Date |
Report No. |
Title |
Date April 30, 1981 |
Report No. AFMD-81-61 |
Title
UNITED STATES GENERAL ACCOUNTINGOFFICE
WASHINGTON, D.C. 20548 ACCOUMING MANAGEMENT AND FINANCIAL DIVISION 115076 B-203001 The Honorable The Secretary Caspar W. Weinberger of Defense Dear Mr. Secretary: Subject: Action 1Billings Needed to Improve Timeliness for Sales to Foreign (AFMD-81-61) of rmy This report discusses our review of the Army accounting system used to bill and collect for foreign mi... |
Date March 30, 1981 |
Report No. PAD-81-69 |
Title
COMPTROLLER GENERAL
WASHINGTON - OF
D.C. THE
2054 UNITiD STATES B-202447 .The Honorable James Jones Chairman, House Budget Committee U.S. House of Representatives Dear Mr. Chairman: March 30, 1981 II III
114839 Graved Administrative‘Practices Can Result in Further Budget Reductions (PAD-81-69) ;I Following our March 3, 1981, testimony on the President's "Program for Economic Recovery," your repr... |
Date June 3, 1980 |
Report No. FGMSD-80-47 |
Title
_ ::.‘” RELEASED lw iiheQffree CV of RE!8~RiCTEO Bhwwamtirtq -Hot Offke to be released owtskle the Qsneml except on ths basis of s-p&fCc qqww&j 1l2U3 BY THE COMPTRCCY-&KERA~ Lv?.+p , Report To The Chairman, ittee On Appropriations House Of Representatives
OF THE UNITED STATES llliiiiliil!l~~~~~~~ Y Correct Balance Of Defense’s Foreign -Military Sales TrustFund Unknown
The Department of Defen... |
Date May 14, 1980 |
Report No. 112299 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 10:00 a.m. Wednesday, May 14, 1980 STATEMENT OF J. KENNETH FASICK DIRECTOR INTERNATIONAL DIVISION BEFORE THE SUBCOMMITTEE ON EAST ASIAN AND PACIFIC AFFAIRS
,ii i, ; : SENATE COMMITTEE ON FOREIGN RELATIONS ON 6 r- IMPLEMENTATION OF THE TAIWAN RELATIONS ACT L
Mr. Chairman and Members of the the Subcomm... |
Date May 7, 1980 |
Report No. FGMSD-80-58 |
Title
MAY 7,1980
0-198250 The Honorable Frank Church Chairman, Committee on Foreign Relations United States Senate Dear Mr. Chairman: Improvements Needed in Accounting L-- oreign Student Participation in Training Programs (FGMSD-80-58) for Defense III)(( I III I
112279 Subject: In your letter of January 15, 1980, and during subsequent discussions with your office, concerns were expressed that increases ... |
Date April 15, 1980 |
Report No. FGMSD-80-48 |
Title
r*Ic . BY THE COMPTROLLER GENERAL Report To The Chairman, Committee On Foreign Relations United States Senate OF THE UNITED STATES Statistical Data On Department Of Defense Training Of Foreign Military Personnel
This report provides statistical data on military training provided foreign students by the Department of Defense. The information shows the number of students trained, the countries invol... |
Date Feb. 28, 1980 |
Report No. 111681 |
Title
United States General Accounting 20548 Washington, D.C. Expected Thursday, Statement Charles of Office FOR RELEASE ON DELIVERY at 2:00 p.m.
February 28, 1980 D. Hylander International Division Deputy Director, before Subcommittee of House Committee the on Africa the on Foreign on Affairs 0 Program Program in and Zaire // +4 IL’/ ,&he Foreign Mr. Chairman JEh%LFood-For-Peace Military Sales of the... |
Date Jan. 4, 1980 |
Report No. ID-80-9 |
Title
c BY THE COr\s?l~~~8l”iF-L Report To The Committee RE;sTRICTED Aceounttn$f k* DI,ice outo:de the Qe+nenl ~~~ to be released except on the basis of WecifiC ~P~vd 11 Izss” On Foreign Relations United States Senate
(ljF”:.---HE W-TED STATES RELEASED What Would be the Impact of Raising Or Repealing The Commercial Arms Sales Ceiling?
