Този сайт използва т.нар. бисквитки (Cookies), съгласно разпоредбите на Регламент (ЕС) 2016/679 на Европейския парламент и на Съвета, за да Ви осигури най-функционалното посещение на нашия сайт. "Бисквитките" ни помагат да подобряваме съдържанието на сайта, като Ви даваме персонализирано и много по-бързо онлайн изживяване. Те се използват само от нашия сайт и нашите доверени партньори. Кликнете ТУК за подробности относно правилата за "бисквитките".
Този сайт използва т.нар. бисквитки (Cookies), съгласно разпоредбите на Регламент (ЕС) 2016/679 на Европейския парламент и на Съвета, за да Ви осигури най-функционалното посещение на нашия сайт. "Бисквитките" ни помагат да подобряваме съдържанието на сайта, като Ви даваме персонализирано и много по-бързо онлайн изживяване. Те се използват само от нашия сайт и нашите доверени партньори. Кликнете ТУК за подробности относно правилата за "бисквитките". Съгласен съм
X

Влизане в акаунта

Запомни ме

Забравена парола? Кликнете тук, за да възстановите потребител / парола

Нямате профил?
X

Възстановяване на потребилетско име/ парола

Моля, въведете имейл адреса, който сте използвали, за да регистрирате профила си.

Влезте в системата Регистрирай се
  • Въпроси и отговори
  • Модели документи
  • Срокове за плащания и отчети
  • Законодателство
  • Новини
  • Процедури и практики
  • Обнародвания на държавен вестник
  • Отчитане на приход за продажба на апартаменти без акт 16

    Христо Досев Отговор, предоставен от
    Христо Досев
    на 06 Ян 2025
    Въпрос:
    Строителна фирма през 2023 - 2024 г. започва строеж на сграда. Натрупаните разходи по сметка 613 през този период са 1600000 лв. без ДДС (например 20 апартамента трябва да изгради). Все още няма акт 16. Текат довършителни дейности и има предполагаеми разходи в размер на 300000 лв., които ще се реализират и натрупат през 2025 г. Обща себестойност на сградата през 2025 г. - около 1900000 лв. През 2024 година обаче фирмата продава 4 от апартаментите с нотариален акт и пуснати фактури за покупко-продажба на 4-те апартамента. Следва ли получените приходи да се отразят като приход през 2024 г.? Следва ли да се формира себестойност на всеки от обектира и да се изпише към момента? Има ли вариант, че поради липсата на акт 16 този приход да остане като приход за бъдещи периоди и да бъде отчетен в 2025 г. като приход, когато се завърши изцяло сградата? Проблемът е че останалите 300000 лв., които са разход в 2025 г., ще бъдат за всички апартаменти, не само за останалите непродадени 16 а за всички 20 апартамента. Следва ли да се приеме, че след като има нотариален акт за продажба, приходът трябва да бъде отчетен в 2024 г.?

    Регистрирайте се или влезте в профила си, за да прочетете цялата статия
    Отчитане на приход за продажба на апартаменти без акт 16

    Бележка: Пълният текст на статията е достъпен само за регистрирани потребители. Натиснете тук, за да се убедите в полезността на експертните отговори в portalschetovodstvo.bg.

    Влизане в акаунта

    Защо да се регистрирам?

    • експерти на Ваше разоложение 24/7/365
    • база данни с новини, отговори, анализи
    • на разположение навсякъде, по всяко време, от всяко устройство

    БЕЗПЛАТНО приложение portalschetovodstvo.bg

     Готови решения за вярно прилагане на данъчните закони

    Бъдете в крак с всички решения, предложени от специалистите.
    Абонирайте се сега в бюлетина на PortalSchetovodstvo.bg и получете специалния PDF " Готови решения за вярно прилагане на данъчните закони"!

    Да, искам информация за продуктите на РС Издателство и Бизнес консултации. Приемам личните ми данни да бъдат обработвани съгласно Регламент ЕС 2016/679

