38 Project Costing jobs in Canada

Job Description

Salary:

Job Title: Project Accounting Manager

Company: Doran Contractors Limited

Location: 3187 Albion Road South, Ottawa, Ontario

About Us

Doran Contractors has a rich and diverse history in general contracting. From tender closing to substantial completion, Doran Contractors takes pride in being on time and on budget, focusing on exceeding clients expectations at every opportunity. With more than 120 years of history behind it, Doran is proud to have served hundreds of satisfied clients and has earned a reputation for highly skilled service - down to the last detail.

As part of the Taggart Group, Doran is a proud, family-owned business benefiting from long-standing stability and continued growth, offering a variety of opportunities for those looking to get hands-on experience and build a lasting career.

At Taggart, you will be part of something bigger, and what you do today will make an impact for years to come. We believe in your success.

Building integrity, quality, and community together.

About this Role

The Project Accounting Manager will participate in the overall delivery of the construction projects as the lead finance manager. The Project Accounting Manager will be responsible for preparing the month end close, which includes the work-in-progress report, as well as tasks in accounts payable, accounts receivable and client billings, job costing and reconciliations, as well as supervising the Project Accountants.

Key Responsibilities

• Support the Controller in managing the day-to-day accounting activities of the business. This includes reviewing work prepared by staff, such as month-end, vendor and sub accounts reconciliations, and assisting with the resolution of day-to-day issues faced by the staff, escalating to the Controller or others as appropriate.
• Ongoing management of a small team of direct reports, including ensuring monthly duties of team members are performed as expected, reviewing as required to ensure timely, complete, and accurate reporting in accordance with policies and deadlines.
• Participate in workforce planning and recruitment activities in conjunction with an internal Human Resources team. Assist in team resource management and support cross-training initiatives to ensure coverage for other positions within the finance team.
• Prepare performance evaluations for direct reports and engage with employees to set goals or identity areas for improvements for the year. Provide ongoing feedback and coaching to the team members as necessary.
• Preparation and analysis of the month-end close, including GL account reconciliations and analysis and financial reports, as well as cash flow forecasts, and monthly and annual reporting with modest input from the Controller.
• Prepare monthly work-in-progress reports, understand deferred amounts and propose appropriate revenue recognition adjustments as required.
• Adjust forecasts as per the Project Managers direction. Communicate with Project Managers to ensure that all required documentation is submitted by subcontractors prior to payment being released.
• Supervise processing of monthly subcontract progress billing invoices, ensuring subcontract invoices match the approved amounts and follow-up with the Project Managers to reconcile any differences.
• Identify and bring forward ideas for possible improvements in day-to-day accounting functions, assisting with implementation when approved by management.
• Prepare job cost analyses as required, assist in preparation of year-end audit file, maintain electronic and paper filing system.
• Any other duties as required.

Education and Experience Requirements

• Post-secondary education in accounting or finance is required. CPA designation, or designation in process is a strong advantage.
• A minimum of five years work experience in a similar role is desired, experience in construction project accounting a definite advantage.
• Prior experience with the management of direct reports would be considered an asset.
• Strong analysis and reconciliation skills.
• Ability to prioritize and meet deadlines, to problem-solve and think critically.
• Effective communication and organizational skills, with attention to detail.
• Team player with strong interpersonal skills.
• Proficient in MS Office (Excel and Word) and Adobe software. Prior experience with an ERP (financial) system is expected.
• Experience working in a multi-company environment is considered an asset.
• Ability to maintain confidentiality and approach situations in a diplomatic and professional manner.

Physical/Sensory Effort and Work Environment

• Providing service to several people or departments, working under many simultaneous deadlines.
• Sitting or standing for long periods of time at workstation. Repetitive work.
• Manual dexterity required to use desktop computer and peripherals.
• Overtime may be required during peak times and/or based on project needs.

Accommodation Requests

The Taggart Group of Companies is an equal opportunity employer. All qualified applicants are considered without regard to citizenship, race, place of origin, ethnic origin, colour, ancestry, disability, age, creed, sex/pregnancy, family status, marital status, sexual orientation, gender identity, or gender expression.

In accordance with Accessibility for Ontarians with a Disabilities Act, were committed to providing accommodation for people with disabilities in all aspects of the recruitment and selection process. If you require accommodation or special assistance, please send an email your request.

