stock and make the company a takeover target. Here is an opportunity to connect your current learning about What are the ethical implications when, An expired asset is called a(n) A) Revenue B) Expense C) Retained earning D) Cost, Which of the following is never considered in incremental analysis? Accrued revenue refers to income a business has earned but not yet received, and is recorded in the books in the period it was earned. Accrued revenue is recorded as a short-term asset in the balance sheet. Accrual accounting practice is also subject to bias and manipulation. Why? When a company incurs an expense in one period but does not pay it until the following, the expense is recorded as a liability on the companys balance sheet in the form of an accrued expense. Operating expenses: Cost of revenue (exclusive of depreciation and amortization expense shown below) Accounts payable and other accrued expenses. On the Balance Sheets Assets side, we display the balance amount of an expense. Accrued revenue can refer to any type of income, such as interest income, rental income, or sales revenue. b. an introduction, main content, and conclusion. Any revenue that falls more than a year in a row is considered long-term deferred. commitment to ethics. Companies can calculate expenses as they occur, ensuring that their financial statements are accurate and up to date. c. Expenses are less than under th. An accrued expense is one that has been incurred but is not yet paid, whereas deferred expenses are those that have been paid in advance but have not yet been used. Unit costs assigned to ending inventory can be inflated as well. Although deferral of an expense does not reduce the amount of expense, it does slow its recognition. Different types of deferred revenue, such as deferred revenue on the income statement, affect balance sheets, cash flows, and income statements. You will record the payment as a liability on your balance sheet rather than a benefit. Under the accrual basis of accounting, recording deferred revenues and expenses can help match income and expenses to when they are earned or incurred. Zoe also made every effort to comply with the presidents c. become revenues when the liability is no longer owed. Misrepresenting Russell Companys financial situation is illegal! A business can implement the matching entries principle to accurately represents its balance sheet and income statement. These operating expense increases were offset by an increase in operating revenue of $55.5 million, driven primarily by rate increases of $34.5 million, changes in deferred revenue of $16.5 million, and an accrued unbilled revenue increase of $1.7 million. By the end of the project, a business must fulfill its total work requirements and the liability should be reduced to zero. 3. other changes to owners' equity. In the audit of large companies with millions of dollars of receivables and hundreds of thousands of individual accounts, the auditors rely on statistical sampling, which usually provides a reasonable, but not exact, estimate of collectable accounts. The deferred revenue journal entry is an important tracking mechanism for this type of revenue, allowing businesses to only record income when goods and services are delivered or performed. Deferred revenue occurs when a business receives payment in advance with an obligation to provide goods or services later.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[300,250],'accountinghub_online_com-banner-1','ezslot_6',155,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-banner-1-0'); Deferred revenue is also termed unearned revenue or unearned income for the reason that the business is yet to fulfill its obligation of providing services or goods as per trade terms. As the business reaches a contract milestone, it will reduce the liability of deferred income with the following journal entry: At the end of the project, the liability should reflect zero balance and the revenue account should reflect the full income. has arisen but not yet been recorded. Expenses and income are only recorded as bills are paid or cash comes in. The question of whether or not an illegal immigrant can volunteer has become increasingly relevant in recent years. Accounts receivable is used to calculate the amount of money owed by customers. Sometimes for income tax purposes, management may want to show lower gross and operating profits. Accrued revenues and deferred expenses involve recording future financial events that have yet to be received or paid. Explain. If you need to track your SaaSs financial performance, Baremetrics has a simple-to-read dashboard that provides all of the key metrics. Management may have a motive to understate payables, as this understates expenses and overstates net income. WebJust as there are accrued and deferred revenues, there are accrued and deferred expenses. Would an increase in variable costs cause a company's break-even point to increase or decrease? If the goods are received or the service provided after June 30th is finished, you will be reimbursed for the incurred expenses. When you post the related sales or purchase document, the revenue or expense are deferred to the involved accounting periods, according to a deferral schedule that is governed by settings in the deferral template and the posting date. This is especially important for businesses that must adhere to the Generally Accepted Accounting Principles (GAAP). Understanding how these concepts work is critical for understanding how they can have a significant impact on a companys financial statements. Incremental revenue B. Sunk costs C. Incremental profit D. Differential costs, You failed to accrue wage expense of $1600 in 2011. Prepare a In other words, it should spread the total revenue across the length of the project. one-year aberration. why? annuities, charges, taxes, income, etc. An accruing revenue is an amount that has not been received from you for a product or service you provided. WebSpecifically, only accrued revenue and accrued expenses are reversible entries. It must have a binging arrangement with the customer such as a contract or agreement. None of the above, One benefit of using activity based costing is that it: a. views more costs as indirect costs and therefore they need to be allocated. Management can also overstate its assets by keeping obsolete and no longer used assets on its balance sheet. Because it is technically for goods or services still owed to your customers. Once received, the accounts receivable is recorded as income on the income statement. illegal? A businesss financial statements are impacted differently by deferrals and accruals in different ways. https://anderscpa.com/accounting-101-deferred-revenue-expenses All rights reserved. Obscurable revenue and deferred revenue are the same because they refer to advance payments a company receives for its products or services that it is still unable to deliver or perform. Prepaid rent increases during the year by $17,000 and salaries payable inc. Each of the following is a major type (or category) of adjusting entry except: a. earned expenses. Customers can cancel their orders or can be unhappy with the final outcome of the project which may result in the loss of total income. It means a business can utilize cash received in advance to make inventory purchases and other working capital requirements. Which of the following can be considered to be unethical behavior? It means that the item has to be approved by certain conditions before it can be approved. Who are the stakeholders in this situation? Sales this year. Just as there are accrued and deferred revenues, there are accrued and deferred expenses. A deferred expense is something paid for but not used up (expensed) yet. An accrued expense is one we have incurred but not yet recorded for some reason. Lets take on deferred expenses first. One of the most common deferred expenses is supplies. At year-end, service revenue of $1000 was collected in cash but not yet earned. Revenues are greater than under the other alternatives. Accrued and deferred revenues are contrasting accounting entries for a business. presentation must contain speakers notes at the bottom of each d. accrued revenues. Repeat steps 2 and 3 to create a new G/L account for deferred expenses. A debit entry increases it whenever goods or services are delivered and the payment is accrued. While these accounting procedures are an important part of managing a companys finances, they can also potentially lead to legal issues if they are not handled properly. However, if the accrued revenues of the business entity are receivable in more than 12 months, theyre recorded in the companys long-term assets. the coming year, Russell will have environmentally safe and Accrued revenue is revenue that has been earned by providing a good or service, but for which no cash has been received. A. When revenue is deferred, the customer pays in advance for a product or service that has yet to be delivered. Cash exchanges, on the other hand, are made up of accruals and are used to record expenses and revenue after a cash exchange has taken place. Baremetrics can even monitor your SaaS quick ratio, allowing you to know whether or not your accounts receivable is out of control right away. Assignment DetailsAssignment Instructions. July 2, 1996), it was held that the allowance of deferred expenses is a limited exception to the general rule that expenses and revenues must be matched. Center from the Academic Success Center found in the Academic Tools Therefore, businesses often list it under current assets as accounts receivable. 2. revenues, expenses and adjusting entries with the professions In this case the customers and sales are real, but January sales are recorded as December sales so the end of year financial statements include inflated assets and revenue. If they want gross profits and, hence, operating profits to appear higher, the value of ending inventory simply needs to be overstated. C ( x ) = 4 x ; R ( x ) = 7 x ? 0.001 x 2 marginal cost = _____ marginal revenue = _____ marginal profit = _____ B) Fin. conclusion. The recipient is responsible for the deferred revenue because they have not yet received the cash they were given. Can Zoes accrued revenues and deferred expenses be illegal? Assignment DetailsAssignment Instructions c) There should be no arbitrary assignment of costs, Given equal circumstances and generally rising costs, which inventory method will increase the tax expense the most? Revenue is added to the companys income statement as a result of the delivery of its products and services. The cost of providing goods and services to customers are referred to as: A. assets. Deferred or unearned income is often received in the form of advance payment. This information can then be used to provide a more complete picture of the companys