Accounting for tangible and intangible exploration assets. Accounting for tangible and intangible exploration assets Intangible and tangible exploration assets

In section No. 1 “Non-current assets”. We will learn from this publication what kind of property they represent and how they are accounted for.

What is included in intangible assets on the balance sheet

Not having a material form, this property brings long-term benefits to the company in economic and production terms, i.e. income. According to PBU 14/2007, intangible assets on the balance sheet are intellectual property, software products, licenses, etc. These may include:

various kinds of production secrets;
scientific achievements, works of art and literary works;
brands, trademarks/trademarks;
inventions;
patents and rights to models, inventions, industrial designs;
copyright and property rights to various objects, etc.

In addition, as part of intangible assets, the balance sheet takes into account positive business reputation, as well as expenses associated with the founding of the company and recognized as a contribution to the authorized capital of the enterprise.

The listed intangible assets in the balance sheet are accumulated in line 1110. It reflects the residual value of intangible assets, calculated in accounting as the difference between the debit balance of the account. 04 “Intangible assets” (not taking into account R&D costs) and the credit balance on the account. 05 “Depreciation of intangible assets.”

Since July 2016, simplified enterprises have been given the right to write off intangible assets as expenses when making expenses, bypassing the accrual of depreciation.

Intangible exploration assets on the balance sheet

This property also belongs to intangible assets, but for their accounting in the balance sheet, line 1130 is allocated, where the costs of searching, exploration and evaluation of mineral deposits are recorded. Regulates the accounting of exploration assets PBU 24/2011. Intangible exploration assets on the balance sheet are:

the right to conduct search and exploration activities, confirmed by license;
information generated as a result of various geophysical surveys;
results of exploration drilling/surveying, collection of samples and specimens, other specific information about the subsoil;
assessment of the market feasibility of development and production.

Exploratory intangible assets are reflected in the balance sheet and accounted for on account 08 “Investments in non-current assets” at their residual value - the debit balance on account 08 at the beginning of the period is reduced by the amount of the credit balance on account 05.

Expenses forming the initial cost of intangible assets

The costs of acquiring/creating intangible assets include:

amounts paid to the seller of the asset under the contract;
payments for performing contractual work;
fees paid to the intermediary through whose efforts the asset was obtained;
payment of fees for consulting services;
customs duties and duties;
taxes (non-refundable) and state duties;
expenses incurred in the direct creation of the asset: depreciation, employee benefits, company obligations related to environmental protection and other costs associated with the creation of the asset and ensuring optimal conditions for its use, etc.

The initial cost of intangible assets is determined by combining the costs of their creation or acquisition. When an intangible asset is entered onto the balance sheet as a share of the authorized capital, the valuation is carried out by decision of the founders.

The company has the right to set the market value based on the results of an expert assessment, but can also determine the price independently. Typically, the method of calculating expected income is used to evaluate intangible assets.

Valuation of intangible assets on the balance sheet

Intangible assets have value without having material content. Therefore, the valuation of these assets is a very complex process. The cost of intangible assets, especially in high-tech companies, significantly increases the overall value of the company, and knowledge of their true value and its competent use help strengthen the company’s market position.

Intangible assets (balance sheet line 1110/1130) are assessed depending on their membership in one of four groups:

industrial property - patents for inventions, industrial designs, achievements, certificates for trademarks;
items of copyright and related rights to works of science and art, programs for electronic devices, databases;
objects constituting a trade secret - know-how, R&D results, design and other technological documentation;
property rights to use natural resources.

Valuation of intangible assets confirms ownership rights and allows this property to be included in assets, making it possible to charge depreciation and form depreciation funds.

This line is filled out by organizations that incur costs for the search, evaluation of mineral deposits and exploration of minerals in a certain subsoil area. Tangible exploration assets (MPA) are accounted for in accordance with the norms of PBU 24/2011. Accounting for MPA is maintained in a separate sub-account to account 08 “Investments in non-current assets” (clause 9 of PBU 24/2011).

Line 1140 provides information on the amount of actual costs for the acquisition (creation) of small motor vehicles, taking into account revaluation, depreciation and impairment (clause 35 of PBU 4/99, clause 28 of PBU 24/2011). Data are provided as of the reporting date, as of December 31 of the previous year and as of December 31 of the year preceding the previous one.

