CINXE.COM

<!DOCTYPE html>     <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema#"> <head> <meta http-equiv="X-UA-Compatible" content="IE=edge" /> <meta charset="utf-8" /><script type="text/javascript">(window.NREUM||(NREUM={})).init={ajax:{deny_list:["bam.nr-data.net"]}};(window.NREUM||(NREUM={})).loader_config={licenseKey:"6ac5e27a90",applicationID:"168632476"};;/*! For license information please see nr-loader-rum-1.283.2.min.js.LICENSE.txt */ (()=>{var e,t,r={122:(e,t,r)=>{"use strict";r.d(t,{a:()=>i});var n=r(944);function i(e,t){try{if(!e||"object"!=typeof e)return(0,n.R)(3);if(!t||"object"!=typeof t)return(0,n.R)(4);const r=Object.create(Object.getPrototypeOf(t),Object.getOwnPropertyDescriptors(t)),o=0===Object.keys(r).length?e:r;for(let a in o)if(void 0!==e[a])try{if(null===e[a]){r[a]=null;continue}Array.isArray(e[a])&&Array.isArray(t[a])?r[a]=Array.from(new Set([...e[a],...t[a]])):"object"==typeof e[a]&&"object"==typeof t[a]?r[a]=i(e[a],t[a]):r[a]=e[a]}catch(e){(0,n.R)(1,e)}return r}catch(e){(0,n.R)(2,e)}}},555:(e,t,r)=>{"use strict";r.d(t,{Vp:()=>c,fn:()=>s,x1:()=>u});var n=r(384),i=r(122);const o={beacon:n.NT.beacon,errorBeacon:n.NT.errorBeacon,licenseKey:void 0,applicationID:void 0,sa:void 0,queueTime:void 0,applicationTime:void 0,ttGuid:void 0,user:void 0,account:void 0,product:void 0,extra:void 0,jsAttributes:{},userAttributes:void 0,atts:void 0,transactionName:void 0,tNamePlain:void 0},a={};function s(e){try{const t=c(e);return!!t.licenseKey&&!!t.errorBeacon&&!!t.applicationID}catch(e){return!1}}function c(e){if(!e)throw new Error("All info objects require an agent identifier!");if(!a[e])throw new Error("Info for ".concat(e," was never set"));return a[e]}function u(e,t){if(!e)throw new Error("All info objects require an agent identifier!");a[e]=(0,i.a)(t,o);const r=(0,n.nY)(e);r&&(r.info=a[e])}},217:(e,t,r)=>{"use strict";r.d(t,{D0:()=>m,gD:()=>v,xN:()=>h});r(860).K7.genericEvents;const n="experimental.marks",i="experimental.measures",o="experimental.resources",a=e=>{if(!e||"string"!=typeof e)return!1;try{document.createDocumentFragment().querySelector(e)}catch{return!1}return!0};var s=r(614),c=r(944),u=r(384),l=r(122);const d="[data-nr-mask]",f=()=>{const e={feature_flags:[],experimental:{marks:!1,measures:!1,resources:!1},mask_selector:"*",block_selector:"[data-nr-block]",mask_input_options:{color:!1,date:!1,"datetime-local":!1,email:!1,month:!1,number:!1,range:!1,search:!1,tel:!1,text:!1,time:!1,url:!1,week:!1,textarea:!1,select:!1,password:!0}};return{ajax:{deny_list:void 0,block_internal:!0,enabled:!0,autoStart:!0},distributed_tracing:{enabled:void 0,exclude_newrelic_header:void 0,cors_use_newrelic_header:void 0,cors_use_tracecontext_headers:void 0,allowed_origins:void 0},get feature_flags(){return e.feature_flags},set feature_flags(t){e.feature_flags=t},generic_events:{enabled:!0,autoStart:!0},harvest:{interval:30},jserrors:{enabled:!0,autoStart:!0},logging:{enabled:!0,autoStart:!0},metrics:{enabled:!0,autoStart:!0},obfuscate:void 0,page_action:{enabled:!0},page_view_event:{enabled:!0,autoStart:!0},page_view_timing:{enabled:!0,autoStart:!0},performance:{get capture_marks(){return e.feature_flags.includes(n)||e.experimental.marks},set capture_marks(t){e.experimental.marks=t},get capture_measures(){return e.feature_flags.includes(i)||e.experimental.measures},set capture_measures(t){e.experimental.measures=t},capture_detail:!0,resources:{get enabled(){return e.feature_flags.includes(o)||e.experimental.resources},set enabled(t){e.experimental.resources=t},asset_types:[],first_party_domains:[],ignore_newrelic:!0}},privacy:{cookies_enabled:!0},proxy:{assets:void 0,beacon:void 0},session:{expiresMs:s.wk,inactiveMs:s.BB},session_replay:{autoStart:!0,enabled:!1,preload:!1,sampling_rate:10,error_sampling_rate:100,collect_fonts:!1,inline_images:!1,fix_stylesheets:!0,mask_all_inputs:!0,get mask_text_selector(){return e.mask_selector},set mask_text_selector(t){a(t)?e.mask_selector="".concat(t,",").concat(d):""===t||null===t?e.mask_selector=d:(0,c.R)(5,t)},get block_class(){return"nr-block"},get ignore_class(){return"nr-ignore"},get mask_text_class(){return"nr-mask"},get block_selector(){return e.block_selector},set block_selector(t){a(t)?e.block_selector+=",".concat(t):""!==t&&(0,c.R)(6,t)},get mask_input_options(){return e.mask_input_options},set mask_input_options(t){t&&"object"==typeof t?e.mask_input_options={...t,password:!0}:(0,c.R)(7,t)}},session_trace:{enabled:!0,autoStart:!0},soft_navigations:{enabled:!0,autoStart:!0},spa:{enabled:!0,autoStart:!0},ssl:void 0,user_actions:{enabled:!0,elementAttributes:["id","className","tagName","type"]}}},g={},p="All configuration objects require an agent identifier!";function m(e){if(!e)throw new Error(p);if(!g[e])throw new Error("Configuration for ".concat(e," was never set"));return g[e]}function h(e,t){if(!e)throw new Error(p);g[e]=(0,l.a)(t,f());const r=(0,u.nY)(e);r&&(r.init=g[e])}function v(e,t){if(!e)throw new Error(p);var r=m(e);if(r){for(var n=t.split("."),i=0;i<n.length-1;i++)if("object"!