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Washington Accountants, Accounting Firms & Washington Accounting Services


Located in WA
Velma's Accounting Service LLC
1430 Riverview Drive N. E
Auburn, Washington  98002   Map
Phone: (253) 709-8994
Fax:     (253) 833-0262
Accountants, Bookkeepers and Tax Preparers send an email
www.velmasaccounting.com

Velma  Olsen
  Certifed Professional Bookkeeper

Small businesses are the main focus of Velma's Accounting, providing accounting, bookkeeping, tax preparation, financial statement preparation, payroll and payroll tax preparation, payables and receivables management, along with small business financing. Software: QuickBooks Pro for small businesses such as restaurants, construction, retail, advertising, and health care. Specialties: Auditing, tax preparation and planning, business start-up, financial statement preparation.

Serving area includes:  Auburn  WA   Tacoma  WA   Sumner  WA   Federal Way  WA


Located in WA
James Erickson & Company, P.S.
2025 112th Avenue NE, Suite 100
Bellevue, Washington  98004   Map
Phone: (425) 451-8400
Fax:     (425) 451-7427
Accountants, Bookkeepers and Tax Preparers send an email
www.cpahotline.com

James  Erickson, CPA
Jeannie  Kelly

CPA Firm with a personal approach and 30 years experience - We focus on your specific tax, financial planning, and business consulting needs. Our service includes preparation of your accounting records in order to file a compliant and accurate return, IRS representation, tax problem resolution, personal & business estate planning, eldercare services, wealth planning, IRA/ROTH conversions, and Ponzi recovery - International (Cross-Border) and Trust & Estates a Specialty - Free Financial Planning

Serving area includes:  Bellevue  WA   Seattle  WA   Redmond  WA   Woodinville  WA


Located in WA
Access Accounting and Tax Services
40 Lake Bellevue Dr Suite 100
Bellevue, Washington  98005   Map
Phone: (425) 999-9955
Cell:     (425) 985-9257
Accountants, Bookkeepers and Tax Preparers send an email
www.goaccessaccounting.com

Ken  Russell, CPA
 

Access Accounting provides accounting, tax and payroll solutions for small and growing businesses. We can do our work remotely or come to your location. We work on a flat fee arrangement, which includes what ever services you choose. We handle the financial requirements of a business while you focus on running your business. Give us a call for a free consultation and cost estimate.

Serving area includes:  Bellevue  WA   Redmond  WA   Kirkland  WA   Issaquah  WA


Located in WA
Langard, LLC
16705 NE 21st Street
Bellevue, Washington  98008   Map
Phone: (425) 643-0616
     
Accountants, Bookkeepers and Tax Preparers send an email
www.langardaccounting.com

Gary  Landgren
  Certified QuickBooks® ProAdvisor

Do you need help fixing problems with your accounting files? Do you need training on setting up or using your QuickBooks? If so, please contact Langard Accounting. I am a Certified QuickBooks ProAdvisor offering QuickBooks Financial File set up, clean up and training. I can also provide weekly, monthly or quarterly on-going service to do your payroll, payroll tax reporting, financial reviews & reporting as well as sales tax reporting. Business Startups are a specialty. Free initial consultation.

Serving area includes:  Bellevue  WA   Redmond  WA   Kirkland  WA   Seattle  WA


Located in WA
Aagard Business Solutions, PLLC
13615 - 26th Ave SE
Bothell, Washington  98012   Map
Phone: (206) 434-9264
Fax:     (425) 948-6782
Accountants, Bookkeepers and Tax Preparers send an email
www.AagardBusinessSolutions.com

Steve  Aagard CPA, MBA
 

We do BOOKKEEPING--A LITTLE or A LOT. At Aagard Business Solutions, we are dedicated to providing full Bookkeeping, Accounting, Tax, Financial Statement Compilation and Review services • QuickBooks setup and training available. Expert in all aspects of Construction, Retail, Restaurant, Personal Services, and Clergy bookkeeping needs • We specialize in Individual and Corporate Tax Returns: C, S, LLC, Partnerships, Condo/Neighborhood Associations • Free One-Hour Consultation

Serving area includes:  Bothell  WA   Seattle  WA   Bellevue  WA   Everett  WA


Located in WA
Accounting Service Ltd
112 239th PL SW
Bothell, Washington  98021   Map
Phone: (425) 486-8223
     
