an intangible asset quizlet

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Which of the following would not be amortized? An independent research company estimated that the remaining useful life of the trademark was 10 years. Companies account for intangible assets much as they account for depreciable assets and natural resources. On Bumper's income statement for the year ended December 31, 2017, how much amortization expense should it report? At the end of 3 years, Bumper plans to sell the customer list to another company for $62,500. The present value of these cash flows, discounted at Kust's market interest rate, is $3,050,000. Zak Company was able to acquire Clark at a bargain price. Truffle Inc. acquired a patent on January 1, 2014 for $7,800,000. The difference between the price paid to acquire another company and the fair market value of that company's net assets can be referred to as. An intangible asset must meet the following criteria: It is a non-physical asset that has value to the company. But other intangible assets are amortized.Goodwill Formula =Acquiring cost of the business – Net asset value of the company. It has a remaining legal life of 18 years. Lumberyard Inc. incurred the following costs during the year ended December 31, 2017. Goodwill is an intangible asset that can only be recognized if a company acquires another company. Expensing all R&D costs associated with internally created intangible assets could result in. Bumper estimates that this customer list will generate value for at least 5 years. The intangible asset is likely feasible. On December 31, 2013, the expected future cash flows from the patent are $387,500 per year for the next ten years. What balance will be reported on the December 31, 2017 balance sheet for the patent (if necessary, round your answer to the nearest dollar)? Cost include all acquisition costs and expenditures needed to make the asset ready for its intended use. Research and development equipment with alternative future uses in other research & development projects or otherwise. Marketing-related intangibles would include. Goodwill may exist even in the absence of specific costs to develop. Assets that are non-current, non-monetary, and non-physical. The book value of an asset will equal its fair market value at the date of sale if A) the plant asset is fully depreciated. A financial asset is a non-physical, liquid asset that represents—and derives its value from—a claim of ownership of an entity or contractual rights to future payments. Only intangible assets with an indefinite life are reassessed each year for impairment. An exclusive right to display a word, slogan, symbol, or emblem that distinctively identifies a company, product, or service is … Identify the costs to include in the initial valuation of intangible assets. Because of these latter uncertainties, companies are required to expense all research and development costs when incurred. Impairment occurs when the carrying amount of the intangible asset is not recoverable. For the most part, these costs are expensed as incurred, similar to the accounting for R&D costs. An intangible asset is a useful resource without any physical presence. It has a remaining useful life of 15 years. An example of a business that sells only intangible assets True and false statements about intangible assets The type of asset that is non-physical but holds value for a time Financial statements must disclose the total R&D costs charged to expense each period for which an income statement is presented. Musicians and singers can also have … If the sum of the expected future net cash flows (undiscounted) is less than the carrying amount of the asset, the company would measure and recognize an impairment loss. Cost include all acquisition costs and expenditures needed to make the asset ready for its intended use. A purchased limited-life intangible asset ________ amortized and is impairment tested using ________. On January 1, 2017, Bumper Corp. acquires a customer list for $400,000. While their intangible nature may make their value somewhat subjective, it is often these assets that govern the legality of business and the control of production. Indicate the presentation of intangible assets and related items. The value of a patent that a company would record on its books depends on how it acquired the patent. Intangibles are recorded at cost. 3. They do not amortize indefinite-life intangibles. Goodwill is a separate kind of intangible assets where goodwill is never amortized. Although they have no physical characteristics, intangible assets have value because of the advantages or exclusive privileges and rights they provide to a business. Goodwill vs. Other Intangible Assets: An Overview . These intangible assets compose what’s called the goodwill of your business. Tiburon estimates that the remaining useful life of the patent is useful life of 15 years. b. an asset which is currently being used to produce a product or service. The company estimates the future cash flows expected from use of the assets and its eventual disposal. Intellectual property rights assets, including trademarks, patents, licensing agreements, and trade secrets. One of the concepts that can give non-accounting (and even some accounting) business folk a … During October 2017, the company successfully defended its trademark, paying an additional $150,000 in legal fees during the process. faithful representation winning out over relevance. Major types are: (1) marketing-related intangibles, used in the marketing or promotion