=typeof(r=r[n[i]]))return;r=r[n[n.length-1]]}return r}},371:(e,t,r)=>{"use strict";r.d(t,{V:()=>f,f:()=>d});var n=r(122),i=r(384),o=r(154),a=r(324);let s=0;const c={buildEnv:a.F3,distMethod:a.Xs,version:a.xv,originTime:o.WN},u={customTransaction:void 0,disabled:!1,isolatedBacklog:!1,loaderType:void 0,maxBytes:3e4,onerror:void 0,ptid:void 0,releaseIds:{},appMetadata:{},session:void 0,denyList:void 0,timeKeeper:void 0,obfuscator:void 0,harvester:void 0},l={};function d(e){if(!e)throw new Error("All runtime objects require an agent identifier!");if(!l[e])throw new Error("Runtime for ".concat(e," was never set"));return l[e]}function f(e,t){if(!e)throw new Error("All runtime objects require an agent identifier!");l[e]={...(0,n.a)(t,u),...c},Object.hasOwnProperty.call(l[e],"harvestCount")||Object.defineProperty(l[e],"harvestCount",{get:()=>++s});const r=(0,i.nY)(e);r&&(r.runtime=l[e])}},324:(e,t,r)=>{"use strict";r.d(t,{F3:()=>i,Xs:()=>o,xv:()=>n});const n="1.283.2",i="PROD",o="CDN"},154:(e,t,r)=>{"use strict";r.d(t,{OF:()=>c,RI:()=>i,WN:()=>l,bv:()=>o,gm:()=>a,mw:()=>s,sb:()=>u});var n=r(863);const i="undefined"!=typeof window&&!!window.document,o="undefined"!=typeof WorkerGlobalScope&&("undefined"!=typeof self&&self instanceof WorkerGlobalScope&&self.navigator instanceof WorkerNavigator||"undefined"!=typeof globalThis&&globalThis instanceof WorkerGlobalScope&&globalThis.navigator instanceof WorkerNavigator),a=i?window:"undefined"!=typeof WorkerGlobalScope&&("undefined"!=typeof self&&self instanceof WorkerGlobalScope&&self||"undefined"!=typeof globalThis&&globalThis instanceof WorkerGlobalScope&&globalThis),s=Boolean("hidden"===a?.document?.visibilityState),c=/iPad|iPhone|iPod/.test(a.navigator?.userAgent),u=c&&"undefined"==typeof SharedWorker,l=((()=>{const e=a.navigator?.userAgent?.match(/Firefox[/\s](\d+\.\d+)/);Array.isArray(e)&&e.length>=2&&e[1]})(),Date.now()-(0,n.t)())},687:(e,t,r)=>{"use strict";r.d(t,{Ak:()=>c,Ze:()=>d,x3:()=>u});var n=r(836),i=r(606),o=r(860),a=r(646);const s={};function c(e,t){const r={staged:!1,priority:o.P3[t]||0};l(e),s[e].get(t)||s[e].set(t,r)}function u(e,t){e&&s[e]&&(s[e].get(t)&&s[e].delete(t),g(e,t,!1),s[e].size&&f(e))}function l(e){if(!e)throw new Error("agentIdentifier required");s[e]||(s[e]=new Map)}function d(e="",t="feature",r=!1){if(l(e),!e||!s[e].get(t)||r)return g(e,t);s[e].get(t).staged=!0,f(e)}function f(e){const t=Array.from(s[e]);t.every((([e,t])=>t.staged))&&(t.sort(((e,t)=>e[1].priority-t[1].priority)),t.forEach((([t])=>{s[e].delete(t),g(e,t)})))}function g(e,t,r=!0){const o=e?n.ee.get(e):n.ee,s=i.i.handlers;if(!o.aborted&&o.backlog&&s){if(r){const e=o.backlog[t],r=s[t];if(r){for(let t=0;e&&t<e.length;++t)p(e[t],r);Object.entries(r).forEach((([e,t])=>{Object.values(t||{}).forEach((t=>{t[0]?.on&&t[0]?.context()instanceof a.y&&t[0].on(e,t[1])}))}))}}o.isolatedBacklog||delete s[t],o.backlog[t]=null,o.emit("drain-"+t,[])}}function p(e,t){var r=e[1];Object.values(t[r]||{}).forEach((t=>{var r=e[0];if(t[0]===r){var n=t[1],i=e[3],o=e[2];n.apply(i,o)}}))}},836:(e,t,r)=>{"use strict";r.d(t,{P:()=>c,ee:()=>u});var n=r(384),i=r(990),o=r(371),a=r(646),s=r(607);const c="nr@context:".concat(s.W),u=function e(t,r){var n={},s={},l={},d=!1;try{d=16===r.length&&(0,o.f)(r).isolatedBacklog}catch(e){}var f={on:p,addEventListener:p,removeEventListener:function(e,t){var r=n[e];if(!r)return;for(var i=0;i<r.length;i++)r[i]===t&&r.splice(i,1)},emit:function(e,r,n,i,o){!1!==o&&(o=!0);if(u.aborted&&!i)return;t&&o&&t.emit(e,r,n);for(var a=g(n),c=m(e),l=c.length,d=0;d<l;d++)c[d].apply(a,r);var p=v()[s[e]];p&&p.push([f,e,r,a]);return a},get:h,listeners:m,context:g,buffer:function(e,t){const r=v();if(t=t||"feature",f.aborted)return;Object.entries(e||{}).forEach((([e,n])=>{s[n]=t,t in r||(r[t]=[])}))},abort:function(){f._aborted=!0,Object.keys(f.backlog).forEach((e=>{delete f.backlog[e]}))},isBuffering:function(e){return!!v()[s[e]]},debugId:r,backlog:d?{}:t&&"object"==typeof t.backlog?t.backlog:{},isolatedBacklog:d};return Object.defineProperty(f,"aborted",{get:()=>{let e=f._aborted||!1;return e||(t&&(e=t.aborted),e)}}),f;function g(e){return e&&e instanceof a.y?e:e?(0,i.I)(e,c,(()=>new a.y(c))):new a.y(c)}function p(e,t){n[e]=m(e).concat(t)}function m(e){return n[e]||[]}function h(t){return l[t]=l[t]||e(f,t)}function v(){return f.backlog}}(void 0,"globalEE"),l=(0,n.Zm)();l.ee||(l.ee=u)},646:(e,t,r)=>{"use strict";r.d(t,{y:()=>n});class n{constructor(e){this.contextId=e}}},908:(e,t,r)=>{"use strict";r.d(t,{d:()=>n,p:()=>i});var n=r(836).ee.get("handle");function i(e,t,r,i,o){o?(o.buffer([e],i),o.emit(e,t,r)):(n.buffer([e],i),n.emit(e,t,r))}},606:(e,t,r)=>{"use strict";r.d(t,{i:()=>o});var n=r(908);o.on=a;var i=o.handlers={};function o(e,t,r,o){a(o||n.d,i,e,t,r)}function a(e,t,r,i,o){o||(o="feature"),e||(e=n.d);var a=t[o]=t[o]||{};(a[r]=a[r]||[]).push([e,i])}},878:(e,t,r)=>{"use strict";function n(e,t){return{capture:e,passive:!1,signal:t}}function i(e,t,r=!1,i){window.addEventListener(e,t,n(r,i))}function o(e,t,r=!1,i){document.addEventListener(e,t,n(r,i))}r.d(t,{DD:()=>o,jT:()=>n,sp:()=>i})},607:(e,t,r)=>{"use strict";r.d(t,{W:()=>n});const n=(0,r(566).bz)()},566:(e,t,r)=>{"use strict";r.d(t,{LA:()=>s,bz:()=>a});var n=r(154);const i="xxxxxxxx-xxxx-4xxx-yxxx-xxxxxxxxxxxx";function o(e,t){return e?15&e[t]:16*Math.random()|0}function a(){const e=n.gm?.crypto||n.gm?.msCrypto;let t,r=0;return e&&e.getRandomValues&&(t=e.getRandomValues(new Uint8Array(30))),i.split("").map((e=>"x"===e?o(t,r++).toString(16):"y"===e?