Normal payment field configurations
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| N | Normal payment | | ATO code | Synergetic description |
CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Individual - Withholding |
| R | Lump Sum Payment A - Type R |
| T | Lump Sum Payment A - Type T |
| B | Lump Sum Payment B |
| D | Lump Sum Payment D |
| E | Lump Sum Payment E |
| Paid Leave |
| W | Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting category |
|---|
| ATO code | Synergetic description |
|---|
N
| Normal payment
| | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Individual - Withholding |
| R | Lump Sum Payment A - Type R |
| T | Lump Sum Payment A - Type T |
| B | Lump Sum Payment B |
| D | Lump Sum Payment D |
| E | Lump Sum Payment E |
| Paid Leave |
| W | Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
N
| Normal payment
| Inbound Assignees to Australia | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Individual - Withholding |
| R | Lump Sum Payment A - Type R |
| T | Lump Sum Payment A - Type T |
| B | Lump Sum Payment B |
| D | Lump Sum Payment D |
| E | Lump Sum Payment E |
| Paid Leave |
| W | Return to Work Payment |
| Pay code | Pay code description | Income stream type
| Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
N
| Normal payment | | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Overtime |
| Individual - Withholding |
| R | Lump Sum Payment A - Type R |
| T | Lump Sum Payment A - Type T |
| B | Lump Sum Payment B |
| D | Lump Sum Payment D |
| E | Lump Sum Payment E |
| Paid Leave |
| W | Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting category |
|---|
| ATO code | Synergetic description |
N
| Normal payment | Seasonal Worker Programme | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Overtime |
| Individual - Withholding |
| R | Lump Sum Payment A - Type R |
| T | Lump Sum Payment A - Type T |
| B | Lump Sum Payment B |
| D | Lump Sum Payment D |
| E | Lump Sum Payment E |
| Paid Leave |
| W | Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting category |
|---|
| ATO code | Synergetic description |
|---|
| N | Normal payment | Foreign Employment Income | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Individual - Withholding |
| R | Lump Sum Payment A - Type R |
| T | Lump Sum Payment A - Type T |
| B | Lump Sum Payment B |
| D | Lump Sum Payment D |
| E | Lump Sum Payment E |
| Paid Leave |
| W | Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting category |
|---|
| ATO code | Synergetic description |
| N | Normal payment | |
| Individual - Gross |
| Pay code | Pay code description | Income stream type | Reporting category |
|---|
| ATO code | Synergetic description |
| N | Normal payment | |
| Individual - Gross |
| Pay code | Pay code description | Income stream type | Reporting category |
|---|
| ATO code | Synergetic description |
| N | Normal payment | |
| Individual - Gross |
Deduction - Pre-Tax (non-superannuation)
| Code | Description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
| R | Deduction - Pre-Tax (Non-superannuation) | Salary and Wages |
| Salary Sacrifice - Other |
| Closely Held Payees |
| Inbound Assignees to Australia |
| Working Holiday Makers |
| Seasonal Worker Programme |
| Foreign Employment Income |
| Voluntary Agreement | N/A | None |
| Labour Agreement |
| Other Specified Payments |
Allowance - Taxable field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Paid Leave |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Paid Leave |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | Inbound Assignees to Australia | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Paid Leave |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Overtime |
| Paid Leave |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | Seasonal Worker Programme | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Overtime |
| Paid Leave |
| Pay code type | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | Foreign Employment Income | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Paid Leave |
| Pay code | Pay code description | Income stream type | Reporting categories |
|
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | |
| |
| Pay code | Pay code description | Income stream type | Reporting categories |
|
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | |
| |
| Pay code | Pay code description | Income stream type | Reporting categories |
|
|---|
| ATO code | Synergetic description |
|---|
| L | Allowance - Taxable | |
| |
Withholding Adjustment field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
T
| Withholding Adjustment
