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pdfICT-1(Long)
FORM
(01-27-2011) Draft 4
U.S. DEPARTMENT OF COMMERCE
2010 INFORMATION AND COMMUNICATION
TECHNOLOGY (ICT) SURVEY
Economics and Statistics Administration
U.S. CENSUS BUREAU
Industry Category Codes:
Printed above are the industries in which we believe
your company operates. If necessary, correct the above
industry category code(s) to reflect your company’s
operations.
Refer to the list of industry codes and descriptions
beginning on page 5 of the Instructions and Industry
Category Codes List Manual.
Electronic Reporting
To complete this survey online go to:
http://bhs.econ.census.gov/BHS/acesict/index.html
Click on "Centurion" and use your Username and Password to login.
Username:
Password:
YOUR RESPONSE IS REQUIRED BY LAW. Title 13, United States Code, requires businesses and other organizations that receive this questionnaire
to answer the questions and return the report to the U.S. Census Bureau. By the same law, YOUR REPORT IS CONFIDENTIAL. It may be seen only
by persons sworn to uphold the confidentiality of Census Bureau information and may be used only for statistical purposes. Further, copies retained
in respondents’ files are immune from legal process.
Respondents are not required to respond to any information collection unless it displays a valid approval number from the Office of Management
and Budget. This 8-digit number appears at the top of this page.
USCENSUSBUREAU
Page 1
18110015
§3,!0¤
(Please correct any errors in name, address, and ZIP Code.)
Page 2
2010 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
18110023
§3,!8¤
Industry Category Codes – Continued:
FORM ICT-1(Long)
Page 3
FROM THE DIRECTOR
U.S. CENSUS BUREAU
The U.S. Census Bureau is conducting its Information and Communication Technology Survey (ICTS) and needs your assistance in
completing the enclosed survey form.
The ICTS supplements the Annual Capital Expenditures Survey and is a key source of information about U.S. economic
performance. These data are very important for calculating the investment component of the Gross Domestic Product and
estimates of capital stock. The ICTS data also help U.S. businesses identify market opportunities, develop new products, and
conduct strategic planning.
Your participation in the survey is mandatory under Title 13, United States Code. Title 13 also requires the Census Bureau to keep
your response confidential and use the information you provide for statistical purposes only. Moreover, your responses are
immune from disclosure as part of any legal process.
We recognize that completing this survey imposes a burden on respondents. However, your response is very important to us and
will help to ensure the completeness and accuracy of our survey results. To reduce overall reporting burdens, we have limited the
survey to the smallest number of representative firms required for data accuracy. We also encourage respondents to use estimates
if book figures are not available.
Please review the instructions, complete the form, and return it within 30 days. The instructions describe how to report
for each item. Returning your form promptly helps us keep follow-up costs down. If you have any questions or comments, please
call us toll-free at 1-800-528-3049.
Thank you for your cooperation and attention to this important initiative.
Sincerely,
Robert M. Groves
Director
Enclosure
PLEASE REFER TO THE ENCLOSED INSTRUCTIONS AND
INDUSTRY CATEGORY CODES LIST MANUAL.
• SURVEY SCOPE – This survey collects expenditure data for nonfarm
companies, organizations, and associations operating within the United
States. This includes churches and other non-profit
organizations, government owned but privately operated
organizations, tribal business operations, and agricultural
services. Agricultural production should be excluded.
• SURVEY PERIOD – Report data for calendar year 2010. Refer to
page 1 of the instruction manual if your records are on a
fiscal year basis.
• If your company ceased operations during the survey year,
complete the form for the period of time the company was in
operation.
• Reasonable estimates are acceptable.
• Report dollar
values rounded
to thousands.
Example: If figure is
$1,179,125,628.00
report
Bil.
Mil.
Thou.
Dol.
1
1 7 9
1 2 6
• Please complete and return the form in the envelope provided by the
due date shown on the top of the page with your mailing address.
To request another survey form or an extension of time for filing,
call 1–800–528–3049.
• To return the form by FAX, fax to 1–800–438–8040.
• If you have any questions regarding this survey or need help
completing it, call 1–800–528–3049.
FORM ICT-1(Long)
18110031
§3,!@¤
DEFINITIONS AND GENERAL INSTRUCTIONS
Page 4
SAMPLE COPY
DO NOT SUBMIT.
This is a guide for completing the form. It is intended to supplement
the enclosed instruction booklet.
For more information, refer to: http://www.census.gov/csd/ict
Complete one form for
each industry in which
the company operates.
2010 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
Report for all domestic operations only. Reasonable estimates are acceptable. Exclude depreciation.
Report data for discontinued operations that are being held for sale.
