----

----

**UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549**___________________**FORM 10-QSB**___________________

 

**ý                                QUARTERLY REPORT PURSUANTTO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

**For the quarterlyperiod ended September 30, 2005**

 

**OR**

 

** ̈                                TRANSITION REPORTPURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

**For the transitionperiod from               to              **

 

Commissionfile number 0-50912

 

**INTERNATIONALAMERICAN TECHNOLOGIES, INC.**(Exact Name Of RegistrantAs Specified In Its Charter)
| Nevada |      |      |      | 88-0225318

(State of    Incorporation)
            
(I.R.S. Employer    Identification No.)

  
                           
601 Cien Street, Suite    235, Kemah, TX
            
77565-3077

(Address of Principal Executive Offices)
            
(ZIP Code)

 

Registrant'sTelephone Number, Including Area Code: (281) 334-9479

Indicate by checkmark whether the registrant (1) has filed all reports required to be filed by Section 13or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or forsuch shorter period that the registrant was required to file such reports), and (2) hasbeen subject to such filing requirements for the past 90 days. Yes  **x**  No ** ̈**

At September 30,2005, the Registrant had 20,135,000 shares of common stock outstanding.

 
****
 

**TABLE OF CONTENTS**
Item    Description    Page
**PART I - FINANCIAL INFORMATION**
  
ITEM    1.
            
  FINANCIAL    STATEMENTS.
        3  
ITEM    2.
            
  MANAGEMENT'S    DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATION.
        3   
ITEM    3.
            
     CONTROLS AND PROCEDURES.
        4     
**PART II - OTHER INFORMATION**
  
ITEM 1.
            
  LEGAL    PROCEEDINGS.
        5  
ITEM 2.
            
  CHANGES IN    SECURITIES.
        5   
ITEM 3.
            
  DEFAULT UPON SENIOR SECURITIES.
        5   
ITEM 4.
            
  SUBMISSION OF    MATERS TO A VOTE OF SECURITY HOLDERS.
        5   
ITEM 5.
            
  OTHER    INFORMATION.
        5   ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K.5
 
****
**PART I - FINANCIAL INFORMATION**

ITEM 1. FINANCIAL STATEMENTS****Back toTable of Contents

The Registrant's financialstatements for the three and nine-month periods ended September 30, 2005 and 2004 areattached to this quarterly report.

Financial Statements

ITEM2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATION****Backto Table of Contents

Forward-Looking Statements; Market Data 

The following discussion of theCompany's plan of operation contains forward-looking statements. Forward-lookingstatements give our current expectations or forecasts of future events. You can identifythese statements by the fact that they do not relate strictly to historical or currentfacts. They use of words such as "anticipate," "estimate,""expect," "project," "intend," "plan,""believe," and other words and terms of similar meaning in connection with anydiscussion of future operating or financial performance. From time to time, we also mayprovide forward-looking statements in other materials we release to the public.

Overview

International AmericanTechnologies, Inc., a Nevada corporation, is publicly traded on the pink sheets under thesymbol IMTG. The Company was incorporated on August 18, 1986 and is a 81.05% ownedsubsidiary of American International Industries, Inc., a company reporting under theExchange Act with its shares subject to quotation on the OTCBB under the symbol AMIN.

On February 28, 2005, the Registrant entered into anAgreement to acquire 51% of the capital stock of Hammonds Technical Services, Inc., aprivately owned Texas corporation ("Hammonds") in consideration for theRegistrant or its parent, American International Industries, Inc., providing: (i)$1,000,000 in cash to Hammonds for working capital; (ii) a secured revolving long-termline of credit in the amount of $2,000,000; and (iii) the parent, American InternationalIndustries, Inc., shall issue 145,000 restricted shares of common stock to the Registrantin consideration for a $1,450,000 promissory note. These shares will be exchanged for twominority equity interests in Hammonds owned by third parties, which minority interest willbe canceled. In April 2005, Hammonds became a majority-owned subsidiary of the Registrant.

Results of Operations and Financial Conditions
*The Company's results of operations during the three- andnine-month period ended September 30, 2005 are not comparative to the numbers during thesame period in the prior year because the Company had not acquired Hammonds and was anon-operating company in 2004.

