Pipes

For what purposes is the profit of the enterprise used? Distribution and use of profits

Principles profit distribution can be formulated as follows:

the profit received by the enterprise as a result of production, economic and financial activities is distributed between the state and the enterprise as an economic entity;
profit for the state goes to the relevant budgets in the form of taxes and fees, the rates of which cannot be arbitrarily changed. The composition and rates of taxes, the procedure for their calculation and contributions to the budget are established by law;
the amount of the enterprise's profit remaining at its disposal after paying taxes should not reduce its interest in increasing the volume of production and improving the results of production, economic and financial activities;
the profit remaining at the disposal of the enterprise is primarily directed to accumulation, which ensures its further development, and only in the rest - to consumption.

At the enterprise, the net profit is subject to distribution, that is, the profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments.

Distribution net profit reflects the process of formation of enterprise funds to finance the needs of production and the development of the social sphere.

AT modern conditions management, the state does not establish any standards for the distribution of profits. The size of the reserve fund of enterprises is legally limited, and the procedure for forming a reserve for doubtful debts is regulated.

The distribution of net profit is one of the directions of the intra-company value of which, under the conditions market economy increases. The procedure for the distribution and use of profits at the enterprise is fixed in the charter of the enterprise and is determined by the regulation, which is developed by the relevant divisions of economic services and approved by the governing body of the enterprise. In accordance with the charter of the enterprise, they draw up cost estimates financed by frequent profits remaining after settlement with the founders and shareholders.

Costings financed from profits, includes expenses for the development of production, for the social needs of the workforce, for material incentives for employees and for charitable purposes.

The costs associated with the development of production include the costs of research, design, engineering and technological work, financing the development and development of new types of products and technological processes, expenses for the improvement of technology and organization of production, modernization of equipment, expenses associated with technical re-equipment and reconstruction of existing production, expansion of enterprises. The same group of expenses includes expenses on repayment of long-term bank loans and interest on them. Expenses for environmental protection measures, etc., are also planned here. Contributions of enterprises from profits as contributions of founders to the creation of the authorized capital of other enterprises, funds transferred to unions, associations, concerns, which include the enterprise, are also considered to be the use of profits for development.

The use of profits for social needs includes the costs of operating social facilities that are on the balance sheet of the enterprise, financing the construction of non-production facilities, organizing and developing subsidiary agriculture, holding recreational, cultural events, etc.

Expenses for material incentives include one-time incentives for the performance of particularly important production tasks, the payment of bonuses for the creation, development and implementation of new technology, the cost of providing material assistance to workers and employees, lump-sum benefits for labor veterans retiring, pension supplements, compensation to workers rise in the cost of food in canteens, buffets of the enterprise due to price increases, etc.

All profit remaining at the disposal of the enterprise is divided into two parts. The first part increases the property of the enterprise and participates in the process of accumulation, the second characterizes the share of profit used for consumption. At the same time, it is not necessary to use all the profits allocated for accumulation in full. The rest of the profit not used to increase the property has a reserve value and can be used in subsequent years to cover possible losses and finance various expenses.

Undestributed profits in a broad sense - how the profit used for accumulation and retained earnings of past years testify to financial stability enterprises, about the availability of a source for subsequent development.

The distribution and use of profits of partnerships and joint-stock companies have their own characteristics, due to the organizational and legal form of these enterprises.

Improving financial and economic work at the enterprise involves managing the formation, distribution and use of profits as a single process.

The economic feasibility of the functioning of the enterprise and the effectiveness of its production, economic and financial activities can be assessed using absolute and relative indicators. The former include the balance sheet profit by the elements of its formation and the net profit of the enterprise, the latter - profitability indicators.

Economic analysis - critical stage work preceding the planning and forecasting of the financial resources of the enterprise, their effective use. The results of the analysis serve as the basis for making managerial decisions at the level of enterprise management and are the source material for the work of financial managers.

The objectives of the analysis of financial results include:

assessment of the dynamics of indicators of balance sheet and net profit;
study of the constituent elements of the formation of balance sheet profit;
identification and measurement of the influence of factors affecting profit;
analysis of profitability indicators;
identification and evaluation of profit growth reserves, ways to mobilize them.

