Senior Accounting Associate JobotSenior Accounting AssociateFort Worth, TX$95,000–$115,000 / yearThis role is more heavily focused on financial operations and capital activity than traditional accounting and is ideal for someone with 3–5 years of experience in fund operations, partnership accounting, private equity, or fund administration. Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
NewAssociate, Project Accounting HITT ContractingAssociate, Project AccountingDallas, TXEvery day, our team members do amazing things in pursuit of our shared purpose to build trust with our clients, partners, subcontractors, and teammates. Be aggressive, but tactful, in communicating/discussing/resolving accounting related problems with team, striving to correct problems in a timely manner.
NewManager, Project Accounting HITT ContractingManager, Project AccountingDallas, TXThis individual will report to the Director of Project Accounting and is responsible for reporting revenue and profit, forecasting, cash flow and risk, as well as the overall health of the project accounting teams. Every day, our team members do amazing things in pursuit of our shared purpose to build trust with our clients, partners, subcontractors, and teammates.
Accounts Receivable Specialist Way Forward ConsultingAccounts Receivable SpecialistPlano, TX$29–$31 / hourContractorEnsure line items on the client account are properly coded for clearing and matching of charge backs and credits in SAP. Minimum 1-2 years of experience in the job offered or similar related field including but not limited to accounting or finance.
Associate, Transaction Advisory Services JobotAssociate, Transaction Advisory ServicesDallas, TX$120,000–$150,000 / yearEstablished over 50 years ago with billions in assets, we have expertise in a wide array of strategic advisory services our Transaction Advisory Services practice assists private equity and corporate clients with financial, IT and tax due diligence, business analytics and technical accounting matters associated with corporate mergers, divestitures and acquisitions (M&A). Information collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal.
Banking & Finance Associate Attorney JobotBanking & Finance Associate AttorneyDallas, TX$185,000–$300,000 / yearYou'll spend 60–80% of your time representing banks and private lenders across secured and unsecured lending transactions - equipment finance, commercial real estate finance, cashflow/acquisition loans, and asset-backed finance - developing deep insight into the Texas and national lending markets. A sophisticated Dallas-based boutique with more than three decades representing middle-market companies, real estate developers and investors, and capital providers - including banks, family offices, and private equity - is seeking a Banking & Finance Associate with 1.5–4 years of experience to join its growing finance practice.
Litigation Associate JobotLitigation AssociateDallas, TX$125,000–$165,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. The firm is well established, having celebrated its 100 year anniversary, and works with sophisticated clients such as governmental agencies, Fortune 500 companies, private equity companies, health care companies, etc.
Senior Accounting Director Vaco LLCSenior Accounting DirectorRockwall, TX$160,000–$180,000 / yearDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
NewCost Accounting Consultant Vaco LLCCost Accounting ConsultantPlano, TX$50–$60 / hourDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Plant Accounting Manager Vaco LLCPlant Accounting ManagerFort Worth, TX$135,000–$140,000 / yearDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Accounts Receivable Manager Vaco LLCAccounts Receivable ManagerDallas, TX$120,000–$130,000 / yearDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Senior Plant Accounting Manager Vaco LLCSenior Plant Accounting ManagerFort Worth, TX$135,000–$155,000 / yearDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Full Desk Accounting and Finance Recruiter Vaco LLCFull Desk Accounting and Finance RecruiterPlano, TX$60,000–$70,000 / yearDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
NewManager Reimbursement - Accounting CHRISTUS HealthManager Reimbursement - AccountingIrving, TXThe complexity of the facilities may include acute care, rehabilitation unit, psychiatric unit, skilled nursing facility, medical education, End Stage Renal Disease, Organ Acquisition and Medicare Disproportionate Share/Uncompensated Care. The primary purpose of the Reimbursement Manager is to ensure proper payments are received from Third Party programs and proper accounting of such programs is maintained.
NewAccountant Lead - Accounting CHRISTUS HealthAccountant Lead - AccountingIrving, TXThe Accountant Lead is responsible for preparing general ledger month-end journal entries in accordance with Generally Accepted Accounting Principles, review of journal entries as assigned, and financial statement analysis relevant to their assigned functional accounting team. The Lead Accountant should be able to demonstrate an understanding of the purpose of the journal entries they are recording to the general ledger, evaluate the appropriateness of the entry (including the GL accounts used and the financial statement line item classification), and explain the impact to the financial statements.
