kronos 7 minute rule calculator

, timesheet rounding can be a necessary practice. counsel,state labor office, or labor law attorney. We'll then do the math on the two times you give us and calculate the minutes between them. My current formula for the decimal shown above as 3.80 is this: = (HOUR (F7)*60+MINUTE (F7))/60 My current formula for the total time for the day (regular hours) is this: =IF ( ( ( (E7-D7)+ (I7-H7))*24)>8,8, ( (E7-D7)+ (I7-H7))*24) My current formula for overtime is this: =IF ( ( (E7-D7)+ (I7-H7))*24>8, ( (E7-D7)+ (I7-H7))*24-8,0) Please Note: the 7 minutes is NOT a grace period; it is used for rounding purposes only). Whenever your employee clocks-in or out in the first 2.5 minutes of that timeframe, time is rounded down. Some employers have rules in place to make these tiny time infractions easier to manage on a paycheck since splitting minutes into cents on the dollar is not easy for most businesses or payment systems. avail the rounded clock time in a split second.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[970,250],'roundingcalculator_guru-medrectangle-3','ezslot_2',102,'0','0'])};__ez_fad_position('div-gpt-ad-roundingcalculator_guru-medrectangle-3-0'); Time Clock Rounding Calculator: Handling Payroll becomes quite easy with the Time Clock You just need the right set of tools to do so quickly and accurately., In the ideal world, time clock rounding balances out (as required by DOL and FLSA) for the employer and employee. The employee ideally should have earned 0.02 hours of overtime, and if that isnt reflected correctly on the timesheet, youd underpay the employee. This employee would have worked a total of 8.02 hours that day. Now that you know how time clock rounding works, the big question that remains is: should I do it? Would your current payroll process really benefit from this approach? endstream endobj startxref Try voicing your concerns and mediate the issue before it escalates., The popular argument for using rounding is that it makes handling payroll a tad easier. The Pay Rules workspace appears. committing one of these deadly sins of the, According to our survey, at least 2 percent of employers say they dont However, is a major FLSA violation. According to a 2018 survey by QuickBooks Time, 55 percent of business owners say they always round, Timesheet rounding exists to account for uncertain or indefinite periods of time in the workday, ranging from a few seconds to a few minutes (e.g., the time it takes to walk to the break room and punch in or the time it takes an employee to boot up their computer). However, we have outlined some of the For hours of support and how to contact support. In July 2018, the California Supreme Court rejected the application of Configure late inside rounds if shift end times round one way immediately after the scheduled end time, and round another way after a longer time period. 5 Most Popular Articles of the Last 24 Hours, easy-to-use free business calculator to see the decimal value of an employees time, file a complaint with the Department of Labors Wage and Hour Division, The Right way to Lay Off Remote Employees. Search, Browse Law As with every wage and hour regulation, timesheet rounding isnt black and Most people read time using either a 12-hour clock or a 24-hour clock. Employers must obey the seven-minute rule. Lets dive into how the 7-minute rule works: The 7-minute rule, also known as the rule, allows an employer to round employee time for payroll purposes. Scale smarter with profitability insights. While they all work in a similar way, each may be suitable for a different type of business. And theyre outnumbered nearly 18 percent claim they round timesheets to. While 49.5 percent of employees had lost an average of two minutes per shift, the other 49.3 percent gained time. content on Timesheets.com without seeking legal or other professional Kronos Clock-Out Time Calculator - Transvec FindLaw.com Free, trusted legal information for consumers and legal professionals, SuperLawyers.com Directory of U.S. attorneys with the exclusive Super Lawyers rating, Abogado.com The #1 Spanish-language legal website for consumers, LawInfo.com Nationwide attorney directory and legal consumer resources. $m0yy83DaC #-$NI&kdA 17%dq)HV[W&;v-\\Xq /gtfl@CY9\k> C?4M`rhsh ]o"[X95 Aiv3z\3t?t y|$f@b)UPI6i(I$#%k=5TDJ~- '54]T_ _$tSH@?v6u Gl Timesheet rounding can leave employers at a higher risk of and federal timesheet rounding rules, should consult with their employment google_ad_slot = "2644578601"; To continue using QuickBooks Time after your 30-day trial, youll be asked