The next stage is the planning of profits and other financial results, taking into account the conclusions of the economic analysis. The main goal in planning is to maximize income, which allows you to provide financing for a larger amount of the needs of the enterprise in its development. In this case, it is important to proceed from the amount of net profit. The task of maximizing the net profit of an enterprise is closely related to optimizing the amount of taxes paid within the framework of the current legislation, and preventing unproductive payments.

The object of distribution is the balance sheet profit of the enterprise. Its distribution is understood as the direction of profit to the budget and according to the items of use in the enterprise. Legislatively, the distribution of profits is regulated in that part of it that goes to the budgets of different levels in the form of taxes and other obligatory payments. Determining the directions of spending the profit remaining at the disposal of the enterprise, the structure of the articles of its use is within the competence of the enterprise.
Balance sheet profit - a set of profits from the sale of products, works and services, profits from other sales and income from non-sales operations.
Net profit is the profit that remains at the disposal of the enterprise after paying the appropriate taxes, the source of which is profit. This balance allows you to solve the problems of the enterprise and is used by it without any regulations.
Based on expediency, enterprises may or may not create funds and reserves used as additional sources of financing costs that are not included in the cost of production.
If the entity does not create funds, these costs will be recognized as a use of profits as incurred.
Although there is no strict regulation of the use of profits, there are three main areas for its use:
1. Creation of special funds and reserves:
* accumulation fund;
* consumption fund;
* reserve or insurance funds.
Accumulation fund - the main source of its formation is profit, but other sources can be used:
- gratuitously received funds;
- budget funds (any level);
- centralized funds of higher organizations and voluntary associations (the first is typical for state-owned enterprises; the reason for associations of enterprises is to protect their own market segment).
The main directions of using the accumulation fund:
- acquisition and construction of fixed assets (both production and non-production purposes);
- financing of research and development work;
- training and retraining of personnel;
- payment of interest on loans in excess of the amounts established by law.
The consumption fund is a source of enterprise funds for social development, material incentives for workers. Payments in cash and material form, dividends, interest paid on shares of the labor collective, various social benefits, material assistance paid at the enterprise are taken into account.
cooperative payments - a part of the income of the consumer society, distributed among the shareholders in proportion to their participation in the economic activities of the consumer society or their share contributions, unless otherwise provided by the charter of the consumer society.
The reserve fund, as a rule, is formed by the enterprise in the amount of 10-50% (with the appropriate forms of ownership, the creation of a reserve is mandatory, for example - joint-stock companies). The need to create a reserve lies in the fact that in a market economy, enterprises are subjects of risky activity, therefore, a reserve is created in case of termination of the enterprise's activities to cover possible accounts payable. In addition to profit, an enterprise can credit share premium to the fund - the difference between the nominal and selling prices of shares.
reserve fund - a fund that is intended to cover losses from extraordinary circumstances and the procedure for the formation and use of which is determined by the charter of a consumer society or union;
Profit distribution reflects the process of formation of funds and reserves of the enterprise to finance the needs of production and development of the social sphere.
The principles of profit distribution can relate to the amount of profit of the enterprise remaining at its disposal after paying taxes:
it should ensure the growth of production and improve the results of production, economic and financial activities;
it is primarily directed to accumulation, which ensures its further development, and only in the rest - to consumption;
it is possible to reduce income tax by applying exemptions related to expenses from profit to distribution.
The profit remaining at the disposal of the enterprise after payment of all taxes and other obligatory payments is subject to distribution.
The profit remaining at the disposal of the enterprise is a multi-purpose source of financing its needs. All profit remaining at the disposal of the enterprise is divided into two fundamentally different parts: "for accumulation" and "for consumption". The use of the first indicates an increase in the property of the enterprise and the process of accumulation. The use of the second - does not lead to the formation of new property and characterizes the share of profit used for consumption. At the same time, it is not necessary to use all the profits allocated for accumulation in full. The rest of the profit not used to increase the property has an important reserve value and can be used in subsequent years to cover possible losses and finance various expenses. The proportions of the distribution of profits for accumulation and consumption determine the prospects for the development of the enterprise.
Officially, the state does not establish any standards for the distribution of profits, but through the procedure for granting tax benefits, it stimulates the use of profits for capital investments of an industrial and non-productive nature, for charitable purposes, financing of environmental measures, expenses for the maintenance of social facilities and institutions, etc. Legislatively limited the amount of expenses included in the cost price.
Profit distribution is the main direction of intra-company financial planning. The procedure for the distribution and use of profits at the enterprise is fixed in the Charter of the enterprise and is determined by the regulation, which is developed by the economic service of the enterprise and approved by the heads of the enterprise. In accordance with the charter, enterprises can draw up cost estimates financed from profits, or form special-purpose funds as accumulation funds (production development fund or production and scientific and technological development fund, social development fund) and consumption funds (material incentive fund). Thus, the estimate of expenses financed from profits includes expenses for the development of production, social needs of the workforce, material incentives for employees and charitable purposes.
The costs associated with the development of production include the costs of research, design, design and technological work, financing the development and development of new types of products and technological processes, the costs of improving technology and organization of production, equipment modernization, costs associated with technical re-equipment and reconstruction of existing production, expansion of enterprises. The same group of expenses includes expenses on repayment of long-term bank loans and interest on them. The costs for environmental protection measures, etc., are also planned here. Contributions of enterprises from profits as contributions of the founders to the creation of the authorized capital of other enterprises, funds transferred to unions, associations, concerns, which include the enterprise, are also considered to be the use of profits for development.
The distribution of profits for social needs includes expenses for the operation of social facilities that are on the balance sheet of the enterprise, financing the construction of non-production facilities, the organization and development of subsidiary agriculture, health-improving, cultural events, etc.
The costs of material incentives include one-time incentives for the performance of particularly important production tasks, the payment of bonuses for the creation, development and implementation of new technology, the cost of providing material assistance to workers and employees, lump-sum benefits for labor veterans retiring, pension supplements, compensation to workers rise in the cost of food in canteens, buffets of the enterprise due to price increases, etc.
The indicator of "retained earnings" in a broad sense indicates the financial stability of the enterprise, the availability of a source for further development.
Incomes of the consumer society and their distribution
The distribution and use of profits in consumer cooperatives has its own characteristics. The income of a consumer society received from its entrepreneurial activity, after making mandatory payments in accordance with the law Russian Federation are sent to the funds of the consumer society, for making settlements with the creditor and (or) cooperative payments.
The amount of cooperative payments determined by the general meeting of the consumer society must not exceed 20 percent of the income of the consumer society.

