SPARTAN AEROSPACE has sponsored the creation of one or more 401k plans.
Submission information for form 5500 for 401k plan SPARTAN AEROPSACE, LLC 401(K) PLAN
| Measure | Date | Value |
|---|
| 2024 : SPARTAN AEROPSACE, LLC 401(K) PLAN 2024 401k financial data |
|---|
| Total liabilities as of the end of the plan year | 2024-10-08 | 0 |
| Total expenses incurred by plan in this plan year | 2024-10-08 | 156040 |
| Net assets as of the end of the plan year | 2024-10-08 | 0 |
| Total assets as of the beginning of the plan year | 2024-10-08 | 145413 |
| Value of plan covered by a fidelity bond | 2024-10-08 | 265000 |
| Other income to plan in this plan year | 2024-10-08 | 10627 |
| Plan net income in this plan year | 2024-10-08 | -145413 |
| Net assets as of the end of the plan year | 2024-10-08 | 0 |
| Net assets as of the beginning of the plan year | 2024-10-08 | 145413 |
| Value of funding deficiency | 2024-10-08 | 0 |
| Fees paid to broker by Benefit Provider | 2024-10-08 | 382 |
| Expensese paid to adminstrative service provicers from plan in this plan year | 2024-10-08 | 11 |
| 2022 : SPARTAN AEROPSACE, LLC 401(K) PLAN 2022 401k financial data |
|---|
| Total income from all sources (including contributions) | 2022-12-31 | $-694,306 |
| Total of all expenses incurred | 2022-12-31 | $4,964,246 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2022-12-31 | $4,952,667 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2022-12-31 | $166,861 |
| Value of total assets at end of year | 2022-12-31 | $145,413 |
| Value of total assets at beginning of year | 2022-12-31 | $5,803,965 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2022-12-31 | $11,579 |
| Total interest from all sources | 2022-12-31 | $2,125 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2022-12-31 | No |
| Was this plan covered by a fidelity bond | 2022-12-31 | Yes |
| Value of fidelity bond cover | 2022-12-31 | $476,597 |
| If this is an individual account plan, was there a blackout period | 2022-12-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2022-12-31 | No |
| Contributions received from participants | 2022-12-31 | $123,009 |
| Participant contributions at end of year | 2022-12-31 | $0 |
| Participant contributions at beginning of year | 2022-12-31 | $135,697 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2022-12-31 | No |
| Value of net income/loss | 2022-12-31 | $-5,658,552 |
| Value of net assets at end of year (total assets less liabilities) | 2022-12-31 | $145,413 |
| Value of net assets at beginning of year (total assets less liabilities) | 2022-12-31 | $5,803,965 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2022-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2022-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2022-12-31 | No |
| Value of interest in pooled separate accounts at end of year | 2022-12-31 | $104,873 |
| Value of interest in pooled separate accounts at beginning of year | 2022-12-31 | $5,617,203 |
| Interest on participant loans | 2022-12-31 | $1,491 |
| Interest earned on other investments | 2022-12-31 | $634 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2022-12-31 | $40,540 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2022-12-31 | $51,065 |
| Net investment gain/loss from pooled separate accounts | 2022-12-31 | $-863,292 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2022-12-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2022-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2022-12-31 | No |
| Contributions received in cash from employer | 2022-12-31 | $43,852 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2022-12-31 | $4,952,667 |
| Contract administrator fees | 2022-12-31 | $11,579 |
| Did the plan have assets held for investment | 2022-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2022-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2022-12-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2022-12-31 | Unqualified |
| Accountancy firm name | 2022-12-31 | NICOLA, YESTER & COMPANY, P.C. |
| Accountancy firm EIN | 2022-12-31 | 061181787 |
| Total income from all sources (including contributions) | 2022-01-01 | $-694,306 |
| Total of all expenses incurred | 2022-01-01 | $4,964,246 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2022-01-01 | $4,952,667 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2022-01-01 | $166,861 |
| Value of total assets at end of year | 2022-01-01 | $145,413 |
| Value of total assets at beginning of year | 2022-01-01 | $5,803,965 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2022-01-01 | $11,579 |
| Total interest from all sources | 2022-01-01 | $2,125 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2022-01-01 | No |
| Was this plan covered by a fidelity bond | 2022-01-01 | Yes |
| Value of fidelity bond cover | 2022-01-01 | $476,597 |
| If this is an individual account plan, was there a blackout period | 2022-01-01 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2022-01-01 | No |
| Contributions received from participants | 2022-01-01 | $123,009 |
| Participant contributions at end of year | 2022-01-01 | $0 |