    x
    Февруари
    Януари
    Февруари
    Март
    Април
    Май
    Юни
    Юли
    Август
    Септември
    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
    1971
    1972
    1973
    1974
    1975
    1976
    1977
    1978
    1979
    1980
    1981
    1982
    1983
    1984
    1985
    1986
    1987
    1988
    1989
    1990
    1991
    1992
    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
    2001
    2002
    2003
    2004
    2005
    2006
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
    2016
    2017
    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
    26
    27
    28
    29
    30
    31
    1
    2
    3
    4
    5
    6
    7
    8
    9
    10
    11
    12
    13
    14
    15
    16
    17
    18
    19
    20
    21
    22
    23
    24
    25
    26
    27
    28
    1
    00:00
    00:01
    00:02
    00:03
    00:04
    00:05
    00:06
    00:07
    00:08
    00:09
    00:10
    00:11
    00:12
    00:13
    00:14
    00:15
    00:16
    00:17
    00:18
    00:19
    00:20
    00:21
    00:22
    00:23
    00:24
    00:25
    00:26
    00:27
    00:28
    00:29
    00:30
    00:31
    00:32
    00:33
    00:34
    00:35
    00:36
    00:37
    00:38
    00:39
    00:40
    00:41
    00:42
    00:43
    00:44
    00:45
    00:46
    00:47
    00:48
    00:49
    00:50
    00:51
    00:52
    00:53
    00:54
    00:55
    00:56
    00:57
    00:58
    00:59
    01:00
    01:01
    01:02
    01:03
    01:04
    01:05
    01:06
    01:07
    01:08
    01:09
    01:10
    01:11
    01:12
    01:13
    01:14
    01:15
    01:16
    01:17
    01:18
    01:19
    01:20
    01:21
    01:22
    01:23
    01:24
    01:25
    01:26
    01:27
    01:28
    01:29
    01:30
    01:31
    01:32
    01:33
    01:34
    01:35
    01:36
    01:37
    01:38
    01:39
    01:40
    01:41
    01:42
    01:43
    01:44
    01:45
    01:46
    01:47
    01:48
    01:49
    01:50
    01:51
    01:52
    01:53
    01:54
    01:55
    01:56
    01:57
    01:58
    01:59
    02:00
    02:01
    02:02
    02:03
    02:04
    02:05
    02:06
    02:07
    02:08
    02:09
    02:10
    02:11
    02:12
    02:13
    02:14
    02:15
    02:16
    02:17
    02:18
    02:19
    02:20
    02:21
    02:22
    02:23
    02:24
    02:25
    02:26
    02:27
    02:28
    02:29
    02:30
    02:31
    02:32
    02:33
    02:34
    02:35
    02:36
    02:37
    02:38
    02:39
    02:40
    02:41
    02:42
    02:43
    02:44
    02:45
    02:46
    02:47
    02:48
    02:49
    02:50
    02:51
    02:52
    02:53
    02:54
    02:55
    02:56
    02:57
    02:58
    02:59
    03:00
    03:01
    03:02
    03:03
    03:04
    03:05
    03:06
    03:07
    03:08
    03:09
    03:10
    03:11
    03:12
    03:13
    03:14
    03:15
    03:16
    03:17
    03:18
    03:19
    03:20
    03:21
    03:22
    03:23
    03:24
    03:25
    03:26
    03:27
    03:28
    03:29
    03:30
    03:31
    03:32
    03:33
    03:34
    03:35
    03:36
    03:37
    03:38
    03:39
    03:40
    03:41
    03:42
    03:43
    03:44
    03:45
    03:46
    03:47
    03:48
    03:49
    03:50
    03:51
    03:52
    03:53
    03:54
    03:55
    03:56
    03:57
    03:58
    03:59
    04:00
    04:01
    04:02
    04:03
    04:04
    04:05
    04:06
    04:07
    04:08
    04:09
    04:10
    04:11
    04:12
    04:13
    04:14
    04:15
    04:16
    04:17
    04:18
    04:19
    04:20
    04:21
    04:22
    04:23
    04:24
    04:25
    04:26
    04:27
    04:28
    04:29
    04:30
    04:31
    04:32
    04:33
    04:34
    04:35
    04:36
    04:37
    04:38
    04:39
    04:40
    04:41
    04:42
    04:43
    04:44
    04:45
    04:46
    04:47
    04:48
    04:49
    04:50
    04:51
    04:52
    04:53
    04:54
    04:55
    04:56
    04:57
    04:58
    04:59
    05:00
    05:01
    05:02
    05:03
    05:04
    05:05
    05:06
    05:07
    05:08
    05:09
    05:10
    05:11
    05:12
    05:13
    05:14
    05:15
    05:16
    05:17
    05:18
    05:19
    05:20
    05:21
    05:22
    05:23
    05:24
    05:25
    05:26
    05:27
    05:28
    05:29
    05:30
    05:31
    05:32
    05:33
    05:34
    05:35
    05:36
    05:37
    05:38
    05:39
    05:40
    05:41
    05:42
    05:43
    05:44
    05:45
    05:46
    05:47
    05:48
    05:49
    05:50
