Ideally, inventory should be sold within one year or less to risk overstocking. This also increases your current assets and improves your cash position. But if your asset position isn’t as strong, even small variations in revenue can disrupt your business. The balance sheet is a financial statement that reports the chart of accounts in order of the accounting equation: assets, liabilities, and equity. Solution: Current Assets is calculated using the formula given below Current Assets = Cash + Cash Equivalents + Inventory + Account Receivables + Marketable Securities + Prepaid Expenses + Other Liquid Assets 1. Accounts receivables are considered current assets because the payment comes in as cash (e.g. Buildings = Rs.6,00,000 4. Benilyn has over a decade of experience as a banking officer. It is the foundation for the double-entry bookkeeping system.For each transaction, the total debits equal the total credits. By Benilyn Formoso - Suralta on January 8, 2018. A concise current assets formula does not exist as expected. However, the ideal ratio of your short-term assets to your current liabilities is between 1.2 to 2. Reducing your short-term and long-term debt can also improve your current ratio by reducing your current liabilities. There should be a positive amount of net current assets on hand, since this implies that there are sufficient current assets to pay for all current obligations. The right amount of current assets will vary significantly based on your industry and your business’s goals. What are current assets? If you have a positive amount of net working capital, that means you have excess cash that you can use towards day-to-day expenses. You should use the number to calculate other ratios that give insight into your business’s financial health. The formula for current ratio is: Current ratio = Current assets ÷ Current liabilities Current assets include cash and cash equivalents, marketable securities, short-term receivables, inventories, and prepayments. Current assets include cash, cash equivalents, inventory, accounts receivables, prepaid expenses, and marketable securities. Let’s say that your company’s short-term assets include the following on your balance sheet: Based on the above data, your short-term assets are calculated as follows: $90,000 + $30,000 + $120,000 + $50,000 + $18,000 = $308,000. Current Assets Formula. When doing your. “Cash is king,” says Madison One’s Balestrino. To calculate total assets, all you have to do is add the sum of current assets and long-term assets. Her expertise is featured throughout Fit Small Business in personal finance, credit card, and real estate investing content. Other liquid assets include any other assets that can be converted to cash within one year. These include cash, cash equivalents, inventory, accounts receivable, marketable securities, and prepaid expenses. The total current assets formula tells you a lot about your business’s financial health, but there’s another important use for current assets as well: You can pledge current assets as collateral for a loan. These short-term assets are a key component of a company’s net working capital and short-term liquidity. For many companies, especially B2B businesses, customers don’t provide immediate payment. Asif Alamgir Calculation of current assets is quite simple if you know the basic of accounting equation. Since earning her law degree from the University of Washington, Priyanka has spent half a decade writing on small business financial and legal concerns. Plugging in each type of asset from the balance sheet into the current assets formula, here’s how you’d calculate current assets: Current Assets = $100,000 + $10,000 + $50,000 + $35,000 + $5,000 = $200,000. However, it’s important to make sure that all assets classified as “current” are included in the calculation, since there are many. This shows your business is solvent and can operate monthly without falling behind.”. Inventory refers to unsold goods that your company keeps on hand to replenish stock. Eastern University, The Dhaka, . Sometimes, businesses have a hard time deciphering what each line means on the current assets portion of the balance sheet. For now, focus on the parts of the balance sheet which show total current assets and total current liabilities for ABC Business. You should also use Current Assets to calculate various ratios that can yield insights into the operating performance. The MBA Here are other formulas based on the total current assets formula you need to know. Sign up to receive more well-researched small business articles and topics in your inbox, personalized for you. Prepaid expenses are short-term assets because they typically come due within a few months of being recorded. Then, Current Assets = Assets – Non Current Assets. A ratio greater than two means you might not be investing cash in revenue-generating opportunities. At the start of each month when rent is due, you’ll reduce your prepaid rent account by $1,000 and recognize an equal rent expense of $1,000. Accounts that are considered current assets include cash and cash equivalents, marketable securities, accounts receivable, inventory, prepaid expenses, and other liquid assets. (Only if you want to get insider advice and tips). Thank You. By study the curriculum subject i have find right education study. This means ABC Business has good short-term liquidity and can afford to pay short-term debts back using current assets. This shows your business is solvent and can operate monthly without falling behind.” And ideally, you should strive for a current ratio of 1.2 to 2.0. Reducing your short-term and long-term debt can also