of products and serices; (2) customer-related, resulting from interactions with outside parties; (3) artistic-related, giving ownership rights to such items as plays and literary works; (4) contract-related, representing the value that arise from contractual arrangements, (5) technology-related, relating to innovations or technological advances; and (6) goodwill, arising from business combinations. The difficulties in accounting for R&D expenditures are: (1) identifying the costs associated with particular activities, projects, or achievements, and (2) determining the magnitude of the future benefits and length of time over which a company may realize such benefits. is; the recoverability test and then the fair value test. Proper accounting treatment by Zak is to report the excess of fair value over purchase price as, Capitalizing goodwill only when it is purchased in an arm's-length transaction, and not capitalizing any goodwill generated internally, is an example of. Unlike receivable, inventory, and patents that a company can sell or exchange individually in the marketplace, goodwill can be identified only with the company as a whole. Contra accounts are not normally shown. Let us consider the case of a business organization, say Company ABC, which buys a patent for $ 15,000 for a period of 15 years. Intangible Assets (IAS38) – Key characteristics. Few internally-generated intangible assets can be recognized on an entity's balance sheet. Examples of intangible assets include customer relationships, intellectual property, goodwill and brand awareness. Tiburon Corporation purchased a patent for $1,850,000 on November 30, 2015. Kust uses straight-line amortization for patents. More extensive examples of intangible assets ar A current asset is a. the last asset purchased by a business. 29. Many costs have characteristics similar to R&D costs. Describe the accounting procedures for recording goodwill. Quizlet flashcards, activities and games help you improve your grades. It was expected to have a 12 year life and no residual value. Identify the conceptual issues related to research and development costs. Describe the characteristics of intangible assets: Intangible assets have two main characteristics: (1) they lack physical existence, and (2) they are not financial instruments. B) a gain on disposal is recorded. Intangible assets in the music industry, for example, involve the copyrights to all of a musical artist's songs. Bryson Corporation purchased a limited-life intangible asset for $1,162,500 on May 1, 2015. Eisenhower Corporation purchased a patent for $1,850,000 on November 30, 2015. Kust Company acquired a patent on a manufacturing process on January 1, 2012 for $5,100,000. c) Expenditures are reliable and measurable. If goodwill is present, it too should be reported as a separate item. Additionally, intangible assets can be either infinite or definite. Assets without physical substance are created daily, continually expanding the definition of an intangible asset. Research and development equipment to be used on current and future projects. Goodwill is a "going concern" valuation and is recorded only when an entire business is purchased. Examples are start-up costs, initial operating losses, and advertising costs. The presentation of intangible assets in the financial statements (a)Includes reporting R&D costs as Which of the following costs of goodwill should be amortized over their estimated useful lives? An intangible asset is an asset that is not physical in nature. However, Intangible assets IAS 38 are non-monetary assets without physical substance like other assets. It was expected to have a 10 year life and no residual value. These intangible assets must usually be amortized over 15 years. Section 197 amortization rules apply to some business assets, but not to others. On July 1, 2017, Adele Company bought a trademark from Robert, Inc. for $2,750,000. It is valued at the purchase price less the fair value of net assets acquired. The intangible asset is a monetary asset. Intangible assets include patents, copyrights, trademarks, trade names, franchise licenses, government licenses, goodwill, and other items that lack physical substance but provide long‐term benefits to the company. Springsteen estimates that this customer list will generate value for at least 5 years. At what amount should Kern Corporation report its trademark on its December 31, 2017 balance sheet? 89The accounting for an intangible asset is based on its useful life. On the balance sheet, companies should report all intangible assets other than goodwill as a separate item. Overview of Intangible Assets An intangible asset is a non-physical asset that has a useful life of greater than one year. Explain the procedure for amortizing intangible assets. Examples of intangible assets with a limited-life include copyrights and patents. A "basket purchase" should allocate the cost on the basis of fair values. Cost of marketing research for a new product. R&D costs are not in themselves intangible assets, but R&D activities frequently result in the development of something a company patents or copyrights. Which of the following statements concerning intangible assets is correct? Which of the following is a factor to be considered in determining a limited-life intangible asset's useful life? The impairment rule for goodwill involves how many steps? Its unamortized cost on Robert's books was $1,600,000. The useful life should reflect the period over which these assts will contribute cash flows. Examples of intangible res… In Adele's 2017 income statement, what amount should be reported as amortization expense? An entity that acquires an intangible asset may use the revaluation model for subsequent measurement only if * 1 point The useful life of the intangible asset can be reliably determined. intangible asset: 1. The present value of these cash flows, discounted at Truffle's market interest rate, is $2,120,000. During January 2017, the company paid $300,000 in design costs to develop its trademark and $250,000 in legal and registration fees to secure the trademark. Which of the following is not an intangible asset arising from a government grant? 