to present a valid credit card for authorization, and youll be charged on a monthly basis at the then-current fee for the service(s) youve selected until you cancel. **/L= o*[-=&lM;@]]h- 4 15 Minute Rounding, 7 Minute Grace Examples . If you rounded that employees time to 7:55 a.m. and 5:00 p.m., the employee would have 8.05 hours on their timesheet. Its important that companies use an accuratedaily or monthly timesheet templateor time tracking system. Description of kronos time clock rounding chart, 9 Aug 2016 ROUNDING PROCEDURES. Sales tax may be applied where applicable. %PDF-1.5 % Our latest innovations that help you work faster, smarter, and better. (This rule also applies to other insurances that have specified they follow Medicare billing guidelines.) !m5) Vpl aRW +dBb4T%uhQE'aY 0]T&b[WJ(^.RSjGRXip @Q!l^@1mlS`,I:|j>@wHp5-[3 X7fxO)3ZrCt(i{*rdUnqYlG What are the consequences of improper timesheet rounding? the second 2.5 minutes we will round up to the nearest 5 minutes. construed as legal advice. Roundingcalculator.guru has various math concept calculators at Round off odd minutes and seconds outside the regular working hours in no time take help of for record-keeping ease. Name HTMO@W.7(T In this article, you will get acquainted with details like What is meant by Time Clock Rounding, Step by Step You'll need to convert the minutes part to hours. Y0SJVO=cG3' By accessing and using this page you agree to the Terms and Conditions. Business Math: How and When to Calculate PTO Payouts. Early Punch Rounding and Late Punch Rounding. var xright=new Date; The employee would then have 8.0 hours for the day, rather than 8.02 hours for the day. With these rules in mind, there are three ways to round employee timesheets legally. we have also given some important points regarding Rounding Time Clock, detailed step by step process to get the If the change point is 0:00, the corresponding inside round and grace are disabled. Then, using your device, upload your file to the system by importing it . To cancel your subscription at any time go to Account & Billing in QuickBooks Time and select the Close Account tab then Permanently Close My Account. You will not receive a prorated refund. and 17.02 rounded to 5-minutes is 17.00 if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'roundingcalculator_guru-large-leaderboard-2','ezslot_15',106,'0','0'])};__ez_fad_position('div-gpt-ad-roundingcalculator_guru-large-leaderboard-2-0'); 6-Minutes Rounding or Rounding to 1/10th of an Hour: Rounding to 1/10th of an hour uses N2rltc-Y-gsG=TS Ayl -d36F`O/N`tp'g(8>1`U1HQ&){L&fd"GJR,o0oI!c2HEyZhuyL]Ci]6MK.rs2P!Y/dn-N~+4Rocky%W$JCp&[T5,)m,8V~9R(Rc7OvAsC%D8%i}r l3L90?gixy| 9h?2^ 4 Timesheet rounding occurs when an employees timesheet is rounded either up or down to the nearest minute or the nearest five, 10, or 15 minutes upon clock in and clock out. As we learned, employers can round timesheets for several reasons, but saving money on labor costs (or committing wage theft) is last on the list. This can be done either by asking employees to write their hours down, using regular time clocks or through time-tracking software. Since 5 minutes falls in the first 7.5 minute interval we will round down i.e. Depending on the situation you can choose from any of the time clock roundings available. Here are a few things to keep in mind when rounding work hours: There are several rounding methods that are generally compliant with the FLSA and DOL requirements. For example, if the end time is 3:30 and the change point is :15, any punch between 3:30 and 3:45 uses the inside rules. counsel. In other words, employers cant always round employee time down. How do I make sure my employee is being paid correctly? Read on to find out. What are the 3 common clock time rounding rules? Specify how in-punches are treated when employees are early or late for the beginning of their shifts. The court ruled employees must be paid for every minute worked, no 6.13 - Kronos Clocking In/Out Page 2 of 2 Overtime Pay -12 minutes, or 0.2 hours, of overtime paid at time and one half for hours . Add as many days and weeks as you want. Many small-business owners still use rounding to reclaim a portion of the time and money that escapes due to inaccurate time-tracking methods. Want to keep them from clocking in late or clocking out early? If the former, your risk running into grievance complaints and costly legal trouble., Regardless of which is true for your small business, the potential benefits of rounding are simply not worth it. However, that may not be the case in your state. 