Director of Accounting Vaco LLCDirector of AccountingDallas, TX$200,000–$225,000 / yearReporting directly to the Chief Financial Officer, this highly visible leadership role will partner closely with executive leadership to oversee general accounting for multiple entities, financial reporting, budgeting, forecasting, cash management, and strategic initiatives. Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs.
NewSenior Associate, Financial Due Diligence KPMGSenior Associate, Financial Due DiligenceDallas, TXCreate and design tailored transaction advisory reports specific to key issues such as normalized earnings, valuation model input assumptions, achievability of managements budget, indebtedness considerations, borrowing base calculations, and/or business combinations and carve-out financial statements. Responsibilities: Participate in buy-side and sell-side transaction advisory engagements, providing financial and commercial due diligence assistance, and accounting advisory services including IPO assistance, carve-outs, restructuring and similar services to Fortune 1000 companies, private equity investors, and asset based lenders.
Accounting Manager Vaco LLCAccounting ManagerRockwall, TX$140,000–$150,000 / yearDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
NewSenior Associate, Transfer Pricing KPMGSenior Associate, Transfer PricingDallas, TXWork with KPMGs extensive network of specialists; enjoy access to our Ignition Centers, where deep industry knowledge merges with cutting-edge technologies to create innovative tax solutions. Experience in one or more of the following areas: transfer pricing studies, financial statement analysis, valuations, quantitative and competitive analysis, statistical sampling and econometrics, plan evaluation, and/or operational performance analysis.
Fund Associate Vaco LLCFund AssociateDallas, TX$90,000–$130,000 / yearDetermining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
NewSenior Associate, Pass‑Through Taxation KPMGSenior Associate, Pass‑Through TaxationDallas, TXWork with KPMGs extensive network of specialists; enjoy access to our Ignition Centers, where deep industry knowledge merges with cutting-edge technologies to create innovative tax solutions. These include the duties and responsibilities listed above, as well as the abilities to adhere to company policies, exercise sound judgment, effectively manage stress and work safely and respectfully with others, exhibit trustworthiness, and safeguard business operations and company reputation.
NewSenior Associate KPMGSenior AssociateDallas, TX$81,130–$164,565 / yearWork with KPMG's extensive network of specialists & enjoy access to our Ignition Centers, where deep industry knowledge merges with cutting-edge technologies to create innovative tax solutions. These include the duties and responsibilities listed above, as well as the abilities to adhere to company policies, exercise sound judgment, effectively manage stress and work safely and respectfully with others, exhibit trustworthiness, and safeguard business operations and company reputation.
NewTax Senior Associate, Asset Management KPMGTax Senior Associate, Asset ManagementDallas, TXWork with KPMG's extensive network of specialists & enjoy access to our Ignition Centers, where deep industry knowledge merges with cutting-edge technologies to create innovative tax solutions. These include the duties and responsibilities listed above, as well as the abilities to adhere to company policies, exercise sound judgment, effectively manage stress and work safely and respectfully with others, exhibit trustworthiness, and safeguard business operations and company reputation.
NewAssociate, Tax Business Enablement Team KPMGAssociate, Tax Business Enablement TeamDallas, TXResponsibilities: Provide strategic support for a group of partners and/or managing directors (PMDs) serving as a trusted business advisor and single point of contact for management and coordination of all business support and engagement management; this includes, but is not limited to, leveraging and supervising the work of offshore resources and collaborating with other internal teams to efficiently and effectively manage opportunities, engagement setup, billing and collections, and engagement closeout, analyzing data, solving problems, handling communication and stakeholder interactions with discretion, and proactively addressing issues to ensure the smooth operation of engagements and realize business goals. Develop networks and maintain strong relationships with internal stakeholders and external clients, leveraging connections to drive engagement success; this could include interacting directly with clients to request data, clarify information, deliver invoices, or address questions regarding payments or schedules.