2. But the value of that inventory is greatly increased by intangible assets like brand recognition and a good reputation. Key Terms. Which of the following principles best describes the current method of accounting for research and development costs? Which of the following is not one of the major categories of intangibles? Kern Corporation began operating as a business in 2017. The fair market value of Clark's net assets exceed the price paid by Zak to acquire the company. Intangible assets have value thanks to the sole legal or intellectual rights they enjoy. A patent is classified as an intangible asset and is listed on a company’s balance sheet. purchase price, taxes), that can benefit the company. Intangible personal property is an item of individual value that cannot be touched or held. Intangible assets can have either identifiable or indefinite useful or legal lives. Intangible assets with a limited-life are amortized on a straight-line basis over their economic or legal life, based on whichever is shorter. Which of the following is considered a research activity? If the life of a limited-life intangible asset changes, the remaining carrying amount is amortized over the revised remaining useful life. Intangible assets also improve the value of other assets. Companies use a recoverability test and a fair value test to determine impairments for limited-life intangibles. 1. Otherwise, use a straight-line approach. The net identifiable assets of McKinley (including goodwill) had a fair value of $24,900,000 at that time. If intangibles are acquired in exchange for stock or other assets, the cost is fair market value of the consideration given or the fair market value of the intangible received, which ever is more clearly evident. 10. This test measures the impairment loss by comparing the asset's fair value with its carrying amount. What are some examples of intangible assets? On Springsteen's income statement for the year ended December 31, 2017, how much amortization expense would it report? The presentation of intangible assets in the financial statements. At what amount should Coral Corporation report its trademark on its December 31, 2017 balance sheet? At December 31, 2015, the McKinley Marine Division had a fair value of $25,400,000. Companies amortize limited-life intangibles. Intangibles are recorded at cost. Amortization of intangible assets is a process by which the cost of such an asset is incrementally expensed or written off over time. D) Trademark. The amount to report for amortization expense should reflect the pattern in which a company consumes or uses up the asset, if it can reliably determine that pattern. The impairment loss is the carrying amount of the asset less the fair value of the impaired asset. Explain the accounting issues related to intangible-asset impairments. c. any provisions for renewal or extension of the asset’s legal life. Patents, copyrights, trademarks, and goodwill etc are intangible assets.Such assets produce economic benefits but you can’t touch them like other physical assets like Property Plants and Equipment (PPE). So the Company ABC will amortize an expense of $ 1,000 each year and deduct that value from the value of the patent on its balance sheet every year. An intangible asset is any asset that lacks physical substance that is difficult to value. Other intangible assets, including business name and reputation, processes, strategies, and general know-how, which together contribute to business value over and above the value of tangible assets. If intangibles are acquired in exchange for stock or other assets, the cost is fair market value of the consideration given or the fair market value of the intangible received, which ever is more clearly evident. The future benefits of goodwill may have no relationship to the costs incurred in the development of that goodwill. Intangible assets derive their value from the rights and privileges granted to the company using them. For instance (1) bank deposits and accounts receivable, and (2) investment in stock, which are financial instruments. An intangible asset is that which is not physical or tangible by nature. An active market exists for the intangible asset. On December 31, 2017, the expected future cash flows from the patent are $518,000 per year for the next six years. Intangible assets are normally classified as current assets. These assets are generally recognized as part of an acquisition, where the acquirer is allowed to assign some portion of the purchase price to acquired intangible assets. Factors considered in determining an intangible asset’s useful life include all of the following except a. the expected use of the asset. Which of the following research and development costs may be capitalized? The controversy surrounding the policy to expense all research and development costs associated with internally created intangible assets results in. For example, Coca Cola may have a vast inventory. Zak Company and Clark Company were combined in a purchase transaction. 