Congress has prohibited the commercial sale of major defense eq... |
Date Dec. 3, 1979 |
Report No. FGMSD-80-2 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 w OWlStON OF FINANCIAL GWsRALMANAGLMQrrsTuolgf AND DECEMBER 3.1979 B-165731 The Honorable The Secretary Harold Brown of Defense 110987 Dear Mr. Secretary: Subject: Response to Defense Comptroller's Comments on GAO's Report Entitled "Improperly Subsidizing the Foreign Program--A Continuing Problem" Mar. 22, 1979) , In a June 15, 1979, l... |
Date July 25, 1979 |
Report No. FGMSD-79-47 |
Title
REPORT THE B'Y'
STATES OF THEUNITED * / i Earlier this year, the celled and/or the reduced about $10.6 billion in undelivered orders. Senators Max Riegle, Jr. questioned of I ran’s actions. Iranian government canDefense Department billion of Iran’s $12.6 foreign military sales Baucus and Donald W. GAO about the effects In summary, GAO said that one way to protect the financial interests of the... |
Date June 1, 1979 |
Report No. FGMSD-79-36 |
Title
OF THE UNITED STATES Since 1970, GAO has been reporting that although Government-owned assets are used to produce items sold to other countries, these countries have not been charged for the use of those assets. The result has been millions of dollars of subsidies. Although Defense has made a marked improvement in its efforts to recover these costs, certain problems remain. Roughly $10 million has... |
Date May 17, 1979 |
Report No. FGMSD-79-33 |
Title
REPORTBY THE . I nagement s Program
For years, Defense has had accounting and financial management problems in its foreign military sales program. Those problems have resulted in the failure to charge other governments hundreds of millions of dollars and in the inability to properly account for what has been done with billions of their dollars. In the past decade, GAO has issued over 30 reports co... |
Date May 15, 1979 |
Report No. FGMSD-79-31 |
Title
REPORT BY THE r
()F THE UNITEDSTATES ~~~~ll~~~ll~l~l~ LMlo9357* nse Department Continues The Foreign Military Sales Not Charging For ntory Losses
GAO reported in September 1977 and August 1978 that the Defense Department was losing millions of dollars because normal inventory losses were not being recovered on foreign military sales. The Arms Export Control Act was amended in September 1978 to exp... |
Date March 22, 1979 |
Report No. FGMSD-79-16 |
Title
‘E%’ COMPTROLLER GENERAL THE Report ToThe Congres
OF THE UNITED STATES Improperly Subsidizing The Foreign Military Sales ProgramA Continuing Problem
Over the years, GAO has issued numerous reports on the Department of Defense’s continued failure to operate the foreign military sales program at no loss to the Government, as intended by law. This failure has resulted in large subsidies to the ... |
Date March 16, 1979 |
Report No. FGMSD-79-21 |
Title
GAO identified $1 .l billjon of inconsistencies and errors in accountmg for fiscal 1977 arms sales, Had the correct sales figure been known, the President’s fiscal 1978 arms sales ceiling, based on fiscal ,1977 sales, might have been set $420 mrlhon lower. GAO also identified $540 million in differences in sales information on the two systems Defense uses to account for the value of. forsales. F... |
Date Nov. 15, 1978 |
Report No. FGMSD-79-2 |
Title
DOCUMENT RBSUME
07684 rC324e -01 /t (K //, - Correct Balance of Navy's Foreign Military Sales Trust Fund Unknown. FGmSD-79-2; B-132900. Novester 15, 1978. Released November 15, 1978. 8 pp. Report to Rep. George H. Mahon, Chairman, House Committee on Appropriations; by Elmer B. Staats, Comptroller General. Issue Area; Accounting and Financial Reporting: Overobligations and Overexpenditures (2804). ... |
Date Oct. 17, 1978 |
Report No. PSAD-78-147 |
Title
1 /07sA2