MPA includes search costs recognized as non-current assets and associated mainly with the acquisition (creation) of an object that has a tangible form. At the same time, prospecting costs mean the costs of searching, assessing mineral deposits and exploring mineral resources in a certain subsoil area, which are incurred before the commercial feasibility of production in relation to this subsoil area is established and documented (clauses 2, 4, 6 PBU 24/2011).

Examples of MPAs are those used in the process of searching, assessing mineral deposits and mineral exploration (clause 7 of PBU 24/2011):

— structures (pipeline system, etc.);

— equipment (specialized drilling rigs, pumping units, tanks, etc.);

- vehicles.

LPA objects are accepted for accounting in a separate subaccount to account 08 “Investments in non-current assets” in the amount of actual costs for their acquisition (creation), which is determined in the manner established by paragraphs 13 - 15 of PBU 24/2011. Subsequent assessment of MPA objects (including depreciation and revaluation) is carried out in the manner established by PBU 6/01 for fixed assets (clause 16 of PBU 24/2011). In this case, the features mentioned in paragraphs 17 - 20 of PBU 24/2011 should be taken into account. In particular, if there are signs of impairment, MPA assets should be tested for impairment in accordance with IAS 36 Impairment of Assets, IFRS 6 Exploration and Evaluation of Mineral Reserves.

The amounts of accrued depreciation, as well as the amount of depreciation of MPA objects, can be taken into account, for example, in separate subaccounts to account 02 “Depreciation of fixed assets”.

Line 1140 “Material exploration assets” = Debit balance on account 08 (analytical account of MPA) - Credit balance on account 02 (analytical accounts of depreciation and impairment of MPA)

In general, the indicators in line 1140 “Tangible exploration assets” as of December 31 of the previous year and as of December 31 of the year preceding the previous year are transferred from the Balance Sheet for the previous year.

The “Explanations” column provides an indication of the disclosure of this indicator (paragraph 2 of clause 28 of PBU 4/99).

Example of filling line 1140"Material Search Assets"

EXAMPLE 1.4

Indicators for accounts 08 and 02 in accounting (no signs of impairment of MPA were identified):

Fragment of the Balance Sheet for 2013

Solution

The cost of MPA is:

A fragment of the Balance Sheet in Example 1.4 will look like this.

This line of the Balance Sheet indicates the residual value of the MPA (actual costs taking into account the revaluations made, less accumulated depreciation and impairment). This value is determined as the difference between the balances of the corresponding analytical accounts of synthetic accounts 08 and 02 (taking into account revaluation and impairment).

TOPIC 3. BALANCE SHEET OF THE ENTERPRISE

Balance sheet items show the amount of property and liabilities of the enterprise as of a certain date.

Balance sheet item– a separate type of funds (property) or source (liabilities), shown in the balance sheet as a separate item and expressed as a separate amount.

ASSETS

SECTION I. NON-CURRENT CAPITAL includes funds that are heterogeneous in their economic content:

Material resources

Intangible means

Investments, etc.

The combination of these funds in section 1 is due to the long-term nature of their use in the economic activities of the organization and their belonging to the least liquid assets.

Intangible assets (line 1110)– indicates the amount of the residual value of the intangible assets at the end of the reporting period.

The residual value of intangible assets, depending on the procedure for accounting for depreciation of intangible assets adopted in the accounting policy:

or immediately formed on account 04 “Intangible assets”;

or calculated by subtracting from the balance at the end of the year in account 04 the balance at the end of the year in account 05 “Amortization of intangible assets”.

In accordance with clause 3 of PBU 14/2007 “Accounting for intangible assets”, an object is accepted in accounting as an intangible asset if the following conditions are simultaneously met:

1. the object is capable of bringing economic benefits to the organization in the future, in particular, the object is intended:

For use in production of products;

When performing work or providing services;

For the management needs of the organization.

2. there is a right to receive economic benefits that this object is capable of bringing in the future, including the organization has properly executed documents confirming the existence of the asset itself and the right of this organization to the result of intellectual activity or a means of individualization:

Patents;

Evidence;

Search assets: concept and types

One of the initial stages of the production cycle of mining companies is the search for deposits and assessment of the economic feasibility of extracting resources in a particular location. In the process of searching for deposits, companies use exploration assets. This concept refers to the costs incurred in searching for land and assessing deposits.