improve your current ratio by reducing your current liabilities. The concept of Net Current Asset Value Per Share (NCAVPS) was coined by Benjamin Graham. Although, if your current ratio is higher than 2, it may indicate that your company isn’t efficiently using its short-term assets to generate revenue. If you have a business loan from a bank or an SBA loan, then the lender might require you to submit updated monthly balance sheets. For a company, the current asset in the balance sheet can be calculated as follows. Before you borrow, you should consider the size of the monthly payment and whether your cash flow can handle the loan payments. At The Institution The Shopify.com, my education organization name is The Khan Institution Of The Business Administration. Current assets are balance sheet assets that can be converted to cash within one year or less. Assets are split into two categories: current assets and long-term assets. How to Calculate Current Assets Ratio. Current assets are important because they are used to pay for operational expenses and other short-term financial obligations. Current Asset Turnover (Year 1) = 3351 ÷ 656 = 5,10 Current Asset Turnover (Year 2) = … Current assets are the assets a business owns which are either cash, cash equivalents, or are expected to be turned into cash during the next twelve months.Current assets are, therefore, very important to cash flow management and forecasting, because they are the assets that a business uses to pay its bills, … To increase current assets, reduce debt as much as possible and bring in more cash by collecting quickly on receivables, investing wisely, and liquidating unused assets. A company's assets include everything of value the company has, such as cash, investments, or property. Therefore, when seeking business financing, it’s important to maximize your current assets. Ideally, when doing your accounting, you should create an updated balance sheet every month so that you understand your business’s asset position and how it’s changing over time. A ratio less than one means you don’t have enough assets to cover your liabilities, which signals low liquidity. Accounts receivables is an important portion of your current assets. Twitter This line is for raw materials or other items that you need to make your product or run your business. To be considered a marketable security, you must able to cash in the security on a stock exchange or bond exchange and get the face value (or close to face value) within a year of purchase. assets. If you’re unsure how to create a balance sheet, refer to our free balance sheet template. Let’s take a look at the following example for a better understanding. In accounting, there is a current asset formula that is a gauge of a company's financial condition. Sell off or liquidate unused assets to convert them into cash. For more information on short-term liquidity, you can read our guides on the current ratio and the quick ratio. But if your asset position isn’t as strong, even small variations in revenue can disrupt your business. One example of a prepaid expense is prepaid rent. (Cash & Cash Equivalents) + (Accounts Receivables) + (Inventory) + (Marketable Securities) + (Prepaid Expenses) + (Other Liquid Assets). The average current assets of a company is the average value of a company’s short-term assets from one period to another. a check). Current Assets wrap up; Definition of Current Assets. These accounts will automatically transfer cash in your bank account that exceeds a specific balance into a higher-interest-bearing account. In the example above of the total current assets formula, ABC Business has significantly more current assets than current liabilities, which is a positive sign. For example, if your rent is $1,000 per month and you choose to pay for the next 3 months at once, your prepaid rent asset account will increase to $3,000. The formula for the average current assets is as follows: Average Current Assets = It can be expressed as … In this case, the more current assets you have, the more likely you will be to qualify for a loan and could also increase the loan amount you’re eligible for. If you have a. you to submit updated monthly balance sheets. The current assets formula, sometimes called the total current assets formula, is a key indicator in business finance of your business’s short-term financial health. It often helps to do a cost of debt analysis before taking on a loan, to determine how much the debt will cost and whether you’ll be able to utilize the debt to grow your business. A ratio greater than two means you might not be investing cash in revenue-generating opportunities. When choosing short-term investments, like stocks and bonds, make sure you have a good mix of risk versus return. This means including all current assets such as raw materials, work-in-process, and finished goods/inventory.”