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 %+/Voluntary and Involuntary Termination Benefits 0.<0*Governmental Accounting Standards Board 47b+$3 $3 $3 $3New Process/New DOS codesGASB 47 went into effect July 1, 2005 Campus required to begin using new DOS codes effective with FY 06/07 (July 1, 2006) In order to comply with GASB requirements, new reporting standards were accomplished as a manual effort for FY 05/06Zzu9((( ((uWhy? Governmental Accounting Standards Board (GASB) Statement #47 requires two classification types of termination benefits: Voluntary: Voluntary termination benefits include inducements to hasten separation from employment or as a result of voluntary termination. Involuntary: Involuntary termination benefits include benefits provided as a direct result of an involuntary termination. xZ ZZ)39 f 3lChange to DOS codes\ DOS Codes no longer available for use: PLN (Pay in Lieu of Notice) SEV (Severance Pay) r+Z1ZZ+   Users will be prevented from adding PLN and SEV to the EDB or paying terminal benefits using these DOS codes for: One-time payments AP, FT Adjustments: LX, RX Timesheets: TE and TXvZZZ ZZ Z Z!     Retro Processing  Users will still have the ability to process the PLN (Pay in Lieu of Notice) and SEV (Severance Pay) DOS codes in the Distribution of Payroll Expense process; that is, Payroll Expense Transfers containing these DOS codes will not be rejected. <0   Pay-in-Lieu* As noted in an earlier slide, the  PLN DOS code has been replaced as a result of GASB47 regulations and must no longer be used. Payment in lieu of notice must now reflect involuntary termination. The new DOS code ITP has been established to comply with GASB47 regulations.  Pay-in-Lieu, cont. Pay in-lieu-of notice is considered to be wages. A claimant is not eligible to receive unemployment compensation for the particular period following the termination of employment for which payments were intended. A pay-in-lieu of notice (ITP) payment is subject to the same terms and conditions as regular pay. Benefits will be based on the ITP pay period end date, not the pay period end date representing when the employee actually left. Likewise, vacation and sick leave accrue based on the projected separation date. When to use ITP Employee does not have the option of Preferential Rehire rights or Severance pay. Layoff is involuntary. A Payment in-lieu-of notice is used at the HR Control Unit s[1] discretion. It is not a mandated type of payment. How to use ITP Separation date must be a projected date based on the agreement made with the HR Control Unit. Appointment/Distribution end dates and last day on pay status must be the last day the employee actually worked. AB2410 must be generated and distributed to employee for total owed (including projected wages) on employee s last working day. [1] NOTE: the term HR Control Unit is being used to encompass both staff (HR Team) and academic (Division) HR Payroll Personnel who might process severance pay. PPPPRPP      6 )< +   d 0d 0_b  ITP Example:HR Control Unit offers a one month Pay-in-lieu of notice. Employee s last working day is July 15, 2006. HR Control Unit updates PPS with: Separation date of 08/15/06 Last day on pay status date of 07/15/06. Appointment end date of 07/15/06.h"i /!'   