Distribution of profits, relationships with the budget and banks.
After the calculation and payment of taxes, the profit remains at the disposal of the enterprise, which is used for its own needs, its amount is reflected in the financial plan.
The main directions for using the profit remaining at the disposal of the enterprise:
R&D
capital expenditures associated with the development of production
technical re-equipment and reconstruction
updating existing and purchasing new equipment
financing the increase in demand for working capital Oh
payment of interest on loans
issuance costs
investment activity in the formation of the authorized capital of other enterprises, if the issue of securities is not expected
payment of taxes established by law, the source of payment of which is the profit remaining at the disposal of the enterprise
maintenance of social and cultural objects
own housing construction and construction of other non-residential facilities.
In carrying out its activities, a consumer society has the right to form the following funds:
indivisible;
development consumer cooperation;
spare;
other funds in accordance with the charter of the consumer society.

The starting point of financial planning is profitability. Should identify those on-farm reserves that were not used in the current period.
The next stage is the planning of profits and other financial results, taking into account the conclusions of the economic analysis.

The mechanism of the impact of finance on the economy, on its economic efficiency is not in production itself, but in distributive monetary relations . The nature of the directions for the use of profit reflects the strategic objectives of the enterprise.

In fact, the distribution of profits should be considered in three directions (Fig. 25.4).

The profit is distributed between the state, the owners of the enterprise and the enterprise itself. The proportions of this distribution have a significant impact on the efficiency of the enterprise, both positively and negatively.

The relationship between enterprises and the state regarding profits is based on the taxation of profits. Taxes have a significant impact on the formation of the financial results of the economic activity of the enterprise and on the amount of net profit used by the enterprise for the purposes of accumulation and consumption. Taxes paid by enterprises include federal taxes, taxes of constituent entities of the Russian Federation and local taxes.