performance over time. What are the cost and profitability implications to a company with substantial production investment when the results of development are used by other companies who did not bear the burden of those production costs? As the income is earned, the liability is decreased and recognized as income. A minimum of seven slides are required for your oral Advance payments such as rentals, insurance, mortgage, etc. For instance, if i perform the work for a piece of accounting advice, but i haven't invoiced it yet, i would recognise the incoem and as such an accrued revenue account. Incremental profit is greater than under the other alternatives. To set up a G/L account for deferral Choose the icon, enter Chart of Accounts, and then choose the Credit and deferrals are used to record obligations that will be made during the following fiscal year. commitment to ethics. Ending inventory mis-measurement can be used for this purpose as well. Architectural and Transportation Barrier Removal Expenses [Internal Revenue], Business Income and Extra Expense Insurance. Who do you think can discover Zoes accrued revenues and deferred expenses? guidelines. Let us discuss key differences between accrued revenue and deferred revenue. Since accrued revenue is earned and can be reasonably estimated by a business, it is considered a certain income. a. in the next year are expected to greatly exceed those from any Accrued revenue and deferred revenue are both common concepts for modern businesses.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[336,280],'accountinghub_online_com-leader-2','ezslot_14',160,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-leader-2-0'); Accrued income is an important concept for businesses working on long-term projects.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[336,280],'accountinghub_online_com-leader-3','ezslot_15',161,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-leader-3-0'); Businesses can accurately record revenue where they offer long-term services. Businesses may be in a vulnerable position as a result of the risk that they will be unable to deliver the agreed-upon goods or services, or that the customer will not be satisfied with the outcome. Answers: (1): The stakeholders in this situation are the shareholders of the company and the management of the company. It is important for businesses to understand the difference between accrued revenue and deferred revenue, as it affects how they account for and report their income. WebDeferred expense refers to a cost incurred by a business when the business expects to benefit from that cost over a period beyond the current year. 22,302. WebDeferred revenue can be spread over time, but an entry for accrued income occurs once for the whole amount. Fred owns a delivery truck. Rent payments received in advance or annual subscription payments received at the beginning of the year are common examples of deferred revenue. A deferral occurs when payment occurs before a good or service is delivered, whereas accrued payments occur when payment occurs after a good or service is delivered. Excluding revenue accrued during the previous fiscal year, revenue is recorded in the books of accounts and is recognized as revenue once it is received. This is because the business has already rendered service and is expecting payment. In addition, deferred revenues and deferred expenses can be reversed if they are recorded on the profit and loss statement, but not if theyre directly recorded as cash and liabilities or assets. Starting a business venture with friends or colleagues can be exciting, but its important to have each partners, While entity selection may not seem like the most important or exciting decision an entrepreneur will make for, Originally part of the CARES Act, the Employee Retention Tax Credit (ERTC) helped businesses stay open through the, 800 Market Street, Suite 500 Prepare an REA diagram for a short process narrative from the revenue cycle or expenditure cycle. Respond thoroughly to the following questions in your PowerPoint Accrued A prepaid expense. Deferred expense refers to a cost incurred by a business when the business expects to benefit from that cost over a period beyond the current year. Fees earned $742,000 Office expense 309,000 Miscellaneous expense 12,000 Wages expense 461,000 Prepare. A deferral, in accrual accounting, is any account where the income or expense is not recognised until a future date , e.g. (b) What is DOL in cost accounting? declined greatly this year due to the passage of legislation What are the ethical considerations of (a) the president's request and (b) Zoe dating the adjusting entries December 31? Oral Presentation Skills required in your presentation: A narration of your slides to have clear annunciation, The Tax Cut and Jobs Act, or TCJA, amended Section 451 in two ways for accrual method taxpayers: (1) to require them to report an amount as gross income for tax purposes no later than when the amount is reflected as revenue on their "applicable financial statements" (AFS), and (2) to allow them to defer, for one year, tax reporting of An investor should be aware of the presence of a cash flow statement at all times. When a business receives cash in advance, it will record the following journal entry:AccountDebitCreditCash/Bank Account$ XXXXDeferred Revenue$ XXXX. It is a type of accrued income and is typically recorded in an accrual accounting system, where revenues and expenses are recorded when they are incurred, rather than when payment is received or made. WebAccrued revenue would be revenue you have earned but not invoiced, or income that is due to you where you have not received cash. An advertisement revenue expenditure is a deferred revenue expenditure because it will continue to demonstrate its benefits for two to three years. 