Result:Employee is paid as regular time (REG) for the appropriate percentage through the actual last day worked (line 1) The remainder of July hours are paid as projected pay-in-lieu (ITP) at the appropriate percentage for the balance of the month (line 2) The projected August hours are paid as pay-in-lieu (ITP) at the appropriate percentage through the projected date of 8/15. (line 3) Terminal vacation paid must have an 08/31/06 pay period end date. (line 3) Vacation and sick leave accrue based on the projected separation date. In this example, John Doe would have benefit coverage through September 30, 2006 (August earnings, September 1 premium). AB2410 check for all pay due is given to John Doe on July 15, 2006.DP,Distribution Of Payroll ExpenseZ  Two new object codes have been assigned for the salaries, wages, and payouts related to Voluntary Termination Benefits and Involuntary Termination Benefits, 1610 and 1620 respectively. The health and welfare benefits associated with the wages and payouts will use the existing object codes. The payroll system cannot directly charge benefits to Object Code 8770 (Voluntary) or 8775 (Involuntary). Thus, OP - General Accounting has distributed instructions to Controllers that the health and welfare benefits must be reclassified to the new object codes. Campuses can use the month-end report that details the benefit costs related to Termination Benefits.ZNew DOS Codes: Paytran only!New voluntary and involuntary termination DOS codes established per GASB 47 requirements cannot be used in the distribution line (ie: they cannot be set up in PPS as part of the employee s EDB record via the EAPP function) The new DOS codes are only for processing as pay input DOS codes into a particular payroll compute (ie: Payroll transactions (Paytran) only)fmZY' %>New DOS Codes, cont. Some of the new Voluntary and Involuntary DOS codes are BYA DOS codes, while others require pay rates with percentages or hours.( New BYA DOS codes&  New Rated DOS codes&  What about TRM??GASB 47 does not affect the payment of terminal vacation hours (TRM). Units should continue to process TRM hours on AB2410 final payments, as usual.*FOF(O  Functional GuidelinesWhen an employee receives termination benefits, the Distribution of payroll Expense and General Ledger must record the cash-out payments separately from other salaries and wages and their associated fringe benefits. 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B (0.5)0B(#ppt_x)*Y3>B ppt_x<*&z%()?D' =BTimeNode561:B(#ppt_y+0.4)*Y3>B ppt_y<*&zD:' =BTimeNode57+4 . B(#ppt_y+0.4)0B(#ppt_y)*Y3>B ppt_y<*&z%()?Dz' =BTimeNode58%(D' =BTimeNode59%(D' =SBTimeNode60BBB@B@HB%(D' =BTimeNode611:Bvisible*o3>+B#style.visibility<*z%(De' P=BTimeNode62+4 8?pCB#00007a [5]BCB#eaeaea [6]B*z3>!Bstyle.color= `B<*zDL' P=BTimeNode63+4 8?pCB#00007a [5]BCB#eaeaea [6]B*a3>Bfillcolor<*zD' P=BTimeNode641:B solid*a3>Bfill.type<*z++0+S  ++0+S  ++0+S  +6 OZK0 PP(  r  S ބ `}  S    S .S ݄ `<$D 0  H  0޽h ? 33___PPT10. x+YD' =*@B BTimeNode0DP' =*BTimeNode1@BA?%,( < +O%,( < +Db' =BTimeNode2%(D' =BTimeNode3%(Dx' =QBTimeNode4B%BB@B%(D' =BTimeNode51:Bvisible*o3>+B#style.visibility<*x%(D' =BTimeNode6-g6B fade*<3<*xD.' =BTimeNode7+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*xDJ' =BTimeNode8+4 8?hCB#ppt_y+1BCB#ppt_y-.03B*Y3>B ppt_y<*x)?Df' d=BTimeNode9+4 8?dCB#ppt_y-.03BCB#ppt_yB*Y3>B ppt_y<*x%()?D' =BTimeNode10%(D' =BTimeNode11%(D' =SBTimeNode12B2BB@B%()?D' =BTimeNode131:Bvisible*o3>+B#style.visibility<*x%(D6' =BTimeNode14+4 8?bCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<*xD0' =BTimeNode15+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*xD' =BTimeNode16-g6B fade*<3<*xD' =BTimeNode17%(D' =BTimeNode18%(D' =SBTimeNode19B2BB@B%()?D' =BTimeNode201:Bvisible*o3>+B#style.visibility<*%(D6' =BTimeNode21+4 8?bCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<*D0' =BTimeNode22+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*D' =BTimeNode23-g6B fade*<3<*+$F OZK0 `~(  r  S SS ބ `}  S    S ,YS ݄  <$D 0 S    S jS ݄r `<$D 0 S    c $GN ,$@ 0H  0޽h ? 