(3&o()|8).toString(16):e)).join("")}function s(e){const t=n.gm?.crypto||n.gm?.msCrypto;let r,i=0;t&&t.getRandomValues&&(r=t.getRandomValues(new Uint8Array(e)));const a=[];for(var s=0;s<e;s++)a.push(o(r,i++).toString(16));return a.join("")}},614:(e,t,r)=>{"use strict";r.d(t,{BB:()=>a,H3:()=>n,g:()=>u,iL:()=>c,tS:()=>s,uh:()=>i,wk:()=>o});const n="NRBA",i="SESSION",o=144e5,a=18e5,s={STARTED:"session-started",PAUSE:"session-pause",RESET:"session-reset",RESUME:"session-resume",UPDATE:"session-update"},c={SAME_TAB:"same-tab",CROSS_TAB:"cross-tab"},u={OFF:0,FULL:1,ERROR:2}},863:(e,t,r)=>{"use strict";function n(){return Math.floor(performance.now())}r.d(t,{t:()=>n})},944:(e,t,r)=>{"use strict";function n(e,t){"function"==typeof console.debug&&console.debug("New Relic Warning: https://github.com/newrelic/newrelic-browser-agent/blob/main/docs/warning-codes.md#".concat(e),t)}r.d(t,{R:()=>n})},284:(e,t,r)=>{"use strict";r.d(t,{t:()=>c,B:()=>s});var n=r(836),i=r(154);const o="newrelic";const a=new Set,s={};function c(e,t){const r=n.ee.get(t);s[t]??={},e&&"object"==typeof e&&(a.has(t)||(r.emit("rumresp",[e]),s[t]=e,a.add(t),function(e={}){try{i.gm.dispatchEvent(new CustomEvent(o,{detail:e}))}catch(e){}}({loaded:!0})))}},990:(e,t,r)=>{"use strict";r.d(t,{I:()=>i});var n=Object.prototype.hasOwnProperty;function i(e,t,r){if(n.call(e,t))return e[t];var i=r();if(Object.defineProperty&&Object.keys)try{return Object.defineProperty(e,t,{value:i,writable:!0,enumerable:!1}),i}catch(e){}return e[t]=i,i}},389:(e,t,r)=>{"use strict";function n(e,t=500,r={}){const n=r?.leading||!1;let i;return(...r)=>{n&&void 0===i&&(e.apply(this,r),i=setTimeout((()=>{i=clearTimeout(i)}),t)),n||(clearTimeout(i),i=setTimeout((()=>{e.apply(this,r)}),t))}}function i(e){let t=!1;return(...r)=>{t||(t=!0,e.apply(this,r))}}r.d(t,{J:()=>i,s:()=>n})},289:(e,t,r)=>{"use strict";r.d(t,{GG:()=>o,sB:()=>a});var n=r(878);function i(){return"undefined"==typeof document||"complete"===document.readyState}function o(e,t){if(i())return e();(0,n.sp)("load",e,t)}function a(e){if(i())return e();(0,n.DD)("DOMContentLoaded",e)}},384:(e,t,r)=>{"use strict";r.d(t,{NT:()=>o,US:()=>l,Zm:()=>a,bQ:()=>c,dV:()=>s,nY:()=>u,pV:()=>d});var n=r(154),i=r(863);const o={beacon:"bam.nr-data.net",errorBeacon:"bam.nr-data.net"};function a(){return n.gm.NREUM||(n.gm.NREUM={}),void 0===n.gm.newrelic&&(n.gm.newrelic=n.gm.NREUM),n.gm.NREUM}function s(){let e=a();return e.o||(e.o={ST:n.gm.setTimeout,SI:n.gm.setImmediate,CT:n.gm.clearTimeout,XHR:n.gm.XMLHttpRequest,REQ:n.gm.Request,EV:n.gm.Event,PR:n.gm.Promise,MO:n.gm.MutationObserver,FETCH:n.gm.fetch,WS:n.gm.WebSocket}),e}function c(e,t){let r=a();r.initializedAgents??={},t.initializedAt={ms:(0,i.t)(),date:new Date},r.initializedAgents[e]=t}function u(e){let t=a();return t.initializedAgents?.[e]}function l(e,t){a()[e]=t}function d(){return function(){let e=a();const t=e.info||{};e.info={beacon:o.beacon,errorBeacon:o.errorBeacon,...t}}(),function(){let e=a();const t=e.init||{};e.init={...t}}(),s(),function(){let e=a();const t=e.loader_config||{};e.loader_config={...t}}(),a()}},843:(e,t,r)=>{"use strict";r.d(t,{u:()=>i});var n=r(878);function i(e,t=!1,r,i){(0,n.DD)("visibilitychange",(function(){if(t)return void("hidden"===document.visibilityState&&e());e(document.visibilityState)}),r,i)}},434:(e,t,r)=>{"use strict";r.d(t,{Jt:()=>o,YM:()=>c});var n=r(836),i=r(607);const o="nr@original:".concat(i.W);var a=Object.prototype.hasOwnProperty,s=!1;function c(e,t){return e||(e=n.ee),r.inPlace=function(e,t,n,i,o){n||(n="");const a="-"===n.charAt(0);for(let s=0;s<t.length;s++){const c=t[s],u=e[c];l(u)||(e[c]=r(u,a?c+n:n,i,c,o))}},r.flag=o,r;function r(t,r,n,s,c){return l(t)?t:(r||(r=""),nrWrapper[o]=t,function(e,t,r){if(Object.defineProperty&&Object.keys)try{return Object.keys(e).forEach((function(r){Object.defineProperty(t,r,{get:function(){return e[r]},set:function(t){return e[r]=t,t}})})),t}catch(e){u([e],r)}for(var n in e)a.call(e,n)&&(t[n]=e[n])}(t,nrWrapper,e),nrWrapper);function nrWrapper(){var o,a,l,d;try{a=this,o=[...arguments],l="function"==typeof n?n(o,a):n||{}}catch(t){u([t,"",[o,a,s],l],e)}i(r+"start",[o,a,s],l,c);try{return d=t.apply(a,o)}catch(e){throw i(r+"err",[o,a,e],l,c),e}finally{i(r+"end",[o,a,d],l,c)}}}function i(r,n,i,o){if(!s||t){var a=s;s=!0;try{e.emit(r,n,i,t,o)}catch(t){u([t,r,n,i],e)}s=a}}}function u(e,t){t||(t=n.ee);try{t.emit("internal-error",e)}catch(e){}}function l(e){return!