Paul Carpinello, D.M.D., M.S.D. PC.
Plan context: Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan
EIN 23-2926536 • Drexel Hill, PA • 45 filings • 6 plans
Current Snapshot
Latest Year
2024
2024 Participants
25
2024 Assets
$5,484,958
2024 Contributions
$203,211
Historical Graphs
Total Assets Over Time
Aggregate end-of-year assets by filing year, excluding zero-asset years
Participants Over Time
Largest reported end-of-year plan headcount by filing year, used to avoid double-counting participants across overlapping plans
Company Timeline
Year summaries and individual filings are combined here so you can stay in one place while moving across years and plan filings.
| Year / Filing | Filings | Participants | Assets | Contributions | Contrib./Participant |
|---|---|---|---|---|---|
| 2024 | 1 | 25 | $5,484,958 | $203,211 | $8,128iApproximate average salary by contribution assumption: employee only about $203,211 at 4% or $135,474 at 6%; with 50% employer match about $135,474 at 4% or $90,316 at 6%; with 100% employer match about $101,606 at 4% or $67,737 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 25 | $5,484,958 | $203,211 | $8,128iApproximate average salary by contribution assumption: employee only about $203,211 at 4% or $135,474 at 6%; with 50% employer match about $135,474 at 4% or $90,316 at 6%; with 100% employer match about $101,606 at 4% or $67,737 at 6%. |
| 2023 | 2 | 22 | $4,849,399 | $207,256 | $9,421iApproximate average salary by contribution assumption: employee only about $235,518 at 4% or $157,012 at 6%; with 50% employer match about $157,012 at 4% or $104,675 at 6%; with 100% employer match about $117,759 at 4% or $78,506 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 22 | $4,849,399 | $207,256 | $9,421iApproximate average salary by contribution assumption: employee only about $235,518 at 4% or $157,012 at 6%; with 50% employer match about $157,012 at 4% or $104,675 at 6%; with 100% employer match about $117,759 at 4% or $78,506 at 6%. |
| CARPINELLO ORTHODONTICS CASH BALANCE PLAN | - | 0 | $0 | $0 | - |
| 2022 | 2 | 21 | $4,418,125 | $345,991 | $16,476iApproximate average salary by contribution assumption: employee only about $411,894 at 4% or $274,596 at 6%; with 50% employer match about $274,596 at 4% or $183,064 at 6%; with 100% employer match about $205,947 at 4% or $137,298 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 21 | $4,008,525 | $199,522 | $9,501iApproximate average salary by contribution assumption: employee only about $237,526 at 4% or $158,351 at 6%; with 50% employer match about $158,351 at 4% or $105,567 at 6%; with 100% employer match about $118,763 at 4% or $79,175 at 6%. |
| CARPINELLO ORTHODONTICS CASH BALANCE PLAN | - | 21 | $409,600 | $146,469 | $6,975iApproximate average salary by contribution assumption: employee only about $174,368 at 4% or $116,245 at 6%; with 50% employer match about $116,245 at 4% or $77,497 at 6%; with 100% employer match about $87,184 at 4% or $58,123 at 6%. |
| 2021 | 2 | 21 | $5,087,564 | $363,461 | $17,308iApproximate average salary by contribution assumption: employee only about $432,692 at 4% or $288,461 at 6%; with 50% employer match about $288,461 at 4% or $192,307 at 6%; with 100% employer match about $216,346 at 4% or $144,231 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 21 | $4,782,063 | $180,826 | $8,611iApproximate average salary by contribution assumption: employee only about $215,269 at 4% or $143,513 at 6%; with 50% employer match about $143,513 at 4% or $95,675 at 6%; with 100% employer match about $107,635 at 4% or $71,756 at 6%. |
| CARPINELLO ORTHODONTICS CASH BALANCE PLAN | - | 18 | $305,501 | $182,635 | $10,146iApproximate average salary by contribution assumption: employee only about $253,660 at 4% or $169,106 at 6%; with 50% employer match about $169,106 at 4% or $112,738 at 6%; with 100% employer match about $126,830 at 4% or $84,553 at 6%. |