33BB___PPT10B.0+;QDrB' =*@B BTimeNode0DB' =*BTimeNode1@BA?%,( < +O%,( < +D' =BTimeNode2%(Dm' =BTimeNode3%(D' =QBTimeNode4B7BB@B%(D' =BTimeNode51:Bvisible*o3>+B#style.visibility<**%(D8' =BTimeNode6+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<**D.' =BTimeNode7+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<**D' =BTimeNode8-g6B fade*<3<**Dt' =BTimeNode9%(D' =BTimeNode10%(D' =SBTimeNode11B6BB@B%()?D' =BTimeNode121:Bvisible*o3>+B#style.visibility<*+H%(D:' =BTimeNode13+4 8?fCB#ppt_w*0.05BCB#ppt_wB*Y3>B ppt_w<*+HD0' =BTimeNode14+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*+HD6' =BTimeNode15+4 8?bCB#ppt_x-.2BCB#ppt_xB*Y3>B ppt_x<*+HD0' =BTimeNode16+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*+HD' =BTimeNode17-g6B fade*<3<*+HD(' =BTimeNode18%(D' =BTimeNode19%(D:' =SBTimeNode20BBB@B%(D' =BTimeNode211:Bvisible*o3>+B#style.visibility<*H\%(D0' =BTimeNode22+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*H\D8' =BTimeNode23+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*H\D. ' =BTimeNode24%(D ' =BTimeNode25%(D6' =SBTimeNode26BBB@B@@%(D' =BTimeNode271:Bvisible*o3>+B#style.visibility<*%(D&' =BTimeNode28+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D&' =BTimeNode29+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D.' =BTimeNode30+4 8?HCBBBCBB*k3>'Bstyle.rotation<*D' =BTimeNode31-g6B fade*<3<*D' =SBTimeNode32B7BB@B%(D' =BTimeNode331:Bvisible*o3>+B#style.visibility<*v%(D:' =BTimeNode34+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*vD0' =BTimeNode35+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*vD' =BTimeNode36-g6B fade*<3<*vD ' =BTimeNode37%(D ' =BTimeNode38%(D' =SBTimeNode39B7BB@B%(D' =BTimeNode401:Bvisible*o3>+B#style.visibility<*v%(D:' =BTimeNode41+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*vD0' =BTimeNode42+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*vD' =BTimeNode43-g6B fade*<3<*vD' =SBTimeNode44B7BB@B%(D' =BTimeNode451:Bvisible*o3>+B#style.visibility<*%(D:' =BTimeNode46+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*D0' =BTimeNode47+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*D' =BTimeNode48-g6B fade*<3<*D ' =BTimeNode49%(D ' =BTimeNode50%(D' =SBTimeNode51B7BB@B%(D' =BTimeNode521:Bvisible*o3>+B#style.visibility<*%(D:' =BTimeNode53+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*D0' =BTimeNode54+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*D' =BTimeNode55-g6B fade*<3<*D' =SBTimeNode56B7BB@B%(D' =BTimeNode571:Bvisible*o3>+B#style.visibility<*%(D:' =BTimeNode58+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*D0' =BTimeNode59+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*D' =BTimeNode60-g6B fade*<3<*DZ ' =BTimeNode61%(D ' =BTimeNode62%(D2' =SBTimeNode63B7BB@B%()))D' =BTimeNode641:Bvisible*o3>+B#style.visibility<*%(D:' =BTimeNode65+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*D0' =BTimeNode66+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*D' =BTimeNode67-g6B fade*<3<*D2' =SBTimeNode68B7BB@B%()))D' =BTimeNode691:Bvisible*o3>+B#style.visibility<*%(D:' =BTimeNode70+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*D0' =BTimeNode71+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*D' =BTimeNode72-g6B fade*<3<*+< OZK0 p$(  r  S sS ބ `}  S  r  S +B#style.visibility<*!%(D8' =BTimeNode6+4 8?fCB#ppt_w*0.05BCB#ppt_wB*Y3>B ppt_w<*!D.' =BTimeNode7+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*!D4' =BTimeNode8+4 8?bCB#ppt_x-.2BCB#ppt_xB*Y3>B ppt_x<*!D.' =BTimeNode9+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*!D' =BTimeNode10-g6B fade*<3<*!DH' =BTimeNode11%(D' =BTimeNode12%(DZ' =SBTimeNode13B'BB@B%()?D' =BTimeNode141:Bvisible*o3>+B#style.visibility<*!