(e&&"function"==typeof e&&e.apply&&!e[o])}},993:(e,t,r)=>{"use strict";r.d(t,{A$:()=>o,ET:()=>a,p_:()=>i});var n=r(860);const i={ERROR:"ERROR",WARN:"WARN",INFO:"INFO",DEBUG:"DEBUG",TRACE:"TRACE"},o={OFF:0,ERROR:1,WARN:2,INFO:3,DEBUG:4,TRACE:5},a="log";n.K7.logging},773:(e,t,r)=>{"use strict";r.d(t,{z_:()=>o,XG:()=>s,TZ:()=>n,rs:()=>i,xV:()=>a});r(154),r(566),r(384);const n=r(860).K7.metrics,i="sm",o="cm",a="storeSupportabilityMetrics",s="storeEventMetrics"},630:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.pageViewEvent},782:(e,t,r)=>{"use strict";r.d(t,{T:()=>n});const n=r(860).K7.pageViewTiming},344:(e,t,r)=>{"use strict";r.d(t,{G4:()=>i});var n=r(614);r(860).K7.sessionReplay;const i={RECORD:"recordReplay",PAUSE:"pauseReplay",REPLAY_RUNNING:"replayRunning",ERROR_DURING_REPLAY:"errorDuringReplay"};n.g.ERROR,n.g.FULL,n.g.OFF},234:(e,t,r)=>{"use strict";r.d(t,{W:()=>o});var n=r(836),i=r(687);class o{constructor(e,t){this.agentIdentifier=e,this.ee=n.ee.get(e),this.featureName=t,this.blocked=!1}deregisterDrain(){(0,i.x3)(this.agentIdentifier,this.featureName)}}},603:(e,t,r)=>{"use strict";r.d(t,{j:()=>K});var n=r(860),i=r(555),o=r(371),a=r(908),s=r(836),c=r(687),u=r(289),l=r(154),d=r(944),f=r(773),g=r(384),p=r(344);const m=["setErrorHandler","finished","addToTrace","addRelease","recordCustomEvent","addPageAction","setCurrentRouteName","setPageViewName","setCustomAttribute","interaction","noticeError","setUserId","setApplicationVersion","start",p.G4.RECORD,p.G4.PAUSE,"log","wrapLogger"],h=["setErrorHandler","finished","addToTrace","addRelease"];var v=r(863),b=r(614),y=r(993);var w=r(646),R=r(434);const A=new Map;function E(e,t,r,n){if("object"!=typeof t||!t||"string"!=typeof r||!r||"function"!=typeof t[r])return(0,d.R)(29);const i=function(e){return(e||s.ee).get("logger")}(e),o=(0,R.YM)(i),a=new w.y(s.P);a.level=n.level,a.customAttributes=n.customAttributes;const c=t[r]?.[R.Jt]||t[r];return A.set(c,a),o.inPlace(t,[r],"wrap-logger-",(()=>A.get(c))),i}function _(){const e=(0,g.pV)();m.forEach((t=>{e[t]=(...r)=>function(t,...r){let n=[];return Object.values(e.initializedAgents).forEach((e=>{e&&e.api?e.exposed&&e.api[t]&&n.push(e.api[t](...r)):(0,d.R)(38,t)})),n.length>1?n:n[0]}(t,...r)}))}const x={};function N(e,t,g=!1){t||(0,c.Ak)(e,"api");const m={};var w=s.ee.get(e),R=w.get("tracer");x[e]=b.g.OFF,w.on(p.G4.REPLAY_RUNNING,(t=>{x[e]=t}));var A="api-",_=A+"ixn-";function N(t,r,n,o){const a=(0,i.Vp)(e);return null===r?delete a.jsAttributes[t]:(0,i.x1)(e,{...a,jsAttributes:{...a.jsAttributes,[t]:r}}),j(A,n,!0,o||null===r?"session":void 0)(t,r)}function k(){}m.log=function(e,{customAttributes:t={},level:r=y.p_.INFO}={}){(0,a.p)(f.xV,["API/log/called"],void 0,n.K7.metrics,w),function(e,t,r={},i=y.p_.INFO){(0,a.p)(f.xV,["API/logging/".concat(i.toLowerCase(),"/called")],void 0,n.K7.metrics,e),(0,a.p)(y.ET,[(0,v.t)(),t,r,i],void 0,n.K7.logging,e)}(w,e,t,r)},m.wrapLogger=(e,t,{customAttributes:r={},level:i=y.p_.INFO}={})=>{(0,a.p)(f.xV,["API/wrapLogger/called"],void 0,n.K7.metrics,w),E(w,e,t,{customAttributes:r,level:i})},h.forEach((e=>{m[e]=j(A,e,!0,"api")})),m.addPageAction=j(A,"addPageAction",!0,n.K7.genericEvents),m.recordCustomEvent=j(A,"recordCustomEvent",!0,n.K7.genericEvents),m.setPageViewName=function(t,r){if("string"==typeof t)return"/"!==t.charAt(0)&&(t="/"+t),(0,o.f)(e).customTransaction=(r||"http://custom.transaction")+t,j(A,"setPageViewName",!0)()},m.setCustomAttribute=function(e,t,r=!1){if("string"==typeof e){if(["string","number","boolean"].includes(typeof t)||null===t)return N(e,t,"setCustomAttribute",r);(0,d.R)(40,typeof t)}else(0,d.R)(39,typeof e)},m.setUserId=function(e){if("string"==typeof e||null===e)return N("enduser.id",e,"setUserId",!0);(0,d.R)(41,typeof e)},m.setApplicationVersion=function(e){if("string"==typeof e||null===e)return N("application.version",e,"setApplicationVersion",!1);(0,d.R)(42,typeof e)},m.start=()=>{try{(0,a.p)(f.xV,["API/start/called"],void 0,n.K7.metrics,w),w.emit("manual-start-all")}catch(e){(0,d.R)(23,e)}},m[p.G4.RECORD]=function(){(0,a.p)(f.xV,["API/recordReplay/called"],void 0,n.K7.metrics,w),(0,a.p)(p.G4.RECORD,[],void 0,n.K7.sessionReplay,w)},m[p.G4.PAUSE]=function(){(0,a.p)(f.xV,["API/pauseReplay/called"],void 0,n.K7.metrics,w),(0,a.p)(p.G4.PAUSE,[],void 0,n.K7.sessionReplay,w)},m.interaction=function(e){return(new k).get("object"==typeof e?e:{})};const T=k.prototype={createTracer:function(e,t){var r={},i=this,o="function"==typeof t;return(0,a.p)(f.xV,["API/createTracer/called"],void 0,n.K7.metrics,w),g||(0,a.p)(_+"tracer",[(0,v.t)(),e,r],i,n.K7.spa,w),function(){if(R.emit((o?"":"no-")+"fn-start",[(0,v.t)(),i,o],r),o)try{return t.apply(this,arguments)}catch(e){const t="string"==typeof e?new Error(e):e;throw R.emit("fn-err",[arguments,this,t],r),t}finally{R.emit("fn-end",[(0,v.t)()],r)}}}};function j(e,t,r,i){return function(){return(0,a.p)(f.xV,["API/"+t+"/called"],void 0,n.K7.metrics,w),i&&(0,a.p)(e+t,[r?(0,v.t)():performance.now(),...arguments],r?null:this,i,w),r?void 0:this}}function I(){r.e(296).then(r.bind(r,778)).then((({setAPI:t})=>{t(e),(0,c.Ze)(e,"api")})).catch((e=>{(0,d.R)(27,e),w.abort()}))}return["actionText","setName","setAttribute","save","ignore","onEnd","getContext","end","get"].forEach((e=>{T[e]=j(_,e,void 0,g?n.K7.softNav:n.K7.spa)})),m.setCurrentRouteName=g?j(_,"routeName",void 0,n.K7.softNav):j(A,"routeName",!0,n.K7.spa),m.noticeError=function(t,r){"string"==typeof t&&(t=new Error(t)),(0,a.p)(f.xV,["API/noticeError/called"],void 0,n.K7.metrics,w),(0,a.p)("err",[t,(0,v.t)(),!1,r,!!x[e]],void 0,n.K7.jserrors,w)},l.RI?(0,u.GG)((()=>I()),!0):I(),m}var k=r(217),T=r(122);const j={accountID:void 0,trustKey:void 0,agentID:void 0,licenseKey:void 0,applicationID:void 0,xpid:void 0},I={};var O=r(284);const S=e=>{const t=e.startsWith("http");e+="/",r.p=t?e:"https://"+e};let P=!1;function K(e,t={},r,n){let{init:a,info:c,loader_config:u,runtime:d={},exposed:f=!0}=t;d.loaderType=r;const p=(0,g.pV)();c||(a=p.init,c=p.info,u=p.loader_config),(0,k.xN)(e.agentIdentifier,a||{}),function(e,t){if(!e)throw new Error("All loader-config objects require an agent identifier!");I[e]=(0,T.a)(t,j);const r=(0,g.nY)(e);r&&(r.loader_config=I[e])}(e.agentIdentifier,u||{}),c.jsAttributes??