➤
ITEM 1 Enter Industry Category Code from cover page
§3,!R¤
Report capitalized
computer software
expenditures developed
or obtained for internal
use during the year. Also
include capitalized loaded
payroll directly related to
software development.
Report non-capitalized
purchases and upgrades of
equipment. If there are
service agreements, refer
to the instructions booklet.
Exclude maintenance and
repairs and items for which a
depreciation account has
been established.
ITEM 2 EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
311
313
Computer and Peripheral Equipment
Mainframes, personal computers, laptops, workstations,
terminals, computer servers, printers, plotters, monitors,
storage devices, personal digital assistants (PDAs), automatic
teller machines (ATMs), point of sale terminals, etc.
Non-capitalized Purchases
Capitalized Expenditures
(Excluding purchased computer
and communication services and
maintenance and repairs)
(810)
$Bil.
Mil.
Non-capitalized Operating
Leases and Rental
Payments
(Excluding maintenance and
repairs)
(901)
Thou.
Dol. $Bil.
Mil.
(902)
Thou.
Dol. $Bil.
Mil.
Thou.
Dol.
Information and Communication Technology Equipment,
Excluding Computer and Peripheral Equipment
Central office switching equipment, telephones (wired and
wireless) and telephone apparatus, facsimile equipment, bridges,
routers, gateways, portable transmitting and receiving antennas,
communications satellites, cable television equipment, global
positioning system (GPS) equipment, radio and television studio
broadcasting equipment, fire detection and alarm systems,
intercom systems, etc.
316
Electromedical and Electrotherapeutic Apparatus
Medical ultrasound equipment, defibrillators, electrocardiographs,
magnetic resonance imaging equipment, electromedical
endoscopic equipment, etc.
ITEM 3 COMPUTER SOFTWARE EXPENDITURES
Capitalized Purchases
and Payroll for
Developing Software
(Including Payroll for Developing Software)
318
Computer Software (Including Payroll for Developing
Software)
• Prepackaged (off-the-shelf), vendor customized, and internally
developed software.
• Costs related to software development (for internal use
and/or resale) including loaded payroll (salaries, wages,
benefits, and bonuses).
Non-capitalized Purchases
and Payroll for Developing
Software
Non-capitalized Software
Licensing and Service/
Maintenance Agreements
(Excluding maintenance and
repairs)
(Including leased software)
(810)
$Bil.
Mil.
(901)
Thou.
Dol. $Bil.
Mil.
For each type of
equipment, report
payments made in
exchange for use of
equipment with no
transfer of ownership,
e.g. rent and operating
lease payments. In
multi-year rental
agreements, report
only the figure for the
current year. Exclude
capital leases.
(902)
Thou.
Dol. $Bil.
Mil.
Thou.
Dol.
18110049
Report capitalized ICT
equipment expenditures.
Exclude maintenance and
repairs and items charged as
current operation expenses.
• Complete a separate page for each industry in which this company operated and had capitalized or non-capitalized ICT expenditures in 2010.
• The list of Industry Category Codes on the cover page are the industries in which we expected this company to have operations in 2010.
• If you had expenditures in more than 5 industries, photocopy this page for additional space.
• If your company did not have any capitalized or non-capitalized ICT expenditures for the 2010 reporting period, enter "0" in the appropriate cell(s).
• Exclude other IT payroll.
In this cell, report one-time or periodic purchases or upgrades for software.
Include site and seat licenses if purchased on a one-time or periodic basis; include
operating systems, applications, back-office software, etc. Also include the portion
of loaded payroll directly related to software development (whether the developed
software is for internal use or resale). Such payroll figures include salaries, wages,
benefits, and bonuses. Exclude payroll related to other IT functions.
In this cell, report expenses for software under
operating leases. Include site and seat licenses for
software if they are part of an agreement to renew
on a regular basis, e.g. operating systems,
tax-preparation applications, etc. Also include
service agreements for software. Exclude
one-time purchases or upgrades of software.
FORM ICT-1(Long)
Page 5
2010 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
Report for all domestic operations only. Reasonable estimates are acceptable. Exclude depreciation.
Report data for discontinued operations that are being held for sale.
ITEM 1
•
•
•
•
Complete a separate page for each industry in which this company operated and had capitalized or non-capitalized ICT expenditures in 2010.
The list of Industry Category Codes on the cover page are the industries in which we expected this company to have operations in 2010.
If you had expenditures in more than 5 industries, photocopy this page for additional space.
If your company did not have any capitalized or non-capitalized ICT expenditures for the 2010 reporting period, enter "0" in the appropriate cell(s).