Thank You for Considering Doran Contractors

Thank you for your interest in joining Doran Contractors Limited. We appreciate every application, but only those selected for an interview will be contacted. Please note that we do not accept unsolicited resumes from recruiters or employment agencies. Any such submissions become the property of Doran Contractors Limited and are not eligible for compensation.

Job Description

Salary:

PBC Development and Construction Management Group Inc. is a trusted leader in the development and construction industry, delivering excellence through experience, expertise, and a commitment to quality. With over 50 years of industry knowledge, we have built a strong reputation for navigating the complexities of real estate acquisitions, development, and redevelopment. Our deep understanding of market trends, regulations, and innovative building solutions ensures value-driven projects that exceed expectations.

We provide full-service support, guiding clients through every stagefrom feasibility assessments and site selection to land acquisition, design, and constructiondelivering seamless, turnkey solutions. Our meticulous project management emphasizes efficiency, sustainability, and cost-effectiveness, ensuring developments align with client goals and market demands.

At PBC, we recognize that success stems from collaboration. We actively engage clients, key stakeholders, design consultants, construction teams, and our dedicated internal teams, fostering strong partnerships and maintaining clear communication. Our commitment to best practices and rigorous protocols mitigates risks, streamlines workflows, and ensures successful, on-time project completion.

With a proven track record of highly satisfied clients, we take pride in transforming visions into reality. Whether creating new developments or revitalizing existing properties, our strategic approach ensures every project is executed with precision, integrity, and lasting value.

You can learn more about PBC here: PBC Group - Investments, Real Estate & Development

Position Description:

We are seeking a highly detail-oriented junior level Project Accounting Administrator to join our Accounting team. This role is ideal for someone early in their career who is eager to build a foundation in project-based financial administration and thrives in a high-volume, fast-paced environment. You will be responsible for data entry, financial tracking, debit/credit processing, and support to the accounting and project teams in maintaining accurate and timely financial records.

The ideal candidate is passionate about their work and takes pride in being quick, accurate, highly organized, and meticulouswith a strong understanding of accounting fundamentals. In addition to the duties typically expected of a junior level accounting professional, they will be responsible for:

Financial Data Entry & Processing:

• Accurately enter financial data such as invoices, purchase orders, and change orders into accounting systems.
• Perform high-volume processing of accounts payable and receivable entries, ensuring alignment with project budgets.
• Apply debits and credits correctly with strong attention to accounting principles.
• Match invoices with purchase orders and project documentation for coding accuracy.

Accounting Support:

• Serve as first-level support for accounting-related inquiries from internal teams and vendors.
• Follow up on missing or incomplete documentation from subcontractors and suppliers.
• Collaborate closely with the accounting team to support monthly billing cycles and financial reporting.
• Reconcile basic discrepancies and flag inconsistencies in a proactive and timely manner.

Project Administration:

• Maintain organized electronic and physical records for all project-related financial documentation.
• Assist with contract administration tasks such as preparing and tracking purchase orders and change orders.
• Support the project and accounting teams with startup and closeout documentation requirements.

Additional Attributes:

• Extremely accurate and detail-oriented in all work.
• Proactive and resourceful; not afraid to follow up and chase down loose ends.
• Fast learner who thrives on structure, consistency, and financial integrity.
• Able to work independently while staying aligned with team goals and timelines.

Most importantly, we are a small yet mighty team. This is a roll up your sleeves, help where you are needed kind of role. We are looking for a new team member who will be a culture builder, someone who will lean in to help us build an engaged and positive work environment, and someone who will support our success when and as needed, as our team will do for you when you need it.

We are an on-site crew 5 days a week, in office and sometimes traveling to construction sites for meetings. We sometimes work late to make sure we meet our deliverables so the ability to work flexible and irregular hours is required. However, we do respect your work/life balance too.

Qualifications & Skills:

• Entry level experience in an administrative role within construction, real estate, or a related industry is preferred, but not required.
• Strong organizational and multitasking abilities, with a high level of accuracy and attention to detail.
• Proficiency in Microsoft Office Suite (Word, Excel, Outlook) and project management software.
• Excellent communication skills, both written and verbal, with experience in document control and reporting.
• Proactive mindset with a strong sense of ownershipable to track down missing information and ensure deadlines are met.
• Self-motivated with the ability to work independently and collaboratively in a fast-paced environment.
• Familiarity with construction terminology, workflows, and regulatory requirements is an asset.
• Driver's license and access to transportation.