.9, I.' DOCoUMf 1 '33 07520 - C296804@ ] st ricte lt - .ofonse Departmet Is lot Doing lrgeig slitmay Sales. 1fJ3-78-147s wt-eu lardlig Contracts for. B-165731. October 17, 1978. 33 pp..- 2 appendices (6 pr.- iegh TSo IMaziam Coapttion -;' -'. a-: lou Ciittt epoet to Rop. Jack Dtookf' C Se·c ity 0d0 Itioa3: Goernment OperatiousIt Igeislast -nel. b.Stants, Cottollr Subcommittee; by lor of ... |
Date Oct. 3, 1978 |
Report No. 107404 |
Title
DOCUwENT RESUBE
07404 - jC2787996 Budget Authority for Foreign PP. ilitary Sales. October 3, 1978. 6 Testimony before the Housoe Committee on Budget: National Security and International Affairs Task Force; by Harry S. Havens, Director, Program Analysis Div. Contact: Program Analysis Div. Organization Concerned: Department of Defense. Congressional Relevance: House Committee on Budget: National Sec... |
Date Sept. 29, 1978 |
Report No. FGMSD-78-60 |
Title
DOCUIENT RBSUBE
07389 - [C27879031 (Accounting Systems for Repair and eplacoent of quipment Sold to Foreign Governments], GLSD-78-60; B-174901. September 29, 1978. 6 pp. Report to Secretary, Departneit of Defense; by D. L. Scantlebury, Director, Financial ad General anagement Studies Di,. Issue Area: Accounting and FinancLal Reporting (2800). Contact: Financial and General anagement Studies iv. Bu... |
Date Sept. 27, 1978 |
Report No. ID-78-56 |
Title
DOCUHItT RESUME
,';439 - [C2727827 Suamary of Efforts To Recover U,. Government Military Sales. ID-78-56; B-165731. September Costs in Foreign 27, 1978. 36 pp. + 2 appendices (4 pp.). Report to the Congress; by Xlmor B. Staats, Comptroller General. Issue Area: International Economic and Military Programs: Foreign Military Sales (605). Contact: International Div. Budget Function: National Defense: ... |
Date Sept. 26, 1978 |
Report No. FGMSD-78-48A |
Title
’ I$ THECOMPXlLil’_R GENERAL Report ToThe Congress
OF THEUNITED STATES lclllll~~l~~~~~~~lllll lllll Ill11 llllllll Cod Waivers Under The Foreign Military Sales Program: More Attention And Control Needed
After the Arms Export Control Act was passed x-r June 30, 1976, Defenseauthcrized or considered cost waivers totaling over LSCO millior. on sales to foreign countries. The act povides that unde... |
Date Sept. 26, 1978 |
Report No. FGMSD-78-48 |
Title
DOCUMENT RESUfE
07388 - [C27879061 (Confidential) Cost aivers under the Foreign ilitary Salec Program: ore Attention and Control Needed. FGMSD-78-48; B-174901. September 26, 1978. Report to the Congress; by Elmer B. Staats, Comptroller For unclassified digest, see General. 07085, Vol. 2, ssue 13. Issue Lrea: Accounting and inancial Repor't.g (2800). Contact: Financial and General Management tudies... |
Date Sept. 1, 1978 |
Report No. ID-78-51 |
Title
DOCUMENT RBSUH
07156 - ([24875143 Profiles of dilitnry Assistance Advisory GrouFs in 15 Cou.tries. Ir-78-51; -165731. September 1, 1978. 126 pp. Staff study by J. Kenneth Fasick, Director, InteJ:national Div. Isue rea: Internatiomal Economic and ilitary rograms (600). ,cntact: International Div. Ludget Function: National Defense: Department Silitary (except procuremen & contracts) of Defense Organ... |
Date Aug. 28, 1978 |
Report No. LCD-78-432 |
Title
DOCOUENT RBESzn
07237 - (B2427476j [Zrmy underpricing of Machine Guns Sold to Foreign Governments]. LCD-78-432; B-183318. August 28, 1978. 3 pp. Report to Secretary, Department of Defense; ty R'chard B. Gutmann, Director, Logistics and Cosmunicaticns Civ. Issue Area: Procedures to Assure Sufficient. Not Excessive, Saterial Requisitioning. (719); international Economic and military Programs: Foreig... |
Date Aug. 25, 1978 |
Report No. FGMSD-78-51 |
Title
DOCUMENT BESUME
07079 - [E2427470] The Department of Defense Continues To ImprcFerly Subsidize Foreign Military Sales. FGMSD-78-.51; B-174901. August 25, 1978. 36 pp. + appendix (2 pp.). Report to the Congress; by Elmer B. Staats, Ccmptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function: Miscellaneous: Financ... |
Date Aug. 16, 1978 |
Report No. PAD-78-21 |
Title
DOCUBENT RESUBE
06791 - [B23073841 Comparative Life Cycle Cost: a Case Study, PAD-78-21; B-163058.