    05:51
    05:52
    05:53
    05:54
    05:55
    05:56
    05:57
    05:58
    05:59
    06:00
    06:01
    06:02
    06:03
    06:04
    06:05
    06:06
    06:07
    06:08
    06:09
    06:10
    06:11
    06:12
    06:13
    06:14
    06:15
    06:16
    06:17
    06:18
    06:19
    06:20
    06:21
    06:22
    06:23
    06:24
    06:25
    06:26
    06:27
    06:28
    06:29
    06:30
    06:31
    06:32
    06:33
    06:34
    06:35
    06:36
    06:37
    06:38
    06:39
    06:40
    06:41
    06:42
    06:43
    06:44
    06:45
    06:46
    06:47
    06:48
    06:49
    06:50
    06:51
    06:52
    06:53
    06:54
    06:55
    06:56
    06:57
    06:58
    06:59
    07:00
    07:01
    07:02
    07:03
    07:04
    07:05
    07:06
    07:07
    07:08
    07:09
    07:10
    07:11
    07:12
    07:13
    07:14
    07:15
    07:16
    07:17
    07:18
    07:19
    07:20
    07:21
    07:22
    07:23
    07:24
    07:25
    07:26
    07:27
    07:28
    07:29
    07:30
    07:31
    07:32
    07:33
    07:34
    07:35
    07:36
    07:37
    07:38
    07:39
    07:40
    07:41
    07:42
    07:43
    07:44
    07:45
    07:46
    07:47
    07:48
    07:49
    07:50
    07:51
    07:52
    07:53
    07:54
    07:55
    07:56
    07:57
    07:58
    07:59
    08:00
    08:01
    08:02
    08:03
    08:04
    08:05
    08:06
    08:07
    08:08
    08:09
    08:10
    08:11
    08:12
    08:13
    08:14
    08:15
    08:16
    08:17
    08:18
    08:19
    08:20
    08:21
    08:22
    08:23
    08:24
    08:25
    08:26
    08:27
    08:28
    08:29
    08:30
    08:31
    08:32
    08:33
    08:34
    08:35
    08:36
    08:37
    08:38
    08:39
    08:40
    08:41
    08:42
    08:43
    08:44
    08:45
    08:46
    08:47
    08:48
    08:49
    08:50
    08:51
    08:52
    08:53
    08:54
    08:55
    08:56
    08:57
    08:58
    08:59
    09:00
    09:01
    09:02
    09:03
    09:04
    09:05
    09:06
    09:07
    09:08
    09:09
    09:10
    09:11
    09:12
    09:13
    09:14
    09:15
    09:16
    09:17
    09:18
    09:19
    09:20
    09:21
    09:22
    09:23
    09:24
    09:25
    09:26
    09:27
    09:28
    09:29
    09:30
    09:31
    09:32
    09:33
    09:34
    09:35
    09:36
    09:37
    09:38
    09:39
    09:40
    09:41
    09:42
    09:43
    09:44
    09:45
    09:46
    09:47
    09:48
    09:49
    09:50
    09:51
    09:52
    09:53
    09:54
    09:55
    09:56
    09:57
    09:58
    09:59
    10:00
    10:01
    10:02
    10:03
    10:04
    10:05
    10:06
    10:07
    10:08
    10:09
    10:10
    10:11
    10:12
    10:13
    10:14
    10:15
    10:16
    10:17
    10:18
    10:19
    10:20
    10:21
    10:22
    10:23
    10:24
    10:25
    10:26
    10:27
    10:28
    10:29
    10:30
    10:31
    10:32
    10:33
    10:34
    10:35
    10:36
    10:37
    10:38
    10:39
    10:40
    10:41
    10:42
    10:43
    10:44
    10:45
    10:46
    10:47
    10:48
    10:49
    10:50
    10:51
    10:52
    10:53
    10:54
    10:55
    10:56
    10:57
    10:58
    10:59
    11:00
    11:01
    11:02
    11:03
    11:04
    11:05
    11:06
    11:07
    11:08
    11:09
    11:10
    11:11
    11:12
    11:13
    11:14
    11:15
    11:16
    11:17
    11:18
    11:19
    11:20
    11:21
    11:22
    11:23
    11:24
    11:25
    11:26
    11:27
    11:28
    11:29
    11:30
    11:31
    11:32
    11:33
    11:34
    11:35
    11:36
    11:37
    11:38
    11:39
    11:40
    11:41
    11:42
    11:43
    11:44
    11:45
    11:46
    11:47
    11:48
    11:49
    11:50
    11:51
    11:52
    11:53
    11:54
    11:55
    11:56
    11:57
    11:58
    11:59
    12:00
    12:01
    12:02
    12:03
    12:04
    12:05
    12:06
    12:07
    12:08
    12:09
    12:10
    12:11
    12:12
    12:13
    12:14
    12:15
    12:16
    12:17
    12:18
    12:19
    12:20
    12:21
    12:22
    12:23
    12:24
    12:25
    12:26
    12:27
    12:28
    12:29
    12:30
    12:31
    12:32
    12:33
    12:34
    12:35
    12:36
    12:37
    12:38
    12:39
    12:40
    12:41
    12:42
    12:43
    12:44
    12:45
    12:46
    12:47
    12:48
    12:49
    12:50
    12:51
    12:52
    12:53
    12:54
    12:55
    12:56
    12:57
    12:58
    12:59
    13:00
    13:01
    13:02
    13:03
    13:04
    13:05