={},l.bv&&(c.jsAttributes.isWorker=!0),(0,i.x1)(e.agentIdentifier,c);const m=(0,k.D0)(e.agentIdentifier),h=[c.beacon,c.errorBeacon];P||(m.proxy.assets&&(S(m.proxy.assets),h.push(m.proxy.assets)),m.proxy.beacon&&h.push(m.proxy.beacon),_(),(0,g.US)("activatedFeatures",O.B),e.runSoftNavOverSpa&&=!0===m.soft_navigations.enabled&&m.feature_flags.includes("soft_nav")),d.denyList=[...m.ajax.deny_list||[],...m.ajax.block_internal?h:[]],d.ptid=e.agentIdentifier,(0,o.V)(e.agentIdentifier,d),e.ee=s.ee.get(e.agentIdentifier),void 0===e.api&&(e.api=N(e.agentIdentifier,n,e.runSoftNavOverSpa)),void 0===e.exposed&&(e.exposed=f),P=!0}},374:(e,t,r)=>{r.nc=(()=>{try{return document?.currentScript?.nonce}catch(e){}return""})()},860:(e,t,r)=>{"use strict";r.d(t,{$J:()=>u,K7:()=>s,P3:()=>c,XX:()=>i,qY:()=>n,v4:()=>a});const n="events",i="jserrors",o="browser/blobs",a="rum",s={ajax:"ajax",genericEvents:"generic_events",jserrors:i,logging:"logging",metrics:"metrics",pageAction:"page_action",pageViewEvent:"page_view_event",pageViewTiming:"page_view_timing",sessionReplay:"session_replay",sessionTrace:"session_trace",softNav:"soft_navigations",spa:"spa"},c={[s.pageViewEvent]:1,[s.pageViewTiming]:2,[s.metrics]:3,[s.jserrors]:4,[s.spa]:5,[s.ajax]:6,[s.sessionTrace]:7,[s.softNav]:8,[s.sessionReplay]:9,[s.logging]:10,[s.genericEvents]:11},u={[s.pageViewEvent]:a,[s.pageViewTiming]:n,[s.ajax]:n,[s.spa]:n,[s.softNav]:n,[s.metrics]:i,[s.jserrors]:i,[s.sessionTrace]:o,[s.sessionReplay]:o,[s.logging]:"browser/logs",[s.genericEvents]:"ins"}}},n={};function i(e){var t=n[e];if(void 0!==t)return t.exports;var o=n[e]={exports:{}};return r[e](o,o.exports,i),o.exports}i.m=r,i.d=(e,t)=>{for(var r in t)i.o(t,r)&&!i.o(e,r)&&Object.defineProperty(e,r,{enumerable:!0,get:t[r]})},i.f={},i.e=e=>Promise.all(Object.keys(i.f).reduce(((t,r)=>(i.f[r](e,t),t)),[])),i.u=e=>"nr-rum-1.283.2.min.js",i.o=(e,t)=>Object.prototype.hasOwnProperty.call(e,t),e={},t="NRBA-1.283.2.PROD:",i.l=(r,n,o,a)=>{if(e[r])e[r].push(n);else{var s,c;if(void 0!==o)for(var u=document.getElementsByTagName("script"),l=0;l<u.length;l++){var d=u[l];if(d.getAttribute("src")==r||d.getAttribute("data-webpack")==t+o){s=d;break}}if(!s){c=!0;var f={296:"sha512-2Y8GMAOGF658KnXzOZ/v+DlLch8TBFvV0tTNnOy9wrpvtDa1t5CdZMyX+LubTymBlzPp6NUjllBghMCZqXBPmg=="};(s=document.createElement("script")).charset="utf-8",s.timeout=120,i.nc&&s.setAttribute("nonce",i.nc),s.setAttribute("data-webpack",t+o),s.src=r,0!==s.src.indexOf(window.location.origin+"/")&&(s.crossOrigin="anonymous"),f[a]&&(s.integrity=f[a])}e[r]=[n];var g=(t,n)=>{s.onerror=s.onload=null,clearTimeout(p);var i=e[r];if(delete e[r],s.parentNode&&s.parentNode.removeChild(s),i&&i.forEach((e=>e(n))),t)return t(n)},p=setTimeout(g.bind(null,void 0,{type:"timeout",target:s}),12e4);s.onerror=g.bind(null,s.onerror),s.onload=g.bind(null,s.onload),c&&document.head.appendChild(s)}},i.r=e=>{"undefined"!=typeof Symbol&&Symbol.toStringTag&&Object.defineProperty(e,Symbol.toStringTag,{value:"Module"}),Object.defineProperty(e,"__esModule",{value:!0})},i.p="https://js-agent.newrelic.com/",(()=>{var e={374:0,840:0};i.f.j=(t,r)=>{var n=i.o(e,t)?e[t]:void 0;if(0!==n)if(n)r.push(n[2]);else{var o=new Promise(((r,i)=>n=e[t]=[r,i]));r.push(n[2]=o);var a=i.p+i.u(t),s=new Error;i.l(a,(r=>{if(i.o(e,t)&&(0!==(n=e[t])&&(e[t]=void 0),n)){var o=r&&("load"===r.type?"missing":r.type),a=r&&r.target&&r.target.src;s.message="Loading chunk "+t+" failed.\n("+o+": "+a+")",s.name="ChunkLoadError",s.type=o,s.request=a,n[1](s)}}),"chunk-"+t,t)}};var t=(t,r)=>{var n,o,[a,s,c]=r,u=0;if(a.some((t=>0!==e[t]))){for(n in s)i.o(s,n)&&(i.m[n]=s[n]);if(c)c(i)}for(t&&t(r);u<a.length;u++)o=a[u],i.o(e,o)&&e[o]&&e[o][0](),e[o]=0},r=self["webpackChunk:NRBA-1.283.2.PROD"]=self["webpackChunk:NRBA-1.283.2.PROD"]||[];r.forEach(t.bind(null,0)),r.push=t.bind(null,r.push.bind(r))})(),(()=>{"use strict";i(374);var e=i(944),t=i(344),r=i(566);class n{agentIdentifier;constructor(){this.agentIdentifier=(0,r.LA)(16)}#e(t,...r){if("function"==typeof this.api?.[t])return this.api[t](...r);(0,e.R)(35,t)}addPageAction(e,t){return this.#e("addPageAction",e,t)}recordCustomEvent(e,t){return this.#e("recordCustomEvent",e,t)}setPageViewName(e,t){return this.#e("setPageViewName",e,t)}setCustomAttribute(e,t,r){return this.#e("setCustomAttribute",e,t,r)}noticeError(e,t){return this.#e("noticeError",e,t)}setUserId(e){return this.#e("setUserId",e)}setApplicationVersion(e){return this.#e("setApplicationVersion",e)}setErrorHandler(e){return this.#e("setErrorHandler",e)}addRelease(e,t){return this.#e("addRelease",e,t)}log(e,t){return this.#e("log",e,t)}}class o extends n{#e(t,...r){if("function"==typeof this.api?.[t])return this.api[t](...r);(0,e.R)(35,t)}start(){return this.#e("start")}finished(e){return this.#e("finished",e)}recordReplay(){return this.#e(t.G4.RECORD)}pauseReplay(){return this.#e(t.G4.PAUSE)}addToTrace(e){return this.