This type of asset can include both tangible and intangible components. Equipment, communications systems, transportation and other fixed assets are classified as tangible exploration assets. Search assets of an intangible group are considered to be information relating to:

field exploration (for example, report on drilling results);
analysis and evaluation of mined mineral samples;
report of geodetic and topographical research.

In addition, the group of intangible exploration assets includes licenses and other permits that allow the company to conduct exploration and evaluation of deposits.

Based on the results of the research, an assessment of the commercial feasibility of mining in a particular area should be carried out, the result of the assessment must be documented in writing. When preparing your report, answer the following questions:

does the company have the resources to carry out production (equipment, labor and financial resources, etc.);
what is the probability that the profit from the sale of minerals will exceed the costs incurred for their extraction.

If production is technically possible, the company has all the necessary means for this, and in addition, it is planned to receive high income from the sale of resources, then their production is considered economically justified. Note that the commercial feasibility of production also falls into the category of intangible exploration assets.

Specifics of accounting for search assets

Accounting for exploration assets should be maintained in accordance with general accounting provisions. In particular, reflect wells, drilling rigs and other material equipment according to the rules for accounting for fixed assets. Read also the article: → “”. With regard to geodetic information, assessment and exploration results, such intangible search units should be treated in the same way as intangible assets.

How to recognize a search asset

Expenses for searching for mineral resources are recognized as exploration assets in accordance with PBU 24/2011. Specific types of costs that will subsequently be classified as exploration assets are determined individually by the organization and reflected in its accounting policies. As a rule, the list of costs related to exploration assets depends on the specifics of the mining company’s activities. However, when allocating costs to assets and other expenses, general rules should be taken into account:

land plots on which exploration is carried out, as well as equipment and transport used in the process of extracting samples, are recognized as an exploration asset of the material group;
the results of assessment, exploration, soil analysis, as well as the commercial feasibility of resource extraction in a specific area are recognized as an exploration asset of an intangible group. These provisions should be recorded in the accounting policies.

Initial accounting of a prospecting asset

From the moment expenses are incurred to search for mineral resources, the amount of costs should be taken into account on the balance sheet (Dt 08). Read also the article: → “”. Using this account, consolidate costs for:

purchase of a land plot on which assessment and exploration will be carried out;
acquisition of equipment and machinery;
services of contractors for installation of equipment, its adjustment, installation, technical support, etc.;
intermediary services (if the asset is acquired through a third party);
wage fund (if full-time employees are involved in the search for resources);
information and consulting services regarding exploration and assessment of the site (if such services are received from involved companies);
laboratory services for analyzing extracted samples, etc.

If, during the process of exploration and evaluation of the site, the company incurred expenses for paying mandatory fees, taxes and duties, then their amount can also be attributed to Dt 08.

To optimize accounting, it is recommended to open a sub-account for account 08 for each of the study areas. This will allow for a more complete and detailed analysis of costs if the company searches for and extracts resources simultaneously in several areas.

Depreciation on exploration assets

Since a unit of a search asset is accounted for in the same way as fixed assets, such assets are subject to depreciation in the prescribed manner. You have the right to choose the method by which the exploration asset will be depreciated by recording it in your accounting policy. Determine the useful life of an asset (both tangible and intangible groups) individually and also reflect it in the accounting policy.

If search equipment previously used in one area is currently used for exploration and analysis of a new area, then depreciation charges on this equipment are charged to the creation of a new asset (in a new area). The same rule applies to all search assets that are used to create new assets.

Derecognition of exploration assets

You are required to derecognise the search asset and write it off from account 08 if:

the commercial feasibility of resource extraction in this area has been confirmed;
Mining of minerals for one reason or another has been recognized as unpromising.

Each of the above decisions must be documented and documented in a corresponding report. If the feasibility of production is recognized as economically justified, make an entry Dt 01 Kt 08 for the amount of costs accumulated for this object. Based on this accounting entry, the amount of search expenses will be allocated to the fixed asset item. If we are talking about intangible assets, then the following entry should be made: Dt 04 Kt 08.

In case of unpromising production and its subsequent cessation, write off the amount of costs accumulated under Dt 08 to other expenses: Dt 91.2 Kt 08.