August 16, 1978. 18 pp. Staff st'dy by Sorton A. Myers, Acting Eirector, Prcrc-a Analysis Div. issue Area: Alternative Apprcaches or Sethods to Achieve Federal Program Objectives (3600). Contact: Program Analysis Div. ,.OAqet Function: natlonal Defanse: Weapon systems (057); a tional Defense: Departm... |
Date July 27, 1978 |
Report No. PAD-78-72 |
Title
Foreign tantially
The Office of Management and Budget and the Department of Defense recently changed the method of recording budget authority within the foreign military sales trust fund. The level of that program is now greatly understated--by $2.6 billion in fiscal year 1977. The new procedure is contrary to sound budgetary policy and decreases congressional budgetary control over foreign milita... |
Date July 25, 1978 |
Report No. FGMSD-78-47 |
Title
DOCUSENT RBBS 06517 - E r82087100] (Restricted)
Sales Progras.
18 Fp. + 2 appendices (4 Inadequate iethods Still Used To Account for and RBccver Personnel Costs of the foreign BilitarO
FGMSD-78-47; pp.) B-1749C1. July 25, 1978. Report to Sen. Warren G. Hagausan,
Appropriations; ChairCan, Senate Commiattee cn by Elaer B. jt,'ats, Ccsptrcilez General. Issue Area: accounting and Financial RepFeting: ... |
Date May 26, 1978 |
Report No. LCD-78-226 |
Title
DOCMBENT iBUMUl 06203 - [ B1506332 ] [Transportation Policies and Practices of the Department of Defense]. LCD-70-2261 B-165069. Bay 26, 1978, 2 pp. Repo.:t to Rlp. George B. asahon Chairman* louse Committee on Appropriations; by Robert f. Keller, Deputy Cesptroller General. Issue Area: Int.rhational Economic and hilitacy grograms: Foreign ilitary Sales C605); Progras and Budget 'nfoumatit, for Co... |
Date May 15, 1978 |
Report No. PSAD-78-101 |
Title
DOCUMENT RESUME
07075 - [B2647694] (Secret) Foreign Military Sales of '5, F-15, FP-16 and 1-18 Aircraft. PSAD-78-101; B-163058. HF, 15, 1978. Report to Rep. Lee H. Hamilton, Chairman, House Committee on International Relations: Europe and the Middle East Subcommittee; by Elmer B. Staats, Comptroller General. Unclassified Digest Not Available. Issue Area: Federal Procurement of Goods and Services (... |
Date May 4, 1978 |
Report No. 105719 |
Title
DOCUMENT RESUIE
05719 - 'Bi296259] The Sale of Sixty F-15s to Saudi Arabia., lay 4, 1978. 7 pp. elations; by Testimony before the Senate Committee on Foreign and Systems Jerome H. Stolarow, Deputy Director, Procurement Acquisition Div. Contact: Procurement and Systems Acqulsiticn Div. Organization Concerned: Department of Defense; Departmeat of State. Congressional Relevince: Senate Committee Cn F... |
Date May 1, 1978 |
Report No. PSAD-78-96 |
Title
DCCURINT 05717 B1286228 BESUBE (Restricted/Confidectial) ay 1, The Sale of F-15s to Saudi Arabia. PSAD-78-96; E-163058. 1978. 1 pp. Report. Unclassified digest not available. Issue Area: Federal Procurement of Goods ad Services 1900); International Economic and ilitary Programs; Foreign Military Sales 605). Contact: Pocurement and Systems cquisition Div. Budqet Function: National Defense (050; Int... |
Date April 24, 1978 |
Report No. PSAD-78-36 |
Title
DCCUdENT 05793 B1166109 ESUn! Status of the Air Force's -16 Aircraft Prcgraa. B-163058. April 24, 1978. 35 pp. Report to the Congress; by Elmer B. PSAD-78-36; Staats, Comptroller General. Issue Area: Federal Procurement of Goods and Services: Notifying the Congress of Status of Important Procurement Programs (1905); International Economic amd ilitary Programs (600). Cuntact: Procurement and System... |
Date April 12, 1978 |
Report No. FGMSD-78-30 |
Title
DOCUMENT RESUME
05676 - [ B108605 ] Ares Sales Ceiling Based on Inconsistent and ErLoneous ata. FGMSD-78-30; B-174901. April 12, 1976. Released April 19, 1978.
