,200

61,200

                                   $206,100** 

 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 5 - STOCKHOLDER'S DEFICIT
On March 31, 2005 and 2004, the Company has        200,000,000 shares of common stock authorized at a par value of $.001,        and 3,943,750 and 258,373 shares issued and outstanding, respectively.

The following details the stock transactions for the        three months ended March 31, 2005:

The Company issued 2,000,000 shares of stock valued        at $700,000 in exchange for $86,040 of fixed assets and $613,960 of        goodwill.

The Company issued 50,000 shares of stock to two of        its officers for services valued at $17,500.

The Company issued 663,750 shares of stock with an        average value of $0.21 per share for cash totaling $140,000.

The Company on April 5, 2005, announced a three for        one forward stock split that is effective April 8, 2005.

 
** 

 

 

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

(FORMERLY MEDPLUSCORPORATION)

NOTES TO CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(UNAUDITED)

MARCH 31, 2005 AND2004

 

NOTE 6- PROVISION FOR INCOME TAXES
The Company did not provide for income taxes for the        three months ended March 31, 2005. Additionally, the Company established        a valuation allowance equal to the full amount of the deferred tax        assets due to the uncertainty of the utilization of the operating losses        in future periods.

At March 31, 2005, the deferred tax assets consist of the following:
**NOTE 7- COMMITMENTS AND CONTINGENCIES
On January 7, 2005, the Company entered into an        Equity Line of Credit Agreement with Ocean State Investments whereby the        Company shall issue and sell to the investor, from time to time, shares        of the Company's common stock in exchange for advances to the Company up        to an aggregate of $5,000,000. The Company shall utilize the net        proceeds from the advances for working capital purposes.
** 

NOTE 8- SUBSEQUENT EVENTS
On April 5, 2005, the Company submitted a letter to        the NASD for the forward stock split effective April 8, 2005. The        Company recently changed the forward split record date from March 31,        2005 to April 8, 2005. The submission of the letter was done by        Signature Stock Transfer, the Company's transfer agent.

On April 12, 2005, the Company announced a symbol        change from ATBD to ABDE as a result of the three-for-one forward split.

ITEM 2. MANAGEMENT'S DISCUSSION ANDANALYSIS OF

FINANCIAL CONDITION AND RESULTS OFOPERATIONS

LIQUIDITY AND CAPITAL RESOURCES

At March 31, 2005, the Company had working capital of ($744,350) compared toworking capital of ($396,000) at March 31, 2004. The working capital increasewas due to a good will association with the acquisition of fixed assets from aformer subsidiary.

The Company's liquidity position is severely strained. Liquidity needs arecurrently being met by the issuance of common stock. On April 20, 2003, theCompany's Board of Directors voted to be regulated as a Business DevelopmentCompany pursuant to Section 54 of the Investment Company Act of 1940. TheCompany's ability to continue operations is dependent upon this businessdirection change and it's ability to raise additional equity and/or debtfinancing. This and other factors raise substantial doubt as to the Company'sability to continue as a going concern. Although the Company is actively engagedin activities with intent to raise equity and/or debt financing in order to meetits long-term liquidity needs, there can be no assurance that the Company willbe able to consummate the transaction and/or raise the additional financingnecessary for continuing operations.

RESULTS OF OPERATIONS

There was $22,000 in revenue derived from the Company for the three-monthperiod ended March 31, 2005. Similarly there was zero revenue for the threemonth period ended March 31, 2004.

There was $3,802,690 Operational Expenses for operations for the three-monthperiod ended March 31, 2005, compared to $36,257 in operating expenses for thethree-month period ended March 31, 2004. This increase in operational expense isattributable to the impairment of goodwill associated with the disposition of asubsidiary in the first quarter of 2005.

There were no Sales and Marketing expenses for the three month period endedMarch 31, 2005, or March 31, 2004.

ITEM 3. Controls and Procedures 

As of March 31, 2005, the Company carried out an evaluation of theeffectiveness of the Company's disclosure controls and procedures (as defined byRule 13a-14(c) under the Securities Exchange Act of 1934) under the supervisionand with the participation of the Company's chief executive officer and chieffinancial officer. Based on and as of the date of such evaluation, theaforementioned officers have concluded that the Company's disclosure controlsand procedures were effective. 

The Company also maintains a system of internal accounting controls that isdesigned to provide assurance that assets are safeguarded and that transactionsare executed in accordance with management's authorization and properlyrecorded. This system is continually reviewed and is augmented by writtenpolicies and procedures, the careful selection and training of qualifiedpersonnel and an internal audit program to monitor its effectiveness. During thesix-month period ended September 30, 2004, there were no significant changes tothis system of internal controls or in other factors that could significantlyaffect those controls. 

PART II

OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

At a special meeting of the shareholders, held January 10, 2005, a majorityof shareholders approved a plan to spin-off the Company's subsidiary, E-Direct,Inc.

ITEM 5. OTHER INFORMATION

None

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits

31 Rule 13a-41(a)/15d-14(a) Certificates

32 Section 1350 Certifications

(b) Reports on Form 8-K
- On February 8, 2005, the Company filed a report on Form 8-K announcing    the appointment of Christopher Dubeau as the Chief Executive Officer of the    Company.
- On February 15, 2005, the Company filed a report on Form 8-K announcing    the spin-off of its subsidiary, E-Direct, Inc.
- On February 17, 2005, the Company filed a report on Form 8-K announcing    the appointment of Gerald Jacoby to the Board of Directors and to the office    of Treasurer.
- On March 14, 2005, the Company filed a report on Form 8-K announcing the    appointment of James Voloshin to the Board of Directors, and the resignation    of John Leo as a member of the Board of Directors.

Signatures

Pursuant to the requirements of the Securities and Exchange Act of 1934, theregistrant has duly caused this report to be signed on its behalf by theundersigned thereunto duly authorized.

ATLANTIS BUSINESSDEVELOPMENT CORPORATION

 

Date: May 16, 2005

***/s/                Christopher Dubeau       ***

Christopher Dubeau

CEO

Date: May 16, 2005

***/s/ Tim                DeHerrera                   ***

Tim DeHerrera

President****************************** |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|