2\-H)K{evjzG=xxcQ'v}}xvss{g2;>g~VB This law spells out some nuanced rules, including: These rules can feel confusing and subjective to the employer's discretion. For the People have reported that it makes their process a little easier because they can see an overview estimation of employee hours. This offer cant be combined with any other QuickBooks Time offers. This offer cant be combined with any other QuickBooks Time offers. Under FLSA rules, employers can round employee time in 15-minute increments (or to the nearest quarter hour). 11:30), use a decimal point. Taking the example above, if you choose the 7-minute rule, you will round the entries to 09:00 and 05:00. Understanding the Kronos Punch Rounding Rule . However, if a 40-hour-per-week employee clocks in at 8:08 am each morning, they will be marked for 8:15 am instead. Punch Round Rules - Kronos the rounded to the nearest 15 minutes. 5-Minute Rounding: Just like 15-minute rounding process, 5-minute rounding method also splits keys to navigate, use enter to select, Stay up-to-date with how the law affects your life. The following settings apply only to past and scheduled shifts with at least one In or Out punch in the calculation of projected totals. The contents of the Timesheets.com blog, such as text, graphics, images, 2022 Hourly, Inc. All Rights Reserved. 05 minutes is less than 7.5 minutes. Work Hours Calculator - Calculator Soup - Online Calculators One in 10 employers says employees cannot clock in early at all even if that means working off the clock (a major wage and hour faux pas). There are a lot of grey areas and things to watch for when rounding //-->, Copyright 1999 - Knowing this, you might be wondering: Is timesheet rounding legal? document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Introducing Timesheets.com We Help Thousands of Employers Manage Time, Time Off, and Expenses. The break punches depend on the values specified for Unscheduled > Transfer, as shown in the following examples. Meeting with a lawyer can help you understand your options and how to best protect your rights. Time Card Calculator - Quick & Easy Please check your spelling or try another term. Despite these benefits, there are also some drawbacks. With the potential risks and questionable gains on the scale, it may be better to look for an alternative solution. For the first 3-minutes we will round down the given time and for the second half of endstream endobj 139 0 obj <>stream In more grim scenarios, employers use rounding as an easy way to pocket some extra cash, which is considered wage theft., If the grievance builds up over time, a dissatisfied employee may take legal action. timesheet rounding, or wondering if their business complies with both state And how does it work? all in one place. The policy must either be completely neutral or favor employees. When it comes to rounding, there are three rules employers must follow to ensure compliance. 2) Instead of entering times with a colon (e.g. . (Check out this article forcurrent minimum wage requirements in each state.) However, if the employee earns at least minimum wage and earns overtime properly, time rounding is acceptable. 165 0 obj <>/Filter/FlateDecode/ID[<5FA27B2B994A8E4C9D6355B0C0674261><8D0F945E8CF8DD42AAAAF6444577D13D>]/Index[133 48]/Info 132 0 R/Length 141/Prev 215953/Root 134 0 R/Size 181/Type/XRef/W[1 3 1]>>stream Each worker is an additional $[8/10]/month depending on your selection of QuickBooks Time Premium or Elite. Firms, have the right to be paid for time worked, Non-exempt employees must be paid for time worked, Coming in early or late to work must result in payment, Coming in early or late to not engage in work will not result in payment, Time can be rounded up or down to the nearest five minutes, one-tenth an hour (six minutes), or 15 minutes, Rounding time up or down cannot result in failing to pay employees accurately over time. And yet, some small-business owners still use rounding to calculate their employees wages. 7 Steps to Implementing Time Tracking Software. rounded to nearest 6 minutes is 9:00 if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[250,250],'roundingcalculator_guru-large-mobile-banner-2','ezslot_16',118,'0','0'])};__ez_fad_position('div-gpt-ad-roundingcalculator_guru-large-mobile-banner-2-0'); Example 1: What is 15:03 rounded to 1/10th of an hour? However, if you feel you are not being paid for time worked, or your employer is purposefully preventing employees from clocking in on time, you shouldspeak with an employment attorneythat focuses onwage and hour laws. To cancel your subscription at any time go to Account & Billing in QuickBooks Time and select the Close Account tab then Permanently Close My Account. You will not receive a prorated refund. While not completely impartial, it still achieves balance in the timesheet. HM0sq=;U[ 8TA+'MS6J8dg2Ooky5:jVTtL,5{5`U;+&lk-*|sdM,{?V=4hBG'\o]8e+,A^fUiV!YNXl} BE upstxffg? 