We are committed to diversity in our workforce and are proud to be an equal opportunity employer. We are excited to work with talented people, period. All employment decisions are based on business needs, job requirements, and individual qualifications, without regard to race, color, religion or belief, national or ethnic origin, gender, age, disability, sexual orientation, gender identity and/or expression, marital or civil status, political affiliation, family or parental status, or any other status protected by the laws or regulations in the jurisdictions in which we operate.

We strive to make our website and application process accessible to all users. Accommodation is available upon request for candidates taking part in all aspects of the selection process. Please send an email let us know the nature of your request and your contact information.This contact information is for accessibility requests only and cannot be used to inquire about the status of applications.

Our team handles a lot of sensitive information, which means we require all candidates that receive and accept employment offers to complete a background check before being hired.

Thank you for your time and desire to join ourwinning team andtoplay acritical role indevelopingfuture communitiesacross Canada.

Only selected candidates will be contacted. No phone calls please.

We appreciate your interest in exploring this opportunity with our team!

Job Description

Cooke is a global seafood company with operations in North America, Europe, South America and Australia. Our company’s success is driven by our dynamic, highly skilled, and innovative management team, supported by dedicated employees who live in coastal communities and contribute to the local area’s economy and sense of community.

The Role:

We are hiring an Accounting Project Analyst to join our team of dedicated accounting professionals. In this role, you will be supporting multiple Cooke projects, ensuring that accounting requirements are met and that the project teams are supported.

This position offers the perfect blend of core accounting knowledge and hands-on project experience on a global scale, including system implementations and process improvement initiatives. You’ll have the opportunity to work with international teams and gain insight into how accounting and systems operate across different regions.

This role can be based in either our Saint John, NB or Blacks Harbour, NB office.

Responsibilities include but not limited to:

• Representing the accounting team on multiple initiatives, including system rollouts to process improvement efforts.
• Assisting with process flow mapping and documentation for both current and future-state workflows.
• Identifying opportunities for improvement and helping to implement effective changes.
• Facilitating working sessions with the accounting team to understand, document, and validate requirements.
• Communicating gaps between accounting needs and project scope, and collaborating with cross-functional teams to drive resolution.
• Supporting testing phases by logging, tracking and ensuring roadblocks are resolved.
• Participating in go-live activities and providing hands-on support during implementations.
• Completing ad-hoc reporting & analysis as required.

To be successful in this role you will have:

• 3-5 years of accounting experience, with a solid understanding of financial processes and reporting.
• A CPA designation or enrollment is considered an asset.
• Advanced Microsoft Excel skills.
• Strong process improvement mindset.
• Excellent communication skills, both written and verbal.
• Comfortable leading small sessions, asking questions, and turning insights into action.
• Experience with Microsoft Dynamics D365 is considered an asset.
• Willingness and ability to travel outside of Canada, as needed.

Join our team and enjoy the benefits of full-time year-round employment with competitive rates and a comprehensive benefits package tailored to support your well-being and career growth.

Benefits Package:

• H ealth Benefits: Includes coverage for dental, vision, and extended medical care.
• Insurance: Life and disability insurance provided for financial security.
• Support Services: Access to an Employee Assistance Program (EAP).
• Financial Planning: Opportunity for RRSP matching to support your retirement savings.
• Time Off: Paid vacation, holidays, and sick leave for work-life balance.
• Wellness: Wellness programs and access to on-site gym facilities (available in some locations).
• Career Development: Professional growth opportunities and avenues for advancement.
• Perks: Employee discounts on company products or services.
• Convenience: On-site parking or parking allowance.

If you're looking to join a supportive team environment with opportunities for personal and professional development, apply now and become part of our dynamic team.

The Why

Why Cooke? Simple - because we are a company that rewards initiative, resourcefulness, and work ethic. We will champion your growth and provide you with the platform to create your path, your career, and your future.

NOTE: The recruiter is reviewing and interviewing eligible applicants for this position as they are received. If you are interested in this posting, you are encouraged to apply as soon as possible.

cooke-dnp

Job Description

Cooke is a global seafood company with operations in North America, Europe, South America and Australia. Our company’s success is driven by our dynamic, highly skilled, and innovative management team, supported by dedicated employees who live in coastal communities and contribute to the local area’s economy and sense of community.