ITEM 2
311
EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
Non-capitalized
Purchases
Capitalized
Expenditures
Computer and Peripheral Equipment
Mainframes, personal computers, laptops, workstations, terminals,
computer servers, printers, plotters, monitors, storage devices,
personal digital assistants (PDAs), automatic teller machines (ATMs),
point of sale terminals, etc.
313
➤
Enter Industry Category Code from cover page
(Excluding purchased
computer and
communication services and
maintenance and repairs)
(Excluding maintenance and
repairs)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized
Operating Leases and
Rental Payments
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
Information and Communication Technology Equipment,
Excluding Computer and Peripheral Equipment
316
Electromedical and Electrotherapeutic Apparatus
Medical ultrasound equipment, defibrillators, electrocardiographs,
magnetic resonance imaging equipment, electromedical endoscopic
equipment, etc.
ITEM 3
318
COMPUTER SOFTWARE EXPENDITURES
(Including Payroll for Developing Software)
Capitalized Purchases
and Payroll for
Developing Software
Computer Software (Including Payroll for Developing Software)
• Prepackaged (off-the-shelf), vendor customized, and internally
developed software.
• Costs related to software development (for internal use
and/or resale) including loaded payroll (salaries, wages,
benefits, and bonuses).
Non-capitalized Purchases
and Payroll for Developing
Software
(Excluding maintenance
and repairs)
(Including leased software)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized Software
Licensing and Service/
Maintenance Agreements
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
• Exclude other IT payroll.
http://www.census.gov/csd/ict
FORM ICT-1(Long)
18110056
§3,!Y¤
Central office switching equipment, telephones (wired and wireless) and
telephone apparatus, facsimile equipment, bridges, routers, gateways,
portable transmitting and receiving antennas, communications satellites,
cable television equipment, global positioning system (GPS) equipment,
radio and television studio broadcasting equipment, fire detection and
alarm systems, intercom systems, etc.
Page 6
2010 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
Report for all domestic operations only. Reasonable estimates are acceptable. Exclude depreciation.
Report data for discontinued operations that are being held for sale.
ITEM 1
•
•
•
•
Complete a separate page for each industry in which this company operated and had capitalized or non-capitalized ICT expenditures in 2010.
The list of Industry Category Codes on the cover page are the industries in which we expected this company to have operations in 2010.
If you had expenditures in more than 5 industries, photocopy this page for additional space.
If your company did not have any capitalized or non-capitalized ICT expenditures for the 2010 reporting period, enter "0" in the appropriate cell(s).
ITEM 2
311
EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
Non-capitalized
Purchases
Capitalized
Expenditures
Computer and Peripheral Equipment
Mainframes, personal computers, laptops, workstations, terminals,
computer servers, printers, plotters, monitors, storage devices,
personal digital assistants (PDAs), automatic teller machines (ATMs),
point of sale terminals, etc.
313
➤
Enter Industry Category Code from cover page
(Excluding purchased
computer and
communication services and
maintenance and repairs)
(Excluding maintenance and
repairs)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized
Operating Leases and
Rental Payments
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
Information and Communication Technology Equipment,
Excluding Computer and Peripheral Equipment
316
Electromedical and Electrotherapeutic Apparatus
Medical ultrasound equipment, defibrillators, electrocardiographs,
magnetic resonance imaging equipment, electromedical endoscopic
equipment, etc.
ITEM 3
318
COMPUTER SOFTWARE EXPENDITURES
(Including Payroll for Developing Software)
Capitalized Purchases
and Payroll for
Developing Software
Computer Software (Including Payroll for Developing Software)
• Prepackaged (off-the-shelf), vendor customized, and internally
developed software.
• Costs related to software development (for internal use
and/or resale) including loaded payroll (salaries, wages,
benefits, and bonuses).
Non-capitalized Purchases
and Payroll for Developing
Software
(Excluding maintenance
and repairs)
(Including leased software)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized Software
Licensing and Service/
Maintenance Agreements
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
• Exclude other IT payroll.
http://www.census.gov/csd/ict
FORM ICT-1(Long)
18110064
§3,!a¤
Central office switching equipment, telephones (wired and wireless) and
telephone apparatus, facsimile equipment, bridges, routers, gateways,
portable transmitting and receiving antennas, communications satellites,
cable television equipment, global positioning system (GPS) equipment,
radio and television studio broadcasting equipment, fire detection and
alarm systems, intercom systems, etc.
Page 7
2010 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
Report for all domestic operations only. Reasonable estimates are acceptable. Exclude depreciation.
Report data for discontinued operations that are being held for sale.
ITEM 1
•
•
•
•
Complete a separate page for each industry in which this company operated and had capitalized or non-capitalized ICT expenditures in 2010.