*Revenues:*Gross revenues for the three month and nine monthperiod ended September 30, 2005 were $1,128,887 and 1,704,922, respectively. 
*Cost of Sales: Costs of sales for the three month and nine monthperiod ending September 30, 2005 were $915,904 and 1,305,043, respectively. With theincrease in backlog we expect to purchase necessary inventory in quantities which willincrease our gross margins and expect decreased cost of sales. 
*General and administrative expenses: In for the three month periodended September 30, 2005 selling, general and administrative expenses totaled $656,022compared to $4,165 for the three-month period ended September 30, 2004. For the nine-monthperiod ended September 30, 2005 selling, general and administrative expenses were$1,058,947 compared to $4,371 for the nine-month period ended September 30, 2004. Theincrease in selling, general and administrative expenses were due to the acquisition ofHammonds Technical Services.
*Operating Loss: Our operating loss for the three-month period endedSeptember 30, 2005 was $443,039 compared to an operating loss of $4,165 for thethree-month period ended September 30, 2004. For the nine-month period ended September 30,2005 our operating loss was $659,098 compared to an operating loss of $4,371 for theperiod ended September 30, 2004. We expect our operating loss to incrementally decreasebased on our current backlog of orders. 
*Other Income (Loss): Other income for the three- and nine-monthperiods ended September 30, 2005 was $55,411 and 533,424, which income was due to interestincome and the restructuring of debt in 2005.
*Net Income (Loss): Net loss for the three-month period endedSeptember 30, 2005 was $387,628 as compared to a net income of $7,055 for same period inthe prior year. For the nine-month period ended September 30, 2005, the net loss was$125,644 as compared to a net income of $8,522 for the same period in the prior year.
*Liquidity and Capital Resources

Cash used in operating activities during the nine months endedSeptember 30, 2005 was $964,984 as compared to cash provided by operating activities of$14,382 during the same period in the prior year. The Company's negative cash flow fromoperations was mainly due the a net loss, a gain of $466,350 as a result of debtrestructuring, an increase in inventories in the amount of $270,483 and cash outflow dueto a decrease in accounts payable. Non-cash charges in the amount of $90,901 related todepreciation and amortization and common stock issued for services valued at $13,500offset cash used in operating activities. The Company received $1,931,968 during thenine-month period ended September 30, 2005 from the issuance of long-term debt instrumentsoffset by payments of $636,442 due for short-term payables resulting in $1,295,526provided by financing activities during the nine-month period ended September 30, 2005.The Company used $384,230 for investing activities during the nine months ended September30, 2005. Hammonds Technical Services obtained a $2,000,000 revolving line of credit whichis payable in eighteen months.

ITEM 3. CONTROLS AND PROCEDURES****Back toTable of Contents
*Evaluation of disclosure controls and procedures.As of September 30, 2005, the Company's chief executiveofficer and chief financial officer conducted an evaluation regarding the effectiveness ofthe Company's disclosure controls and procedures (as defined in Rules 13a-15(e) or15d-15(e) under the  Exchange Act. Based upon the evaluation of these controls andprocedures, our chief executive officer and chief financial officer concluded that ourdisclosure controls and procedures were effective as of the end of the period covered bythis report.*Changes in internal controls*. Duringthe quarterly period covered by this report, no changes occurred in our internal controlover financial reporting that materially affected, or is reasonably likely to materiallyaffect, our internal control over financial reporting.

**PART II - OTHER INFORMATION**

ITEM 1. LEGALPROCEEDINGS****Back to Table of Contents

The Registrant's officers and directorsare not aware of any threatened or pending litigation to which the Registrant is a party.

ITEM 2. CHANGESIN SECURITIES****Back to Table of Contents

None.

ITEM3. DEFAULTS UPON SENIOR SECURITIES****Back to Table of Contents

None.

ITEM4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS****Back toTable of Contents

None.

ITEM5. OTHER INFORMATION****Back to Table of Contents

None.

ITEM6. EXHIBITS AND REPORTS ON FORM 8-K****Back to Table of Contents

(a) The following documents are filed as exhibits tothis report on Form 10-QSB or incorporated by reference herein. Any document incorporatedby reference is identified by a parenthetical reference to the SEC filing that includedsuch document.
**Exhibit    No.**
**Description**31.1Certification of    President and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350 as adopted    pursuant to the Sarbanes-Oxley Act of 200231.2
Certification    of President and Chief Financial Officer Pursuant to Section 906 of Sarbanes-Oxley Act of    2002
(b) Reports on Form 8-K During the Period Covered by this Report: 

The Registrant did not file a Form 8-K during the three-month periodended September 30, 2005.