| 2020 | 2 | 22 | $5,235,787 | $301,598 | $13,709iApproximate average salary by contribution assumption: employee only about $342,725 at 4% or $228,483 at 6%; with 50% employer match about $228,483 at 4% or $152,322 at 6%; with 100% employer match about $171,363 at 4% or $114,242 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 22 | $4,334,221 | $131,170 | $5,962iApproximate average salary by contribution assumption: employee only about $149,057 at 4% or $99,371 at 6%; with 50% employer match about $99,371 at 4% or $66,247 at 6%; with 100% employer match about $74,528 at 4% or $49,686 at 6%. |
| CARPINELLO ORTHODONTICS CASH BALANCE PLAN | - | 19 | $901,566 | $170,428 | $8,970iApproximate average salary by contribution assumption: employee only about $224,247 at 4% or $149,498 at 6%; with 50% employer match about $149,498 at 4% or $99,665 at 6%; with 100% employer match about $112,124 at 4% or $74,749 at 6%. |
| 2019 | 2 | 20 | $4,664,361 | $299,723 | $14,986iApproximate average salary by contribution assumption: employee only about $374,654 at 4% or $249,769 at 6%; with 50% employer match about $249,769 at 4% or $166,513 at 6%; with 100% employer match about $187,327 at 4% or $124,885 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 20 | $4,005,489 | $151,237 | $7,562iApproximate average salary by contribution assumption: employee only about $189,046 at 4% or $126,031 at 6%; with 50% employer match about $126,031 at 4% or $84,021 at 6%; with 100% employer match about $94,523 at 4% or $63,015 at 6%. |
| CARPINELLO ORTHODONTICS CASH BALANCE PLAN | - | 16 | $658,872 | $148,486 | $9,280iApproximate average salary by contribution assumption: employee only about $232,009 at 4% or $154,673 at 6%; with 50% employer match about $154,673 at 4% or $103,115 at 6%; with 100% employer match about $116,005 at 4% or $77,336 at 6%. |
| 2018 | 2 | 23 | $4,009,268 | $344,068 | $14,959iApproximate average salary by contribution assumption: employee only about $373,987 at 4% or $249,325 at 6%; with 50% employer match about $249,325 at 4% or $166,216 at 6%; with 100% employer match about $186,993 at 4% or $124,662 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 23 | $3,580,818 | $115,561 | $5,024iApproximate average salary by contribution assumption: employee only about $125,610 at 4% or $83,740 at 6%; with 50% employer match about $83,740 at 4% or $55,827 at 6%; with 100% employer match about $62,805 at 4% or $41,870 at 6%. |
| CARPINELLO ORTHODONTICS CASH BALANCE PLAN | - | 16 | $428,450 | $228,507 | $14,282iApproximate average salary by contribution assumption: employee only about $357,042 at 4% or $238,028 at 6%; with 50% employer match about $238,028 at 4% or $158,685 at 6%; with 100% employer match about $178,521 at 4% or $119,014 at 6%. |
| 2017 | 2 | 23 | $3,969,168 | $316,825 | $13,775iApproximate average salary by contribution assumption: employee only about $344,375 at 4% or $229,583 at 6%; with 50% employer match about $229,583 at 4% or $153,056 at 6%; with 100% employer match about $172,188 at 4% or $114,792 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 23 | $3,759,418 | $116,881 | $5,082iApproximate average salary by contribution assumption: employee only about $127,045 at 4% or $84,696 at 6%; with 50% employer match about $84,696 at 4% or $56,464 at 6%; with 100% employer match about $63,522 at 4% or $42,348 at 6%. |
| CARPINELLO ORTHODONTICS CASH BALANCE PLAN | - | 15 | $209,750 | $199,944 | $13,330iApproximate average salary by contribution assumption: employee only about $333,240 at 4% or $222,160 at 6%; with 50% employer match about $222,160 at 4% or $148,107 at 6%; with 100% employer match about $166,620 at 4% or $111,080 at 6%. |
| 2016 | 2 | 22 | $3,216,138 | $324,766 | $14,762iApproximate average salary by contribution assumption: employee only about $369,052 at 4% or $246,035 at 6%; with 50% employer match about $246,035 at 4% or $164,023 at 6%; with 100% employer match about $184,526 at 4% or $123,017 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 22 | $3,216,138 | $137,458 | $6,248iApproximate average salary by contribution assumption: employee only about $156,202 at 4% or $104,135 at 6%; with 50% employer match about $104,135 at 4% or $69,423 at 6%; with 100% employer match about $78,101 at 4% or $52,067 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 15 | $0 | $187,308 | $12,487iApproximate average salary by contribution assumption: employee only about $312,180 at 4% or $208,120 at 6%; with 50% employer match about $208,120 at 4% or $138,747 at 6%; with 100% employer match about $156,090 at 4% or $104,060 at 6%. |