Accountants, Bookkeepers and Tax Preparers send an email
www.accountingserviceltd.com

Marilyn  White, Bookkeeper
  QuickBooks Pro Expert

Over 30 years providing personalized Accounting, Bookkeeping and Payroll services • Monthly and Quarterly Bookkeeping / Accounting • Payroll Services • Payroll and Excise Tax Prep and Reporting • QuickBooks setup and support • Financial Statements • Specializing in Construction, Franchises (Domino's Pizza) and Small to Mid-sized Contractors • Pick-up, delivery and remote service is available • Competitive rates • For friendly and accurate service, call Marilyn!

Serving area includes:  Bothell  WA   Everett  WA   Lynwood  WA   Mill Creek  WA


Located in WA
Eric L Anderson, CPA, Inc., PS
3125 Colby Ave, Suite G
Everett, Washington  98201   Map
Phone: (425) 257-0371
     
Accountants, Bookkeepers and Tax Preparers send an email
www.everettcpa.com

Eric L.  Anderson, CPA
  Certified QuickBooks® ProAdvisor

We are a full service CPA firm providing business and individual services in income tax and accounting, financial statement audit, review and compilation, bookkeeping, tax planning and preparation, business start-ups, litigation support, and providing set-up and support for QuickBooks. Our services also include investments and financial planning.

Serving area includes:  Everett  WA   Lynnwood  WA   Mukilteo  WA   Marysville  WA


Located in WA
Roger Williams EA & Associates
12811 8th Ave W Suite C-205
Everett, Washington  98204   Map
Phone: (425) 512-8469
Fax:     (425) 512-8259
Accountants, Bookkeepers and Tax Preparers send an email
www.rogerwilliamsea.com

Roger L.  Williams, EA
Jennifer  Mann

Small, Professional Firm - dedicated to your Small Business Accounting. Full Service Bookkeeping, On line Payroll, and Tax Preparation including Back Tax & IRS issues. Monthly & Quarterly Reports in a timely manner - phone calls returned within 24 hours - your questions always answered. Enrolled Agent on staff. We treat our clients like family, not strangers.

Serving area includes:  Everett  WA   Bothell  WA   Mill Creek  WA   Lynnwood  WA


Located in WA
Winkelman Bookkeeping Services
7707 71st Avenue NW
Gig Harbor, Washington  98335   Map
Phone: (253) 858-3779
Cell:     (253) 514-0309
Accountants, Bookkeepers and Tax Preparers send an email

Laura  Winkelman
 

With over 25 years of bookkeeping experience I can help your business maintain an accurate picture of your company's finances. I specialize in Accts. Receivable and Payable, complete payroll services including all payroll taxes and Quarterly Tax reporting to L & I and Employment Security, Dept. of Revenue reporting, bank and credit card account reconciliations and general correction and clean-up of your bookkeeping system. I am a QuickBooks user and offer on-site or remote access bookkeeping.

Serving area includes:  Gig Harbor  WA   Tacoma  WA   Fife  WA   Puyallup  WA


Located in WA
WCC Tax & Accounting, Inc
26003 Orting Kapowsin Hwy East
Graham, Washington  98338   Map
Phone: (360) 893-0733
Fax:     (360) 893-0735
Accountants, Bookkeepers and Tax Preparers send an email
www.wccfinancial.com

Wilma L.  Bennett, EA
Catharine  Knowles

If you are looking for an accounting firm that will focus on your individual needs and always treat you like a friend, look no further. Our firm is large enough to offer a full range of professional tax and accounting services, but small enough to give you the individual attention that you deserve. We offer INCOME TAX PREPARATION, IRS REPRESENTATION, ACCOUNTING, BOOKKEEPING, PAYROLL, and QUICKBOOKS setup and training.

Serving area includes:  Graham  WA   Puyallup  WA   Tacoma  WA   and surrounding area.  


Located in WA
NW Accountants Inc
19009 33rd Ave W #100
Lynnwood, Washington  98036   Map
Phone: (425) 778-2665
Alt:     (425) 493-4225
Accountants, Bookkeepers and Tax Preparers send an email
www.nwaccountants.com

Rizwan  Chaudhry
 

If you are looking for a blend of personal service and expertise, you have come to the right place! We offer a broad range of accounting and tax services for business owners, executives and independent professionals. We are experienced in all areas of accounting and taxation, IRS problem resolution, business formation, financial planning & investment, real estate and business sales. Our rates are affordable. We are experienced and we're friendly. Please call us for a free initial consultation.