The Role:

We are hiring an Accounting Project Analyst to join our team of dedicated accounting professionals. In this role, you will be supporting multiple Cooke projects, ensuring that accounting requirements are met and that the project teams are supported.

This position offers the perfect blend of core accounting knowledge and hands-on project experience on a global scale, including system implementations and process improvement initiatives. You’ll have the opportunity to work with international teams and gain insight into how accounting and systems operate across different regions.

This role can be based in either our Saint John, NB or Blacks Harbour, NB office.

Responsibilities include but not limited to:

• Representing the accounting team on multiple initiatives, including system rollouts to process improvement efforts.
• Assisting with process flow mapping and documentation for both current and future-state workflows.
• Identifying opportunities for improvement and helping to implement effective changes.
• Facilitating working sessions with the accounting team to understand, document, and validate requirements.
• Communicating gaps between accounting needs and project scope, and collaborating with cross-functional teams to drive resolution.
• Supporting testing phases by logging, tracking and ensuring roadblocks are resolved.
• Participating in go-live activities and providing hands-on support during implementations.
• Completing ad-hoc reporting & analysis as required.

To be successful in this role you will have:

• 3-5 years of accounting experience, with a solid understanding of financial processes and reporting.
• A CPA designation or enrollment is considered an asset.
• Advanced Microsoft Excel skills.
• Strong process improvement mindset.
• Excellent communication skills, both written and verbal.
• Comfortable leading small sessions, asking questions, and turning insights into action.
• Experience with Microsoft Dynamics D365 is considered an asset.
• Willingness and ability to travel outside of Canada, as needed.

Join our team and enjoy the benefits of full-time year-round employment with competitive rates and a comprehensive benefits package tailored to support your well-being and career growth.

Benefits Package:

• H ealth Benefits: Includes coverage for dental, vision, and extended medical care.
• Insurance: Life and disability insurance provided for financial security.
• Support Services: Access to an Employee Assistance Program (EAP).
• Financial Planning: Opportunity for RRSP matching to support your retirement savings.
• Time Off: Paid vacation, holidays, and sick leave for work-life balance.
• Wellness: Wellness programs and access to on-site gym facilities (available in some locations).
• Career Development: Professional growth opportunities and avenues for advancement.
• Perks: Employee discounts on company products or services.
• Convenience: On-site parking or parking allowance.

If you're looking to join a supportive team environment with opportunities for personal and professional development, apply now and become part of our dynamic team.

The Why

Why Cooke? Simple - because we are a company that rewards initiative, resourcefulness, and work ethic. We will champion your growth and provide you with the platform to create your path, your career, and your future.

NOTE: The recruiter is reviewing and interviewing eligible applicants for this position as they are received. If you are interested in this posting, you are encouraged to apply as soon as possible.

Job Description

Cooke is a global seafood company with operations in North America, Europe, South America and Australia. Our company’s success is driven by our dynamic, highly skilled, and innovative management team, supported by dedicated employees who live in coastal communities and contribute to the local area’s economy and sense of community.

The Role:

We are hiring an Accounting Project Analyst to join our team of dedicated accounting professionals. In this role, you will be supporting multiple Cooke projects, ensuring that accounting requirements are met and that the project teams are supported.

This position offers the perfect blend of core accounting knowledge and hands-on project experience on a global scale, including system implementations and process improvement initiatives. You’ll have the opportunity to work with international teams and gain insight into how accounting and systems operate across different regions.

This role can be based in either our Saint John, NB or Blacks Harbour, NB office.

Responsibilities include but not limited to:

• Representing the accounting team on multiple initiatives, including system rollouts to process improvement efforts.
• Assisting with process flow mapping and documentation for both current and future-state workflows.
• Identifying opportunities for improvement and helping to implement effective changes.
• Facilitating working sessions with the accounting team to understand, document, and validate requirements.
• Communicating gaps between accounting needs and project scope, and collaborating with cross-functional teams to drive resolution.
• Supporting testing phases by logging, tracking and ensuring roadblocks are resolved.
• Participating in go-live activities and providing hands-on support during implementations.
• Completing ad-hoc reporting & analysis as required.