#e("addToTrace",e)}setCurrentRouteName(e){return this.#e("setCurrentRouteName",e)}interaction(){return this.#e("interaction")}wrapLogger(e,t,r){return this.#e("wrapLogger",e,t,r)}}var a=i(860),s=i(217);const c=Object.values(a.K7);function u(e){const t={};return c.forEach((r=>{t[r]=function(e,t){return!0===(0,s.gD)(t,"".concat(e,".enabled"))}(r,e)})),t}var l=i(603);var d=i(687),f=i(234),g=i(289),p=i(154),m=i(384);const h=e=>p.RI&&!0===(0,s.gD)(e,"privacy.cookies_enabled");function v(e){return!!(0,m.dV)().o.MO&&h(e)&&!0===(0,s.gD)(e,"session_trace.enabled")}var b=i(389);class y extends f.W{constructor(e,t,r=!0){super(e.agentIdentifier,t),this.auto=r,this.abortHandler=void 0,this.featAggregate=void 0,this.onAggregateImported=void 0,!1===e.init[this.featureName].autoStart&&(this.auto=!1),this.auto?(0,d.Ak)(e.agentIdentifier,t):this.ee.on("manual-start-all",(0,b.J)((()=>{(0,d.Ak)(e.agentIdentifier,this.featureName),this.auto=!0,this.importAggregator(e)})))}importAggregator(t,r={}){if(this.featAggregate||!this.auto)return;let n;this.onAggregateImported=new Promise((e=>{n=e}));const o=async()=>{let o;try{if(h(this.agentIdentifier)){const{setupAgentSession:e}=await i.e(296).then(i.bind(i,861));o=e(t)}}catch(t){(0,e.R)(20,t),this.ee.emit("internal-error",[t]),this.featureName===a.K7.sessionReplay&&this.abortHandler?.()}try{if(!this.#t(this.featureName,o))return(0,d.Ze)(this.agentIdentifier,this.featureName),void n(!1);const{lazyFeatureLoader:e}=await i.e(296).then(i.bind(i,103)),{Aggregate:a}=await e(this.featureName,"aggregate");this.featAggregate=new a(t,r),t.runtime.harvester.initializedAggregates.push(this.featAggregate),n(!0)}catch(t){(0,e.R)(34,t),this.abortHandler?.(),(0,d.Ze)(this.agentIdentifier,this.featureName,!0),n(!1),this.ee&&this.ee.abort()}};p.RI?(0,g.GG)((()=>o()),!0):o()}#t(e,t){switch(e){case a.K7.sessionReplay:return v(this.agentIdentifier)&&!!t;case a.K7.sessionTrace:return!!t;default:return!0}}}var w=i(630);class R extends y{static featureName=w.T;constructor(e,t=!0){super(e,w.T,t),this.importAggregator(e)}}var A=i(908),E=i(843),_=i(878),x=i(782),N=i(863);class k extends y{static featureName=x.T;constructor(e,t=!0){super(e,x.T,t),p.RI&&((0,E.u)((()=>(0,A.p)("docHidden",[(0,N.t)()],void 0,x.T,this.ee)),!0),(0,_.sp)("pagehide",(()=>(0,A.p)("winPagehide",[(0,N.t)()],void 0,x.T,this.ee))),this.importAggregator(e))}}var T=i(773);class j extends y{static featureName=T.TZ;constructor(e,t=!0){super(e,T.TZ,t),this.importAggregator(e)}}new class extends o{constructor(t){super(),p.gm?(this.features={},(0,m.bQ)(this.agentIdentifier,this),this.desiredFeatures=new Set(t.features||[]),this.desiredFeatures.add(R),this.runSoftNavOverSpa=[...this.desiredFeatures].some((e=>e.featureName===a.K7.softNav)),(0,l.j)(this,t,t.loaderType||"agent"),this.run()):(0,e.R)(21)}get config(){return{info:this.info,init:this.init,loader_config:this.loader_config,runtime:this.runtime}}run(){try{const t=u(this.agentIdentifier),r=[...this.desiredFeatures];r.sort(((e,t)=>a.P3[e.featureName]-a.P3[t.featureName])),r.forEach((r=>{if(!t[r.featureName]&&r.featureName!==a.K7.pageViewEvent)return;if(this.runSoftNavOverSpa&&r.featureName===a.K7.spa)return;if(!this.runSoftNavOverSpa&&r.featureName===a.K7.softNav)return;const n=function(e){switch(e){case a.K7.ajax:return[a.K7.jserrors];case a.K7.sessionTrace:return[a.K7.ajax,a.K7.pageViewEvent];case a.K7.sessionReplay:return[a.K7.sessionTrace];case a.K7.pageViewTiming:return[a.K7.pageViewEvent];default:return[]}}(r.featureName).filter((e=>!(e in this.features)));n.length>0&&(0,e.R)(36,{targetFeature:r.featureName,missingDependencies:n}),this.features[r.featureName]=new r(this)}))}catch(t){(0,e.R)(22,t);for(const e in this.features)this.features[e].abortHandler?.();const r=(0,m.Zm)();delete r.initializedAgents[this.agentIdentifier]?.api,delete r.initializedAgents[this.agentIdentifier]?.features,delete this.sharedAggregator;return r.ee.get(this.agentIdentifier).abort(),!1}}}({features:[R,k,j],loaderType:"lite"})})()})();</script> <link rel="shortcut icon" href="https://your.yale.edu/sites/all/themes/youryale/images/favicons/favicon.ico" type="image/vnd.microsoft.icon" /> <meta name="msvalidate.01" content="0B36DB5E6285E0FDFFF68067DC0CD8E9" /> <meta name="generator" content="Drupal 7 (https://www.drupal.org)" /> <link rel="canonical" href="https://your.yale.edu/policies-procedures/policies/4203-accounting-internal-use-software-development-projects" /> <link rel="shortlink" href="https://your.yale.edu/node/26696" /> <title>4203 Accounting for Internal Use Software Development Projects | It's Your Yale</title>  <link rel="apple-touch-icon" sizes="57x57" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-57x57.png">  <link rel="apple-touch-icon" sizes="57x57" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-57x57.png"> <link rel="apple-touch-icon" sizes="60x60" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-60x60.png"> <link rel="apple-touch-icon" sizes="72x72" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-72x72.png"> <link rel="apple-touch-icon" sizes="76x76" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-76x76.png"> <link rel="apple-touch-icon" sizes="114x114" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-114x114.png"> <link