Example No. 1. Neft Prom JSC received a license to search for oil deposits in the B-34 area. In September 2017, Neft Prom hired a contractor, Techno Global LLC, to drill a well. Cost of services (7,342,500 rubles, VAT 1,120,042 rubles) to the contractor 09/13/17. Based on the results of prospecting work carried out in September-October 2017, the well was declared unproductive and abandoned on 10/22/17. The cost of work to abandon the well was paid in favor of Techno Global LLC (481,300 rubles, VAT 73,419 rubles).

The following entries were made in the Neft Prom accounting:

date	Debit	Credit	Sum	Description
13.09.17	08	60	RUR 6,222,458	The cost of the work of Techno Global LLC is reflected (RUB 7,342,500 -RUB 1,120,042)
13.09.17	19	60	RUB 1,120,042	The amount of VAT on the cost of drilling a well is taken into account
13.09.17	68 VAT	19	RUB 1,120,042	VAT is accepted for deduction
22.10.17	91.2	08	RUR 6,222,458	The exploration asset is written off as expenses in connection with well abandonment
22.10.17	91.2	60	RUR 407,881	The cost of the work of Techno Global LLC to abandon the well is reflected (481,300 rubles - 73,419 rubles).
22.10.17	19	60	RUR 73,419	The amount of VAT on the cost of well abandonment work is taken into account
22.10.17	68 VAT	19	RUR 73,419	VAT is accepted for deduction
22.10.17	09	68 Income tax	RUB 1,326,068	The tax asset is reflected ((RUB 6,222,458 + RUB 407,881) * 20%)
30.11.17	68 VAT	09	RUR 22,101	The tax asset was partially repaid (RUB 1,326,068 / 12 months * 20%)

Reflection of assets in reporting

When drawing up a balance sheet, group the cost of exploration assets in lines 1130 and 1140:

indicate the amount of costs for the search assets of the material group accumulated on the 1st of the reporting date in period 1130;
in line 1140, reflect general information about the costs associated with obtaining information on analysis and exploration of deposits (intangible group of assets).

Also, current legislation obliges mining companies to provide detailed information regarding:

costs for revaluation of exploration assets;
accumulated depreciation amounts;
asset impairment;
residual value of assets taking into account depreciation.

Errors and features of accounting

The procedure for accounting for search assets is quite specific and has a number of features. In this regard, many accountants make mistakes when recording these transactions. Below we will look at the top 3 mistakes made when accounting for search assets.

Mistake #1. Accounting for asset impairment.

In March 2017, JSC GlavResurs received a license to search for ore in the A-1 area. Within a year from the moment of receiving the license, GlavResurs carried out exploration and analysis of the soil to search for minerals. In March 2018, the amount of costs for searching for deposits was increased many times due to the purchase of expensive equipment necessary to continue work. The cost of the equipment purchased was not included in the original search cost estimate.

The accountant of GlavResurs reflected the cost of purchasing new equipment according to Dt 08. As of 04/01/18, the accounting of GlavResurs reflected the cost of assets taking into account the purchase of new equipment. No additional adjustments were made to accounting for this type of exploration asset.

In this case, the GlavResurs accountant made a fairly common mistake regarding the revaluation of exploration assets. Unlike accounting for fixed assets, which are revalued annually to bring the accounting value into line with the market value, when accounting for exploration assets, there are additional conditions for revaluation. For example, an asset needs to be revalued if the search for deposits is stopped due to the fact that no minerals were discovered at the site.

The above example also represents a case in which a search asset needs to be revalued. The cost of the equipment that was purchased by GlavResurs to continue the work was not taken into account in the initial estimate, therefore, the costs of searching for deposits increased many times over. This fact is the basis for recording the impairment of the asset. The accountant of GlavResurs needs to reflect in the balance sheet the revaluation of the asset taking into account new conditions (increased costs for searching for deposits).

Mistake #2. Amortization of search license cost.

In September 2017, the Cardinal company received a license to search for gas fields for a period of 3 years. Cardinal's accountant calculated the amount of monthly depreciation taking into account a useful life of 36 months. The amount of depreciation expenses was reflected in the accounts on a monthly basis, starting in October 2017. Work on exploration and search for gas fields was started by Cardinal only in December 2017 (from the date of acquisition of the necessary equipment). During the same period, the company issued a document confirming the economic feasibility of production.