%(Dj' =BTimeNode15+4 8?CB#ppt_h/20BCB#ppt_h/20BCB#ppt_hB*Y3>B ppt_h<*!Dj' =BTimeNode16+4 8?CB#ppt_w+.3BCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<*!Dd' =BTimeNode17+ 4 8?CB#ppt_x-.3BCB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*!D0' =BTimeNode18+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*!D ' =BTimeNode19%(D' =BTimeNode20%(DZ' =SBTimeNode21B'BB@B%()?D' =BTimeNode221:Bvisible*o3>+B#style.visibility<*%(Dj' =BTimeNode23+4 8?CB#ppt_h/20BCB#ppt_h/20BCB#ppt_hB*Y3>B ppt_h<*Dj' =BTimeNode24+4 8?CB#ppt_w+.3BCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<*Dd' =BTimeNode25+ 4 8?CB#ppt_x-.3BCB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D0' =BTimeNode26+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*Dy' =BTimeNode27%(D' =SBTimeNode28B7BB@B%(D' =BTimeNode291:Bvisible*o3>+B#style.visibility<*^%(D:' =BTimeNode30+4 8?fCB#ppt_w*0.70BCB#ppt_wB*Y3>B ppt_w<*^D0' =BTimeNode31+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*^D' =BTimeNode32-g6B fade*<3<*^Dv' =BTimeNode33%(D' =BTimeNode34%(D' =SBTimeNode35B6BB@B%()?D' =BTimeNode361:Bvisible*o3>+B#style.visibility<* %(D:' =BTimeNode37+4 8?fCB#ppt_w*0.05BCB#ppt_wB*Y3>B ppt_w<* D0' =BTimeNode38+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<* D6' =BTimeNode39+4 8?bCB#ppt_x-.2BCB#ppt_xB*Y3>B ppt_x<* D0' =BTimeNode40+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<* D' =BTimeNode41-g6B fade*<3<* DH' =BTimeNode42%(D' =BTimeNode43%(DZ' =SBTimeNode44B'BB@B%()?D' =BTimeNode451:Bvisible*o3>+B#style.visibility<* l%(Dj' =BTimeNode46+4 8?CB#ppt_h/20BCB#ppt_h/20BCB#ppt_hB*Y3>B ppt_h<* lDj' =BTimeNode47+4 8?CB#ppt_w+.3BCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<* lDd' =BTimeNode48+ 4 8?CB#ppt_x-.3BCB#ppt_xBCB#ppt_xB*Y3>B ppt_x<* lD0' =BTimeNode49+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<* lDv' =BTimeNode50%(D' =BTimeNode51%(D' =SBTimeNode52B6BB@B%()?D' =BTimeNode531:Bvisible*o3>+B#style.visibility<*l%(D:' =BTimeNode54+4 8?fCB#ppt_w*0.05BCB#ppt_wB*Y3>B ppt_w<*lD0' =BTimeNode55+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*lD6' =BTimeNode56+4 8?bCB#ppt_x-.2BCB#ppt_xB*Y3>B ppt_x<*lD0' =BTimeNode57+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*lD' =BTimeNode58-g6B fade*<3<*lDv' =BTimeNode59%(D' =BTimeNode60%(D' =SBTimeNode61B6BB@B%()?D' =BTimeNode621:Bvisible*o3>+B#style.visibility<*^%(D:' =BTimeNode63+4 8?fCB#ppt_w*0.05BCB#ppt_wB*Y3>B ppt_w<*^D0' =BTimeNode64+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*^D6' =BTimeNode65+4 8?bCB#ppt_x-.2BCB#ppt_xB*Y3>B ppt_x<*^D0' =BTimeNode66+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*^D' =BTimeNode67-g6B fade*<3<*^+ % O P(  r  S U ބ `}  U    S S ݄ `<$D 0 U  H  0޽h ? 33""___PPT10".`0+YD"' =*@B BTimeNode0D<"' =*BTimeNode1@BA?%,( < +O%,( < +Df' =BTimeNode2%(D' =BTimeNode3%(D|' =QBTimeNode4B6BB@B%()?D' =BTimeNode51:Bvisible*o3>+B#style.visibility<*h%(D8' =BTimeNode6+4 8?fCB#ppt_w*0.05BCB#ppt_wB*Y3>B ppt_w<*hD.' =BTimeNode7+4 8?