2 }61E#RKjOTs>|VTcG)CYU /PT,O71p^_i8'hXB]>K}IPeY1 3. gather and save your teams time and attendance, If you choose to round to 15-minute increments, you need to observe the, Time clock rounding should be performed in a way that, Regardless of the rounding method, you must still, When you round employee work hours, its key to, Finally, although rounding is legal under the FLSA, you may want to refer to state regulations first and see if they dont overrule the federal law. The Department of Labor (DOL) allows employers to round time up or down within 15-minute increments, but theres a catch. Each worker is an additional $[8/10]/month depending on your selection of QuickBooks Time Premium or Elite. 7-Minute Rule for Time Keeping - FindLaw HaK@MffwgwA *-Rwb.=sw,y^k~ u{&8;g,^ 8k?XqI yfdJ`J9gv|nB/|" Examples: If an employee clocks in at 8.23AM, the system records and displays the time in the KRONOS . Heres are some examples of how to calculate the 7-minute rule: Its not too complicated; however, time rounding can come with drawbacks, which is why many advise employers against it. 0.25. here. Time clock rounding helped streamline calculating wages and save chunks of time in the process.. If inside rounds are tenth hours (:06), the change point is a value such as: 12,18,24,30. Configure early inside rounds if shift start times round one way for very early shift start times, and another way as the scheduled start time approaches. 6 minutes, also referred to as 1/10 or one-tenth of an hour. advice. A Pocket Guide to Time Clock Rounding - Hourly, Inc. Use the Punch Round Rules page (Administration > Application Setup> Pay Policies > Work Rule Building Blocks > Punch Round Rules) and the information in the following tabs to set up Punch Round rules. If an employee punches their card in the other half, the time is rounded up to the nearest 5 minutes., Finally, rounding to 1/10th of an hour uses 6-minute increments (6x10), each split into 3-minute intervals. committing one of these deadly sins of theFair Labor Standards Act (FLSA). 165 0 obj <>/Filter/FlateDecode/ID[<89DA8508E0640D4A90D998E4AAD8CB1E><64BD8197029B304489821129176F0AD1>]/Index[133 48]/Info 132 0 R/Length 142/Prev 216529/Root 134 0 R/Size 181/Type/XRef/W[1 3 1]>>stream To configure a Pay Rule in Workforce Central, perform the following steps: Go to: Setup > Pay Policies > Pay Rules. google_ad_width = 300; 1. Specify how shift end times are treated when employees are early or late for the end of their shifts. Refer to the mapping table here for checking what code you should be entering in Kronos. If the minutes times is above 7.5 minutes, then roun up to the full quater. It also prevents early clock-ins and simplifies their invoicing practices. PDF Payroll & Employee Benefits Configure late inside rounds if shift start times round one way immediately after the scheduled start time, and another way after a time period. At the end of the work shift, the total number of hours are rounded up or down to the nearest quarter hour within 7 minutes. Pursuant to the 7-minute rule, if the employer adopts a 15-minute window, minutes 1-7 can be rounded down but minutes 8-15 must be rounded up. Free Time Card Calculator | Timesheet Calculator for Excel - Vertex42.com If this is happening to you, it may be time to find an attorney to help you file a wage claim atyour state's Labor Department. Therefore, 15:03 rounded to the 1/10th of an hour is 15. The actual punch time appears on the timecard; however the Daily and Period column totals are rounded to the nearest . allow employees to clock in early, but they. We will be looking into this with the utmost urgency, The requested file was not found on our document library. You will need decimal hours to calculate pay. 1) There is no need to enter time as 'a.m.' 