| Participant contributions at beginning of year | 2022-01-01 | $135,697 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2022-01-01 | No |
| Value of net income/loss | 2022-01-01 | $-5,658,552 |
| Value of net assets at end of year (total assets less liabilities) | 2022-01-01 | $145,413 |
| Value of net assets at beginning of year (total assets less liabilities) | 2022-01-01 | $5,803,965 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2022-01-01 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2022-01-01 | No |
| Were any leases to which the plan was party in default or uncollectible | 2022-01-01 | No |
| Value of interest in pooled separate accounts at end of year | 2022-01-01 | $104,873 |
| Value of interest in pooled separate accounts at beginning of year | 2022-01-01 | $5,617,203 |
| Interest on participant loans | 2022-01-01 | $1,491 |
| Interest earned on other investments | 2022-01-01 | $634 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2022-01-01 | $40,540 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2022-01-01 | $51,065 |
| Net investment gain/loss from pooled separate accounts | 2022-01-01 | $-863,292 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2022-01-01 | No |
| Was there a failure to transmit to the plan any participant contributions | 2022-01-01 | No |
| Has the plan failed to provide any benefit when due under the plan | 2022-01-01 | No |
| Contributions received in cash from employer | 2022-01-01 | $43,852 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2022-01-01 | $4,952,667 |
| Contract administrator fees | 2022-01-01 | $11,579 |
| Did the plan have assets held for investment | 2022-01-01 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2022-01-01 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2022-01-01 | No |
| Opinion of an independent qualified public accountant for this plan | 2022-01-01 | 1 |
| Accountancy firm name | 2022-01-01 | NICOLA, YESTER & COMPANY, P.C. |
| Accountancy firm EIN | 2022-01-01 | 061181787 |
| 2021 : SPARTAN AEROPSACE, LLC 401(K) PLAN 2021 401k financial data |
|---|
| Total income from all sources (including contributions) | 2021-12-31 | $1,248,029 |
| Total of all expenses incurred | 2021-12-31 | $210,038 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2021-12-31 | $206,942 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2021-12-31 | $658,291 |
| Value of total assets at end of year | 2021-12-31 | $5,803,965 |
| Value of total assets at beginning of year | 2021-12-31 | $4,765,974 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2021-12-31 | $3,096 |
| Total interest from all sources | 2021-12-31 | $6,664 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2021-12-31 | No |
| Was this plan covered by a fidelity bond | 2021-12-31 | Yes |
| Value of fidelity bond cover | 2021-12-31 | $476,597 |
| If this is an individual account plan, was there a blackout period | 2021-12-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2021-12-31 | No |
| Contributions received from participants | 2021-12-31 | $481,823 |
| Participant contributions at end of year | 2021-12-31 | $135,697 |
| Participant contributions at beginning of year | 2021-12-31 | $99,811 |
| Income. Received or receivable in cash from other sources (including rollovers) | 2021-12-31 | $927 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2021-12-31 | No |
| Value of net income/loss | 2021-12-31 | $1,037,991 |
| Value of net assets at end of year (total assets less liabilities) | 2021-12-31 | $5,803,965 |
| Value of net assets at beginning of year (total assets less liabilities) | 2021-12-31 | $4,765,974 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2021-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2021-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2021-12-31 | No |
| Value of interest in pooled separate accounts at end of year | 2021-12-31 | $5,617,203 |
| Value of interest in pooled separate accounts at beginning of year | 2021-12-31 | $4,633,393 |
| Interest on participant loans | 2021-12-31 | $6,260 |
| Interest earned on other investments | 2021-12-31 | $404 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2021-12-31 | $51,065 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2021-12-31 | $32,770 |
| Net investment gain/loss from pooled separate accounts | 2021-12-31 | $583,074 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2021-12-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2021-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2021-12-31 | No |
| Contributions received in cash from employer | 2021-12-31 | $175,541 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2021-12-31 | $206,942 |
| Contract administrator fees | 2021-12-31 | $3,096 |
| Did the plan have assets held for investment | 2021-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2021-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2021-12-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2021-12-31 | Unqualified |
| Accountancy firm name | 2021-12-31 | NICOLA, YESTER & COMPANY, P.C. |
| Accountancy firm EIN | 2021-12-31 | 061181787 |
| 2020 : SPARTAN AEROPSACE, LLC 401(K) PLAN 2020 401k financial data |