    13:06
    13:07
    13:08
    13:09
    13:10
    13:11
    13:12
    13:13
    13:14
    13:15
    13:16
    13:17
    13:18
    13:19
    13:20
    13:21
    13:22
    13:23
    13:24
    13:25
    13:26
    13:27
    13:28
    13:29
    13:30
    13:31
    13:32
    13:33
    13:34
    13:35
    13:36
    13:37
    13:38
    13:39
    13:40
    13:41
    13:42
    13:43
    13:44
    13:45
    13:46
    13:47
    13:48
    13:49
    13:50
    13:51
    13:52
    13:53
    13:54
    13:55
    13:56
    13:57
    13:58
    13:59
    14:00
    14:01
    14:02
    14:03
    14:04
    14:05
    14:06
    14:07
    14:08
    14:09
    14:10
    14:11
    14:12
    14:13
    14:14
    14:15
    14:16
    14:17
    14:18
    14:19
    14:20
    14:21
    14:22
    14:23
    14:24
    14:25
    14:26
    14:27
    14:28
    14:29
    14:30
    14:31
    14:32
    14:33
    14:34
    14:35
    14:36
    14:37
    14:38
    14:39
    14:40
    14:41
    14:42
    14:43
    14:44
    14:45
    14:46
    14:47
    14:48
    14:49
    14:50
    14:51
    14:52
    14:53
    14:54
    14:55
    14:56
    14:57
    14:58
    14:59
    15:00
    15:01
    15:02
    15:03
    15:04
    15:05
    15:06
    15:07
    15:08
    15:09
    15:10
    15:11
    15:12
    15:13
    15:14
    15:15
    15:16
    15:17
    15:18
    15:19
    15:20
    15:21
    15:22
    15:23
    15:24
    15:25
    15:26
    15:27
    15:28
    15:29
    15:30
    15:31
    15:32
    15:33
    15:34
    15:35
    15:36
    15:37
    15:38
    15:39
    15:40
    15:41
    15:42
    15:43
    15:44
    15:45
    15:46
    15:47
    15:48
    15:49
    15:50
    15:51
    15:52
    15:53
    15:54
    15:55
    15:56
    15:57
    15:58
    15:59
    16:00
    16:01
    16:02
    16:03
    16:04
    16:05
    16:06
    16:07
    16:08
    16:09
    16:10
    16:11
    16:12
    16:13
    16:14
    16:15
    16:16
    16:17
    16:18
    16:19
    16:20
    16:21
    16:22
    16:23
    16:24
    16:25
    16:26
    16:27
    16:28
    16:29
    16:30
    16:31
    16:32
    16:33
    16:34
    16:35
    16:36
    16:37
    16:38
    16:39
    16:40
    16:41
    16:42
    16:43
    16:44
    16:45
    16:46
    16:47
    16:48
    16:49
    16:50
    16:51
    16:52
    16:53
    16:54
    16:55
    16:56
    16:57
    16:58
    16:59
    17:00
    17:01
    17:02
    17:03
    17:04
    17:05
    17:06
    17:07
    17:08
    17:09
    17:10
    17:11
    17:12
    17:13
    17:14
    17:15
    17:16
    17:17
    17:18
    17:19
    17:20
    17:21
    17:22
    17:23
    17:24
    17:25
    17:26
    17:27
    17:28
    17:29
    17:30
    17:31
    17:32
    17:33
    17:34
    17:35
    17:36
    17:37
    17:38
    17:39
    17:40
    17:41
    17:42
    17:43
    17:44
    17:45
    17:46
    17:47
    17:48
    17:49
    17:50
    17:51
    17:52
    17:53
    17:54
    17:55
    17:56
    17:57
    17:58
    17:59
    18:00
    18:01
    18:02
    18:03
    18:04
    18:05
    18:06
    18:07
    18:08
    18:09
    18:10
    18:11
    18:12
    18:13
    18:14
    18:15
    18:16
    18:17
    18:18
    18:19
    18:20
    18:21
    18:22
    18:23
    18:24
    18:25
    18:26
    18:27
    18:28
    18:29
    18:30
    18:31
    18:32
    18:33
    18:34
    18:35
    18:36
    18:37
    18:38
    18:39
    18:40
    18:41
    18:42
    18:43
    18:44
    18:45
    18:46
    18:47
    18:48
    18:49
    18:50
    18:51
    18:52
    18:53
    18:54
    18:55
    18:56
    18:57
    18:58
    18:59
    19:00
    19:01
    19:02
    19:03
    19:04
    19:05
    19:06
    19:07
    19:08
    19:09
    19:10
    19:11
    19:12
    19:13
    19:14
    19:15
    19:16
    19:17
    19:18
    19:19
    19:20
    19:21
    19:22
    19:23
    19:24
    19:25
    19:26
    19:27
    19:28
    19:29
    19:30
    19:31
    19:32
    19:33
    19:34
    19:35
    19:36
    19:37
    19:38
    19:39
    19:40
    19:41
    19:42
    19:43
    19:44
    19:45
    19:46
    19:47
    19:48
    19:49
    19:50
    19:51
    19:52
    19:53
    19:54
    19:55
    19:56
    19:57
    19:58
    19:59
    20:00
    20:01
    20:02
    20:03
    20:04
    20:05
    20:06
    20:07
    20:08
    20:09
    20:10
    20:11
    20:12
    20:13
    20:14
    20:15
    20:16
    20:17
    20:18
    20:19
    20:20
    20:21