| 2015 | 2 | 20 | $4,945,964 | $461,865 | $23,093iApproximate average salary by contribution assumption: employee only about $577,331 at 4% or $384,888 at 6%; with 50% employer match about $384,888 at 4% or $256,592 at 6%; with 100% employer match about $288,666 at 4% or $192,444 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 20 | $3,280,034 | $309,069 | $15,453iApproximate average salary by contribution assumption: employee only about $386,336 at 4% or $257,558 at 6%; with 50% employer match about $257,558 at 4% or $171,705 at 6%; with 100% employer match about $193,168 at 4% or $128,779 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 17 | $1,665,930 | $152,796 | $8,988iApproximate average salary by contribution assumption: employee only about $224,700 at 4% or $149,800 at 6%; with 50% employer match about $149,800 at 4% or $99,867 at 6%; with 100% employer match about $112,350 at 4% or $74,900 at 6%. |
| 2014 | 2 | 19 | $4,589,752 | $183,348 | $9,650iApproximate average salary by contribution assumption: employee only about $241,247 at 4% or $160,832 at 6%; with 50% employer match about $160,832 at 4% or $107,221 at 6%; with 100% employer match about $120,624 at 4% or $80,416 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 19 | $3,035,759 | $140,788 | $7,410iApproximate average salary by contribution assumption: employee only about $185,247 at 4% or $123,498 at 6%; with 50% employer match about $123,498 at 4% or $82,332 at 6%; with 100% employer match about $92,624 at 4% or $61,749 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 17 | $1,553,993 | $42,560 | $2,504iApproximate average salary by contribution assumption: employee only about $62,588 at 4% or $41,725 at 6%; with 50% employer match about $41,725 at 4% or $27,817 at 6%; with 100% employer match about $31,294 at 4% or $20,863 at 6%. |
| 2013 | 2 | 20 | $4,530,768 | $324,419 | $16,221iApproximate average salary by contribution assumption: employee only about $405,524 at 4% or $270,349 at 6%; with 50% employer match about $270,349 at 4% or $180,233 at 6%; with 100% employer match about $202,762 at 4% or $135,175 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 18 | $2,992,518 | $204,419 | $11,357iApproximate average salary by contribution assumption: employee only about $283,915 at 4% or $189,277 at 6%; with 50% employer match about $189,277 at 4% or $126,185 at 6%; with 100% employer match about $141,958 at 4% or $94,638 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 20 | $1,538,250 | $120,000 | $6,000iApproximate average salary by contribution assumption: employee only about $150,000 at 4% or $100,000 at 6%; with 50% employer match about $100,000 at 4% or $66,667 at 6%; with 100% employer match about $75,000 at 4% or $50,000 at 6%. |
| 2012 | 2 | 18 | $3,264,803 | $257,449 | $14,303iApproximate average salary by contribution assumption: employee only about $357,568 at 4% or $238,379 at 6%; with 50% employer match about $238,379 at 4% or $158,919 at 6%; with 100% employer match about $178,784 at 4% or $119,189 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 18 | $2,193,449 | $147,449 | $8,192iApproximate average salary by contribution assumption: employee only about $204,790 at 4% or $136,527 at 6%; with 50% employer match about $136,527 at 4% or $91,018 at 6%; with 100% employer match about $102,395 at 4% or $68,263 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 17 | $1,071,354 | $110,000 | $6,471iApproximate average salary by contribution assumption: employee only about $161,765 at 4% or $107,843 at 6%; with 50% employer match about $107,843 at 4% or $71,895 at 6%; with 100% employer match about $80,882 at 4% or $53,922 at 6%. |