|---|
| Total income from all sources (including contributions) | 2020-12-31 | $1,339,659 |
| Total of all expenses incurred | 2020-12-31 | $375,583 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2020-12-31 | $372,815 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2020-12-31 | $746,075 |
| Value of total assets at end of year | 2020-12-31 | $4,765,974 |
| Value of total assets at beginning of year | 2020-12-31 | $3,801,898 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2020-12-31 | $2,768 |
| Total interest from all sources | 2020-12-31 | $6,246 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2020-12-31 | No |
| Was this plan covered by a fidelity bond | 2020-12-31 | Yes |
| Value of fidelity bond cover | 2020-12-31 | $476,597 |
| If this is an individual account plan, was there a blackout period | 2020-12-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2020-12-31 | No |
| Contributions received from participants | 2020-12-31 | $540,198 |
| Participant contributions at end of year | 2020-12-31 | $99,811 |
| Participant contributions at beginning of year | 2020-12-31 | $95,474 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2020-12-31 | No |
| Value of net income/loss | 2020-12-31 | $964,076 |
| Value of net assets at end of year (total assets less liabilities) | 2020-12-31 | $4,765,974 |
| Value of net assets at beginning of year (total assets less liabilities) | 2020-12-31 | $3,801,898 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2020-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2020-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2020-12-31 | No |
| Value of interest in pooled separate accounts at end of year | 2020-12-31 | $4,633,393 |
| Value of interest in pooled separate accounts at beginning of year | 2020-12-31 | $3,602,812 |
| Interest on participant loans | 2020-12-31 | $5,674 |
| Interest earned on other investments | 2020-12-31 | $572 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2020-12-31 | $32,770 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2020-12-31 | $103,612 |
| Net investment gain/loss from pooled separate accounts | 2020-12-31 | $587,338 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2020-12-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2020-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2020-12-31 | No |
| Contributions received in cash from employer | 2020-12-31 | $205,877 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2020-12-31 | $372,815 |
| Contract administrator fees | 2020-12-31 | $2,768 |
| Did the plan have assets held for investment | 2020-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2020-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2020-12-31 | No |
| Opinion of an independent qualified public accountant for this plan | 2020-12-31 | Disclaimer |
| Accountancy firm name | 2020-12-31 | NICOLA, YESTER & COMPANY, P.C. |
| Accountancy firm EIN | 2020-12-31 | 061181787 |
| 2019 : SPARTAN AEROPSACE, LLC 401(K) PLAN 2019 401k financial data |
|---|
| Total income from all sources (including contributions) | 2019-12-31 | $1,406,134 |
| Total income from all sources (including contributions) | 2019-12-31 | $1,406,134 |
| Total of all expenses incurred | 2019-12-31 | $293,417 |
| Total of all expenses incurred | 2019-12-31 | $293,417 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2019-12-31 | $286,420 |
| Benefit payments and payments to participlants,beneficiaries,insurance carriers and others | 2019-12-31 | $286,420 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2019-12-31 | $848,083 |
| Total contributions o plan (from employers,participants, others, non cash contrinutions) | 2019-12-31 | $848,083 |
| Value of total assets at end of year | 2019-12-31 | $3,801,898 |
| Value of total assets at end of year | 2019-12-31 | $3,801,898 |
| Value of total assets at beginning of year | 2019-12-31 | $2,689,181 |
| Value of total assets at beginning of year | 2019-12-31 | $2,689,181 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2019-12-31 | $6,997 |
| Total of administrative expenses incurred including professional, contract, advisory and management fees | 2019-12-31 | $6,997 |
| Total interest from all sources | 2019-12-31 | $6,296 |
| Total interest from all sources | 2019-12-31 | $6,296 |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2019-12-31 | No |
| Has a resolution to terminate the plan been adopted during the plan year or any prior plan year | 2019-12-31 | No |
| Was this plan covered by a fidelity bond | 2019-12-31 | Yes |
| Was this plan covered by a fidelity bond | 2019-12-31 | Yes |
| Value of fidelity bond cover | 2019-12-31 | $380,190 |
| Value of fidelity bond cover | 2019-12-31 | $380,190 |
| If this is an individual account plan, was there a blackout period | 2019-12-31 | No |
| If this is an individual account plan, was there a blackout period | 2019-12-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2019-12-31 | No |
| Were there any nonexempt tranactions with any party-in-interest | 2019-12-31 | No |
| Contributions received from participants | 2019-12-31 | $516,334 |