Sales Associate AaronsSales AssociateHurst, TX$12.25–$13 / hourAn employee’s pay position within the salary range will be based on several factors including, but limited to, relevant education, qualifications, certifications, experience, skills, seniority, geographic location, performance, shift, travel requirements, sales or revenue-based metrics, any collective bargaining agreements, and business or organizational needs. As an expression of our appreciation, Aaron’s is proud to offer outstanding career training, competitive performance incentives, excellent advancement opportunities, and a distinctive benefits package which includes**: Paid time off, including vacation days, sick days, and holidays .
NewProSales Associate (Early Career Program) Herc Rentals IncProSales Associate (Early Career Program)Krugerville, TX$26.50–$29 / hourProSales Associates participate in Herc Rentals' exclusive Black and Gold Academy, an immersive sales training and development program that prepares individuals for possible placement into a Territory Sales Representative role upon completion of the 12 month program. Gain visibility with leadership teams and receive coaching toward long term career opportunities including sales management, regional leadership, National Accounts, and other advanced roles.
NewSales Development Program Sales Associate United RentalsSales Development Program Sales AssociateIrving, TXLead high-level sales conversations involving price negotiations, multi-piece rental requests, government and educational collective agreements, equipment service contracts, the sale of used equipment at the end of its rental life, and much more. Join your peers across North America for a digital onboarding class, designed to sharpen your sales technique for success in our industry while providing a collaborative training environment that helps you build and leverage a strong internal support network.
NewController Vaco LLCControllerIrving, TX$180,000–$200,000 / yearThe ideal candidate is equally comfortable rolling up their sleeves to resolve accounting issues as they are leading strategic initiatives such as ERP implementations, systems optimization, and preparing the organization for future capital market opportunities, including a potential IPO. Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs.
New["Senior Accounting Associate - Real Estate","Senior Accounting Associate - Real Estate"] Aprio["Senior Accounting Associate - Real Estate","Senior Accounting Associate - Real Estate"]DallasClient Leads are highly client-facing, proactive, and spend the majority of their time focused on client interaction to provide a hands-on white glove level of service to the construction clients we serve (including general contractors, subcontractors, specialty trades, and franchisee operators). Aprio, LLP and Aprio Advisory Group, LLC, operate in an alternative business structure, with Aprio Advisory Group, LLC providing non-attest tax and consulting services, and Aprio, LLP providing CPA firm services.
Sr Associate, Operations Accounting LancesoftSr Associate, Operations AccountingIrving, TX$22Education: High school diploma or equivalent required;Associate’s degree in Accounting, Finance, or Business Administration is strongly preferred. Month-End Close: Assist the finance team with month-end closing procedures, including account reconciliations and preparing AP aging reports.
Accounting Associate – Treasury & Financial Reporting MyFunded FuturesAccounting Associate – Treasury & Financial ReportingPlano, TXYou will partner closely with the Senior Accountant and VP of Finance to support the monthly close process, maintain accurate financial records, assist with treasury operations, monitor daily cash activity, and contribute to building scalable accounting and financial processes as the Company continues to grow. You'll work directly with the Senior Accountant and VP of Finance, receiving mentorship and exposure to a wide range of accounting and finance disciplines while helping build the finance organization of a rapidly growing fintech company.
Accounting Associate – Financial Planning & Analysis MyFunded FuturesAccounting Associate – Financial Planning & AnalysisPlano, TexasYou will partner closely with the Senior Accountant and VP of Finance to support the monthly close process, maintain accurate financial records, assist with budgeting and forecasting, prepare management reporting, and contribute to building scalable accounting and finance processes as the Company continues to grow. This role is ideal for someone approximately two years out of college, preferably with public accounting or transaction services experience at a Big Four or other national accounting firm or bank, who is looking to transition into industry while developing expertise in both accounting and financial planning & analysis.
Senior Accounting Associate - Oil & Gas Whitley Penn LLPSenior Accounting Associate - Oil & GasFort Worth, TXAssume full responsibility for planning and executing client engagements and assignments using established firm policies and procedures, including supervising and training associates, reviewing the work of associates, and communication with clients. Seniors are responsible for planning and executing engagements and special assignments, supervising, and training associates, reviewing the work of associates, and communicating with clients.