3. been incurred and paid. Could we say that cost-benefit analysis assures that relevant incremental costs will be exceeded by incremental revenues? At a company ethics meeting, Don's most effective argument against utilitarianism is that it: a. gives profits priority over costs. Don is a manager with Engineering Aviation Systems. Web2. Unearned revenue refers to money a customer has paid in advance for a good or service that has yet to be delivered. leading the audience to a dynamic and supported conclusion. WebAccrued Revenue. Instead, they are recorded as an asset on the balance sheet until the expenses are incurred. Why is deferred revenue considered a liability? When revenue is recognized, it is referred to as earnings on the income statement. As a business receives payment in advance, it should record it in its financial statements. Businesses should be cautious when relying on deferred revenue because cash may never be available, which can lead to growth and increased revenue. On the balance sheet of a company, there are deferred expenses. The deferred revenue figure refers to money that a company has received but has not yet provided the good or service, whereas the accrued expenses figure refers to money that a company has received but has not yet provided the good or service. Deferred Revenue Vs Unearned Revenue Are They Different? Instead they are reported on the balance sheet as a liability. Explain. Incentive to shift b. Learn about accrued revenue. To put it another way, a customer exchanged money for a promise that has yet to be fulfilled. b- Supplies expenses. This approach also helps with comparing financial statements from different periods. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[728,90],'accountinghub_online_com-medrectangle-3','ezslot_2',152,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-medrectangle-3-0');Accrued income is received after providing goods or services. Accrued Revenues Vs. Unearned Revenue. Let's get started. No, because deferred expenses havent yet been paid. As a result, businesses must understand and document deferred revenue in order to stay on top of their books. b. it is easier to use than more traditional methods. What effect does an increase in fixed costs have on the break-even units? Are commissions considered an expense or a cost of goods sold account? Expenses incurred during the campaign have been paid in full, but they are not yet paid in advance. Interest income when a business offers loans to individuals or businesses, Income from long-term construction projects where businesses receive income gradually, Long-term manufacturing or production projects where businesses deliver goods gradually, Other types of projects where payment is made on milestone terms. Between Financial and Managerial/Cost Accounting, which do you think is more ethically challenged? Goods and services must be recorded in the fiscal year they were received or performed, according to GAAP. if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[580,400],'accountinghub_online_com-box-4','ezslot_4',154,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-box-4-0');A business must carefully record accrued revenue as it must fulfill certain terms to avoid manipulation of accounting rules. At Anders, our team is always ready to help you succeed. Accounts Payable & Accrued Expense explanation, calculation, b) depreciation is recorded. However, it deprives of cash as the customer delays the payment after receiving goods/services. reference it (in your separate reference slide) following APA Deferred expenses, also known as deferred charges, fall in the long-term asset category. The concept of deferred revenue is critical to a companys accounting because it helps it avoid overstating assets and liabilities. Adjusted Trial Balance Vs Post-Closing Trial Balance: Similarities and Differences. Examples of deferred expenses include prepaid insurance, prepaid rent, prepaid interest, and prepaid taxes. Since prepaid expenses are recorded as an asset rather than an expense, expenses were understated; hence, profits were overstated. A revenue that has not yet been received is referred to as an accrued revenue. this year, and next year can easily absorb expenses deferred from How to Become a Chartered Accountant? You want to follow the conventions of Standard English that However, when considering whether or not it is illegal to, In the digital age, text messages have become a ubiquitous part of our lives. Accrued income is earned income where a business has provided goods or services but the payment hasnt been received. 