| Salary and Wages |
| Individual - Withholding
|
| Closely Held Payees |
| Inbound Assignees to Australia |
| Working Holiday Makers |
| Seasonal Worker Programme |
| Foreign Employment Income |
| Voluntary Agreement |
| Labour Agreement |
| Other Specified Payments |
Withholding Adjustment - HELP field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
H
| Withholding Adjustment - HELP
| Salary and Wages |
| Individual - Withholding |
| Closely Held Payees |
| Inbound Assignees to Australia |
| Working Holiday Makers |
| Seasonal Worker Programme |
| Foreign Employment Income |
| Voluntary Agreement |
| Labour Agreement |
| Other Specified Payments |
Allowance - Non-Taxable field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|
|---|
| ATO code | Synergetic description |
|---|
| A | Allowance - Non-Taxable | | CD | Allowance - Car (Cents per KM) |
| LD | Allowance - Laundry |
| OD | Allowance - Other |
| QN | Allowance - Qualification |
| MD | Allowance - Meal |
| KN | Allowance - Task |
| TD | Allowance - Tool |
| AD | Allowance - Transport |
| RD | Allowance - Travel and Accommodation |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Paid Leave |
Deduction - After-Tax (non-superannuation)
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| D | Deduction - After-Tax (non-superannuation) | |
| Deduction - Child Support |
|
|
| Deduction - Child Support Garnishee |
|
|
| Deduction - Union or Professional Association Fee |
|
|
| Deduction - Workplace Giving |
Superannuation - Employer Voluntary After-Tax field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
S
| Superannuation - Employee Voluntary After-Tax
| | |
Superannuation - Employer Contributed field configurations
| Code | Pay code description | Income stream types | Reporting categories |
|
|---|
| ATO code | Synergetic description |
|---|
E
| Superannuation - Employer Contributed
| Salary and Wages |
| Individual - Withholding
|
| Closely Held Payees |
| Inbound Assignees to Australia |
| Working Holiday Makers |
| Seasonal Worker Programme |
| Foreign Employment Income |
| Voluntary Agreement |
| None
|
| Labour Agreement |
| Other Specified Payments |
Superannuation - Salary Sacrifice field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
U
| Superannuation - Salary Sacrifice
| Salary and Wages |
| Reportable Employer Super Contribution |
| Salary Sacrifice - Super |
| Salary Sacrifice - Super and RESC |
| Closely Held Payees |
| Reportable Employer Super Contribution |
| Salary Sacrifice - Super |
| Salary Sacrifice - Super and RESC |
| Inbound Assignees to Australia |
| Reportable Employer Super Contribution |
| Salary Sacrifice - Super |
| Salary Sacrifice - Super and RESC |
| Working Holiday Makers |
| Reportable Employer Super Contribution |
| Salary Sacrifice - Super |
| Salary Sacrifice - Super and RESC |
| Seasonal Worker Programme |
| Reportable Employer Super Contribution |
| Salary Sacrifice - Super |
| Salary Sacrifice - Super and RESC |
| Foreign Employment Income |
| Reportable Employer Super Contribution |
| Salary Sacrifice - Super |
| Salary Sacrifice - Super and RESC |
| Voluntary Agreement |
| None |
| Labour Agreement |
| Other Specified Payments |
Other Payment - Termination field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
Z
| Other Payment - Termination
| | - ETP - Taxable Component
- ETP - Tax-Free Component
- Individual - Gross
- Individual - Gross Bonuses and Commissions
- Individual - Gross Director's Fees
- Individual - Gross Overtime
- Lump Sum Payment A - Type R
- Lump Sum Payment A - Type T
- Lump Sum Payment B
- Lump Sum Payment D
- Lump Sum Payment E
- Paid Leave
- Return to Work
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | | - ETP - Taxable Component
- ETP - Tax-Free Component
- Individual - Gross
- Individual - Gross Bonuses and Commissions
- Individual - Gross Director's Fees
- Individual - Gross Overtime
- Lump Sum Payment A - Type R
- Lump Sum Payment A - Type T
- Lump Sum Payment B
- Lump Sum Payment D
- Lump Sum Payment E
- Paid Leave
- Return to Work
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | Inbound Assignees to Australia | - ETP - Taxable Component
- ETP - Tax-Free Component
- Individual - Gross
- Individual - Gross Bonuses and Commissions
- Individual - Gross Director's Fees
- Individual - Gross Overtime
- Lump Sum Payment A - Type R
- Lump Sum Payment A - Type T
- Lump Sum Payment B
- Lump Sum Payment D
- Lump Sum Payment E
- Paid Leave
- Return to Work
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | |
| ETP - Taxable Component |
|
|
|
| ETP - Tax-Free Component |
|
|
|