 

**SIGNATURES**

Pursuant to therequirements of the Securities Exchange Act of 1934, this report has been signed below bythe following persons on behalf of the registrant and in the capacities and on the dateindicated.**/s/ GARY D. WOERZ   PRESIDENT AND CHIEF FINANCIAL OFFICER   *Dated: November 9, 2005*

**FinancialStatements**Back to Table of Contents
Condensed    Consolidated Financial Statements   Balance Sheets - September 30, 2005 and December 31, 2004 (Audited)8      Statements of Operations - Three and nine months    ended September 30, 2005 and 20049   Statements of Cash Flows - Nine months ended September    30, 2005 and 200410Notes to Consolidated Financial Statements11**INTERNATIONAL    AMERICAN TECHNOLOGIES, INC. AND SUBSIDIARY**Consolidated Balance SheetsBack to Table of ContentsSeptember 30, 2005    and December 31, 2004(unaudited)  **  **
**September 30, 2005**
**December 31, 2004**** **
**(Audited)**   
AssetsCurrent assets:
      Cash$2,917
$
99   Certificate of    deposits-300,000   Accounts    receivable, less allowance for doubtful accounts     of    $49,651 at September 30 2005516,582-   Inventories1,079,321-   Prepaid expenses    and other assets97,619-   Amount due from    affiliate-88,712        Total current assets1,696,439388,811   Long-term notes receivable 424,310443,331Property and equipment, net of    accumulated   depreciation and    amortization839,080-Excess of cost over net assets    of businesses acquired4,603,634-Patents and trademarks, net of    accumulated amortization135,582Other assets42,435-          Total assets$7,741,480$832,142  
Liabilities    and Stockholders' Equity  Current liabilities:   Accounts payable    and accrued expenses922,62915   Short-term notes    payable263,190-   Amount due to    related parties1,549,788-        Total current liabilities2,735,60715  Long-term debt1,931,968-Minority interest2,353,922-      Total liabilities7,021,49715  Stockholders' equity:   Preferred stock,    $0.0001par value, authorized 5,000,000 shares: none issued--   Common stock,    $0.0001 par value, authorized 195,000,000 shares:         20,135,000 shares issued and outstanding at September 30, 2005     and    20,000,000 shares and outstanding at December 31, 20042,0142,000   Additional paid-in    capital965,128951,642   Accumulated    deficit(247,159)(121,515)     Total    stockholders' equity719,983832,127        Total liabilities and stockholders' equity$7,741,480
$832,142  See accompanying    notes to consolidated financial statements.**INTERNATIONAL AMERICAN TECHNOLOGIES, INC. AND SUBSIDIARY**Consolidated Statements of OperationsBack to Table of ContentsFor    the three and nine months ended September 30, 2005 and 2004(Unaudited)  **Three Months Ended****Three Months Ended****Nine Months Ended**
**Nine Months Ended****  **
**September 30, 2005**
**September 30, 2004**
**September 30, 2005**
**September 30, 2004**  Revenues$1,128,887$-$1,704,922
$
-Costs and expenses:   Cost of sales 915,904-1,305,043
-   Selling, general    and administrative 656,0224,1651,058,947
4,371        Total costs and expenses 1,571,9264,1652,363,990
4,371   Operating loss(443,039)(4,165)(659,068)
(4,371)   Other income (expenses):    Interest income 2,66211,22014,325
17,610   Other income 52,749-519,099
-     Total    other income55,41111,220533,424
17,610       Net    earnings (loss) before income tax(387,628)7,055(125,644)
13,239Provision for income tax---
-Net earnings from operations    before minority interest(387,628)7,055(125,644)
13,239  Minority interest---
-        Net earnings (loss)$(387,628)$7,055$(125,644)
$
13,239  Net earnings applicable to    common shareholders:Basic and    diluted$(0.02)$0.00$(0.01)$
0.00   Weighted    average common shares - basic and diluted20,129,00020,000,00020,102,650
20,000,000     See    accompanying notes to consolidated financial statements.**INTERNATIONAL AMERICAN TECHNOLOGIES, INC. AND SUBSIDIARY**Consolidated Statements of Cash FlowsBack to Table of ContentsNine    months ended September 30, 2005 and 2004(Unaudited)  **Nine Months Ended****Nine Months Ended****  **
**September 30, 2005**
**September 30, 2004**  Cash flows from operating    activities:    Net earnings
$(125,644)
$
13,239   Adjustments to    reconcile net earnings    to net cash    provided by (used in) operating activities:         Depreciation and amortization90,901
-     Common    stock issued for services13,500
-     Gain    on restructuring of debt(466,350)-   (Increase)    decrease of operating assets, net of acquisition of subsidiary:         Accounts receivable(7,216)-        Inventories(270,483)-        Prepaid expenses and other current assets(67,958)-     Other    assets(23,750)
-   Increase    (decrease) in operating liabilities, net of acquisition of subsidiary:        Accounts payable and accrued expenses(107,984)1,143                Net cash provided by (used in) operating activities (964,984)
14,382  Cash flows from investing    activities:    Purchase of    property and equipment(65,051)
-   Redemption of    certificate of deposit300,000
-   Cash acquired in    acquisition56,506
-   Notes receivable19,021
15,813   Amount due from/to    affiliates(638,200)
(32,600)               Net cash provided by (used in) investing activities 
327,724
(16,787)   Cash flows from financing    activities:    Proceeds from    long-term debt1,931,968
-   Repayment of    short-term notes payable(636,442)
-               Net cash provided by financing activities 
1,295,526
-                 Net increase (decrease) in cash 2,818
(2,405)  Cash at beginning of year
99
3,542Cash at end    of period
$
2,917
$
1,137   Supplemental    schedule of cash flow information:
$
-
$
-  See accompanying    notes to consolidated financial statements.**INTERNATIONAL AMERICAN TECHNOLOGIES, INC. AND SUBSIDIARYNotes to  Consolidated FinancialStatements Back to Table ofContentsSeptember 30, 2005
**(1) General