| 2011 | 2 | 18 | $2,595,520 | $248,927 | $13,829iApproximate average salary by contribution assumption: employee only about $345,732 at 4% or $230,488 at 6%; with 50% employer match about $230,488 at 4% or $153,659 at 6%; with 100% employer match about $172,866 at 4% or $115,244 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 18 | $1,796,934 | $148,927 | $8,274iApproximate average salary by contribution assumption: employee only about $206,843 at 4% or $137,895 at 6%; with 50% employer match about $137,895 at 4% or $91,930 at 6%; with 100% employer match about $103,422 at 4% or $68,948 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 16 | $798,586 | $100,000 | $6,250iApproximate average salary by contribution assumption: employee only about $156,250 at 4% or $104,167 at 6%; with 50% employer match about $104,167 at 4% or $69,444 at 6%; with 100% employer match about $78,125 at 4% or $52,083 at 6%. |
| 2010 | 2 | 18 | $2,294,780 | $288,404 | $16,022iApproximate average salary by contribution assumption: employee only about $400,561 at 4% or $267,041 at 6%; with 50% employer match about $267,041 at 4% or $178,027 at 6%; with 100% employer match about $200,281 at 4% or $133,520 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 18 | $1,617,329 | $158,404 | $8,800iApproximate average salary by contribution assumption: employee only about $220,006 at 4% or $146,670 at 6%; with 50% employer match about $146,670 at 4% or $97,780 at 6%; with 100% employer match about $110,003 at 4% or $73,335 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 18 | $677,451 | $130,000 | $7,222iApproximate average salary by contribution assumption: employee only about $180,556 at 4% or $120,370 at 6%; with 50% employer match about $120,370 at 4% or $80,247 at 6%; with 100% employer match about $90,278 at 4% or $60,185 at 6%. |
| 2009 | 2 | 18 | $1,725,338 | $267,693 | $14,872iApproximate average salary by contribution assumption: employee only about $371,796 at 4% or $247,864 at 6%; with 50% employer match about $247,864 at 4% or $165,243 at 6%; with 100% employer match about $185,898 at 4% or $123,932 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 17 | $1,253,580 | $137,899 | $8,112iApproximate average salary by contribution assumption: employee only about $202,793 at 4% or $135,195 at 6%; with 50% employer match about $135,195 at 4% or $90,130 at 6%; with 100% employer match about $101,396 at 4% or $67,598 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 18 | $471,758 | $129,794 | $7,211iApproximate average salary by contribution assumption: employee only about $180,269 at 4% or $120,180 at 6%; with 50% employer match about $120,180 at 4% or $80,120 at 6%; with 100% employer match about $90,135 at 4% or $60,090 at 6%. |
| 2008 | 2 | 16 | $1,133,385 | $243,109 | $15,194iApproximate average salary by contribution assumption: employee only about $379,858 at 4% or $253,239 at 6%; with 50% employer match about $253,239 at 4% or $168,826 at 6%; with 100% employer match about $189,929 at 4% or $126,619 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 16 | $844,214 | $132,465 | $8,279iApproximate average salary by contribution assumption: employee only about $206,977 at 4% or $137,984 at 6%; with 50% employer match about $137,984 at 4% or $91,990 at 6%; with 100% employer match about $103,488 at 4% or $68,992 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 16 | $289,171 | $110,644 | $6,915iApproximate average salary by contribution assumption: employee only about $172,881 at 4% or $115,254 at 6%; with 50% employer match about $115,254 at 4% or $76,836 at 6%; with 100% employer match about $86,441 at 4% or $57,627 at 6%. |
| 2007 | 2 | 15 | $0 | $0 | - |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 15 | - | - | - |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | - | - | - |
| 2006 | 2 | 15 | $1,157,695 | $219,001 | $14,600iApproximate average salary by contribution assumption: employee only about $365,002 at 4% or $243,334 at 6%; with 50% employer match about $243,334 at 4% or $162,223 at 6%; with 100% employer match about $182,501 at 4% or $121,667 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | $951,236 | $122,551 | $8,170iApproximate average salary by contribution assumption: employee only about $204,252 at 4% or $136,168 at 6%; with 50% employer match about $136,168 at 4% or $90,779 at 6%; with 100% employer match about $102,126 at 4% or $68,084 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 15 | $206,459 | $96,450 | $6,430iApproximate average salary by contribution assumption: employee only about $160,750 at 4% or $107,167 at 6%; with 50% employer match about $107,167 at 4% or $71,444 at 6%; with 100% employer match about $80,375 at 4% or $53,583 at 6%. |