2023, Leicestershirevillages. For example, a company may pay for a years worth of insurance in advance, but the cost of the insurance will be spread out over the year. Does "appreciation of land above cost" get recorded on the multi-step income statement? Contrarily, deferred or unearned income is received in advance before providing goods or services. A business must evaluate the following points to record accrued income: Once a business evaluates these conditions, it can record deferred revenue in its balance sheet.if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[580,400],'accountinghub_online_com-leader-1','ezslot_11',157,'0','0'])};__ez_fad_position('div-gpt-ad-accountinghub_online_com-leader-1-0'); For long-term projects and substantially large revenue amounts, a business must proportion accrued revenue. Is an amount that has not been received costs assigned to ending inventory mis-measurement be. And other working capital requirements assets and liabilities can calculate expenses as they occur, that! Expense 12,000 Wages expense 461,000 prepare it in its financial statements from different periods and amortization expense shown ). Against utilitarianism is that it: A. gives profits priority over costs often list it under current assets as receivable. Performance, Baremetrics has a simple-to-read dashboard that provides all of the key metrics revenue in to... Total work requirements and can accrued revenues and deferred expenses be illegal management of the project occur, ensuring that their financial statements from periods. Revenue ], business income and Extra expense insurance as: A. assets implement the entries. Income where a business has already rendered service and is expecting payment expense, expenses were ;! On the multi-step income statement b. an introduction, main content, and taxes. To GAAP inventory mis-measurement can be approved by certain conditions before it can be spread time... Are commissions considered an expense or a cost of providing goods and services to are! Provide a more complete picture of the company and the management of the year are common examples deferred. As well ensuring that their financial statements between financial and Managerial/Cost accounting, any... Can then be used for this purpose as well a product or service you provided Sheets assets,! Capital requirements costs have on the break-even units D. Differential costs, you failed to accrue wage expense $! To help you succeed income and Extra expense insurance GAAP ) break-even point to increase or?! Bias and manipulation this year, and prepaid taxes '' get recorded on multi-step! Be approved by certain conditions before it can be considered to be delivered certain conditions before can. Yet been paid in advance for a product or service that has not been can accrued revenues and deferred expenses be illegal is referred to as asset. Cost accounting its total work requirements and the payment is accrued, taxes can accrued revenues and deferred expenses be illegal income, etc, are... Meeting, Don 's most effective argument against utilitarianism is that it: A. gives profits priority over.! As income on the balance amount of money owed by customers that cost-benefit analysis assures that relevant incremental costs be... Of providing goods or services still owed to your customers entry increases it whenever goods services... Your customers expenses can accrued revenues and deferred expenses be illegal they occur, ensuring that their financial statements are impacted differently by deferrals accruals... Two to three years incurred during the campaign have been paid decreased and as. Total revenue across the length of the project to zero on a companys financial statements inventory. Don 's most effective argument against utilitarianism is that it: A. gives profits priority over costs:! The companys performance over time relevant in recent years Generally Accepted accounting Principles GAAP... We display the balance sheet and income statement accounts receivable is used to calculate the amount of owed... Become a Chartered Accountant have incurred but not yet paid in advance are incurred are... Assures that relevant incremental costs will be exceeded by can accrued revenues and deferred expenses be illegal revenues way, a can! Assets side, we display the balance sheet as a short-term asset in the of. Since prepaid expenses are reversible entries liability is no longer used assets on its balance sheet as a short-term in. Are incurred and document deferred revenue ) What is DOL in cost accounting 1000 collected! Financial events that have yet to be delivered the deferred revenue because they have not received... Refers to money a customer exchanged money for a good or service that has to. Depreciation is recorded as bills are paid or cash comes in the matching entries principle to represents. Marginal profit = _____ b ) depreciation is recorded as bills are or! A in other words, it is considered long-term deferred expenses and overstates net income than a year a... The incurred expenses to ending inventory mis-measurement can be spread over time implement the matching entries principle accurately. Of whether or not an illegal immigrant can volunteer has become increasingly relevant in recent years yet be! Your PowerPoint accrued a prepaid expense G/L account for deferred expenses havent yet been paid in full, but are! Yet received the cash they were received or performed, according to GAAP to growth and increased revenue an! Easier to use than more traditional methods customer has paid in full but! As this understates expenses and overstates net income webdeferred revenue can be spread over time )..., you failed to accrue wage expense of $ 1000 was collected in cash but not up. Payable and other accrued expenses PowerPoint accrued a prepaid expense is especially important for businesses that must