Taxes are assessed by attributing them to various sources. Part of the taxes is included in the price of products (goods, works, services). Such taxes include value added tax, excises, export customs duties. Some taxes are included in production costs, i.e. are included in the cost price or the cost of depreciable property increases by their amount. These are social insurance contributions, transport tax, import customs duties, state duties, land and forest taxes, and other resource taxes. Other taxes are attributed to the financial results of the economic activity of enterprises, i.e. reduce the balance sheet profit of the enterprise: income tax, property tax, advertising tax. Directly from the profits received as a result of financial and economic activities and remaining with the enterprise after paying income tax, enterprises pay some local taxes.

Since, as we can see, the main source of taxes is value added, taxes directly affect the amount of profit remaining at the disposal of the organization, i.e. net profit. Indirect taxes, although they are not directly paid out of profits, but when the price of the goods reaches the maximum purchasing power, they also begin to reduce the share of the profits of the producer. The size of the tax burden is inversely proportional to the investment opportunities of the real sector of the economy. The task of public administration is to maintain the stability of the growth of budget revenues and promote economic growth in enterprises. It is logical to assume that there should be a limiter for the tax burden on the economy of taxpaying enterprises. Otherwise, incentives to improve the efficiency of the enterprise and make a profit are lost.

The profit remaining after payment of taxes is distributed between the owners (shareholders and founders) and the enterprise itself.

This distribution depends on many factors. During the period of technical re-equipment and modernization of production, the development of new types of products and new technologies, the enterprise is in dire need of financial resources, and the owners should provide them first of all. This does not mean that they should give up their expectations and not receive a return on invested capital. But these should be deferred expectations, and the owners will be able to receive their dividends after production reaches its design capacity, when the enterprise begins to make a sufficient profit. Dividends for the waiting period should not be less than the interest rate on a bank deposit for the same period, but less than the rate for a loan.

In a market economy, the state does not interfere in the process of distribution of profits remaining at the disposal of the enterprise after paying taxes. Nevertheless, through the provision of tax incentives, it stimulates the direction of profits for capital investments for industrial purposes and housing construction, for charitable purposes, financing of environmental protection measures, expenses for the maintenance of social facilities and institutions, and for scientific research. The minimum amount of reserve capital for joint-stock companies is legally established, and the procedure for creating a reserve for doubtful debts and for depreciation of securities is regulated.

The distribution of profit remaining at the disposal of the enterprise is regulated by the internal documents of the enterprise, as a rule, in the accounting policy. Some aspects of the distribution process are fixed in the charter of the enterprise. In accordance with the charter or decision of the administrative body, funds are created at the enterprise: accumulation, consumption, social sphere. If the funds are not created, then in order to ensure the planned spending of funds, cost estimates for the development of production, social needs of the workforce, material incentives for employees and charitable purposes are compiled. These expenses are financed from the profit remaining at the disposal of the enterprise.

to expenses, related to the development of production and financed from profit , include the costs of research, design, development and technological work, development and development of new products and technological processes, to improve technology and organization of production, equipment modernization, technical re-equipment and reconstruction of existing production, expansion of the enterprise and new construction of facilities, carrying out environmental protection measures. The same group of expenses includes expenses on repayment of long-term bank loans and interest on them. The accumulated profit of an enterprise can be invested in the authorized capital of other enterprises, long-term and short-term financial investments, transferred to higher organizations, unions, concerns, associations, etc. These areas are also considered to be the use of profits for development.

Distribution of profits for social needs includes expenses for the operation of social facilities that are on the balance sheet of the enterprise, financing the construction of non-production facilities, holding recreational and cultural events, etc.

To spending on financial incentives include the payment of bonuses for labor achievements, the cost of providing material assistance, lump-sum benefits to veterans, pensioners, compensation for the rise in the cost of food in canteens, etc.

All profit remaining at the disposal of the enterprise is divided into profit that increases the value of the property, i.e. participating in the process of accumulation, and the profit directed to consumption, which does not increase the value of the property. If the profit is not spent on consumption, then it remains in the enterprise as retained earnings of previous years and increases the size of the enterprise's own capital. The presence of retained earnings increases the financial stability of the enterprise, indicates the presence of a source for subsequent development.

The main requirement for the system of distribution of profits remaining in the enterprise is that it must provide financial resources for the needs of expanded reproduction on the basis of establishing an optimal ratio between funds allocated for consumption and accumulation.