rel="apple-touch-icon" sizes="120x120" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-120x120.png"> <link rel="apple-touch-icon" sizes="144x144" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-144x144.png"> <link rel="apple-touch-icon" sizes="152x152" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-152x152.png"> <link rel="apple-touch-icon" sizes="180x180" href="/sites/all/themes/youryale/images/favicons/apple-touch-icon-180x180.png"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/favicon-32x32.png" sizes="32x32"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/android-chrome-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/favicon-96x96.png" sizes="96x96"> <link rel="icon" type="image/png" href="/sites/all/themes/youryale/images/favicons/favicon-16x16.png" sizes="16x16"> <link rel="manifest" href="/sites/all/themes/youryale/images/favicons/manifest.json"> <meta name="msapplication-TileColor" content="#00356b"> <meta name="msapplication-TileImage" content="/sites/all/themes/youryale/images/favicons/mstile-144x144.png"> <meta name="theme-color" content="#ffffff"> <link rel="shortcut icon" href="/sites/all/themes/youryale/images/favicons/favicon.ico"> <meta name="MobileOptimized" content="width"> <meta name="HandheldFriendly" content="true"> <meta name="viewport" content="width=device-width, initial-scale=1"> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_lQaZfjVpwP_oGNqdtWCSpJT1EMqXdMiU84ekLLxQnc4.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_FmL6Kqv_n5IpA2SmDKNB6sVztCt39qXocI7AiNpg1NE.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_PkKtdr6n5OZP228cducWKjoPWnMTrXtpD-Hg38fTHus.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_aOEaAj8wulPKH3qJvHMY4dLm2s-iq5gyVVGocAAjUoA.css" media="all" /> <link type="text/css" rel="stylesheet" href="//maxcdn.bootstrapcdn.com/font-awesome/4.7.0/css/font-awesome.min.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_ixxFkVnUvqv82FGikLBczbj0JP2Rr2ou3YxbGQWjJYU.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css/css_73CAPKE5CcoUQhV3qrfKpJc2IjXeuT_pAQXLAL6Szp0.css" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_51.css?ss8k1w" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_131.css?ss8k1w" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_137.css?ss8k1w" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_140.css?ss8k1w" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_147.css?ss8k1w" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_150.css?ss8k1w" media="all" /> <link type="text/css" rel="stylesheet" href="https://your.yale.edu/sites/default/files/css_injector/css_injector_182.css?ss8k1w" media="all" /> <script src="https://your.yale.edu/sites/default/files/js/js_HYCo-UwoJUYNAeeAXvDeSpzqnox1suqngpq5Pze_kNY.js"></script> <script>document.cookie = 'adaptive_image=' + Math.max(screen.width, screen.height) + '; path=/';</script> <script src="//ajax.googleapis.com/ajax/libs/jquery/1.8.3/jquery.min.js"></script> <script>window.jQuery || document.write("<script src='/sites/all/modules/contrib/jquery_update/replace/jquery/1.8/jquery.min.js'>\x3C/script>")</script> <script src="https://your.yale.edu/sites/default/files/js/js_Hfha9RCTNm8mqMDLXriIsKGMaghzs4ZaqJPLj2esi7s.js"></script> <script src="//ajax.googleapis.com/ajax/libs/jqueryui/1.10.2/jquery-ui.min.js"></script> <script>window.jQuery.ui || document.write("<script src='/sites/all/modules/contrib/jquery_update/replace/ui/ui/minified/jquery-ui.min.js'>\x3C/script>")</script> <script src="https://your.yale.edu/sites/default/files/js/js_OwFLF5TTD9KP_-uo037kLYLWuJf0zS5_o5REOBRP-6c.js"></script> <script src="https://your.yale.edu/sites/default/files/js/js_cSY2twNhtt38CHVo0Yjkbg20bIbXEKgTdbTQKAJvqys.js"></script> <script src="https://your.yale.edu/sites/default/files/js/js_ayEu2F4fG9l3mn_sajf-5W80X3VzTZWiSVzau5JxrjI.js"></script> <script src="https://www.googletagmanager.com/gtag/js?id=UA-11629554-9"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "UA-11629554-9", {"groups":"default","cookie_domain":"your.yale.edu","anonymize_ip":true});</script> <script src="https://your.yale.edu/sites/default/files/js/js_ut9oOhaeB7z2kgzflLlsZr7wzHyaCYOxXfOo6ffFwF8.js"></script> <script>jQuery.extend(Drupal.settings, {"basePath":"\/","pathPrefix":"","setHasJsCookie":0,"ajaxPageState":{"theme":"youryale","theme_token":"vh1mOoNrKM2NS5fFcxOc2Pw1mb1FVIiTpxY94xCYBqk","js":{"sites\/all\/modules\/features\/your_yale\/your_yale_sitewide_search\/js\/your_yale_sitewide_search.js":1,"0":1,"https:\/\/your.yale.edu\/sites\/default\/files\/google_tag\/primary\/google_tag.script.js":1,"1":1,"\/\/ajax.googleapis.com\/ajax\/libs\/jquery\/1.8.3\/jquery.min.js":1,"2":1,"misc\/jquery-extend-3.4.0.js":1,"misc\/jquery-html-prefilter-3.5.0-backport.js":1,"misc\/jquery.once.js":1,"misc\/drupal.js":1,"\/\/ajax.googleapis.com\/ajax\/libs\/jqueryui\/1.10.2\/jquery-ui.min.js":1,"3":1,"sites\/all\/modules\/contrib\/jquery_update\/replace\/ui\/external\/jquery.cookie.js":1,"misc\/ui\/jquery.ui.position-1.13.0-backport.js":1,"misc\/form-single-submit.js":1,"sites\/all\/modules\/contrib\/collapsiblock\/collapsiblock.js":1,"sites\/all\/modules\/contrib\/fancy_file_delete\/js\/fancyfiledelete.js":1,"sites\/all\/modules\/