'p.m.' or '24 hour' time. Or simply select with your mouse. In Kronos Rounding Rules for Nonexempt Staff Author: The survey also shows 14 percent of business owners allow employees to clock in whenever they start working. Select the schedule located to the right of the time you need to override in the Schedule column. Terms, conditions, pricing, special features, and service and support options subject to change without notice. hbbd```b``"H eXL_l?0[L + But did you know incorrect time cards can add up to costly penalties every pay period?. Offer available for a limited time only. Q&A: Your Online Time Tracking Questions Answered with Should Businesses Be Concerned About The Great Resignation? Rounding to 15 minutes (or 1/4 hour) observes two thresholds that indicate whether the clock-ins and clock-outs are rounded up or down; The first 7.5 minutes is always rounded down while the second-half 7.5 minutes are rounded up to a full quarter of an hour Here's an example: 5-Minute Rounding All you have to do is simply enter the input clock time and press on the calculate button to Many offer free consultations to help employees understand their wage and hour situation better. For early and late shift end time rounding, specify a round change point before defining inside rounds. Terms and conditions, features, support, pricing, and service options subject to change without notice. Kronos | HR & Payroll Center - North While break rounding is determined by the round and grace values in the break configuration, break placement within a worked shift is determined by the round and grace values specified here for Unscheduled > Transfer. Punch rounds divide hours into equal segments of an hour. 133 0 obj <> endobj If you still want to give it a try, you should be aware of some of the risks that come with the package., Its no secret that employees are not particularly fond of time clock rounding. would show an 8:55 clock-in and a 5:00 clock-out. What is 15 minutes on a time clock? Early inside rounds and graces apply to punches and amount end times that occur after the change point and before the scheduled start or end time. There are a lot of grey areas and things to watch for when rounding TIME CARD CALCULATOR - 4 Work Day Week could result in a hefty lawsuit. Calculate overtime with a time card calculator. Converting between digital time and decimal hours Suppose you calculated a total digital time of 7:15, 7 hours and 15 minutes. Thank you! the. So, what does time clock rounding mean?, In a nutshell, time clock rounding means that the actual work hours of your nonexempt employees are rounded up or down by set increments. regulations. Please try again. In the above example, the employees timesheet would have an 8:55 clock-in time and a 4:55 clock-out time. which is blue colour next to the input box to generate the output immediately. hmO0?2MDBBi-`ZDI vZ+MPATi_")1D"H kw-$H%> (gU>1b,yV/y[X|98Yqk%/u_}S)BB?Z*TS4Ph?u E4Fx\sAo_^58|8\s Converting from minutes to decimal hours 7:15 is 7.0 hours plus 15 minutes. endstream endobj 138 0 obj <>stream 3. Its the best way to avoid making payroll mistakes in the future. The goal is to round down both time entries. Contact us. endstream endobj 142 0 obj <>stream Types of Time Clock Rounding & their Rules - Rounding Calculator the, doctrine. 15-minute rounding, etc. When you round time for payroll, you may inadvertently underpay or overpay employees, and this is why half of the employers in the U.S. avoid it. /K8;cTu80&,$r k cujmTTKk0'hi`/iJ! But this is rarely the case., Most of the time, its either the employer OR the employee that reaps the benefits. 2. Visit our attorney directory to find a lawyer near you who can help. This method cant be used as a means of cutting labor costs or favor the employer in any way. become easy by taking the help of our free calculator tool. As we want to round to it 1/10th of an hour we will see whether it falls in the first or second class of 11:30), use a decimal point. Further, a break that is less than 7 minutes past the quarter hour is rounded back to the quarter hour and one that is 8 minutes or more past the quarter hour is rounded to the next quarter hour. You can manually select the point when the calculator begins counting your work hours as overtime after 8h/day, 40h/week, or custom. Press TAB to move to the next field of the Time Clock Converter. For example: 8.03 rounded to 5-minutes is 8.05 See how we compare with other financial solutions. For every three minutes after each the 6-minute increment, time is rounded down. here. Its important that companies use an accurate, Only 14 percent of employers admit to rounding employee timesheets in an effort to save on labor costs. Terms, conditions, pricing, special features, and service and support options subject to change without notice. white. O+!uWJYtT#>Daff~xH v^C3O2tifa(qG{iYS!I/evE$T\]ej*J2;EOI1MK^^0-zde{]%Mh3y Over a two-week paycheck period, this can result in them missing out on two and a half hours of work on a paycheck, even though their actual time missed was closer to an hour and