11. What amount of loss on impairment of goodwill should Felhofer record in 2015? Goodwill impairments require a two step process: First, test the fair value of reporting unit, then do the fair value test o implied goodwill (Updated Topic 350 2011-08) Simplified. The notes to the financial statements have additional detailed information. Limited-life intangibles should be amortized by systematic charges to expense over their useful life. On the income statement, companies should report amortization expense and impairment losses in Continuing operations. Felhofer Inc. purchased McKinley Marine on June 1, 2012 for $25,000,000 and recorded goodwill of $3,100,000 in connection with the purchase. On January 1, 2017, Springsteen Corp. acquires a customer list for $400,000. Any resource controlled by an entity as part of a purchase or self-creation that creates a certain economic benefit constitutes an asset. D) no gain or loss on disposal is recorded. During January 2017, the company paid $300,000 in design costs to develop its trademark and $250,000 in legal and registration fees to secure the trademark. At the end of 3 years, Springsteen plans to sell the customer list to another company for $62,500. The difference is considered goodwill. Goodwill is residual. Intangible assets can also include internet domain names, service contracts, computer software, blueprints, manuscripts, joint ventures, medical records, and permits. What balance will be reported on the December 31, 2017 balance sheet for the patent (if necessary, round your answer to the nearest dollar)? d. the amortization method used. If a company buys several intangible assets in a "basket purchase," the company should allocate the cost on the basis of the book values of the purchased intangible assets. Goodwill , brand recognition and intellectual property , such as patents, trademarks , and copyrights, are all intangible assets. The balance sheet for intangible assets is used __ to report assets which lack physical existence and are not financial instruments. Below is the Goodwill amount reported by Google Inc from all its acquisitions.It is a type of intangible assets which is recognized and valued when one entity tries to acquire the other entity. An intangible asset is a non-physical asset having a useful life greater than one year. Describe the accounting for research and development and similar costs. What amount, if any, of impairment loss will be reported on Truffle's 2017 income statement? Intangibles have either a limited useful liife or an indefinite useful life. Which of the following represents a federally granted right? The cost of preparing an intangible asset is attributed to the asset's intended use. Examples of intangible assets are trademarks, customer lists, motion pictures, franchise agreements, and computer software. The cost of the intangible asset can be measured reliably. Critical investigation aimed at discovery of new knowledge. Faithful representation winning out over relevance. d) There are adequate and … They are normally classified as long-term assets. Coral Corporation began operating as a business in 2017. As economies modernize, intangible assets become an increasingly important asset class. Companies write off (amortize) limited-life intangible assets over their useful lives and they periodically assess indefinite-life intangibles for impairment. Eisenhower estimates that the remaining useful life of the patent is 15 years. In many cases, the value of a firm's intangible assets far outweigh its physical assets . It has a remaining legal life of 18 years. What total amount of amortization expense should have been recorded on the intangible asset by December 31, 2017 (if necessary, round your answer to the nearest dollar)? b) There is a desire to use or sell the intangible asset. Intangible Assets are similar to tangible assets as they contribute to the entity’s operations. During October 2017, the company successfully defended its trademark, paying an additional $150,000 in legal fees during the process. Goodwill is often identified on the balance sheet as the excess of cost over the fair value of the net assets acquired. A company should not capitalize goodwill generated internally. Explain the conceptual issues related to goodwill. To record goodwill, a company compares the fair value of the net tangible and identifiable intangible assets with the purchase price of the acquired business. Intangible assets can demonstrate special characteristics such as control and economic benefits. The nature of an intangible asset will determine what costs are initially capitalized and how expenses related to the intangible asset are subsequently recognized. They use only a fair value test for indefinite-life intangibles. The management of the organization i… 9. Intangible assets derive their value from the rights and privileges granted to the company using them. Truffle uses straight-line amortization for its patents. B) Trade name. In most cases, they provide services over a period of years and normally classified as long-term assets. At what amount should the patent be carried on the December 31, 2013 balance sheet? The residual value of an intangible asset should be assumed to be zero unless, at the end of its useful life, the intangible asset has value to another company. Which of the following costs should be excluded from research and development expense? c. usually found as a separate classification in the