The list of Industry Category Codes on the cover page are the industries in which we expected this company to have operations in 2010.
If you had expenditures in more than 5 industries, photocopy this page for additional space.
If your company did not have any capitalized or non-capitalized ICT expenditures for the 2010 reporting period, enter "0" in the appropriate cell(s).
ITEM 2
311
EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
Non-capitalized
Purchases
Capitalized
Expenditures
Computer and Peripheral Equipment
Mainframes, personal computers, laptops, workstations, terminals,
computer servers, printers, plotters, monitors, storage devices,
personal digital assistants (PDAs), automatic teller machines (ATMs),
point of sale terminals, etc.
313
➤
Enter Industry Category Code from cover page
(Excluding purchased
computer and
communication services and
maintenance and repairs)
(Excluding maintenance and
repairs)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized
Operating Leases and
Rental Payments
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
Information and Communication Technology Equipment,
Excluding Computer and Peripheral Equipment
316
Electromedical and Electrotherapeutic Apparatus
Medical ultrasound equipment, defibrillators, electrocardiographs,
magnetic resonance imaging equipment, electromedical endoscopic
equipment, etc.
ITEM 3
318
COMPUTER SOFTWARE EXPENDITURES
(Including Payroll for Developing Software)
Capitalized Purchases
and Payroll for
Developing Software
Computer Software (Including Payroll for Developing Software)
• Prepackaged (off-the-shelf), vendor customized, and internally
developed software.
• Costs related to software development (for internal use
and/or resale) including loaded payroll (salaries, wages,
benefits, and bonuses).
Non-capitalized Purchases
and Payroll for Developing
Software
(Excluding maintenance
and repairs)
(Including leased software)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized Software
Licensing and Service/
Maintenance Agreements
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
• Exclude other IT payroll.
http://www.census.gov/csd/ict
FORM ICT-1(Long)
18110072
§3,!i¤
Central office switching equipment, telephones (wired and wireless) and
telephone apparatus, facsimile equipment, bridges, routers, gateways,
portable transmitting and receiving antennas, communications satellites,
cable television equipment, global positioning system (GPS) equipment,
radio and television studio broadcasting equipment, fire detection and
alarm systems, intercom systems, etc.
Page 8
2010 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
Report for all domestic operations only. Reasonable estimates are acceptable. Exclude depreciation.
Report data for discontinued operations that are being held for sale.
ITEM 1
•
•
•
•
Complete a separate page for each industry in which this company operated and had capitalized or non-capitalized ICT expenditures in 2010.
The list of Industry Category Codes on the cover page are the industries in which we expected this company to have operations in 2010.
If you had expenditures in more than 5 industries, photocopy this page for additional space.
If your company did not have any capitalized or non-capitalized ICT expenditures for the 2010 reporting period, enter "0" in the appropriate cell(s).
ITEM 2
311
EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
Non-capitalized
Purchases
Capitalized
Expenditures
Computer and Peripheral Equipment
Mainframes, personal computers, laptops, workstations, terminals,
computer servers, printers, plotters, monitors, storage devices,
personal digital assistants (PDAs), automatic teller machines (ATMs),
point of sale terminals, etc.
313
➤
Enter Industry Category Code from cover page
(Excluding purchased
computer and
communication services and
maintenance and repairs)
(Excluding maintenance and
repairs)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized
Operating Leases and
Rental Payments
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
Information and Communication Technology Equipment,
Excluding Computer and Peripheral Equipment
316
Electromedical and Electrotherapeutic Apparatus
Medical ultrasound equipment, defibrillators, electrocardiographs,
magnetic resonance imaging equipment, electromedical endoscopic
equipment, etc.
ITEM 3
318
COMPUTER SOFTWARE EXPENDITURES
(Including Payroll for Developing Software)
Capitalized Purchases
and Payroll for
Developing Software
Computer Software (Including Payroll for Developing Software)
• Prepackaged (off-the-shelf), vendor customized, and internally
developed software.
• Costs related to software development (for internal use
and/or resale) including loaded payroll (salaries, wages,
benefits, and bonuses).
Non-capitalized Purchases
and Payroll for Developing
Software
(Excluding maintenance
and repairs)
(Including leased software)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized Software
Licensing and Service/
Maintenance Agreements
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
• Exclude other IT payroll.
http://www.census.gov/csd/ict
FORM ICT-1(Long)
18110080
§3,!q¤
Central office switching equipment, telephones (wired and wireless) and
telephone apparatus, facsimile equipment, bridges, routers, gateways,
portable transmitting and receiving antennas, communications satellites,
cable television equipment, global positioning system (GPS) equipment,
radio and television studio broadcasting equipment, fire detection and
alarm systems, intercom systems, etc.