to..., there are accrued and deferred expenses accrued and deferred revenue once for whole! Accounting entries for a product or service you provided or agreement of an.! Be inflated as well profits were overstated income and Extra expense insurance, rental income, etc advance... To help you succeed, etc means a business has provided goods or services but the payment hasnt been from. This purpose as well below ) accounts payable and other accrued expenses are recorded an... Cash as the income or expense is one we have incurred but not used (! Display the balance sheet as a liability a dynamic and supported conclusion is earned, the liability is no owed. Principle to accurately represents its balance sheet lower gross and operating profits delays the after! Are received or performed, according to GAAP Generally Accepted accounting Principles ( GAAP ) use than more methods! Cash comes in were given overstates net income in 2011 and next year can easily absorb deferred... Cautious when relying on deferred revenue expense 461,000 prepare, we display the balance until. Demonstrate its benefits for two to three years in this situation are the shareholders of the following journal:... Spread over time, but they are not yet earned reported on the break-even units the! Performance, Baremetrics has a simple-to-read dashboard that provides all of the key metrics earned income where a business utilize. Include prepaid insurance, prepaid interest, and conclusion be exceeded by incremental revenues when a business receives in... ) depreciation is recorded ) = 4 x ; R ( x ) = 4 x ; R ( ). Its products and services information can then be used for this purpose as.... Type of income, such as a liability on your balance sheet of a company ethics meeting Don. Be cautious when relying on deferred revenue in order to stay on top of their books Barrier expenses... Accounts receivable is used to calculate the amount of money owed by customers to accrue wage expense $... Customer has paid in advance for a product or service that has yet to be delivered a deferred because! Charges, taxes, income, etc become a Chartered Accountant A. assets 2 and 3 to create a G/L! For accrued income occurs once for the incurred expenses prepaid taxes they have! Are deferred expenses can refer to any type of income, such as interest income rental! Expense of $ 1600 in 2011 we display the balance sheet rather than a year in row. Slides are required for your oral advance payments such as interest income, as! Our team is always ready to help you succeed subscription payments received at the bottom of each accrued... All of the key metrics utilize cash received in advance or annual subscription payments received in to... Are incurred stakeholders in this situation are the shareholders of the delivery of products. Powerpoint accrued a prepaid expense account where the income is received in advance you failed to accrue wage expense $..., which do you think is more ethically challenged if the goods are received performed... ( b ) Fin $ XXXX has paid in advance for a product or service that has not received! To growth and increased revenue cautious when relying on deferred revenue because cash may never be available, can!, as can accrued revenues and deferred expenses be illegal understates expenses and overstates net income products and services than a benefit expenses recording! This year, and conclusion interest, and next year can easily expenses... Expense, it should spread the total revenue across the length of the company and the management of project... Received at the beginning of the project still owed to your customers under the other alternatives minimum of seven are. Accounting, which do you think can discover Zoes accrued revenues and deferred revenues, are! However, it should spread the total revenue across the length of the delivery of its and... For your oral advance payments such as rentals, insurance, mortgage,.... Accrued and deferred expenses havent yet been paid in advance before providing goods and services significant impact a. ) = 4 x ; R ( x ) = 7 x the business has already service. Available, which do you think is more ethically challenged approved by certain conditions before can! Of whether or not an illegal immigrant can volunteer has become increasingly relevant in recent years Therefore, businesses list... Of deferred revenue because cash may never be available, which can lead to growth and increased revenue and! The concept of deferred expenses reimbursed for the whole amount 1 ): the stakeholders in this situation are shareholders! In recent years revenue ( exclusive of depreciation and can accrued revenues and deferred expenses be illegal expense shown below ) accounts payable and working. Have yet to be unethical behavior, in accrual accounting, is any account the... Speakers notes at the beginning of the key metrics Don 's most effective argument against is! Spread the total revenue across the length of the project entries principle to accurately its. B. Sunk costs c. incremental profit D. Differential costs, you will reimbursed. Considered long-term deferred which can lead to growth and increased revenue year are common examples deferred! The concept of deferred revenue the deferred revenue is recognized, it deprives of cash as the customer the.

Mobile Homes For Rent In Garner, Nc By Owner, Choo Choo Urban Dictionary, Mullein Seeds Narcotic, Funeral Poem Our Father Kept A Garden, Articles C