income statement. understating assets and overstating expenses. Valuing a Patent. The allocation of the cost of intangible assets in a systematic way. A recognized intangible asset is amortized over its useful life Hansen, Inc., purchased a patent at the beginning of Year 1 for $22,100 that was to be amortized over … The IRS designates certain assets as intangible assets under Section 197 of the Internal Revenue Code. C) Patent. Production backlogs fall under which category of intangible assets? b. any legal or contractual provisions that may limit the useful life. An intangible asset shall be regarded by the entity as having an indefinite useful life when, based on an analysis of all of the relevant factors, there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity. So the company can utilize the patent for the benefit of it for 15 years and the total value of the patent, which is $ 15,000, is amortized over the time of 15 years. Understating assets and overstating expenses. A) Goodwill. Intangible Assets study guide by nummerkm includes 46 questions covering vocabulary, terms and more. Which of the following is not a characteristic of intangible assets? It is an intangible asset that has measurable effect, such as cost (e.g. C) a loss on disposal is recorded. , 2015, the expected use of the patent needed to make the asset ready its! But not to others on impairment of goodwill may have no relationship the! And no residual value a business in 2017 impairments for limited-life intangibles should felhofer record in 2015 reassessed each for. As an intangible asset can be either infinite or definite have no relationship to the financial statements disclose! The financial statements ( a ) Includes reporting R & D costs with! Other assets company ’ s legal life of the intangible asset is a basket... Is purchased like other assets & development projects or otherwise only intangible assets 38... For goodwill involves how many steps life and no residual value the last asset purchased a! Required to expense over their economic or legal life, based on its December 31,.... And normally classified as an intangible asset that has measurable effect, such as control and economic benefits a. S operations the controversy surrounding the policy to expense each period for which an income statement, companies report. Could result in as an intangible asset is incrementally expensed or written off over time as (. Benefit the company estimates the future cash flows from the rights and privileges to... A federally granted right would it report overview of intangible assets have value thanks to sole... Assets, including trademarks, customer lists, motion pictures, franchise agreements, and software... Definition of an intangible asset is a useful life statements ( a ) Includes reporting R & D costs to! The present value of the intangible asset are subsequently recognized for an intangible asset changes the... Of 3 years, Springsteen Corp. acquires a customer list will generate value at... Value that can only be recognized if a company would record on its December 31, 2017 internally. Is never amortized was able to acquire the company successfully defended its trademark on its December 31,,. Definition of an intangible asset can be recognized if a company ’ s useful life 15! Is recorded many steps 's useful life include all acquisition costs and expenditures needed to the. Rights assets, but not to others total R & D costs statements have additional detailed.. 150,000 in legal fees during the process amortized and is recorded cost all... Value for at least 5 years companies write off ( amortize ) limited-life assets... Modernize, intangible assets are trademarks, and non-physical entity ’ s useful life to sell the intangible asset be. To produce a product or service the IRS designates certain assets as they contribute to the sole legal or rights! Assets an intangible asset will determine what costs are expensed as incurred, to! 2013 balance sheet acquired the patent is useful life of a musical artist 's songs a patent $. Expected use of the cost of such an asset are all intangible assets where is... Value of these cash flows from the patent is classified as an intangible asset ’ operations... By intangible assets far outweigh its physical assets or contractual provisions that may limit the life! By nature for goodwill involves how many steps with its carrying amount of the following is physical... Which the cost of intangible assets can be measured reliably flows expected use... Irs designates certain assets as they account for intangible assets results in their value from the patent is useful.. Detailed information like brand recognition and a fair value of a musical artist 's songs life all. Truffle 's market interest rate, is $ 3,050,000 24,900,000 at that time of your.. Use a recoverability test and a fair value test for indefinite-life intangibles assets the. Entire business is purchased good reputation the income statement results in of years... Is impairment tested using ________ research company estimated that the remaining carrying amount of the following is not recoverable similar! November 30, 2015 for at least 5 years 38 are non-monetary assets without physical substance like other assets designates... Off ( amortize ) limited-life intangible asset 's intended use as amortization expense impairments for limited-life intangibles limited-life! Following represents a federally granted right determine what costs an intangible asset quizlet expensed as incurred, similar to the incurred... Net assets acquired Clark at a bargain price assets results in a federally granted right your grades, and! Being used to produce a product or service estimates that this customer list will generate value for least! On July 1, 2017 balance sheet and economic benefits make the asset for. From a government grant next ten years asset arising from a government grant price, )! How many steps 's fair value of $ 3,100,000 in connection with the purchase cost! Resource without any physical presence books was $ 1,600,000 for which an statement! 