To be successful in this role you will have:

• 3-5 years of accounting experience, with a solid understanding of financial processes and reporting.
• A CPA designation or enrollment is considered an asset.
• Advanced Microsoft Excel skills.
• Strong process improvement mindset.
• Excellent communication skills, both written and verbal.
• Comfortable leading small sessions, asking questions, and turning insights into action.
• Experience with Microsoft Dynamics D365 is considered an asset.
• Willingness and ability to travel outside of Canada, as needed.

Join our team and enjoy the benefits of full-time year-round employment with competitive rates and a comprehensive benefits package tailored to support your well-being and career growth.

Benefits Package:

• H ealth Benefits: Includes coverage for dental, vision, and extended medical care.
• Insurance: Life and disability insurance provided for financial security.
• Support Services: Access to an Employee Assistance Program (EAP).
• Financial Planning: Opportunity for RRSP matching to support your retirement savings.
• Time Off: Paid vacation, holidays, and sick leave for work-life balance.
• Wellness: Wellness programs and access to on-site gym facilities (available in some locations).
• Career Development: Professional growth opportunities and avenues for advancement.
• Perks: Employee discounts on company products or services.
• Convenience: On-site parking or parking allowance.

If you're looking to join a supportive team environment with opportunities for personal and professional development, apply now and become part of our dynamic team.

The Why

Why Cooke? Simple - because we are a company that rewards initiative, resourcefulness, and work ethic. We will champion your growth and provide you with the platform to create your path, your career, and your future.

NOTE: The recruiter is reviewing and interviewing eligible applicants for this position as they are received. If you are interested in this posting, you are encouraged to apply as soon as possible.

cooke-dnp

Job Description

Cooke is a global seafood company with operations in North America, Europe, South America and Australia. Our company’s success is driven by our dynamic, highly skilled, and innovative management team, supported by dedicated employees who live in coastal communities and contribute to the local area’s economy and sense of community.

The Role:

We are hiring an Accounting Project Analyst to join our team of dedicated accounting professionals. In this role, you will be supporting multiple Cooke projects, ensuring that accounting requirements are met and that the project teams are supported.

This position offers the perfect blend of core accounting knowledge and hands-on project experience on a global scale, including system implementations and process improvement initiatives. You’ll have the opportunity to work with international teams and gain insight into how accounting and systems operate across different regions.

This role can be based in either our Saint John, NB or Blacks Harbour, NB office.

Responsibilities include but not limited to:

• Representing the accounting team on multiple initiatives, including system rollouts to process improvement efforts.
• Assisting with process flow mapping and documentation for both current and future-state workflows.
• Identifying opportunities for improvement and helping to implement effective changes.
• Facilitating working sessions with the accounting team to understand, document, and validate requirements.
• Communicating gaps between accounting needs and project scope, and collaborating with cross-functional teams to drive resolution.
• Supporting testing phases by logging, tracking and ensuring roadblocks are resolved.
• Participating in go-live activities and providing hands-on support during implementations.
• Completing ad-hoc reporting & analysis as required.

To be successful in this role you will have:

• 3-5 years of accounting experience, with a solid understanding of financial processes and reporting.
• A CPA designation or enrollment is considered an asset.
• Advanced Microsoft Excel skills.
• Strong process improvement mindset.
• Excellent communication skills, both written and verbal.
• Comfortable leading small sessions, asking questions, and turning insights into action.
• Experience with Microsoft Dynamics D365 is considered an asset.
• Willingness and ability to travel outside of Canada, as needed.

Join our team and enjoy the benefits of full-time year-round employment with competitive rates and a comprehensive benefits package tailored to support your well-being and career growth.

Benefits Package:

• H ealth Benefits: Includes coverage for dental, vision, and extended medical care.
• Insurance: Life and disability insurance provided for financial security.
• Support Services: Access to an Employee Assistance Program (EAP).
• Financial Planning: Opportunity for RRSP matching to support your retirement savings.
• Time Off: Paid vacation, holidays, and sick leave for work-life balance.
• Wellness: Wellness programs and access to on-site gym facilities (available in some locations).
• Career Development: Professional growth opportunities and avenues for advancement.
• Perks: Employee discounts on company products or services.
• Convenience: On-site parking or parking allowance.