Serving area includes:  Lynnwood  WA   Everett  WA   Edmonds  WA   Bothell  WA


Located in WA
Barnes Business Services
3117 176th St SW
Lynnwood, Washington  98037   Map
Phone: (425) 745-3274
     
Accountants, Bookkeepers and Tax Preparers send an email
www.nancybarnes.biz

Nancy  Barnes, Certified Bookkeeper
  Certified QuickBooks® ProAdvisor

Over 25 Years of Experience in providing services to small and medium size businesses including: • Accounting • Bookkeeping • Write-Up Work • QuickBooks Consulting, Setup, Maintenance • QuickBooks Training • Payroll Services • Preparation of Business & Payroll Tax Reports • Preparation of 1099s and W-2s • Manual record keeping experience in a wide variety of businesses - Architecture, Interior Design, Engineering, Consulting, Manufacturing, Medical, Legal, Real Estate and Property Management.

Serving area includes:  Lynnwood  WA   Everett  WA   Edmonds  WA   Seattle  WA


Located in WA
Brenda Ware, Your Balance Sheet, LLC
Harbour Pointe, 12003 Mukilteo Speedway Suite102
Mukilteo, Washington  98275   Map
Phone: (425) 353-5100
Fax:     (425) 353-8812
Accountants, Bookkeepers and Tax Preparers send an email
www.yourbalancesheetllc.com

Brenda  Ware, CFO, Accountant
 

Your Balance Sheet, LLC custom designs CFO / Accounting services to meet the specific needs of your company. Whether your business is just starting out or is established, we have the staff, experience and knowledge to smooth out the financial side of your business so you can focus on what's important - the growth of your business. We are Full-Service CFO/ Accounting Firm, our services include: full-charge bookkeeping, software set-up, clean up, reconciliations, financials, tax reporting and more

Serving area includes:  Mukilteo  WA   Bellevue  WA   Seattle  WA   Lynnwood  WA


Located in WA
Accounting Connections, LLC
1002 N. Meridian Ste. 100-254
Puyallup, Washington  98371   Map
Phone: (206) 999-8911
Fax:     (253) 922-0544
Accountants, Bookkeepers and Tax Preparers send an email
www.AccountingConnectionsSeattle.com

Trina  Belcher-Freeman, ATP, RTRP, Accredited Accountant and Taxation
  Signing Agent, Certified QuickBooks® ProAdvisor

Serving Seattle Metro - Accountant with 15 years experience providing Full Service Accounting, Full-charge Bookkeeping, Payroll Services and Tax Preparation including Back Taxes and e-file. Serving Individuals, Businesses and Start-ups. Extensive experience with Church & Clergy, Non-profits, Construction, Hospitality, Restaurants, Liquor Stores, Real Estate and Rentals. QuickBooks Setup and Support. By Appointment Only.

Serving area includes:  Puyallup  WA   Seattle  WA   Tacoma  WA   Federal Way  WA


Located in WA
Liquid Assets Accounting
1011 E Main; Ste 453
Puyallup, Washington  98372   Map
Phone: (253) 604-0396
Toll-Free:     (888) 879-9394
Accountants, Bookkeepers and Tax Preparers send an email

Pamela  Giles
  Professional Bookkeeper

CALL US FIRST for the best rate quote! 25 years experience providing full bookkeeping service for small to mid-sized businesses, including startups. A/R, A/P, Payroll, General Ledgers, Financial Statements, Reconciliations and Audits. Flexible service - will work on-site, remotely, or through the Internet, depending on your needs. Work with QuickBooks Premier accounting software or Peachtree Complete. Can set up and train you how to use QuickBooks or do it for you.

Serving area includes:  Puyallup  WA   Orting  WA   Summer  WA   Tacoma  WA


Located in WA
Carol's Office Solutions
15410 NE 124th St
Redmond, Washington  98052   Map
Phone: (425) 883-8102
     
Accountants, Bookkeepers and Tax Preparers send an email
www.carolsofficesolutions.com

Teresa  Grimm, Full Charge Bookkeeper
  Certified QuickBooks® ProAdvisor

Keep your finger on the pulse of your business with easily understandable reports customized to your needs. We believe in being accessible to our clients. We strive to understand your business needs and help you understand your financial picture. Put to use our 20+ years experience in all aspects of accounting in QuickBooks set up and conversion, troubleshooting, data entry, excise tax returns, payroll through monthly reporting and financial statements ready for your tax preparer.