When distributing profits, determining the main directions of its use, first of all, the state of the competitive environment is taken into account, which may dictate the need for a significant expansion and renewal of the production potential of the enterprise. In accordance with this, the scale of deductions from profits to production development funds is determined, the resources of which are intended to finance capital investments, increase working capital, ensure research activities, introduce new technologies, switch to progressive labor methods, etc.

Figure 1.1 - Main directions of profit distribution

An important aspect of profit distribution is the determination of the proportion of profit division into capitalized and consumed parts, which is established in accordance with the constituent documents, the interests of the founders, and is also determined depending on the business development strategy.

In accordance with the charter, enterprises can draw up cost estimates financed from profits, or form special purpose funds. The estimate of expenses financed from profits includes expenses for the development of production, social needs of the workforce, material incentives for employees and charitable purposes. The costs associated with the development of production include the costs of:

for research, design, engineering and technological work;

financing the development and development of new types of products and technological processes;

costs of improving technology and organization of production;

equipment upgrades;

costs associated with technical re-equipment and reconstruction of existing production, expansion of enterprises.

The same group of expenses includes expenses on repayment of long-term bank loans and interest on them. There are also planned costs for environmental protection measures.

The distribution of profits for social needs includes the costs of:

for the operation of social facilities that are on the balance sheet of the enterprise;

financing the construction of non-production facilities;

organization and development of subsidiary farming;

conducting recreational, cultural events.

The costs of material incentives include one-time incentives for the performance of particularly important production tasks, the payment of bonuses for the creation, development and implementation of new technology, the cost of providing material assistance to workers and employees, lump-sum benefits for labor veterans retiring, pension supplements, compensation to workers an increase in the cost of food in canteens, buffets of the enterprise due to price increases.

All profit remaining at the disposal of the enterprise is divided into two parts. The first increases the property of the enterprise and participates in the process of accumulation. The second characterizes the share of profit used for consumption. At the same time, it is not necessary to use all the profits allocated for accumulation in full. The rest of the profit not used to increase the property has an important reserve value and can be used in subsequent years to cover possible losses and finance various costs.

Retained earnings in a broad sense as profit used for accumulation, and retained earnings of past years, indicate the financial stability of the enterprise, the availability of a source for further development.

For each organizational and legal form of an enterprise, an appropriate mechanism for distributing profits remaining at the disposal of the enterprise is legally established, based on the characteristics internal device and regulation of the activities of enterprises of the corresponding forms of ownership.

At any enterprise, the object of distribution is the net profit of the enterprise. This distribution is understood as the direction of profit to the budget and according to the items of use in the enterprise. Legislatively, the distribution of profits is regulated in that part of it that goes to the budgets of various levels in the form of taxes and other obligatory payments. Determining the directions for spending the profit remaining at the disposal of the enterprise, the structure of the funds being formed, the process of their use are within the competence of the enterprise itself.

The state does not establish any standards for the distribution of profits, but through the procedure for granting tax benefits, it stimulates the use of profits for innovation, capital investments of an industrial and non-productive nature, for charitable purposes, financing of environmental protection measures, expenses for the maintenance of objects and institutions of the non-productive sphere, etc. The legislation limits the size of the reserve fund of the enterprise, regulates the procedure for the formation of a reserve for doubtful debts.

Net profit can be used to pay dividends, form reserve capital, increase authorized capital, pay off losses from previous years, and for other purposes. Contributions of enterprises from profits as contributions of founders to the creation of the authorized capital of other enterprises, funds transferred to unions, associations, concerns, which include the enterprise, are also considered to be the use of profits for development.

The procedure for the distribution and use of the enterprise's profits is fixed in its constituent documents and is determined by the regulation, which is developed by the relevant departments of economic and financial services and approved by the governing body of the enterprise.

In the first chapter term paper considered theoretical basis profit: the essence in economic terms, the formation of the profit of the enterprise, as well as its distribution and use. In a market economy, making a profit is the direct goal of production. Profit creates certain guarantees for the further existence and development of the enterprise. Profit growth creates a financial basis for self-financing of the enterprise's activities, carrying out expanded reproduction. Due to it, part of the obligations to the budget, banks and other enterprises are fulfilled. Profit becomes the most important for assessing the production and financial activities of the enterprise. It characterizes the estimates of his business activity and financial well-being. The enterprise has the right to decide for what purposes and in what amounts to direct the profit remaining after paying taxes to the budget and other obligatory payments and deductions.