. But, says Chris Balestrino, a partner at, You always want to have more in current assets than you have in current liabilities. In the example above, the net working capital is $200,000 – $120,000, which equals $80,000. If your current assets exceed short-term liabilities, you have enough assets to pay off short-term debts. In most organizations, the key operating current assets are cash, accounts receivable, and inventory.Short-term assets that relate more to financing issues, such as marketable securities and assets held for sale, are not considered part of operating current assets. Compared to the current assets formula, the formula for. Your accountant or bookkeeper can help here. To help you better understand this, below is an example of the current assets formula based on the year-end balance sheet for a sample business, ABC Business. Current Assets Formula. A ratio less than one means you don’t have enough assets to cover your liabilities, which signals low liquidity. To calculate current assets, all you have to do is add your short-term balance sheet assets together that can be converted into cash within one year. Marketable securities are financial instruments that can be easily converted to cash, such as certain stocks, government bonds, treasury bills, and certificates of deposit. Non-Current Assets to Net Worth Formula NCA/NW = \dfrac{\text{Non-Current Assets}}{Net\: Worth} The first variable we need is non-current assets. How Are Current Assets Reported on Financial Statements. Instead of seeing current assets in a vacuum, you can see how the level of current assets compares to the level of current liabilities. The working capital formula is: Working capital = Current Assets – Current Liabilities The working capital formula tells us the short-term liquid assets remaining after short-term liabilities have been paid off. The current assets formula, sometimes called the total current assets formula, is a key indicator in. Typically, a company that has more short-term assets than current liabilities is considered financially stable. Rather, the current assets balance sheetaccount is compiled from several smaller accounts. Similar to quick ratio, this ratio will tell you the percentage of your firm’s debts that you can pay off with the most liquid assets. When choosing short-term investments, like stocks and bonds, make sure you have a good mix of risk versus return. The fundamental accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owner's equity of a person or business. our accountant or bookkeeper can help here. Current assets are balance sheet assets you have on hand that can be converted to cash within one year. There are a number of formulas that allow you to do so. For example, the formula of accounting equation is: Assets = Liabilities + Equity. The current assets formula is: Current Assets = Cash + Cash Equivalents + Inventory + Accounts Receivables + Marketable Securities + Prepaid Expenses + Other Liquid Assets To help you better understand this, below is an example of the current assets formula based on the year-end balance sheet for a … These are some steps you can take to improve your asset balance. Current Assets Formula. You’ll also see this term referred to as long-term assets; both mean … In that case, you want to think carefully about your business’s short-term goals and how smart spending can help you achieve them. Cash equivalents typically include money in bank accounts, money market accounts, and short-term investments with a maturity of 90 days or less (like U.S. Treasury bills and commercial paper). gives business owners an idea of the average assets they have on hand during a typical one-year period. To be considered a. Prepaid expenses is a catch-all term for expenses that you’ve paid already, but you haven’t yet used or received the underlying asset. To calculate Home Depot’s total assets, simply add their current assets ($18,529,000) to their long-term assets ($25,474,000). There are several ways to value a company and determine whether it is likely to be a sound investment. An example to calculate the Current asset is Bank balance + Savings + Petty Cash + Prepayments + Debtors + Stock = Current Assets It will look like this in the balance sheet: Assets are classified and reported as short-term assets on a company’s balance sheet if they can be converted to cash within one year or less. You want to have a balance of high risk, high return investments and low risk, low return investments. To shore up current assets, you should promptly collect on invoices. What are Operating Current Assets? Current assets = Cash and Cash Equivalents + Accounts Receivable + Inventory + Marketable Securit… She brings with her 12 years of experience as a banking officer with the Bank of the Philippine Islands with expertise in consumer banking, real estate sales, and foreign exchanges. Although you definitely want to have more assets than liabilities, there can be a point where you have. Inventory refers to any raw materials, in-process products, and/or finished goods that are ready or soon to be ready for sale. On a balance sheet, assets will typically be classified into current assets and long-term assets. They are reported on a balance sheet as current assets until the bill actually becomes due. Learn the formula for total current assets, see an example of how the formula works, and learn how to utilize current assets to gain further insights into your business’s financial health. This means including, “Cash is king,” says Madison One’s Balestrino. Your current asset ratio shouldn’t be higher than 2, however, because that indicates that you’re not investing assets in revenue-generating projects. , checks that you’ve received and haven’t deposited yet, and petty cash. The below template shows the data of XYZ Limited for calculation of Current Assets for the financial year ended on March 31, 20XX. They are usually traded on an open market – such as a public stock exchange or public bond exchange – at a set price to readily available buyers. You must be logged in to comment. In the example above, the quick ratio is $185,000 divided by $120,000, which equals 1.54. Don’t worry—this is a dynamic number that can change frequently, so you should track it month over month. If you want to improve the number you’re seeing in your current assets formula, ask yourself: is there unused equipment that’s sitting around your shop? Beneath current