Senior Accounting Associate - Oil & Gas Whitley PennSenior Accounting Associate - Oil & GasFort Worth, TXAssume full responsibility for planning and executing client engagements and assignments using established firm policies and procedures, including supervising and training associates, reviewing the work of associates, and communication with clients. Seniors are responsible for planning and executing engagements and special assignments, supervising, and training associates, reviewing the work of associates, and communicating with clients.
Senior Accounting Associate - Real Estate Aprio Technologies, Inc.Senior Accounting Associate - Real EstateDallas, TXClient Leads are highly client-facing, proactive, and spend the majority of their time focused on client interaction to provide a hands-on white glove level of service to the construction clients we serve (including general contractors, subcontractors, specialty trades, and franchisee operators). Aprio, LLP and Aprio Advisory Group, LLC, operate in an alternative business structure, with Aprio Advisory Group, LLC providing non-attest tax and consulting services, and Aprio, LLP providing CPA firm services.
Senior Accounting Associate - Construction AprioSenior Accounting Associate - ConstructionDallas, TXClient Leads are highly client-facing, proactive, and spend the majority of their time focused on client interaction to provide a hands-on white glove level of service to the construction clients we serve (including general contractors, subcontractors, specialty trades, and franchisee operators). Aprio, LLP and Aprio Advisory Group, LLC, operate in an alternative business structure, with Aprio Advisory Group, LLC providing non-attest tax and consulting services, and Aprio, LLP providing CPA firm services.
Accounting Associate- Bilingual (Spanish) EnergyBy5Accounting Associate- Bilingual (Spanish)Fort Worth, TXYou'll partner closely with internal teams, external CPA firms, our PEO, and our Mexico-based accounting team to support timely close processes, reliable financial reporting, and continuous improvement across our finance operations. This is a hands-on role for someone who enjoys working across accounting, payroll, and expense management while helping ensure accuracy, consistency, and strong financial controls as the business grows.
NewAssociate Specialist, Accounting Celanese CorpAssociate Specialist, AccountingIrving, TXThe Associate Specialist, Accounting will support global tax restructuring, legal entity transactions, and corporate reorganization initiatives through the preparation and analysis of accounting entries, stand-alone unaudited US GAAP financial statements, financial analyses, and other compliance-related deliverables. Support reporting requirements by preparing financial analyses, project-related reports, stand-alone unaudited US GAAP financial statements, governmental filings, and other deliverables associated with global tax restructuring and legal entity restructuring initiatives.
Associate, Project Accounting HITTAssociate, Project AccountingDallas, TXEvery day, our team members do amazing things in pursuit of our shared purpose to build trust with our clients, partners, subcontractors, and teammates. Be aggressive, but tactful, in communicating/discussing/resolving accounting related problems with team, striving to correct problems in a timely manner.
Deals - Capital Markets Accounting Advisory Services - Senior Associate PricewaterhouseCoopers LLPDeals - Capital Markets Accounting Advisory Services - Senior AssociateDallas, TX$77,000–$202,000 / yearPwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy . As a Deals - Capital Markets Accounting Advisory Services - Senior Associate, you will provide strategic guidance on technical accounting, financial reporting, transaction structures, and capital markets topics.
Senior Associate Specialist, Accounting Celanese CorpSenior Associate Specialist, AccountingTXResponsible for month-end/quarter-end closing the general ledger for Corporate entities timely and accurately (posting journal entries, preparing account reconciliations, loading the consolidation system, preparing SOX controls, and coordinating with upstream/downstream functions to resolve issues). The associate will work closely with other members of the Finance organization, especially members of FP&A, Legal, Regional Shared Service, and Treasury.
NewAssociate Specialist, Accounting Celanese International CorporationAssociate Specialist, AccountingIrving, TexasFull timeThe Associate Specialist, Accounting will support global tax restructuring, legal entity transactions, and corporate reorganization initiatives through the preparation and analysis of accounting entries, stand-alone unaudited US GAAP financial statements, financial analyses, and other compliance-related deliverables. Support reporting requirements by preparing financial analyses, project-related reports, stand-alone unaudited US GAAP financial statements, governmental filings, and other deliverables associated with global tax restructuring and legal entity restructuring initiatives.