| 2005 | 2 | 15 | $872,086 | $198,927 | $13,262iApproximate average salary by contribution assumption: employee only about $331,545 at 4% or $221,030 at 6%; with 50% employer match about $221,030 at 4% or $147,353 at 6%; with 100% employer match about $165,773 at 4% or $110,515 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | $785,936 | $113,197 | $7,546iApproximate average salary by contribution assumption: employee only about $188,662 at 4% or $125,774 at 6%; with 50% employer match about $125,774 at 4% or $83,850 at 6%; with 100% employer match about $94,331 at 4% or $62,887 at 6%. |
| PAUL CARPINELLO, D.M.D., M.S.D., P.C. PENSION PLAN | - | 15 | $86,150 | $85,730 | $5,715iApproximate average salary by contribution assumption: employee only about $142,883 at 4% or $95,256 at 6%; with 50% employer match about $95,256 at 4% or $63,504 at 6%; with 100% employer match about $71,442 at 4% or $47,628 at 6%. |
| 2004 | 1 | 15 | $622,756 | $98,475 | $6,565iApproximate average salary by contribution assumption: employee only about $164,125 at 4% or $109,417 at 6%; with 50% employer match about $109,417 at 4% or $72,944 at 6%; with 100% employer match about $82,063 at 4% or $54,708 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | $622,756 | $98,475 | $6,565iApproximate average salary by contribution assumption: employee only about $164,125 at 4% or $109,417 at 6%; with 50% employer match about $109,417 at 4% or $72,944 at 6%; with 100% employer match about $82,063 at 4% or $54,708 at 6%. |
| 2003 | 1 | 15 | $469,663 | $94,786 | $6,319iApproximate average salary by contribution assumption: employee only about $157,977 at 4% or $105,318 at 6%; with 50% employer match about $105,318 at 4% or $70,212 at 6%; with 100% employer match about $78,988 at 4% or $52,659 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | $469,663 | $94,786 | $6,319iApproximate average salary by contribution assumption: employee only about $157,977 at 4% or $105,318 at 6%; with 50% employer match about $105,318 at 4% or $70,212 at 6%; with 100% employer match about $78,988 at 4% or $52,659 at 6%. |
| 2002 | 1 | 15 | $283,697 | $98,681 | $6,579iApproximate average salary by contribution assumption: employee only about $164,468 at 4% or $109,646 at 6%; with 50% employer match about $109,646 at 4% or $73,097 at 6%; with 100% employer match about $82,234 at 4% or $54,823 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | $283,697 | $98,681 | $6,579iApproximate average salary by contribution assumption: employee only about $164,468 at 4% or $109,646 at 6%; with 50% employer match about $109,646 at 4% or $73,097 at 6%; with 100% employer match about $82,234 at 4% or $54,823 at 6%. |
| 2001 | 1 | 15 | $234,963 | $67,271 | $4,485iApproximate average salary by contribution assumption: employee only about $112,118 at 4% or $74,746 at 6%; with 50% employer match about $74,746 at 4% or $49,830 at 6%; with 100% employer match about $56,059 at 4% or $37,373 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | $234,963 | $67,271 | $4,485iApproximate average salary by contribution assumption: employee only about $112,118 at 4% or $74,746 at 6%; with 50% employer match about $74,746 at 4% or $49,830 at 6%; with 100% employer match about $56,059 at 4% or $37,373 at 6%. |
| 2000 | 1 | 15 | $0 | $0 | - |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 15 | - | - | - |
| 1999 | 1 | 14 | $130,451 | $57,105 | $4,079iApproximate average salary by contribution assumption: employee only about $101,973 at 4% or $67,982 at 6%; with 50% employer match about $67,982 at 4% or $45,321 at 6%; with 100% employer match about $50,987 at 4% or $33,991 at 6%. |
| Paul Carpinello, D.M.D., M.S.D. PC. 401(K) Profit Sharing Plan | - | 14 | $130,451 | $57,105 | $4,079iApproximate average salary by contribution assumption: employee only about $101,973 at 4% or $67,982 at 6%; with 50% employer match about $67,982 at 4% or $45,321 at 6%; with 100% employer match about $50,987 at 4% or $33,991 at 6%. |