Serving area includes:  Redmond  WA   Kirkland  WA   Woodinville  WA   Bellevue  WA


Located in WA
TEAM Accounting Services
2523 Jones Ave. NE
Renton, Washington  98056   Map
Phone: (425) 228-8632
Fax:     (425) 902-1519
Accountants, Bookkeepers and Tax Preparers send an email
www.teamaccounting.afsb1.com

James  A. Brown EA, ATA
Wendy  Brown

TEAM Accounting Services has over 35 years experience in accounting and income tax preparation. We are QuickBooks specialists. We are a year-round service provider and we adjust our time to your time. James A. Brown is an "Enrolled Agent" and an "Accredited Tax Advisor." He is a member of the WA State Society of Enrolled Agents, the National Association of Enrolled Agents and the National Society of Accountants.

Serving area includes:  Renton  WA   Seattle  WA   Bellevue  WA   Kirkland  WA


Located in WA
Shields Accounting Services, LLC

Richland, Washington  99352   Map
Phone: (509) 627-3212
     
Accountants, Bookkeepers and Tax Preparers send an email

Marinez  Shields
  Certified QuickBooks® ProAdvisor

Over twenty years of experience in financial and cost accounting, bookkeeping, contract management. QuickBooks Training, Management Assistance, set up of bookkeeping systems, financial statements and reports, state and federal taxes, including payroll taxes and quarterly reports, end of the year payroll reports, W2, 1099. Cash audit, and monthly closing and analysis. Can service clients on-site or by remote access.

Serving area includes:  Richland  WA   Kennewick  WA   throughout eastern  WA   throughout eastern  OR


Located in WA
Williams+Callan, Certified Public Accountants
5001 California Ave SW #111
Seattle, Washington  98136   Map
Phone: (206) 938-1310
Alt:     (206) 463-3200
Accountants, Bookkeepers and Tax Preparers send an email
www.williams-callan.com

Digby  Williams, CPA
Michael  Callan, CPA

Need help with your bookkeeping so you can focus on running your business? We specialize in accounting and bookkeeping solutions for businesses. Our experienced full-charge bookkeepers and CPA's will provide you with quality work at a reasonable, fixed price while providing you with secure anytime, anywhere, remote access to all your files and information. Our CPAs also provide complete Tax Preparation Services, and we have QuickBooks ProAdvisors on staff offering setup, training and support.

Serving area includes:  Seattle  WA   Bellevue  WA   Everett  WA   Tacoma  WA


Located in WA
Valuewide Accounting & Bookkeeping Services
P O Box 48113
Seattle, Washington  98148   Map
Phone: (206) 501-0646
     
Accountants, Bookkeepers and Tax Preparers send an email
www.valuewideaccounting.com

David  Okendo
  Certified QuickBooks® ProAdvisor

We help small businesses achieve financial success by providing quality accounting, bookkeeping, and QuickBooks software consulting services. We work with clients in the following types of industries and businesses: Service providers (e.g. architects, consultants, engineers, attorneys, real estate agents, insurance agents, etc.), construction & trades, medical / allied health and retail.

Serving area includes:  Seattle  WA   Bellevue  WA   Renton  WA   Tacoma  WA


Located in WA
Mary L Cayer CPA PS
222 West Mission, Suite 101 Garden Court Building
Spokane, Washington  99201   Map
Phone: (509) 326-3430
Fax:     (509) 326-3156
Accountants, Bookkeepers and Tax Preparers send an email
www.missioncpa.com

Mary  L. Cayer, CPA
Montica  J. Johnson, Accountant

For over 20 years, we have been serving the needs of the small business community. As a small CPA firm, we work closely with our clients and provide superior business services at a reasonable price. In addition to complete Income Tax Preparation Services, we provide Payroll Services, Accounting Systems (including QuickBooks, Peachtree), Bookkeeping Services, Compilation & Review, Consulting Services and Forensic Accounting Services. Free initial consultation.