    20:22
    20:23
    20:24
    20:25
    20:26
    20:27
    20:28
    20:29
    20:30
    20:31
    20:32
    20:33
    20:34
    20:35
    20:36
    20:37
    20:38
    20:39
    20:40
    20:41
    20:42
    20:43
    20:44
    20:45
    20:46
    20:47
    20:48
    20:49
    20:50
    20:51
    20:52
    20:53
    20:54
    20:55
    20:56
    20:57
    20:58
    20:59
    21:00
    21:01
    21:02
    21:03
    21:04
    21:05
    21:06
    21:07
    21:08
    21:09
    21:10
    21:11
    21:12
    21:13
    21:14
    21:15
    21:16
    21:17
    21:18
    21:19
    21:20
    21:21
    21:22
    21:23
    21:24
    21:25
    21:26
    21:27
    21:28
    21:29
    21:30
    21:31
    21:32
    21:33
    21:34
    21:35
    21:36
    21:37
    21:38
    21:39
    21:40
    21:41
    21:42
    21:43
    21:44
    21:45
    21:46
    21:47
    21:48
    21:49
    21:50
    21:51
    21:52
    21:53
    21:54
    21:55
    21:56
    21:57
    21:58
    21:59
    22:00
    22:01
    22:02
    22:03
    22:04
    22:05
    22:06
    22:07
    22:08
    22:09
    22:10
    22:11
    22:12
    22:13
    22:14
    22:15
    22:16
    22:17
    22:18
    22:19
    22:20
    22:21
    22:22
    22:23
    22:24
    22:25
    22:26
    22:27
    22:28
    22:29
    22:30
    22:31
    22:32
    22:33
    22:34
    22:35
    22:36
    22:37
    22:38
    22:39
    22:40
    22:41
    22:42
    22:43
    22:44
    22:45
    22:46
    22:47
    22:48
    22:49
    22:50
    22:51
    22:52
    22:53
    22:54
    22:55
    22:56
    22:57
    22:58
    22:59
    23:00
    23:01
    23:02
    23:03
    23:04
    23:05
    23:06
    23:07
    23:08
    23:09
    23:10
    23:11
    23:12
    23:13
    23:14
    23:15
    23:16
    23:17
    23:18
    23:19
    23:20
    23:21
    23:22
    23:23
    23:24
    23:25
    23:26
    23:27
    23:28
    23:29
    23:30
    23:31
    23:32
    23:33
    23:34
    23:35
    23:36
    23:37
    23:38
    23:39
    23:40
    23:41
    23:42
    23:43
    23:44
    23:45
    23:46
    23:47
    23:48
    23:49
    23:50
    23:51
    23:52
    23:53
    23:54
    23:55
    23:56
    23:57
    23:58
    23:59
    Февруари
    Януари
    Февруари
    Март
    Април
    Май
    Юни
    Юли
    Август
    Септември
    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
    1971
    1972
    1973
    1974
    1975
    1976
    1977
    1978
    1979
    1980
    1981
    1982
    1983
    1984
    1985
    1986
    1987
    1988
    1989
    1990
    1991
    1992
    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
    2001
    2002
    2003
    2004
    2005
    2006
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
    2016
    2017
    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
    26
    27
    28
    29
    30
    31
    1
    2
    3
    4
    5
    6
    7
    8
    9
    10
    11
    12
    13
    14
    15
    16
    17
    18
    19
    20
    21
    22
    23
    24
    25
    26
    27
    28
    1
    00:00
    00:01
    00:02
    00:03
    00:04
    00:05
    00:06
    00:07
    00:08
    00:09
    00:10
    00:11
    00:12
    00:13
    00:14
    00:15
    00:16
    00:17
    00:18
    00:19
    00:20
    00:21
    00:22
    00:23
    00:24
    00:25
    00:26
    00:27
    00:28
    00:29
    00:30
    00:31
    00:32
    00:33
    00:34
    00:35
    00:36
    00:37
    00:38
    00:39
    00:40
    00:41
    00:42
    00:43
    00:44
    00:45
    00:46
    00:47
    00:48
    00:49
    00:50
    00:51
    00:52
    00:53
    00:54
    00:55
    00:56
    00:57
    00:58
    00:59
    01:00
    01:01
    01:02
    01:03
    01:04
    01:05
    01:06
    01:07
    01:08
    01:09
    01:10
    01:11
    01:12
    01:13
    01:14
    01:15
    01:16
    01:17
    01:18
    01:19
    01:20
    01:21
    01:22
    01:23
    01:24
    01:25
    01:26
    01:27
    01:28
    01:29
    01:30
    01:31
    01:32
    01:33
    01:34
    01:35
    01:36
    01:37
    01:38
    01:39
    01:40
    01:41
    01:42
    01:43
    01:44
    01:45
    01:46
    01:47
    01:48
    01:49
    01:50
    01:51
    01:52
    01:53
    01:54
    01:55
    01:56
    01:57
    01:58
    01:59
    02:00
    02:01
    02:02
    02:03
    02:04
    02:05
    02:06
    02:07
    02:08
    02:09
    02:10
    02:11
    02:12
    02:13