| Contributions received from participants | 2019-12-31 | $516,334 |
| Participant contributions at end of year | 2019-12-31 | $95,474 |
| Participant contributions at end of year | 2019-12-31 | $95,474 |
| Participant contributions at beginning of year | 2019-12-31 | $91,266 |
| Income. Received or receivable in cash from other sources (including rollovers) | 2019-12-31 | $109,735 |
| Income. Received or receivable in cash from other sources (including rollovers) | 2019-12-31 | $109,735 |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2019-12-31 | No |
| Did the receive any noncash contributions whose value was neither redily determinable on an established market nor set by an independent third party appraiser | 2019-12-31 | No |
| Value of net income/loss | 2019-12-31 | $1,112,717 |
| Value of net income/loss | 2019-12-31 | $1,112,717 |
| Value of net assets at end of year (total assets less liabilities) | 2019-12-31 | $3,801,898 |
| Value of net assets at end of year (total assets less liabilities) | 2019-12-31 | $3,801,898 |
| Value of net assets at beginning of year (total assets less liabilities) | 2019-12-31 | $2,689,181 |
| Value of net assets at beginning of year (total assets less liabilities) | 2019-12-31 | $2,689,181 |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2019-12-31 | No |
| Did the plan have a loss casued by fraud or dishonesty (regardless whether reimbursed by fidelity bond) | 2019-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2019-12-31 | No |
| Were any loans by the plan or fixed income obligations due to the plan in default | 2019-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2019-12-31 | No |
| Were any leases to which the plan was party in default or uncollectible | 2019-12-31 | No |
| Value of interest in pooled separate accounts at end of year | 2019-12-31 | $3,602,812 |
| Value of interest in pooled separate accounts at end of year | 2019-12-31 | $3,602,812 |
| Value of interest in pooled separate accounts at beginning of year | 2019-12-31 | $2,513,418 |
| Value of interest in pooled separate accounts at beginning of year | 2019-12-31 | $2,513,418 |
| Interest on participant loans | 2019-12-31 | $4,942 |
| Interest on participant loans | 2019-12-31 | $4,942 |
| Interest earned on other investments | 2019-12-31 | $1,354 |
| Interest earned on other investments | 2019-12-31 | $1,354 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2019-12-31 | $103,612 |
| Value of funds held in insurance company general accounts (unallocated contracts) at end of year | 2019-12-31 | $103,612 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2019-12-31 | $84,497 |
| Value of funds held in insurance company general accounts (unallocated contracts) at beginning of year | 2019-12-31 | $84,497 |
| Net investment gain/loss from pooled separate accounts | 2019-12-31 | $551,755 |
| Net investment gain/loss from pooled separate accounts | 2019-12-31 | $551,755 |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2019-12-31 | No |
| Were any plan transactions or series of transactions in excess of 5% of the current value of the plan assets | 2019-12-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2019-12-31 | No |
| Was there a failure to transmit to the plan any participant contributions | 2019-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2019-12-31 | No |
| Has the plan failed to provide any benefit when due under the plan | 2019-12-31 | No |
| Contributions received in cash from employer | 2019-12-31 | $222,014 |
| Contributions received in cash from employer | 2019-12-31 | $222,014 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2019-12-31 | $286,420 |
| Benefit payments and payments to provide benefits directly to participlants or beneficiaries including direct rollovers | 2019-12-31 | $286,420 |
| Contract administrator fees | 2019-12-31 | $6,997 |
| Contract administrator fees | 2019-12-31 | $6,997 |
| Did the plan have assets held for investment | 2019-12-31 | Yes |
| Did the plan have assets held for investment | 2019-12-31 | Yes |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2019-12-31 | No |
| Did the plan hold any assets whose current value was neither redily determinable on an established market nor set by an independent third party appraiser | 2019-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2019-12-31 | No |
| Were all the plan assets eitehr distributed to particpants/beneficiaries, transferred to another plan or brought under the control of the PBGC | 2019-12-31 | No |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2019-12-31 | Yes |
| Accountant perfomed limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d) | 2019-12-31 | Yes |
| Opinion of an independent qualified public accountant for this plan | 2019-12-31 | Disclaimer |
| Opinion of an independent qualified public accountant for this plan | 2019-12-31 | Disclaimer |
| Accountancy firm name | 2019-12-31 | NICOLA, YESTER & COMPANY, P.C. |
| Accountancy firm name | 2019-12-31 | NICOLA, YESTER & COMPANY, P.C. |
| Accountancy firm EIN | 2019-12-31 | 061181787 |
| Accountancy firm EIN | 2019-12-31 | 061181787 |