a half. 9>stream Shaving down a minute here and there can lead to small anomalies popping up all over. Any help would be greatly appreciated. We have been challenged by an employee who claims that all employees get a "grace period" of seven minutes before they can be reprimanded and docked any pay when late for work. 2) Instead of entering times with a colon (e.g. home page and send us an E-Mail. Only 14 percent of employers admit to rounding employee timesheets in an effort to save on labor costs. If the employee clocks in. Also known as 'time clock rounding', the 7-minute rule in payroll was enforced by the Fair Labour Standards Act and applies to track and calculating employees' hours, overtime and pay. l8S!q`vdf?Al^Qy`3`WE@*EsH5? \ Timesheet rounding gets even more complex with the addition of 3. Devices sold separately; data plan required. All you need to pay your people made easy, Find a plan that's right for your business, Back in the day when handling payroll was pretty much a pen-and-paper process, employers would use rounding to account for odd minutes and seconds outside the regular work schedule. The only thing you have to do is give time as input and press on the calculate In most cases, these business owners are rounding to make running payroll and invoicing clients a little easier. minutes that are rounded down, there is a corresponding timeframe of 8 to 14 minutes that are rounded up.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'roundingcalculator_guru-banner-1','ezslot_7',105,'0','0'])};__ez_fad_position('div-gpt-ad-roundingcalculator_guru-banner-1-0'); 15 minutes on a time clock is called one quater hour or 0.25 hour. rounding or 1/10th of an hour. Decimal hours are rounded to the nearest tenth of an hour with two decimal places (.00, .10, .20, .30, .40, etc.) The default is 0:00, which indicates no grace exists, Punches that occur between round increments move forward to the next increment. The rule usually looks something like this: This is understandably frustrating for employees who are just a few minutes late but are now missing 15 minutes off their paycheck or need to make up time at the end of the day. Time Clock Calculator - Employee Timeclock Calculator Online The actual in or out punch time appears in the timecard and is what determines whether an employee has arrived at work or is returning from break on time. Federal law determines how time clocks may or may not be used under29 Federal Code of Regulations 785.48. This means hours worked are calculated based on quarter-hour increments. timesheet rounding, or wondering if their business complies with both state Any time between 1-7 minutes may be rounded down, and any minutes between 8-14 may be rounded up. rre-]rqgggl hb``c``fa Y8A] 7X04d91, Do you want to make your records 100% accurate without the hassle of time clock rounding? Check out Worked out Examples on Time Clock Rounding in the below At FindLaw.com, we pride ourselves on being the number one source of free legal information and resources on the web. The chart below outlines how clock-in and clock-out times should be rounded in HR/Pay. 180 0 obj <>stream The values are used to anchor the break out punch (the punch that starts the break) within the shift. Minutes Calculator: See minutes between start and end times - DQYDJ An employee who clocks out at 4:57 pm can round their time up to 5:00 pm. hAs^Wrl ;,.Tl' 6Nl"Zd?oG,6QoAntF0JeMUJE[0,}32s Save my name, email, and website in this browser for the next time I comment. But keeping. Quickbooks Time designed and paid for the survey and welcomes the re-use of this data under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original source is cited with attribution to Quickbooks Time. Is it Legal to Automatically Deduct Employee Lunch Time? Free Time Card Calculator Clockify For example 7:28 rounded to nearest 6 minutes is 8:00 and 9:03 Usually, change points are a multiple of the inside round. Time rounding isnt necessarily illegal, but it can make payroll messy. Ultimately, the court perceived the timesheet rounding to be neutral and reaffirmed California employers right to round. If you still have problems, go to the TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select, Please enter a legal issue and/or a location, Begin typing to search, use arrow endstream endobj 134 0 obj <>/Metadata 4 0 R/OCProperties<>/OCGs[166 0 R]>>/Outlines 8 0 R/PageLayout/SinglePage/Pages 131 0 R/StructTreeRoot 11 0 R/Type/Catalog>> endobj 135 0 obj <>/ExtGState<>/Font<>/Properties<>/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 136 0 obj <>stream