    02:14
    02:15
    02:16
    02:17
    02:18
    02:19
    02:20
    02:21
    02:22
    02:23
    02:24
    02:25
    02:26
    02:27
    02:28
    02:29
    02:30
    02:31
    02:32
    02:33
    02:34
    02:35
    02:36
    02:37
    02:38
    02:39
    02:40
    02:41
    02:42
    02:43
    02:44
    02:45
    02:46
    02:47
    02:48
    02:49
    02:50
    02:51
    02:52
    02:53
    02:54
    02:55
    02:56
    02:57
    02:58
    02:59
    03:00
    03:01
    03:02
    03:03
    03:04
    03:05
    03:06
    03:07
    03:08
    03:09
    03:10
    03:11
    03:12
    03:13
    03:14
    03:15
    03:16
    03:17
    03:18
    03:19
    03:20
    03:21
    03:22
    03:23
    03:24
    03:25
    03:26
    03:27
    03:28
    03:29
    03:30
    03:31
    03:32
    03:33
    03:34
    03:35
    03:36
    03:37
    03:38
    03:39
    03:40
    03:41
    03:42
    03:43
    03:44
    03:45
    03:46
    03:47
    03:48
    03:49
    03:50
    03:51
    03:52
    03:53
    03:54
    03:55
    03:56
    03:57
    03:58
    03:59
    04:00
    04:01
    04:02
    04:03
    04:04
    04:05
    04:06
    04:07
    04:08
    04:09
    04:10
    04:11
    04:12
    04:13
    04:14
    04:15
    04:16
    04:17
    04:18
    04:19
    04:20
    04:21
    04:22
    04:23
    04:24
    04:25
    04:26
    04:27
    04:28
    04:29
    04:30
    04:31
    04:32
    04:33
    04:34
    04:35
    04:36
    04:37
    04:38
    04:39
    04:40
    04:41
    04:42
    04:43
    04:44
    04:45
    04:46
    04:47
    04:48
    04:49
    04:50
    04:51
    04:52
    04:53
    04:54
    04:55
    04:56
    04:57
    04:58
    04:59
    05:00
    05:01
    05:02
    05:03
    05:04
    05:05
    05:06
    05:07
    05:08
    05:09
    05:10
    05:11
    05:12
    05:13
    05:14
    05:15
    05:16
    05:17
    05:18
    05:19
    05:20
    05:21
    05:22
    05:23
    05:24
    05:25
    05:26
    05:27
    05:28
    05:29
    05:30
    05:31
    05:32
    05:33
    05:34
    05:35
    05:36
    05:37
    05:38
    05:39
    05:40
    05:41
    05:42
    05:43
    05:44
    05:45
    05:46
    05:47
    05:48
    05:49
    05:50
    05:51
    05:52
    05:53
    05:54
    05:55
    05:56
    05:57
    05:58
    05:59
    06:00
    06:01
    06:02
    06:03
    06:04
    06:05
    06:06
    06:07
    06:08
    06:09
    06:10
    06:11
    06:12
    06:13
    06:14
    06:15
    06:16
    06:17
    06:18
    06:19
    06:20
    06:21
    06:22
    06:23
    06:24
    06:25
    06:26
    06:27
    06:28
    06:29
    06:30
    06:31
    06:32
    06:33
    06:34
    06:35
    06:36
    06:37
    06:38
    06:39
    06:40
    06:41
    06:42
    06:43
    06:44
    06:45
    06:46
    06:47
    06:48
    06:49
    06:50
    06:51
    06:52
    06:53
    06:54
    06:55
    06:56
    06:57
    06:58
    06:59
    07:00
    07:01
    07:02
    07:03
    07:04
    07:05
    07:06
    07:07
    07:08
    07:09
    07:10
    07:11
    07:12
    07:13
    07:14
    07:15
    07:16
    07:17
    07:18
    07:19
    07:20
    07:21
    07:22
    07:23
    07:24
    07:25
    07:26
    07:27
    07:28
    07:29
    07:30
    07:31
    07:32
    07:33
    07:34
    07:35
    07:36
    07:37
    07:38
    07:39
    07:40
    07:41
    07:42
    07:43
    07:44
    07:45
    07:46
    07:47
    07:48
    07:49
    07:50
    07:51
    07:52
    07:53
    07:54
    07:55
    07:56
    07:57
    07:58
    07:59
    08:00
    08:01
    08:02
    08:03
    08:04
    08:05
    08:06
    08:07
    08:08
    08:09
    08:10
    08:11
    08:12
    08:13
    08:14
    08:15
    08:16
    08:17
    08:18
    08:19
    08:20
    08:21
    08:22
    08:23
    08:24
    08:25
    08:26
    08:27
    08:28
    08:29
    08:30
    08:31
    08:32
    08:33
    08:34
    08:35
    08:36
    08:37
    08:38
    08:39
    08:40
    08:41
    08:42
    08:43
    08:44
    08:45
    08:46
    08:47
    08:48
    08:49
    08:50
    08:51
    08:52
    08:53
    08:54
    08:55
    08:56
    08:57
    08:58
    08:59
    09:00
    09:01
    09:02
    09:03
    09:04
    09:05
    09:06
    09:07
    09:08
    09:09
    09:10
    09:11
    09:12
    09:13
    09:14
    09:15
    09:16
    09:17
    09:18
    09:19
    09:20
    09:21
    09:22
    09:23
    09:24
    09:25
    09:26
    09:27
    09:28