When calculating depreciation, Cardinal's accountant violated an accounting rule (PBU 24/2011). Read also the article: → “”. When obtaining a prospecting license, its cost should be transferred to expenses no earlier than drawing up a document confirming the economic feasibility of extracting underground resources. Due to the mistake made, Cardinal’s accountant should reverse the amount of depreciation accrued for October and November 2017.

Mistake #3. Accounting for additional exploration costs.

In April 2017, Status Stroy JSC began work on additional exploration of the industrially developed ore deposit. The cost of equipment purchased for the use of the work, as well as the costs of additional assessment and soil analysis, are reflected by the accountant “Status Stroy” in account 08. Expenses for additional exploration of the field were written off in equal parts to depreciation charges.

The procedure for accounting for expenses for additional exploration of areas that have already been put into operation differs from the general procedure for accounting for exploration assets. In this case, “Status Stroy” has the right to recognize the costs of equipment and soil assessment at a time and in full. In this case, uniform distribution of the amount of expenses by calculating depreciation is not required.

Rubric “Question and answer”

Question No. 1. The PromMash company is searching for deposits in the B-18 area. In April 2017, the PromMash company received documents and calculations from the expert company Slog stating that there is an economic feasibility for resource extraction in this area. Can documents received from the appraiser serve as justification for the feasibility of production?

The report received from the Slog company is the basis for recognizing production as viable from a commercial point of view. The feasibility of production can be justified both by an independent appraiser and by an internal structural unit of the company.

Question No. 2. In November 2017, the Storm company received an appraiser’s report, according to which coal mining at the G-91 site was recognized as economically feasible. As of 12/01/17, the amount of search expenses amounted to 7,502,400 rubles, the amount of accrued depreciation on the search asset was 801,430 rubles. How can Storm's accountant reflect the cost of the exploration asset as part of fixed assets?

Since the economic feasibility of coal mining is justified, the cost of the exploration asset must be transferred to account 08 at a residual value of 6,700,970 rubles. (RUB 7,502,400 – RUB 801,430).

Question No. 3. The Neftebur company uses OSNO. In May 2017, Neftebur incurred expenses for compensation for the demolition of housing, which was carried out in connection with the search for oil fields. The demolition was carried out in accordance with the established procedure and approved by regional authorities. The total amount of compensation was 8,300,500 rubles. Does Neftebur have the right to reduce the tax base due to the compensation paid?

Based on Art. 261 of the Tax Code, Neftebur has the right to reflect compensation costs as such that they reduce the tax base. If Neftebur paid for complex damage caused as a result of oil production, the amount of compensation can also be taken into account as part of the expenses.

In accordance with current legislative norms, it is necessary to reflect all transactions of a commercial and economic nature in special accounting.

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This also applies to various types of assets – including intangible search assets. This issue is addressed in the legislation in force in the Russian Federation. If possible, you should familiarize yourself with the most significant points in advance.

This way it will be possible to reduce the likelihood of a large number of difficulties and other difficulties associated with the process of conducting audits by tax authorities.

Inappropriately registered intangible assets will lead to fines and other difficulties.

General points

Intangible assets are the property of a company, which is expressed not as tangible property, but as intellectual or some other property.

There are many different types of intangible assets. The regulatory documents reflect their complete list. It is worth familiarizing yourself with all the nuances in advance.

Issues that should be considered in advance include:

what it is?
what is their role?
current standards.

What it is?

Today, on line 1130, intangible search assets must be designated in accordance with legal regulations. But first of all, you should understand the very concept of intangible assets.

Typically, such assets are present in the accounting and tax reporting of an organization that is engaged in the following activities:

deals with resource discovery;
carries out development.

This issue is discussed in as much detail as possible in. In this case, the distribution of this type of assets is carried out by the enterprise independently, without outside participation.

Distribution is carried out between the following types of assets:

intangible search engines;
for other types of activities.

We should also not forget that the choice made must be reinforced accordingly in the enterprise.

This is necessary to maintain proper accounting and tax records. The issue is covered in detail in. A complete list of search-type intangible assets is reflected in the same document.

What is their role

Reflecting assets of this type directly in accounting and tax reporting allows you to implement standard tasks.