Serving area includes:  Spokane  WA   Coeur d'Alene  ID   Cheney  WA   Eastern Washington  


Located in WA
Virgil E Knedlik CPA, PS
652 Strander Blvd.
Tukwila, Washington  98188   Map
Phone: (425) 271-4411
Fax:     (425) 271-6622
Accountants, Bookkeepers and Tax Preparers send an email
www.vekcpa.com

Virgil  E. Knedlik, CPA
  Certified QuickBooks® ProAdvisor

We are here to help you solve your Accounting, Tax, or QuickBooks needs. Since 1971, we've been helping small businesses with Income Tax Preparation, IRS Negotiation and Installment Payment Plans, Bookkeeping, Payroll, and QuickBooks & QuickBooks Point of Sale Installation and Training. QuickBooks ProAdvisor for since 1999 and QuickBooks ProAdvisor for POS since 2002. Member of the Intuit Trainer and Writer Network, Author of "7 Deadly Business Sins."

Serving area includes:  Tukwila  WA   Seattle  WA   Renton  WA   Bellevue  WA


Located in WA
Vancouver Padgett Business Services
911 Main St., Suite 105
Vancouver, Washington  98660   Map
Phone: (360) 693-0962
     
Accountants, Bookkeepers and Tax Preparers send an email
www.IdoBooks.com

Diana  Smith, EA, MBA
 

Over 35 years experience helping small business owners with their accounting & tax issues. Startup or established companies, services include bookkeeping, payroll & payroll reporting, sales tax, income tax returns – both personal and business - tax planning and monthly financial reports. Enrolled Agent - licensed by the Federal Government to represent taxpayers before the IRS

Serving area includes:  Vancouver  WA   Portland  OR   Northwest Oregon     and Southwest Washington  


Located in WA
Allied Accounting & Tax Service Inc
7510 NE Vancouver Mall Dr #200
Vancouver, Washington  98662   Map
Phone: (360) 213-1040
Fax:     (360) 567-2224
Accountants, Bookkeepers and Tax Preparers send an email
www.alliedaccounting.com

Joan  McNeil, EA, Licensed Tax Preparer, Enrolled Agent
Brenda  McNeil, Full Charge Bookkeeper

Established in Washington 1992. Can't figure out where your business is headed? Let us take the stress for you. We are well versed in Accounting, Bookkeeping, Payroll, Tax Preparation for business and individuals. We will file past due tax returns, State returns and help settle taxing issues. Business start up and dissolution. Working with various industries and professions all year. We are serious about our fiduciary responsibility reflected in our staff, our office: relaxed & friendly

Serving area includes:  Vancouver  WA   Portland  OR   and the Portland metro area       


Located in WA
Bedlam Associates Inc
PO Box 870
Woodinville, Washington  98072   Map
Phone: (425) 806-9464
Fax:     (425) 806-9060
Accountants, Bookkeepers and Tax Preparers send an email
www.bedlamassociates.com

Tina  Griggs
  Certified QuickBooks® ProAdvisor

We specialize in small business bookkeeping and accounting services for the construction and winery industries, however we do accounting for all other industries as well. We do payroll, accounts payable & receivable, federal & local financial reporting, & business coaching for profitability. We have reasonable rates and can accommodate most busy schedules. We recognize that you may not have 9-5 M-F availability and we are flexible enough to make your schedule and ours work.

Serving area includes:  Woodinville  WA   Seattle  WA   Bellevue  WA   Snohomish  WA


Located in CA
Kiwi Consulting
1160 Brickyard Cove Rd, Suite #200
Richmond, California  94801   Map
Phone: (510) 579-7553
     
Accountants, Bookkeepers and Tax Preparers send an email
www.KiwiConsultingServices.com

Tony  Moore
 

Our former DCAA auditors and CPA's have worked on & supervised all types of DCAA audits & have hands-on knowledge of Cost Accounting Standards (CAS), DFAR and FAR regulations, A133 audits, ICE schedules, indirect and direct rate computations, software compliance, claims & all other aspects of DCAA compliance. Tony has 20+ years in finance roles as CFO & Controller, for companies ranging in size from $20M to over $500M.