International American Technologies, Inc. (the "Company" or"IMTG"), operates as a holding company with one majority-owned subsidiary. TheCompany is a majority owned subsidiary of American International Industries, Inc. (AIII).

The accompanying unaudited financial statements have been prepared inaccordance with U. S. generally accepted accounting principles ("GAAP") forinterim financial information and with the instructions to Form 10-QSB. Accordingly, theydo not include all of the information and footnotes required by GAAP for completefinancial statements. In the opinion of management, all adjustments (consisting of normalrecurring adjustments) considered necessary for a fair presentation have been included.Operating results for the nine months period ended September 30, 2005 are not indicativeof the results that may be expected for the year ending December 31, 2005.

As contemplated by the Securities and Exchange Commission (SEC) underRules of Regulation S-B, the accompanying financial statements and related footnotes havebeen condensed and do not contain certain information that will be included in theCompany's annual financial statements and footnotes thereto. For further information,refer to the Company's audited consolidated financial statements and related footnotesthereto included in the Company's annual report on Form 10-KSB for the year ended December31, 2004.
**(2) Use of Estimates

The preparation of financial statements in conformity with U. S. GAAPrequires management to make estimates and assumptions that affect the reported amounts ofassets and liabilities and disclosure of contingent assets and liabilities at the date ofthe financial statements and the reported amounts of revenues and expenses during thereporting period. Actual results could vary from those estimates.
**(3) Recent Accounting Pronouncements

In December 2004, the Financial Accounting Standards Board issuedStatement of Financial Accounting Standards No. 153. This statement addresses themeasurement of exchanges of nonmonetary assets. The guidance in APB Opinion No. 29, *"Accountingfor Nonmonetary Transactions,"* is based on the principle that exchanges ofnonmonetary assets should be measured based on the fair value of the assets exchanged.

The guidance in that opinion; however, included certain exceptions tothat principle. This statement amends Opinion 29 to eliminate the exception fornonmonetary exchanges of similar productive assets and replaces it with a generalexception for exchanges of nonmonetary assets that do not have commercial substance. Anonmonetary exchange has commercial substance if the future cash flows of the entity areexpected to change significantly as a result of the exchange. This statement is effectivefor financial statements for fiscal years beginning after June 15, 2005. Earlierapplication is permitted for nonmonetary asset exchanges incurred during fiscal yearsbeginning after the date of this statement is issued. Management believes the adoption ofthis statement will have no impact on the financial statements of the Company.