\CB#ppt_hBCB#ppt_hB*Y3>B ppt_h<*hD4' =BTimeNode8+4 8?bCB#ppt_x-.2BCB#ppt_xB*Y3>B ppt_x<*hD.' =BTimeNode9+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*hD' =BTimeNode10-g6B fade*<3<*hDH' =BTimeNode11%(D' =BTimeNode12%(DZ' =SBTimeNode13B'BB@B%()?D' =BTimeNode141:Bvisible*o3>+B#style.visibility<*%(Dj' =BTimeNode15+4 8?CB#ppt_h/20BCB#ppt_h/20BCB#ppt_hB*Y3>B ppt_h<*Dj' =BTimeNode16+4 8?CB#ppt_w+.3BCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<*Dd' =BTimeNode17+ 4 8?CB#ppt_x-.3BCB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D0' =BTimeNode18+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*DH' =BTimeNode19%(D' =BTimeNode20%(DZ' =SBTimeNode21B'BB@B%()?D' =BTimeNode221:Bvisible*o3>+B#style.visibility<*%(Dj' =BTimeNode23+4 8?CB#ppt_h/20BCB#ppt_h/20BCB#ppt_hB*Y3>B ppt_h<*Dj' =BTimeNode24+4 8?CB#ppt_w+.3BCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<*Dd' =BTimeNode25+ 4 8?CB#ppt_x-.3BCB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D0' =BTimeNode26+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*DH' =BTimeNode27%(D' =BTimeNode28%(DZ' =SBTimeNode29B'BB@B%()?D' =BTimeNode301:Bvisible*o3>+B#style.visibility<*%(Dj' =BTimeNode31+4 8?CB#ppt_h/20BCB#ppt_h/20BCB#ppt_hB*Y3>B ppt_h<*Dj' =BTimeNode32+4 8?CB#ppt_w+.3BCB#ppt_w+.3BCB#ppt_wB*Y3>B ppt_w<*Dd' =BTimeNode33+ 4 8?CB#ppt_x-.3BCB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D0' =BTimeNode34+4 8?\CB#ppt_yBCB#ppt_yB*Y3>B ppt_y<*+KO  K(    S S ݄p 0 U  qA HR Control Unit prepares AB2410 with three distribution lines:BB4    ADE&VfX ݄  `  `T`T  `T `T`T `T @  S H  0޽h ? 3380___PPT10.n7 O |(    S  3U ބ `}<$ 0  U    S 5U ݄ ` <$ 0 U  H  0޽h ? 33___PPT10..T+ˠD#' =*@B BTimeNode0D' =*BTimeNode1@BA?%,( < +O%,( < +D' =BTimeNode2%(%(D' =BTimeNode3%(D' =^BTimeNode4B BB@B0B%(D' =BTimeNode51:Bvisible*o3>+B#style.visibility<*%(D' =BTimeNode6-g6B fade*<3<*D' =BTimeNode10%(D ' =BTimeNode11%(D' =`BTimeNode12B BB@B0B%(D' =BTimeNode131:Bvisible*o3>+B#style.visibility<*r%(D' =BTimeNode14-g6B fade*<3<*rD' =BTimeNode15%(D ' =BTimeNode16%(D' =`BTimeNode17B BB@B0B%(D' =BTimeNode181:Bvisible*o3>+B#style.visibility<*r%(D' =BTimeNode19-g6B fade*<3<*rD' =BTimeNode20%(D ' =BTimeNode21%(D' =`BTimeNode22B BB@B0B%(D' =BTimeNode231:Bvisible*o3>+B#style.visibility<*%(D' =BTimeNode24-g6B fade*<3<*D' =BTimeNode25%(D ' =BTimeNode26%(D' =`BTimeNode27B BB@B0B%(D' =BTimeNode281:Bvisible*o3>+B#style.visibility<*%(D' =BTimeNode29-g6B fade*<3<*D' =BTimeNode30%(D ' =BTimeNode31%(D' =`BTimeNode32B BB@B0B%(D' =BTimeNode331:Bvisible*o3>+B#style.visibility<*%(D' =BTimeNode34-g6B fade*<3<*D' =BTimeNode35%(D ' =BTimeNode36%(D' =`BTimeNode37B BB@B0B%(D' =BTimeNode381:Bvisible*o3>+B#style.visibility<*%(D' =BTimeNode39-g6B fade*<3<*+p+0+U  ++0+U  +< OZK0  $(   r  S :U ބ `}  U  r  S `U ݄ ` U  H  0޽h ? 3380___PPT10.˄k OZK0 f^$(  $r $ S fU ބ `}  U   $ S sU ݄  <$D  0 U   $ ADE&VfX ݄  `  `T`T  `T `T`T `Tp `P  U  $ c $GN0 P ,$D 0H $ 0޽h ? 33___PPT10.„$+ND' =*@B BTimeNode0D' =*BTimeNode1@BA?%,( < +O%,( < +D ' =BTimeNode2%(D ' =BTimeNode3%(D2' =QBTimeNode4BBB@B%(D' =BTimeNode51:Bvisible*o3>+B#style.visibility<*$%(D.' =BTimeNode6+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*$D6' =BTimeNode7+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*$Db' =QBTimeNode8BBB@B@@%()))D' =BTimeNode91:Bvisible*o3>+B#style.visibility<*$%(D&' =BTimeNode10+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*$D&' =BTimeNode11+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*$D.' =BTimeNode12+4 8?HCBBBCBB*k3>'Bstyle.rotation<*$D' =BTimeNode13-g6B fade*<3<*$D ' =BTimeNode14%(D3 ' =BTimeNode15%(D' =SBTimeNode16B3BB@B%(D' =BTimeNode171:Bvisible*o3>+B#style.visibility<*$m%(D' =BTimeNode18-g6B fade*<3<*$m)?D' =BTimeNode190l9 BB A AHCC*<3<*$m)?D' =BTimeNode200l9 BBHCCBB*<3<*$m%()?D' =BTimeNode211:B (0.5)*Y3>B ppt_x<*$mD,' =BTimeNode22+4 . B (0.5)0B(#ppt_x)*Y3>B ppt_x<*$m%()?D' =BTimeNode231:B(#ppt_y+0.4)*Y3>B ppt_y<*$mD:' =BTimeNode24+4 . B(#ppt_y+0.4)0B(#ppt_y)*Y3>B ppt_y<*$m%()?+< OZK0 ($(  (r ( S U ބ `}  U  r ( S HU ݄ ` U  H ( 0޽h ? 3380___PPT10.Ä`dz. 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