Associate Director, US Accounting & Reporting GaldermaAssociate Director, US Accounting & ReportingFort Worth, TexasThe Associate Director, US Accounting & Reporting will manage a team of 2 direct reports, oversee the work of GBS (Genpact) team members, and partner closely with US Finance leaders, Group Accounting, and cross-functional teams. Coordinate with business unit finance partners to ensure key estimates and judgments are clearly documented in accordance with IFRS, including completion of quarterly assessments for projected revenue recognition accruals and corresponding lookback analyses once actual data is available.
Associate, Accounting Technology & Implementation Baker Tilly Virchow Krause, LLPAssociate, Accounting Technology & ImplementationDallas 12221 Merit Dr, TX$71,000–$100,390 / yearBaker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are independent members of Baker Tilly International, a worldwide network of independent accounting and business advisory firms in 141 territories, with 43,000 professionals and a combined worldwide revenue of $5.2 billion. Baker Tilly is a leading advisory, tax and assurance firm, providing clients with a genuine coast-to-coast and global advantage in major regions of the U.S. and in many of the world's leading financial centers - New York, London, San Francisco, Los Angeles, Chicago and Boston.
Associate, Accounting Technology & Implementation Baker Tilly Advisory Group, LPAssociate, Accounting Technology & ImplementationDallas, TexasBaker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are independent members of Baker Tilly International, a worldwide network of independent accounting and business advisory firms in 141 territories, with 43,000 professionals and a combined worldwide revenue of $5.2 billion. Baker Tilly is a leading advisory, tax and assurance firm, providing clients with a genuine coast-to-coast and global advantage in major regions of the U.S. and in many of the world's leading financial centers - New York, London, San Francisco, Los Angeles, Chicago and Boston.
NewSenior Associate Specialist, Accounting Celanese International CorporationSenior Associate Specialist, AccountingIrving, TexasFull timeResponsibilities: Responsible for month-end/quarter-end closing the general ledger for Corporate entities timely and accurately (posting journal entries, preparing account reconciliations, loading the consolidation system, preparing SOX controls, and coordinating with upstream/downstream functions to resolve issues). The associate will work closely with other members of the Finance organization, especially members of FP&A, Legal, Regional Shared Service, and Treasury.
Litigation Associate Attorney- Accounting Defense (Multi Office) Pernini Recruiting CompanyLitigation Associate Attorney- Accounting Defense (Multi Office)Dallas, TXThese cases span global markets and involve sophisticated counterparties, including federal regulators, bankruptcy trustees, shareholders, and noteholders , requiring exceptional legal judgment, strategic insight, and advocacy skills. This is a compelling opportunity to work alongside leading practitioners representing premier global accounting firms , public company issuers , and directors and officers in some of the most complex and high-stakes matters nationwide.
NewSenior Associate, Accounting L3Harris Technologies IncSenior Associate, AccountingRockwall, TX$55,000–$102,000 / yearBy submitting your resume for this position, you understand and agree that L3Harris Technologies may share your resume, as well as any other related personal information or documentation you provide, with its subsidiaries and affiliated companies for the purpose of considering you for other available positions. With customers' mission-critical needs always in mind, our employees deliver end-to-end technology solutions connecting the space, air, land, sea and cyber domains in the interest of national security.
Corporate Accounting Associate - Industrial S2 ResidentialCorporate Accounting Associate - IndustrialDallas, TexasAssociate's or Bachelor's degree in Accounting or Finance preferred; equivalent work experience considered. Process internal accounts payable transactions, ensuring proper coding and approvals.
New["Senior Associate, Fund Accounting","Senior Associate, Fund Accounting"] Ss&C Technologies Holdings["Senior Associate, Fund Accounting","Senior Associate, Fund Accounting"]DallasBuild strong relationships with clients and key stakeholders, including legal counsel, auditors, and tax advisors, to ensure seamless execution and timely delivery. You will work with industry experts, modern platforms, and evolving technologies, gaining exposure to real-world operational challenges and large-scale enterprise environments.