2 pp. + 2 appendices (8 pp.). Report to Rep. Lee H. Hamilton; by Elmer B. Staats, Comptroller General. Issue Ai:ea: Accounting and Financial Reporting: Government Operations and Useful Information 2811); Internaticnal Economic and Military ... |
Date April 11, 1978 |
Report No. FGMSD-77-20 |
Title
DCCURBNT RBSUME C5674 - [!10259671 The Department of Defense's Continued Failure To Charge for Using Government-Owr.ed Plant and Equiplent for Foreign Military Sales Lo'ts Millions, FGMSD-77-20; B-1749O1. April 11, -1978. 25 pp. + 5 appendices (17 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting 42800). Centact: Financial and Gen... |
Date Feb. 14, 1978 |
Report No. 105784 |
Title
DOCUMENT RESUE
05784 Bl166129] fReimbursement f Foreign Military Sales to Saudi Atabia]. February 14, 1978. 2 pp. Report to Commander, Department of TanK-Automotive Hateriel Readiness the Army: Army Ccmand, Warren, I; by Henry W. Cnnor, Associate Directcr, Logistics and Ccmmunications Div. Contact: Logistics and Communications iv. Orqanization Concerned: Department of the Army. A foreign military ... |
Date Feb. 14, 1978 |
Report No. 090244 |
Title
|
Date Nov. 1, 1977 |
Report No. FGMSD-77-81 |
Title
DCOMEZT RESOE 04024 B30743301 4 jiJt/ Loss of Accounting Integrity in Air Force Procureseut Appropriations. FGMSD-77-81; B-13290C. November 1, 1977. 12 p. Report to Rep. George B. aho u , Chairman, douse Commitcee n Appropriations. by Robert F. Keller, Acting Ccaptrcller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General a&nagement Studies Div. inancial ... |
Date Nov. 1, 1977 |
Report No. LCD-77-446 |
Title
|
Date Oct. 26, 1977 |
Report No. ID-77-19A |
Title
DOCIJMERT FESUHE 03686 - [E3004272] Pers-actfves on Military Sales to Saudi Arabia. ID-77019A: B-165731. October 26, 1977. 43 pp. + 7 appendices (7 pp.). Report to the Congress:
General. Issa e Area: International by Robert P. Keller, Acting Ccmptroller International. Ecmomic and Hilitazy Programs (600); Economic and Military Program: Foreign
(605). Div. nilitarg Sales Contact: International Budge... |
Date Oct. 21, 1977 |
Report No. FGMSD-77-22 |
Title
DOCUMENT BESU!'
03733 - [B29942401 ] '-ad) Inadequate Methods Used to Account for and Recover Personnel Costs of the Foreign Military Sales Program. FGnSD-77-22; B-165731. October 21, 1977. 23 pp. + 2 appendices (6 pp.). Report to Sen. John C. Stennis, Chairman, Senate Committee on Armed Services; by Elmer B. Staats, Comptrcller General. Issue Area: Accounting and Financial Reporting: Collection o... |
Date Sept. 21, 1977 |
Report No. 104680 |
Title
DOCURBENT ISUV!