These today include the following:

The organization directly receives quite significant benefits from the use of search-type intangible assets. Since they mean information or the right related to the extraction of useful resources.

Moreover, the right to production is often exclusive. There is also depreciation of the type of asset in question.

This question is also worth revealing to yourself in advance. This way you can avoid some difficulties when preparing financial statements.

Current standards

At the moment, there is a fairly large number of various documents directly related to the reflection of intangible exploration assets in reporting.

An equally significant effect is the reflection of their depreciation. The main regulatory document regulating this issue is - it regulates the application.

PBU 14/2007 includes the following:

The process of reflecting information about assets in financial statements must also comply with the regulatory document. The main one is

This legislative act includes the following main sections:
Federal Law No. 402-FZ of December 6, 2011 includes the following main sections:

	List of objects reflected in the financial statements
	Lists the persons who are required to maintain accounting records
	How is accounting carried out?
	The process of choosing accounting policies and the features of each type are considered.
	What are the primary accounting documents?
	What are accounting registers
	How an inventory of liabilities as well as assets is performed
	The procedure for monetary measurement in this type of accounting
	What are the requirements for financial reporting?
	What is meant by the composition of financial statements
	What is the reporting period, as well as the date of reporting
	Reporting procedure for
	Reporting procedure during the procedure
	Internal control
	Basic principles related to accounting regulation
	A list of documents required in this case is indicated.

It is important to remember the need to comply with standards regarding the reflection of search-type intangible assets. Since it is often with their help that all sorts of corruption schemes are implemented.

Therefore, the tax service pays the closest possible attention to all this when conducting audits.

In some cases, concealing intangible search assets leads to quite serious disciplinary consequences.

Features of search intangible assets

The intangible search assets themselves have a large number of features and nuances. You should definitely deal with all of them in advance. This will significantly reduce the likelihood of making any mistakes.

Significant issues related to this topic, familiarization with which is strictly necessary, include the following:

What are intangible search assets?
How are they reflected in accounting?
value in tax accounting.

What does this mean?

For 2019, the list of intangible exploration assets includes the following:

Exclusive or joint right to perform a certain list of works	search and assessment of the location of various types of minerals; exploration of the presence of minerals of a certain type; availability of appropriately designed to carry out the above work
Information that was obtained as a result of conducting a certain type of intelligence work	drilling; taking any samples during field development; geological information about the subsoil was obtained using an alternative method; commercial feasibility assessment

It is important to remember that the actual costs of search assets must include:

amounts that are paid in accordance with the agreements of the contractor, which is the supplier;
amounts charged to a specific contractor for performing a volume of work on a special basis;
a certain commission or other remuneration accrued to the intermediary who provided the opportunity to purchase intangible exploration assets;
all customs duties without exception, as well as;
state, patent duties;
amounts of taxes paid that are not subject to reimbursement;
depreciation of current as well as non-current assets;
rewards to employees who directly contribute to the creation of a specific type of asset.

There is also a certain list of actual costs that are not included in the list of those related to the costs of acquiring such assets:

reimbursement of tax fees;
general expenses;
costs that occurred during the process of obtaining a license or are directly related to the process of registering exploration assets.

The points outlined above have the most significant role related to the reflection of information in accounting and tax reporting. It is important to remember that there is no room for error. This can lead to quite serious problems.

How are they reflected in accounting?

It is also worth familiarizing yourself in advance with what kind of account this is – intangible search assets. For these purposes, line No. 1130 is always used.

The reflection process looks like this:

In the case of reflecting depreciation in accounting, the organization must do this starting from the 1st day of the month that follows the month in which the obligation to take into account arose.

Typically the following accounts are used for this:

It is important to remember to take into account all the different types of search costs. They are recognized as non-current assets. This rule applies to all search assets used.

Before you begin to reflect information in tax and accounting, you should carefully understand all the nuances.

Importance in tax accounting

Assets of this type are taken into account when calculating tax for the use of natural resources. There is a separate section of the Tax Code of the Russian Federation that regulates this issue.

The tax rates are set. A significant factor is the type of mineral. The algorithm for calculating the rate is reflected on the official website of the Federal Tax Service.

There is a fairly large number of different difficulties associated with the process of reflecting intangible search assets.

An important factor is the accounting policy chosen by the enterprise itself. Based on this, the tax base is calculated and other actions are implemented.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.