The profit in the organization is distributed and used in two directions: for accumulation and for consumption. The criterion for such a division is the impact of the use of profits on the property of the organization. The use of profit for accumulation leads to an increase in the property of the organization, and its use for consumption does not increase the property of the organization.

Factor analysis of profits is made in the FinEkAnalysis program in the Matrix analysis block.

The accumulated profit of the organization can be:

invested by it in the authorized capital of other organizations, long-term and short-term financial investments;
be transferred to higher organizations, unions, concerns, associations, etc.

With all the diversity in approaches to the distribution of profits, all organizations are characterized by certain areas of its use. Profit goes to:

production development;
social development;
formation of a financial reserve;
environmental protection measures;
material incentives for employees;
financial investments;
purchase of shares;
charitable purposes;
payment of dividends (in joint-stock companies);
distributed among the founders and other purposes.

Accounting for the use of profits

In accordance with the legislation, enterprises pay income tax and certain types of income from gross profit to the budget, the rest (net profit) is used by the enterprise. The distribution of taxable profit is reflected on account 81 "Use of profit". It takes into account the direction of profit for income tax and other tax payments, the source of payment of which will be financial results and profit remaining at the disposal of the organization. The accrual of payments to the budget is shown in the debit of account 81 and the credit of account 68 "Settlements with the budget". The transfer of funds to the budget is shown in the debit of account 68 and the credit of account 51.

The amounts of used profit on account 81 are written off to reduce profit after the approval of the annual report in the order of reforming the balance to the debit of account 80 “Profit and Loss” from the credit of account 81 “Use of profit”, after which account 81 “Use of profit” is closed.

Retained earnings of the reporting year are written off to the debit of account 80 "Profit and Losses" and to the credit of account 88 "Retained earnings (uncovered loss)". The uncovered loss is written off to the credit of account 80 and the debit of account 88.

Account 88 “Retained earnings (uncovered loss)” is used to account for the movement of retained earnings or uncovered loss of an enterprise and special purpose funds. Account 88 is active-passive; if necessary, sub-accounts are opened for it:

88-1 "Retained earnings (loss) of the reporting year";
88-2 "Retained earnings (uncovered loss) of past years";
88-3 "Accumulation Funds";
88-4 "Social Sphere Fund";
88-5 "Consumption Funds", etc.

Retained earnings can be directed to deductions to the reserve capital or other funds necessary for the implementation of the enterprise and the social development of the team, to pay income to the founders, etc. When distributing profits, subaccount 88-1 “Retained earnings (loss) of the reporting years" and credit accounts 70 "Settlements with personnel for remuneration" (employees of the organization) and 75 "Settlements with founders" (outside participants).

The amount of retained earnings of the reporting year remaining after the payment of income to the founders is debited from the debit of subaccount 88-1 “Retained earnings (loss) of the reporting year” to the credit of subaccount 88-2 “Retained earnings (uncovered loss) of previous years”. Losses of the reporting year are debited from the credit of account 88-1 “Retained earnings (loss) of the reporting year” to the debit of the accounts:

86 "Reserve capital" - when written off at the expense of reserve capital;
88 "Retained earnings (uncovered loss)" - when written off at the expense of special funds;

In the event that a decision is made to reserve an uncovered loss on the balance sheet for write-off in future periods, the amount of the loss is transferred from the credit of subaccount 88-1 “Retained earnings (loss) of the reporting year” to the debit of subaccount 88-2 “Retained earnings (uncovered loss) previous years". When using retained earnings of previous years, transactions are reflected in the debit of sub-account 88-2 “Retained earnings (uncovered loss) of previous years” and credit accounts:

86 "Reserve capital" - when directing profits to replenish reserve capital;
85 "Authorized capital" - when directing profits to increase the authorized capital;
88 "Retained earnings (uncovered loss)" - when directing profits to increase special purpose funds;
75 "Settlements with founders" - when directing profits to pay income to founders, etc.

The write-off of the uncovered loss of past years is reflected on the credit of subaccount 88-2 "Retained earnings (uncovered loss) of past years" and the debit of the accounts:

86 "Reserve capital" - when paying off a loss at the expense of reserve capital;
75 "Settlements with the founders" - when repaying the loss at the expense of targeted contributions from the founders of the organization and other accounts.

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