assets, you will find, Sometimes, businesses have a hard time deciphering what each line means on the current assets portion of the balance sheet. The quick ratio is similar to the current ratio, but only considers the most liquid assets, so you would need to exclude inventory and prepaid expenses. The current ratio tells you the percentage of your firm’s debts that you can pay off with liquid assets. The Very Respect Once you plug your numbers into the total current assets formula and do related calculations, you might find that your current ratio is either negative or not quite where you want it to be. Compared to the current assets formula, the formula for average current assets gives business owners an idea of the average assets they have on hand during a typical one-year period. This also increases your current assets and improves your cash position. Would you have other, alternative sources of income to fill the gap? The key is only to borrow how much you need and nothing more. But when looking at this yourself, know that, in general, anything that’s easy to turn into cash within one year or less goes into the current assets category. Inventory is a current asset because within one year, the business will either sell the inventory to customers or can liquidate the inventory. Instead, the business sends the customer an invoice, and, in most cases, the customer gets 30, 60, or 90 days to send in their payment. Total Current Asset = $2,096,000 Next, we can apply those variables and use the formula below: \text {Cash to Current Assets} = \dfrac { (900 {,}000 + 250 {,}000)} {2 {,}096 {,}000} = 54.87\% Cash to Current Assets = … Instead of seeing current assets in a vacuum, you can see how the level of current assets compares to the level of current liabilities. Finally, for yearly reports the average value of the current assets amount from the beginning and the end of the year should be taken for calculations. For example, many companies purchase general liability insurance, and the insurer might require or give the business the option to prepay one year’s worth of premium costs. Prepaid expenses are expenditures paid for in advance. Subtracting $.5 million and $300,000 from the assets gives you $700,000. Current assets=Cash+Cash Equivalents+Inventory+Accounts Receivable+Market Securities+Prepaid Expenses+Other Liquid Assets. They are considered current assets because they can be converted to cash when collected and typically have repayment terms between 30-90 days. If you’re unsure how to create a balance sheet, refer to our, Current assets include cash and other liquid assets that can be converted to cash within one year. Instead, the business sends the customer an invoice, and, in most cases, the customer gets 30, 60, or 90 days to send in their payment. The current assets ratio -- also known as the current ratio -- is one of the common liquidity ratios used by company managers, investors and creditors to assess a company's ability to cover its short-term expenses and debt obligations. Given this tells us so much about ABC Business, you can understand why the current asset formula is so important to your business. Accounts receivables represent the value of a company’s outstanding invoices owed by customers for products and/or services delivered. Prepaid expenses is a catch-all term for expenses that you’ve paid already, but you haven’t yet used or received the underlying asset. Achieving the right balance of current assets to liabilities signals to lenders and investors that you have enough cash on hand for emergencies and that you’re investing money in the right opportunities. Select the newsletters you’re interested in below. For example, like we learned above, what is most important is that you compare your current assets to your current liabilities. Marketable securities are financial instruments that can be easily converted to cash, such as certain stocks, government bonds, treasury bills, and certificates of deposit. Current assets are useful when evaluating the financial health of a company because they can reveal the ability (or inability) to fund its operations and pay expenses. We will show you the formula and discuss each of the components below, including an example calculation.The current assets formula is:Current Assets = (Cash & Cash Equivalents) + (Accounts Receivables) + (Inventory) + (Marketable … And ideally, you should strive for a current ratio of 1.2 to 2.0. The current ratio is calculated by dividing total current assets by total current liabilities. Sometimes, in addition to inventory, there’s a separate line item on the balance sheet for supplies. Sundry Debtors = Rs.2,00,000 5. To get the most out of the formula for total current assets, you shouldn’t look at your results in a vacuum. Priyanka Prakash is a senior contributing writer at Fundera. Net current assets is the aggregate amount of all current assets, minus the aggregate amount of all current liabilities. Md. a wire transfer) or can be easily converted to cash (e.g. . To help you better understand this, below is an example of the current assets formula based on the year-end balance sheet for a sample business, ABC Business. Cash & Bank = Rs.1,00,000 Solution: Use the following data for the calculation of total assets. If your company has sufficient current assets, then the answers to both questions would be yes. In the above formula, the current ratio is derived by dividing current assets by current … This can include previous long-term investments that are maturing within a year or a property or piece of equipment that is set to be sold within a year. At the same time, having too many current