In December 2004, the Financial Accounting Standards Board issuedStatement of Financial Accounting Standards No. 152, which amends FASB statement No. 66, *"Accountingfor Sales of Real Estate,"* to reference the financial accounting and reportingguidance for real estate time-sharing transactions that is provided in AICPA Statement ofPosition (SOP) 04-2, *"Accounting for Real Estate Time-Sharing Transactions."*This statement also amends FASB Statement No. 67, *"Accounting for Costs andInitial Rental Operations of Real Estate Projects,"* to state that the guidancefor (a) incidental operations and (b) costs incurred to sell real estate projects does notapply to real estate time-sharing transactions. The accounting for those operations andcosts is subject to the guidance in SOP 04-2. This statement is effective for financialstatements for fiscal years beginning after June 15, 2005. Management believes theadoption of this statement will have no impact on the financial statements of the Company.

In November 2004, the Financial Accounting Standards Board (FASB)issued Statement of Financial Accounting Standards No. 151, *"Inventory Costs- anamendment of ARB No. 43, Chapter 4."* This statement amends the guidance in ARBNo. 43, Chapter 4, *"Inventory Pricing,"* to clarify the accounting forabnormal amounts of idle facility expense, freight, handling costs, and wasted material(spoilage). Paragraph 5 of ARB 43, Chapter 4, previously stated that *"under somecircumstances, items such as idle facility expense, excessive spoilage, double freight,and rehandling costs may be so abnormal as to require treatment as current periodcharges."* This statement requires that those items be recognized ascurrent-period charges regardless of whether they meet the criterion of *"soabnormal."* In addition, this statement requires that allocation of fixedproduction overheads to the costs of conversion be based on the normal capacity of theproduction facilities. This statement is effective for inventory costs incurred duringfiscal years beginning after June 15, 2005. Management does not believe the adoption ofthis statement will have any immediate material impact on the Company.
**(4) Acquisition

Effective April 28, 2005, the Company entered into a Stock PurchaseAgreement ("the Agreement") to acquire a 51% interest in the capital stock ofHammonds Technical Services, Inc., a privately owned Texas corporation("Hammonds") in consideration for the Company or its parent, AmericanInternational Industries, Inc., providing: (i) $1,000,000 in cash to Hammonds for workingcapital; (ii) a secured revolving long-term line of credit in the amount of $2,000,000;and (iii) the parent shall issue 145,000 restricted shares of common stock to the Companyin consideration for a $1,450,000 promissory note. These shares will be exchanged for twominority equity interests in Hammonds owned by third parties, which minority interest willbe cancelled. The total purchase price to acquire the 51% in Hammonds was $2,450,000,representing cash payments of $826,700, 145,000 shares of AIII’s restricted commonstock valued at $1,450,000 and the assumption of a note payable to one of the formershareholders in the amount of $173,300.

Hammonds is a manufacturer of fuel injectors and pumps for the aviationindustry, and producer of fuel and water additives for the aviation and potable waterindustries. Sales are made to customers in both domestic and international markets.

As required by SFAS No. 141, the Company has recorded the acquisitionusing the purchase method of accounting with the purchase price allocated to the acquiredassets and liabilities based on their respective estimated fair values at the acquisitiondate. The purchase price of $2,148,300 had been allocated at follows:
Current assets$1,404,371Property and equipment, net 826,765Patents and trademarks, net of amortization173,749Goodwill4,603,634Other non-current assets18,685Current liabilities (2,223,282)49% interest not acquired(2,353,922)$2,450,000
Revenues and expenses are included in the Company’s statement ofoperations from May 1, 2005 through September 30, 2005.

The following unaudited pro forma data summarizes the results ofoperations of the Company for the three and nine month periods ended September 30, 2005and 2004 as if the acquisition had been completed on January 1, 2004. The pro forma datagives effect to the actual operating results prior to acquisition. The pro forma resultsdo not purport to be indicative of the results that would have actually been achieved ifthe acquisition had occurred on January 1, 2004 or may be achieved in the future.

Three    months ended
Three months ended
Nine months ended
Nine months ended
September 30, 2005
September 30, 2004
September 30, 2005
September 30, 2004Revenues
$
1,128,887
$
1,985,115
$
1,704,922
$
3,929,565Net income (loss)
$
(387,628)
$
(253,425)
$
(125,644)
$
(403,640)Basic net earnings (loss)    per share
$
(0.02)
$
(0.01)
$
(0.01)
$
(0.02)**(5) Income Taxes

Income taxes for the interim periods were computed using the effective tax rateestimated to be applicable for the full fiscal year, which is subject to ongoing reviewand evaluation by management. The estimated federal income tax expense for the nine-monthperiods ended September 30, 2005 and 2004 is eliminated by net operating loss carryforwards.******************** |
|--------|--------------------------|--------------------------|--------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|