Serving area includes:  Richmond  CA   San Francisco  CA   Los Angeles  CA   Seattle  WA


Located in ID
Adept Business Services
8065 West Main Street
Rathdrum, Idaho  83858   Map
Phone: (208) 687-0508
Toll-Free:     (800) 841-0212
Accountants, Bookkeepers and Tax Preparers send an email
www.adeptbusinessservices.com

Diane  Gardner, Enrolled Agent
  Certified Tax Coach, Accredited Tax Preparer

Are your bookkeeping and taxes stressing you out? WE CAN HELP!! Small business owners are our specialty! We are your one-stop shop for complete, year-round Accounting Services, Proactive Tax Planning, Monthly Bookkeeping and Full Service Payroll. We work with all types of small businesses, including Non-profits, 501(c)3, Churches, Clergy and Ministries. Free, one-hour, initial consultation.

Serving area includes:  Rathdrum  ID   Coeur d'Alene  ID   Hayden  ID   Spokane  WA


Located in OR
Avitus Group "A Family of Business Solutions"
1001 SW 5th Avenue, Suite 1100
Portland, Oregon  97204   Map
Phone: (800) 454-2446
     
Accountants, Bookkeepers and Tax Preparers send an email
www.avitusgroup.com

Jeff  Thomas
 

We offer as much or as little help as you need and a full array of outsourced Small Business services – Monthly Accounting & Bookkeeping with weekly off-site data backup • QuickBooks setup, support & maintenance • Payroll preparation, reports, tax filing - all related State and Federal regulations • Business Planning & Outsourced CFO services • HR Support • Clients includes wineries and breweries, doctors, dentists, trucking companies, churches and more

Serving area includes:  Portland  OR   Portland  OR   Hillsboro  OR   Vancouver  WA


Located in OR
Forensic Accounting & Tax Consulting, Inc.
11280 SW 91st Court
Portland, Oregon  97223   Map
Phone: (503) 430-0799
Cell:     (503) 730-3869
Accountants, Bookkeepers and Tax Preparers send an email
www.dianeepallas.com

Diane  Pallas, EA, LTC
 

Do you have tax problems? With over 15 years with the IRS, we can help you navigate the turbulent IRS waters. We have extensive experience with financial & tax planning, rental properties, S Corps & Partnerships. Whether you have problems with IRS, need help preparing your tax returns or full accounting / bookkeeping, contact us for FREE initial confidential consultation.

Serving area includes:  Portland  OR   Tigard  OR   Lake Oswego  OR   Vancouver  WA


Located in OR
The Bookkeeping Company LLC
1000 NE 122nd Avenue #200
Portland, Oregon  97230   Map
Phone: (503) 252-9197
Fax:     (503) 252-9220
Accountants, Bookkeepers and Tax Preparers send an email
www.tbcinfo.com

Sandra Vincent,  IRS Registered Tax Return Preparer, Certified QuickBooks® ProAdvisor
Cheryl Hilsenbeck,  Bookkeeper, Small Business Advisor, Notary

We DO your numbers, but never treat you like one! Family-owned business with a reputation for INTEGRITY, ACCURACY, & OUTSTANDING CUSTOMER SERVICE. We provide QuickBooks Set-up, Training, & Review; full-charge Bookkeeping & Accounting adjusted to your needs; complete Payroll; Help for Start-ups, and Business & Personal Tax Preparation. Take advantage of Sandra’s expertise & consult with her on tax issues & strategies. We’ll help AVOID COSTLY MISTAKES & identify money & time-saving opportunities.

Serving area includes:  Portland  OR   Gresham  OR   Sandy  OR   Vancouver  WA


Located in OR
Agency Contractors, Inc.
24836 SW 65th Avenue
Tualatin, Oregon  97062   Map
Phone: (503) 638-0999
     
Accountants, Bookkeepers and Tax Preparers send an email
www.agencycontractors.com

Wanda  Costello
Leslie  Klusman

Services: * Full Charge Bookkeeping * Payroll (certified, union, multi-state) * Electronic Tax Reporting *Job Cost Analysis * Financial Reports * Audit Representation * Online Accounting Access * Telephone Support and Training. Specialty: * Construction * Service Providers * Inventory Management. Software: * The American Contractor * Piracle (Create-a-Check). Call today for a free 1/2 hr consultation. Your success is our success!

Serving area includes:  Tualatin  OR   Portland  OR   Vancouver  WA   Wilsonville  OR


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