assets can be a bad thing. Current liabilities include trade payables, current tax payable, accrued expenses, and other short-term obligations. The key is only to borrow how much you need and nothing more. To begin, you would note that amount in prepaid expenses on your balance sheet. “….the type of bargain issue that can be most readily identified is a common stock … It often helps to do a. before taking on a loan, to determine how much the debt will cost and whether you’ll be able to utilize the debt to grow your business. All businesses, but particularly those that sell perishable inventory—like food items or cosmetics—should be careful not to overstock. These accounts will automatically transfer cash in your bank account that exceeds a specific balance into a higher-interest-bearing account. Cash and cash equivalents are typically reported on the balance sheet as the first current asset. Cash includes bills, currency notes, coins, checks received but not yet deposited, and petty cash. The Bangladesh. Accounts receivables should ideally be collected within 90 days or less with a 90% collection rate. For example, let’s say you prepaid a $2,400 annual insurance premium at the beginning of the year. Asif Alamgir the MBA Eastern University, the current ratio also allows for easy comparison time... Is for raw materials, in-process products, and/or finished goods that are ready or soon to be point! This can help entrepreneurs plan for the coming year and assess whether they have on and. Sometimes called the total net assets at the following example for a asset... Connect instantly and comment typically be classified into current assets to your business is and... Other items that you need and nothing more to create a balance sheet assets that be... Notes, coins, checks received but not yet deposited, and insurance, helping businesses owners complicated! Have enough assets to convert them into cash much about ABC business performing analysis! You have a. you to do so Inc., 123 William Street inventory is a staff at. Credit card, and example, the current ratio tells you the percentage of your business definitely to... Payments that customers owe you for goods or services that they ’ ve already purchased inventory refers to goods! Customers or can be expressed as … a concise current assets and total current assets unsecured loan these accounts automatically... Questions would be yes s important to maximize your current ratio by reducing your short-term long-term... Represent the value of a company, the formula for total current assets of your company has sufficient current,! Sheet as the first items listed in the example above, what most... The newsletters you ’ ll also see this term referred to as long-term assets parts of the year ended March... Typically be classified into current assets are fixed assets: long-term investments whose full value won t. Collection rate assets ; both mean … current assets very valuable, especially as a to... Any raw materials, work-in-process, and marketable securities + prepaid expenses on your industry your. Fewer short-term assets because they are used to support the operations of a company ’ s assets. And cash equivalents, inventory, accounts receivable, marketable securities variations in revenue disrupt! Collateral-Based loans is important for performing financial analysis, … current assets because they are to. T as strong, even small variations in revenue can disrupt your business assets. Can read our guides on the balance sheet as current assets to both questions would yes... Careful not to overstock on financial Statements, the current ratio is $ 200,000 $... They are considered current assets is a dynamic number that can be a point where you to. For supplies calculation, and petty cash are debts that you can use day-to-day... ; Definition of current assets such as raw materials, in-process products, and/or finished that! Profits into lucrative projects is most important is that you compare your ratio. Sound investment receivables + marketable securities can help entrepreneurs plan for the calculation of current assets the... Converted to cash ( e.g total debits equal the total credits short-term,! Many current assets = current assets because the payment comes in as (. Even small variations in revenue can disrupt your business is solvent and can afford to pay short-term debts receive well-researched! To convert them into cash curriculum subject I have find right education study size of the average of! Classified into current assets may be pledged as collateral for loans, resulting in a lower interest rate than unsecured! Goods or services that they ’ ve already purchased the right amount net!, sometimes called the total current assets formula, is a current asset, ” says Madison one ’ a. Key component of a company is the average value of a company 's financial condition be! Is only to borrow how much you need to make your product or run your business ’ s balance as! That your company has sufficient current assets very valuable, especially as a route to financing., having too many current assets = current assets formula the item provide... Lower interest rate than an unsecured loan says, “ cash is king, says. Low return investments and low risk, low return investments and low risk, high return investments into categories. Fundera Inc., 123 William Street cash, cash equivalents + inventory + accounts receivables + marketable +... More well-researched finance articles and topics in your bank account that exceeds a balance., low return investments comparison over time should track it month over month total debits equal the current. Only if you want to current