If you're looking to join a supportive team environment with opportunities for personal and professional development, apply now and become part of our dynamic team.

The Why

Why Cooke? Simple - because we are a company that rewards initiative, resourcefulness, and work ethic. We will champion your growth and provide you with the platform to create your path, your career, and your future.

NOTE: The recruiter is reviewing and interviewing eligible applicants for this position as they are received. If you are interested in this posting, you are encouraged to apply as soon as possible.

Manager, Financial Planning & Analysis

Employment Type

Permanent

Location

Toronto, Ontario

Job Description:

Are you an outgoing and analytical finance professional who is looking to join a dynamic, global organization with a great work culture?

If so, this is the opportunity for you!

The primary responsibility of this role is to provide the business and finance teams with detailed and accurate financial analysis, reporting, and forecasting. Additionally, the Manager, FP&A must ensure that information in the budgeting and planning system (TM1) is complete, accurate and entered in a timely manner.

SPECIFIC RESPONSIBILITIES

Systems

Budgeting and Forecasting

Financial Reporting and Analysis

Other

TMGNY

Job Requirements:

Job Description

Company Description

WHO ARE WE?

Dexterra Group is a fast-growing, financially strong, publicly listed company (TSX:DXT). We have a far-reaching presence across the entire continent North America with hundreds of full-time and part-time opportunities at any given time. We aim to provide our people with more than just a job – we offer fulfilling opportunities in a culture that promotes stability, diversity and inclusion, camaraderie, employee recognition, work-life balance, and doing what you love. For over 75 years, the companies that began independently, and now form Dexterra Group, have been dedicated to serving North American clients to create and manage built environments that play a vital role in our economy and our local communities. And, that’s something we’re truly proud of. Work That Matters, People Who Care.

WHAT'S THE JOB?

We’re looking for a sharp, strategic thinker to join our Finance team as a Manager, Financial Planning & Analysis (FP&A). In this role, you’ll work closely with our senior leaders and key stakeholders to provide clear, data-driven recommendations and drive financial planning, forecasting, and budgeting across the organization. You’ll also play a key part in supporting Investor Relations and helping shape the company’s long-term financial strategy .

If you enjoy turning data into insights and collaborating across teams to make an impact, this could be a great fit.

Key Responsibilities

Strategic Planning & Forecasting:

• Build and maintain long-term financial models, assess strategic risks and opportunities, and conduct scenario analyses to support decision-making.

Quarterly Forecasting:

• Lead the quarterly forecasting process, prepare cash flow and debt models, and deliver variance analysis and executive-level financial reports.

Annual Budgeting:

• Coordinate the company-wide budgeting process, develop detailed financial models with operations, and prepare consolidated presentations for leadership.

Investor Relations Support:

• Support the CFO with investor communications, create financial materials for external stakeholders, and align internal forecasts with market expectations.

Additional:

• Conduct goodwill impairment testing, support audits and valuations, lead training sessions, and contribute to process improvements.

WHO ARE WE LOOKING FOR?

• Post secondary degree in Finance, Accounting, Economics, or related field (MBA, CPA, or CFA preferred).
• 5 years of progressive FP&A experience, ideally in a public company under IFRS.
• Strong understanding of IFRS and corporate finance principles.
• Demonstrated ability to build, maintain and interpret complex financial models for budgeting, forecasting, strategic planning, and investor-facing deliverables.
• Advanced Excel and financial modeling skills.
• Experience with EPM tools such as OneStream, NetSuite, or Workiva Wdesk is an asset.
• Results-oriented, team player with the ability to develop and maintain collaborative working relationships within all levels of the organization. 
• Excellent communication and presentation skills.
• Highly analytical, organized, and self-motivated.

WHAT’S IN IT FOR YOU?

• Be part of an industry that's more important than ever!
• A flexible, hybrid work model based in Mississauga - we care about work life balance!
• Career advancement opportunities.
• Employee Referral Program!
• We are growing!

Please note, we are not accepting candidates from placement agencies at this time. 

We thank all applicants for their interest and will contact those candidates selected for interview.

Dexterra Group is an equal opportunity employer committed to diversity and inclusion. We are pleased to consider all qualified applicants for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, age, disability, protected veterans’ status, Indigenous status, or any other legally protected factors. Disability-related accommodations during the selection process are available upon request.

#IND1