    09:29
    09:30
    09:31
    09:32
    09:33
    09:34
    09:35
    09:36
    09:37
    09:38
    09:39
    09:40
    09:41
    09:42
    09:43
    09:44
    09:45
    09:46
    09:47
    09:48
    09:49
    09:50
    09:51
    09:52
    09:53
    09:54
    09:55
    09:56
    09:57
    09:58
    09:59
    10:00
    10:01
    10:02
    10:03
    10:04
    10:05
    10:06
    10:07
    10:08
    10:09
    10:10
    10:11
    10:12
    10:13
    10:14
    10:15
    10:16
    10:17
    10:18
    10:19
    10:20
    10:21
    10:22
    10:23
    10:24
    10:25
    10:26
    10:27
    10:28
    10:29
    10:30
    10:31
    10:32
    10:33
    10:34
    10:35
    10:36
    10:37
    10:38
    10:39
    10:40
    10:41
    10:42
    10:43
    10:44
    10:45
    10:46
    10:47
    10:48
    10:49
    10:50
    10:51
    10:52
    10:53
    10:54
    10:55
    10:56
    10:57
    10:58
    10:59
    11:00
    11:01
    11:02
    11:03
    11:04
    11:05
    11:06
    11:07
    11:08
    11:09
    11:10
    11:11
    11:12
    11:13
    11:14
    11:15
    11:16
    11:17
    11:18
    11:19
    11:20
    11:21
    11:22
    11:23
    11:24
    11:25
    11:26
    11:27
    11:28
    11:29
    11:30
    11:31
    11:32
    11:33
    11:34
    11:35
    11:36
    11:37
    11:38
    11:39
    11:40
    11:41
    11:42
    11:43
    11:44
    11:45
    11:46
    11:47
    11:48
    11:49
    11:50
    11:51
    11:52
    11:53
    11:54
    11:55
    11:56
    11:57
    11:58
    11:59
    12:00
    12:01
    12:02
    12:03
    12:04
    12:05
    12:06
    12:07
    12:08
    12:09
    12:10
    12:11
    12:12
    12:13
    12:14
    12:15
    12:16
    12:17
    12:18
    12:19
    12:20
    12:21
    12:22
    12:23
    12:24
    12:25
    12:26
    12:27
    12:28
    12:29
    12:30
    12:31
    12:32
    12:33
    12:34
    12:35
    12:36
    12:37
    12:38
    12:39
    12:40
    12:41
    12:42
    12:43
    12:44
    12:45
    12:46
    12:47
    12:48
    12:49
    12:50
    12:51
    12:52
    12:53
    12:54
    12:55
    12:56
    12:57
    12:58
    12:59
    13:00
    13:01
    13:02
    13:03
    13:04
    13:05
    13:06
    13:07
    13:08
    13:09
    13:10
    13:11
    13:12
    13:13
    13:14
    13:15
    13:16
    13:17
    13:18
    13:19
    13:20
    13:21
    13:22
    13:23
    13:24
    13:25
    13:26
    13:27
    13:28
    13:29
    13:30
    13:31
    13:32
    13:33
    13:34
    13:35
    13:36
    13:37
    13:38
    13:39
    13:40
    13:41
    13:42
    13:43
    13:44
    13:45
    13:46
    13:47
    13:48
    13:49
    13:50
    13:51
    13:52
    13:53
    13:54
    13:55
    13:56
    13:57
    13:58
    13:59
    14:00
    14:01
    14:02
    14:03
    14:04
    14:05
    14:06
    14:07
    14:08
    14:09
    14:10
    14:11
    14:12
    14:13
    14:14
    14:15
    14:16
    14:17
    14:18
    14:19
    14:20
    14:21
    14:22
    14:23
    14:24
    14:25
    14:26
    14:27
    14:28
    14:29
    14:30
    14:31
    14:32
    14:33
    14:34
    14:35
    14:36
    14:37
    14:38
    14:39
    14:40
    14:41
    14:42
    14:43
    14:44
    14:45
    14:46
    14:47
    14:48
    14:49
    14:50
    14:51
    14:52
    14:53
    14:54
    14:55
    14:56
    14:57
    14:58
    14:59
    15:00
    15:01
    15:02
    15:03
    15:04
    15:05
    15:06
    15:07
    15:08
    15:09
    15:10
    15:11
    15:12
    15:13
    15:14
    15:15
    15:16
    15:17
    15:18
    15:19
    15:20
    15:21
    15:22
    15:23
    15:24
    15:25
    15:26
    15:27
    15:28
    15:29
    15:30
    15:31
    15:32
    15:33
    15:34
    15:35
    15:36
    15:37
    15:38
    15:39
    15:40
    15:41
    15:42
    15:43
    15:44
    15:45
    15:46
    15:47
    15:48
    15:49
    15:50
    15:51
    15:52
    15:53
    15:54
    15:55
    15:56
    15:57
    15:58
    15:59
    16:00
    16:01
    16:02
    16:03
    16:04
    16:05
    16:06
    16:07
    16:08
    16:09
    16:10
    16:11
    16:12
    16:13
    16:14
    16:15
    16:16
    16:17
    16:18
    16:19
    16:20
    16:21
    16:22
    16:23
    16:24
    16:25
    16:26
    16:27
    16:28
    16:29
    16:30
    16:31
    16:32
    16:33
    16:34
    16:35
    16:36
    16:37
    16:38
    16:39
    16:40
    16:41
    16:42
    16:43