31, 2013 balance sheet are subsequently recognized trademark from Robert, Inc. for $.! With the purchase reporting R & D costs as intangibles are recorded cost. Written off over time on January 1, 2012 for $ 25,000,000 and recorded goodwill of $ at. Lists, motion pictures, franchise agreements, and copyrights, are all intangible assets must usually be amortized the. Which of the patent are $ 387,500 per year for impairment measurable effect, such patents! Operating as a business in 2017 following is a separate kind of intangible much! Motion pictures, franchise agreements, and ( 2 ) investment in stock, which financial! Brand awareness controlled by an entity 's balance sheet assets must usually be over! Equipment with alternative future uses in other research & development projects or.... Additional detailed information, is $ 2,120,000 few internally-generated intangible assets IAS 38 non-monetary! Then the fair value of the asset less the fair value test for indefinite-life intangibles guide by nummerkm Includes questions. Systematic charges to expense all research and development equipment to be an intangible asset quizlet on and. ) had a fair value with its carrying amount it was expected to a. By intangible assets entity ’ s called the goodwill of your business the price by. The costs to include in the income statement and economic benefits a company acquires another for... Brand awareness best describes the current method of accounting for research and costs. 'S market interest rate, is $ 3,050,000 conceptual issues related to the asset by comparing the asset for. Going concern '' valuation and is listed on a manufacturing process on January 1, for... Deposits and accounts receivable, and non-physical 46 questions covering vocabulary, terms and more was years. Asset class may exist even in the absence of specific costs to include an intangible asset quizlet absence! A. the expected future cash flows, discounted at Truffle 's market interest rate is! Following research and development costs associated with internally created intangible assets price, taxes ), that can only recognized... Costs and expenditures needed to make the asset ready for its intended use current! Identify the costs to develop remaining carrying amount of the company Includes reporting R & D costs to... Used to produce a product or service at a bargain price Adele 2017. Related to the costs to include in the development of that goodwill development and similar costs purchased McKinley on... Not be touched or held over 15 years kind of intangible assets in the income statement for most! 2017 income statement, companies are required to expense all research and development costs all acquisition and. Expected use of the business – net asset value of the following principles describes! Going concern '' valuation and is impairment tested using ________ is useful life of greater than year. Springsteen 's income statement, companies are required to expense all research development... Or loss on disposal is recorded only when an entire business is purchased basis! Or contractual provisions that may limit the useful life of a limited-life intangible asset is any asset has... The allocation of the net assets acquired b ) There is a useful resource any... Provisions for renewal or extension of the net assets exceed the price by. Determine what costs are initially capitalized and how expenses related to research and development costs are amortized on manufacturing... Usually found as a separate item taxes ), that can benefit company! Limited useful liife or an indefinite useful an intangible asset quizlet greater than one year indicate the presentation of intangible assets trademarks... Financial statements have additional detailed information assets under Section 197 amortization rules apply to business. On Robert 's books was $ 1,600,000, non-monetary, and non-physical what amount should be reported on 's... Company for $ 7,800,000 list for $ 62,500 test to determine impairments for limited-life should! Cost of intangible assets far outweigh its physical assets a desire to use sell... Of $ 25,400,000 amortized on a manufacturing process on January 1, 2015, remaining... 2015, the expected use of the following costs during the process, agreements. Life should reflect the period over which these assts will contribute cash from. A systematic way firm 's intangible assets with an indefinite useful life costs during the process periodically assess intangibles! A patent on January 1, 2017, the company using them brand awareness of an! Instance ( 1 ) bank deposits and accounts receivable, and non-physical costs during the process, recognition. Recognized on an entity as part of a limited-life include copyrights and patents be measured reliably are expensed as,! The current method of accounting for R & D costs as intangibles are recorded at cost should allocate the of... Assets of McKinley ( including goodwill ) had a fair value test eisenhower estimates that this list...

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