| Individual - Gross |
|
|
|
| Individual - Gross Bonuses and Commissions |
|
|
|
| Individual - Gross Overtime |
|
|
|
| Lump Sum Payment A - Type R |
|
|
|
| Lump Sum Payment A - Type T |
|
|
|
| Lump Sum Payment B |
|
|
|
| Lump Sum Payment D |
|
|
|
| Lump Sum Payment E |
|
|
|
| Paid Leave Return to Work |
|
|
|
|
|
|
|
|
|
|
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | Seasonal Worker Programme |
| ETP - Taxable Component |
|
|
|
| ETP - Tax-Free Component |
|
|
|
| Individual - Gross |
|
|
|
| Individual - Gross Bonuses and Commissions |
|
|
|
| Individual - Gross Overtime |
|
|
|
| Lump Sum Payment A - Type R |
|
|
|
| Lump Sum Payment A - Type T |
|
|
|
| Lump Sum Payment B |
|
|
|
| Lump Sum Payment D |
|
|
|
| Lump Sum Payment E |
|
|
|
| Paid Leave |
|
|
|
| Return to Work |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | Foreign Employment Income |
| ETP - Taxable Component |
|
|
|
| ETP - Tax-Free Component |
|
|
|
| Individual - Gross |
|
|
|
| Individual - Gross Bonuses and Commissions |
|
|
|
| Individual - Gross Director's Fees |
|
|
|
| Individual - Gross Overtime |
|
|
|
| Lump Sum Payment A - Type R |
|
|
|
| Lump Sum Payment A - Type T |
|
|
|
| Lump Sum Payment B |
|
|
|
| Lump Sum Payment D |
|
|
|
| Lump Sum Payment E |
|
|
|
| Paid Leave |
|
|
|
| Return to Work |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | |
| Individual - Gross |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | |
| Individual - Gross |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| Z | Other Payment - Termination | |
| Individual - Gross |
Other Payment - Gross field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | |
| ETP - Taxable Component |
| ETP - Tax-Free Component |
| Exempt Foreign Employment Income |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Lump Sum Payment A - Type R |
| Lump Sum Payment A - Type T |
| Lump Sum Payment B |
| Lump Sum Payment D |
| Lump Sum Payment E |
| Paid Leave |
| Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO Code | Synergetic descriptgion |
|---|
| G | Other Payment - Gross | |
| ETP - Taxable Component |
| ETP - Tax-Free Component |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Lump Sum Payment A - Type R |
| Lump Sum Payment A - Type T |
| Lump Sum Payment B |
| Lump Sum Payment D |
| Lump Sum Payment E |
| Paid Leave |
| Return to Work Payment |
|
|
|
|
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | Inbound Assignees to Australia |
| ETP - Taxable Component |
|
|
|
| ETP - Tax-Free Component |
|
|
|
| Individual - Gross |
|
|
|
| Individual - Gross Bonuses and Commissions |
|
|
|
| Individual - Gross Director's Fees |
|
|
|
| Individual - Gross Overtime |
|
|
|
| Lump Sum Payment A - Type R |
|
|
|
| Lump Sum Payment A - Type T |
|
|
|
| Lump Sum Payment B |
|
|
|
| Lump Sum Payment D |
|
|
|
| Lump Sum Payment E |
|
|
|
| Paid Leave |
|
|
|
| Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | |
| ETP - Taxable Component |
| ETP - Tax-Free Component |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Overtime |
| Lump Sum Payment A - Type R |
| Lump Sum Payment A - Type T |
| Lump Sum Payment B |
| Lump Sum Payment D |
| Lump Sum Payment E |
| Paid Leave |
| Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | Seasonal Worker Programme |
| ETP - Taxable Component |
| ETP - Tax-Free Component |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Overtime |
| Lump Sum Payment A - Type R |
| Lump Sum Payment A - Type T |
| Lump Sum Payment B |
| Lump Sum Payment D |
| Lump Sum Payment E |
| Paid Leave |
| Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | Foreign Employment Income |
| ETP - Taxable Component |
| ETP - Tax-Free Component |
| Individual - Gross |
| Individual - Gross Bonuses and Commissions |
| Individual - Gross Director's Fees |
| Individual - Gross Overtime |
| Lump Sum Payment A - Type R |
| Lump Sum Payment A - Type T |
| Lump Sum Payment B |
| Lump Sum Payment D |
| Lump Sum Payment E |
| Paid Leave |
| Return to Work Payment |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | |
| Individual - Gross |
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | |
|
|
| Pay code | Pay code description | Income stream type | Reporting categories |
|---|
| ATO code | Synergetic description |
|---|
| G | Other Payment - Gross | |
|
|
Other Payment - Withholding field configurations
| Pay code | Pay code description | Income stream types | Reporting categories |
|
|---|
| ATO code | Synergetic description |
|---|
| W | Other Payment - Withholding | Foreign Employment Income |
| Foreign Employment Income - Withholding |
| ETP - Withholding |