    16:44
    16:45
    16:46
    16:47
    16:48
    16:49
    16:50
    16:51
    16:52
    16:53
    16:54
    16:55
    16:56
    16:57
    16:58
    16:59
    17:00
    17:01
    17:02
    17:03
    17:04
    17:05
    17:06
    17:07
    17:08
    17:09
    17:10
    17:11
    17:12
    17:13
    17:14
    17:15
    17:16
    17:17
    17:18
    17:19
    17:20
    17:21
    17:22
    17:23
    17:24
    17:25
    17:26
    17:27
    17:28
    17:29
    17:30
    17:31
    17:32
    17:33
    17:34
    17:35
    17:36
    17:37
    17:38
    17:39
    17:40
    17:41
    17:42
    17:43
    17:44
    17:45
    17:46
    17:47
    17:48
    17:49
    17:50
    17:51
    17:52
    17:53
    17:54
    17:55
    17:56
    17:57
    17:58
    17:59
    18:00
    18:01
    18:02
    18:03
    18:04
    18:05
    18:06
    18:07
    18:08
    18:09
    18:10
    18:11
    18:12
    18:13
    18:14
    18:15
    18:16
    18:17
    18:18
    18:19
    18:20
    18:21
    18:22
    18:23
    18:24
    18:25
    18:26
    18:27
    18:28
    18:29
    18:30
    18:31
    18:32
    18:33
    18:34
    18:35
    18:36
    18:37
    18:38
    18:39
    18:40
    18:41
    18:42
    18:43
    18:44
    18:45
    18:46
    18:47
    18:48
    18:49
    18:50
    18:51
    18:52
    18:53
    18:54
    18:55
    18:56
    18:57
    18:58
    18:59
    19:00
    19:01
    19:02
    19:03
    19:04
    19:05
    19:06
    19:07
    19:08
    19:09
    19:10
    19:11
    19:12
    19:13
    19:14
    19:15
    19:16
    19:17
    19:18
    19:19
    19:20
    19:21
    19:22
    19:23
    19:24
    19:25
    19:26
    19:27
    19:28
    19:29
    19:30
    19:31
    19:32
    19:33
    19:34
    19:35
    19:36
    19:37
    19:38
    19:39
    19:40
    19:41
    19:42
    19:43
    19:44
    19:45
    19:46
    19:47
    19:48
    19:49
    19:50
    19:51
    19:52
    19:53
    19:54
    19:55
    19:56
    19:57
    19:58
    19:59
    20:00
    20:01
    20:02
    20:03
    20:04
    20:05
    20:06
    20:07
    20:08
    20:09
    20:10
    20:11
    20:12
    20:13
    20:14
    20:15
    20:16
    20:17
    20:18
    20:19
    20:20
    20:21
    20:22
    20:23
    20:24
    20:25
    20:26
    20:27
    20:28
    20:29
    20:30
    20:31
    20:32
    20:33
    20:34
    20:35
    20:36
    20:37
    20:38
    20:39
    20:40
    20:41
    20:42
    20:43
    20:44
    20:45
    20:46
    20:47
    20:48
    20:49
    20:50
    20:51
    20:52
    20:53
    20:54
    20:55
    20:56
    20:57
    20:58
    20:59
    21:00
    21:01
    21:02
    21:03
    21:04
    21:05
    21:06
    21:07
    21:08
    21:09
    21:10
    21:11
    21:12
    21:13
    21:14
    21:15
    21:16
    21:17
    21:18
    21:19
    21:20
    21:21
    21:22
    21:23
    21:24
    21:25
    21:26
    21:27
    21:28
    21:29
    21:30
    21:31
    21:32
    21:33
    21:34
    21:35
    21:36
    21:37
    21:38
    21:39
    21:40
    21:41
    21:42
    21:43
    21:44
    21:45
    21:46
    21:47
    21:48
    21:49
    21:50
    21:51
    21:52
    21:53
    21:54
    21:55
    21:56
    21:57
    21:58
    21:59
    22:00
    22:01
    22:02
    22:03
    22:04
    22:05
    22:06
    22:07
    22:08
    22:09
    22:10
    22:11
    22:12
    22:13
    22:14
    22:15
    22:16
    22:17
    22:18
    22:19
    22:20
    22:21
    22:22
    22:23
    22:24
    22:25
    22:26
    22:27
    22:28
    22:29
    22:30
    22:31
    22:32
    22:33
    22:34
    22:35
    22:36
    22:37
    22:38
    22:39
    22:40
    22:41
    22:42
    22:43
    22:44
    22:45
    22:46
    22:47
    22:48
    22:49
    22:50
    22:51
    22:52
    22:53
    22:54
    22:55
    22:56
    22:57
    22:58
    22:59
    23:00
    23:01
    23:02
    23:03
    23:04
    23:05
    23:06
    23:07
    23:08
    23:09
    23:10
    23:11
    23:12
    23:13
    23:14
    23:15
    23:16
    23:17
    23:18
    23:19
    23:20
    23:21
    23:22
    23:23
    23:24
    23:25
    23:26
    23:27
    23:28
    23:29
    23:30
    23:31
    23:32
    23:33
    23:34
    23:35
    23:36
    23:37
    23:38
    23:39
    23:40
    23:41
    23:42
    23:43
    23:44
    23:45
    23:46
    23:47
    23:48
    23:49
    23:50
    23:51
    23:52
    23:53
    23:54
    23:55
    23:56
    23:57
    23:58
    23:59