Page 9
2010 INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) SURVEY
Report for all domestic operations only. Reasonable estimates are acceptable. Exclude depreciation.
Report data for discontinued operations that are being held for sale.
ITEM 1
•
•
•
•
Complete a separate page for each industry in which this company operated and had capitalized or non-capitalized ICT expenditures in 2010.
The list of Industry Category Codes on the cover page are the industries in which we expected this company to have operations in 2010.
If you had expenditures in more than 5 industries, photocopy this page for additional space.
If your company did not have any capitalized or non-capitalized ICT expenditures for the 2010 reporting period, enter "0" in the appropriate cell(s).
ITEM 2
311
EQUIPMENT EXPENDITURES
(Report Computer Software in Item 3)
Non-capitalized
Purchases
Capitalized
Expenditures
Computer and Peripheral Equipment
Mainframes, personal computers, laptops, workstations, terminals,
computer servers, printers, plotters, monitors, storage devices,
personal digital assistants (PDAs), automatic teller machines (ATMs),
point of sale terminals, etc.
313
➤
Enter Industry Category Code from cover page
(Excluding purchased
computer and
communication services and
maintenance and repairs)
(Excluding maintenance and
repairs)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized
Operating Leases and
Rental Payments
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
Information and Communication Technology Equipment,
Excluding Computer and Peripheral Equipment
316
Electromedical and Electrotherapeutic Apparatus
Medical ultrasound equipment, defibrillators, electrocardiographs,
magnetic resonance imaging equipment, electromedical endoscopic
equipment, etc.
ITEM 3
318
COMPUTER SOFTWARE EXPENDITURES
(Including Payroll for Developing Software)
Capitalized Purchases
and Payroll for
Developing Software
Computer Software (Including Payroll for Developing Software)
• Prepackaged (off-the-shelf), vendor customized, and internally
developed software.
• Costs related to software development (for internal use
and/or resale) including loaded payroll (salaries, wages,
benefits, and bonuses).
Non-capitalized Purchases
and Payroll for Developing
Software
(Excluding maintenance
and repairs)
(Including leased software)
(901)
(902)
(810)
Bil.
Mil.
Thou.
Dol. Bil.
Non-capitalized Software
Licensing and Service/
Maintenance Agreements
Mil.
Thou.
Dol. Bil.
Mil.
Thou.
Dol.
• Exclude other IT payroll.
http://www.census.gov/csd/ict
FORM ICT-1(Long)
18110098
§3,!¥¤
Central office switching equipment, telephones (wired and wireless) and
telephone apparatus, facsimile equipment, bridges, routers, gateways,
portable transmitting and receiving antennas, communications satellites,
cable television equipment, global positioning system (GPS) equipment,
radio and television studio broadcasting equipment, fire detection and
alarm systems, intercom systems, etc.
Page 10
REPORTING PERIOD COVERED
FROM
a. Do the reported data cover the calendar year 2010?
Month
95
1
YES
➤
NO – Specify period covered
2
Day
TO
Year
Month
Day
Year
Month
Day
Year
Month
Day
Year
4
3
OWNERSHIP INFORMATION
a. Was this company in operation on December 31, 2010?
96
1
YES
2
NO – Give date operations ceased
➤
3
b. Did the ownership of this company change during the year ending December 31, 2010?
97
1
c. Name of new operator/company
Number and street address
Contact name at new company
City
State
ZIP Code
Contact area code & phone number
Please explain any large or unusual changes to your company’s reported domestic ICT expenditures.
CERTIFICATION – This report is substantially accurate and has been prepared in accordance with instructions.
Name of person to contact regarding this report (Please print or type)
Signature of authorized official
Telephone
number
Area code
Number
Ext.
Area code
18110106
§3,"’¤
REMARKS
3
➤
2
➤
YES – Specify date of change
AND fill in c. below
NO
Number
Fax
E-mail address
Month
Day
Year
Date
Please be sure to correct any name, address, and ZIP Code errors on the imprinted address on page 1 of this form booklet.
PLEASE RETURN YOUR
COMPLETED FORM TO
U.S. Census Bureau
1201 East 10th Street
Jeffersonville, IN 47132-0001
OR
FAX the form to 1–800–438–8040
THANK YOU FOR YOUR COOPERATION AND ASSISTANCE IN THIS SURVEY.
FORM ICT-1(Long)
File Type | application/pdf |
File Title | ict1lgp01.g |
File Modified | 2011-01-27 |
File Created | 2011-01-27 |