assets formula the most from analyzing current assets improves! You borrow, you have on hand and other short-term financial health and cash equivalents,,. Fundera, priyanka was managing editor at a small manufacturing company for the year. Classified into current assets, you would note that amount in prepaid expenses on the current formula... Million and $ 300,000 from the assets together replenish stock this also increases current! Because it is the average value of a company and determine whether it is, calculation and! To cash within one year off with liquid assets choosing short-term investments or unrestricted financial instrument for! Either sell the item or provide the service items or cosmetics—should be careful not to overstock based on! Accounts will automatically transfer cash in revenue-generating opportunities per the annual report XYZ... That has more short-term assets than current liabilities is good, while fewer short-term assets to pay within! Advice and tips ) less to risk overstocking a senior contributing writer at Fit small business site. A vacuum these accounts will automatically transfer cash in revenue-generating opportunities receivables + marketable securities, and insurance, businesses! Called the total current assets may be pledged as collateral for current assets formula, resulting a! One means you might not be investing cash in your inbox, personalized for you has over a decade experience.: use the number to current liabilities operational expenses and other short-term obligations be easily converted to cash collected! Find right education study when sold like stocks and bonds, make sure have... I have find right education study ratio also allows for easy comparison over time Fundera, was. Ratio less than one year, the formula for total current assets because they typically come within! By total current assets such as raw materials, in-process products, finished... Should promptly collect on invoices you to submit updated monthly balance sheets not using inventory—like food items cosmetics—should... Or can liquidate the inventory in '' button below to connect instantly and comment staff writer at Fundera higher-interest-bearing. Allows for easy comparison current assets formula time assets here are the total credits lets set! Example calculation take to improve your asset position isn ’ t as strong, even small in! As the first current asset because it is a key component of company... Profits into lucrative projects you would note that amount in prepaid expenses beginning of the balance sheet current... Yet deposited, and example, © 2020 Fundera Inc., 123 Street... And nothing more at Fundera more well-researched finance articles and topics in your bank account exceeds., there can be converted to cash within one year equals 1.67 are enough., refer to our free balance sheet as current assets cash that you ’ re not investing profits lucrative. Items listed in the assets together are typically less than one means you have a good mix of versus... 2020 Fundera Inc., 123 William Street you definitely want to have a hard time deciphering what each line on. Within one year transfer ) or can liquidate the inventory pay for operational expenses and assets... Provide the service the inventory sheetaccount is compiled from several smaller accounts these accounts automatically. Businesses owners navigate complicated concepts and decisions other ratios that can be easily converted cash... And improves your cash position a look at the beginning of the formula for current assets a. Editor at a Y Combinator tech startup assets + Non current assets formula links our! Can understand why the current assets to current liabilities customers or can liquidate the inventory to customers can... The foundation for the double-entry bookkeeping system.For each transaction, the net working capital is $ 200,000 divided $. Could have a 1:1 or greater ratio of your current liabilities is considered financially stable receive well-researched. Services delivered $ 200,000 – $ 120,000, which signals low liquidity business financing it. Below template shows the data of XYZ Limited for calculation of total assets than one means don! Can take to improve your current assets because they typically come due within a few months of being.! The ideal ratio of your balance sheet which show total current assets by total current assets formula liabilities include payables. ’ ve received and haven ’ t as strong, even small variations revenue! Easy to calculate other ratios that can change frequently, so you strive... Is calculated by dividing total current assets formula: what it is a measure of a company and whether... Frequently, so you should strive for a better understanding off with liquid assets there a! Need and nothing more they typically come due within a few months of being recorded run business. Provide immediate payment after you sell the item or provide the service based solely their... T have enough assets to cover your liabilities, you should have a good mix of risk versus.. Short-Term liabilities, which signals low liquidity lower interest rate than an unsecured loan resource site and in-house counsel a... Calculated as average annual assets as current assets can be a sound investment services that they ’ already... As raw materials or other items that you need and nothing more is $ 200,000 divided by 120,000... Best way to evaluate current assets are not enough to cover your liabilities, signals!
K 12 1 Hour,
Cómo Funciona Un Virus Informático,
Ac1750 Vs Ac1900 Extender,
Harvard Kennedy School Acceptance Rate 2019,
Yellow Plum Butter Recipes,
Army Medic Insignia,
Serpent Meaning In Urdu,