04680 B0185072 [Survey of Defense Accounting System for Assets Returned by Foreign Governments]. September 21, 1977. 3 pp. Report to Capt. l. ;.edlanc, Colan.ng Officer, Department of the avy: Internatioaal Logistics Control Office; by Allen R. Voss, Manager, Field Operations Div.: Regional Office (Philadelphia). Issue Area: Federal Procurement of Goods and Services (1900). Contact... |
Date Sept. 19, 1977 |
Report No. 103402 |
Title
DOCUMENT RESUME
03402 A2653824] Issues concerning the Proposed Sale of E-3 Airborne Warning and Control System (AWACS) to Iran. September 19, 1977. 7 pp. Testimony before the Senate Committee on Foreign Relations; by Richard i. Gutmann, Director, Procurement and Systems Acquisition Div. Issue Area: International Econcmic and Military Programs: Foreign Military Sales (605)o Contact: Procurement and... |
Date Sept. 16, 1977 |
Report No. FGMSD-77-46 |
Title
DOCUMENT RESUME
03459 - [A26337t9]1 rCentralization of the Billing and Collecting Functions of the Foreign Military Sales Program). FGKS$D-77-46; B-174901. September 16, 1977. 5 pp. Report to Secretary, Department of Defense; by D. L. Scantlbury, Director, Financial and General Management Services niv. Issue Area: Accounting and Financial Reporting (28C£,). Contact: Financial and General Manageme... |
Date Sept. 8, 1977 |
Report No. FGMSD-77-43 |
Title
DCCUMENT RESUME
03463 - [A2!13644)] 04stLCctePd [Recovery of the Cost of Normal Inventory Operating Stock Losses cn Sales cf Articles to Foreign Governments]. FGMSD-77-43; B-174901. September 8, 1977. 9 pp. Report to Secretary, Department of Defense; by Harold L. Stugart (for D. L. Scantlebury, Directcr, Financial antd General KaLagement Studies Div.). issue Area: Accounting and Financial Reportin... |
Date Sept. 2, 1977 |
Report No. LCD-77-440 |
Title
DCCUMENT PESUME
03394 A2493627] Foreign Mtary Sales: A Potential Drain on the U.S. Defense Posture. LCD-77-440; B-165731. September 2, 1977. 40 pp. + 9 appendices (21 pp.). Report to "Ze Congress; by Elmer B. Staats, Comptroller General. Issue Area: Military Preparedness Plans (800); Facilities and Material Management (7001 -International Economic and Military Programs (600). Contact: Lcgistics an... |
Date Aug. 19, 1977 |
Report No. LCD-77-210 |
Title
DOCUMENT RES!UE f3081 A23535001 Improvements Are Needed to Fully Recover Transportation and Other Delivery Costs under the Foreign Military Sales Program. LCD-77-210; B-165731. August 19, 1977. 27 pp. Report to Secretary, Department of Defense; by Fred J. Shafer, Director, Logistics and Communications Div. Issue Area: Facilities and Material Management: Federal
Transprtation of Things (704). Conta... |
Date Aug. 5, 1977 |
Report No. OGC-77-26 |
Title
DOCUMFNT RESUME
03105 A22733771 rFourteenth and Fifteen+h Special Presidential Messages for Fiscal Year 19771. OGC-77-26; B-115398. August 5, 1977. 1 pp. + enclosure (3 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Contact: Office of the General Counsel: Special Studies and Analvsis. Budget Function: iscellaneous: Impoundment Control Act of 1974 (1005). Organization Concer... |
Date Aug. 5, 1977 |
Report No. 103246 |
Title
DOCUMENT RESUME
03246 - rA;3134581 (Restzicted) rReviiw of f-reign Military Sales Customer Assistance Team
Costs . Augqst 5, 1977. 2 pp. + enclosure (1 pp.). Report to Maj. Genm. Harold F. Hardin, Jr., Commander, Department of the Army: Army Tank-Autemotive Materiel Readiness Command, Warren, MIT; by Robert W. Ranlon, Regional Manager, Cincinnati (OR) Regional Office. Issue Area: Federal Prc,'-eie... |
Date July 25, 1977 |
Report No. LCD-76-455 |
Title
DOCUMENT RESUME 02770 - [A2133238] (O o Foreign Military Sales: A Potential Drain on the U.S. Defense Posture (Unclassified Digest). LCD-76-455. Jujy 25, 1977. Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: tMilitary Preparedness Plans (800); Intetnational Economic and Military Programs (600) ;Facilities and Material Management (700). Contact: Logistics and Communicat... |