contrib\/authcache\/authcache.js":1,"sites\/all\/libraries\/colorbox\/jquery.colorbox-min.js":1,"sites\/all\/modules\/contrib\/colorbox\/js\/colorbox.js":1,"sites\/all\/modules\/contrib\/colorbox\/styles\/plain\/colorbox_style.js":1,"sites\/all\/modules\/contrib\/colorbox\/js\/colorbox_load.js":1,"sites\/all\/modules\/contrib\/jscrollpane\/js\/jquery.jscrollpane.min.js":1,"sites\/all\/modules\/contrib\/jscrollpane\/js\/jquery.mousewheel.js":1,"sites\/all\/modules\/contrib\/jscrollpane\/js\/script.js":1,"sites\/all\/modules\/contrib\/google_analytics\/googleanalytics.js":1,"https:\/\/www.googletagmanager.com\/gtag\/js?id=UA-11629554-9":1,"4":1,"sites\/all\/themes\/youryale\/js\/build\/scripts.min.js":1},"css":{"modules\/system\/system.base.css":1,"modules\/system\/system.menus.css":1,"modules\/system\/system.messages.css":1,"modules\/system\/system.theme.css":1,"misc\/ui\/jquery.ui.core.css":1,"misc\/ui\/jquery.ui.theme.css":1,"misc\/ui\/jquery.ui.accordion.css":1,"misc\/ui\/jquery.ui.menu.css":1,"misc\/ui\/jquery.ui.autocomplete.css":1,"sites\/all\/modules\/contrib\/adaptive_image\/css\/adaptive-image.css":1,"sites\/all\/modules\/contrib\/calendar\/css\/calendar_multiday.css":1,"sites\/all\/modules\/contrib\/collapsiblock\/collapsiblock.css":1,"modules\/comment\/comment.css":1,"modules\/field\/theme\/field.css":1,"modules\/node\/node.css":1,"modules\/search\/search.css":1,"modules\/user\/user.css":1,"sites\/all\/modules\/contrib\/views\/css\/views.css":1,"sites\/all\/modules\/contrib\/ckeditor\/css\/ckeditor.css":1,"sites\/all\/modules\/contrib\/colorbox\/styles\/plain\/colorbox_style.css":1,"sites\/all\/modules\/contrib\/ctools\/css\/ctools.css":1,"sites\/all\/modules\/contrib\/jscrollpane\/css\/jquery.jscrollpane.css":1,"sites\/all\/modules\/contrib\/panels\/css\/panels.css":1,"sites\/all\/modules\/contrib\/typogrify\/typogrify.css":1,"sites\/all\/modules\/contrib\/print\/print_ui\/css\/print_ui.theme.css":1,"sites\/all\/modules\/contrib\/date\/date_api\/date.css":1,"sites\/all\/modules\/contrib\/addtoany\/addtoany.css":1,"\/\/maxcdn.bootstrapcdn.com\/font-awesome\/4.7.0\/css\/font-awesome.min.css":1,"sites\/all\/themes\/youryale\/system.menus.css":1,"sites\/all\/themes\/youryale\/system.messages.css":1,"sites\/all\/themes\/youryale\/system.theme.css":1,"sites\/all\/themes\/youryale\/css\/styles.css":1,"public:\/\/fontyourface\/local_fonts\/TheSans-normal-300\/stylesheet.css":1,"public:\/\/fontyourface\/local_fonts\/TheSans-normal-600\/stylesheet.css":1,"public:\/\/fontyourface\/local_fonts\/TheSans-normal-normal\/stylesheet.css":1,"public:\/\/fontyourface\/local_fonts\/YaleNew-normal-normal\/stylesheet.css":1,"public:\/\/css_injector\/css_injector_51.css":1,"public:\/\/css_injector\/css_injector_131.css":1,"public:\/\/css_injector\/css_injector_137.css":1,"public:\/\/css_injector\/css_injector_140.css":1,"public:\/\/css_injector\/css_injector_147.css":1,"public:\/\/css_injector\/css_injector_150.css":1,"public:\/\/css_injector\/css_injector_182.css":1}},"authcache":{"q":"node\/26696","cp":{"path":"\/","domain":"your.yale.edu","secure":true},"cl":1},"collapsiblock":{"blocks":{"block-block-412":"1","block-block-396":"1","block-block-384":"1","block-block-389":"1","block-block-340":"1","block-block-413":"1","block-block-320":"1","block-block-313":"1","block-block-331":"1","block-block-289":"1","block-block-332":"1","block-block-414":"1","block-block-243":"1","block-block-395":"1","block-block-411":"1","block-block-372":"1","block-block-419":"1","block-block-417":"1","block-block-418":"1","block-block-416":"1","block-block-415":"1","block-panels-mini-clerical-technical-service-maint":"1","block-panels-mini-bottom-clerical-technical-servic":"1","block-block-420":"1","block-block-294":"1","block-block-423":"1","block-block-424":"1","block-panels-mini-top-fac-mp-postdoc-assoc-pol-com":"1","block-panels-mini-bottom-fac-mp-postdoc-assoc-pol-":"1","block-panels-mini-bottom2-fac-mp-postdoc-assoc-pol":"1","block-block-421":"1","block-block-422":"1","block-block-425":"1","block-block-281":"1","block-block-426":"1","block-block-427":"1","block-block-364":"1","block-block-428":"1","block-views-engagement-block":"1","block-block-385":"1","block-block-400":"1","block-block-391":"1","block-block-236":"1","block-block-221":"1","block-block-397":"1","block-block-6":"1","block-block-431":"1","block-block-432":"1","block-block-430":"1","block-block-410":"1","block-block-433":"1","block-block-434":"1","block-panels-mini-cool-beans-recipes-":"1","block-block-437":"1","block-block-438":"1","block-block-439":"1","block-block-324":"1","block-block-247":"1","block-block-442":"1","block-block-443":"1","block-block-448":"1","block-block-444":"1","block-block-445":"1","block-block-446":"1","block-block-447":"1","block-block-449":"1","block-block-450":"1","block-panels-mini-chat-stickers-staff-row-one":"1","block-panels-mini-chat-stickers-staff-row-three":"1","block-panels-mini-chat-stickers-staff-row-two":"1","block-block-383":"1","block-block-451":"1","block-block-330":"1","block-block-453":"1","block-panels-mini-lsr-50-years":"1","block-block-454":"1","block-block-455":"1","block-block-456":"1","block-block-457":"1","block-block-458":"1","block-block-459":"1","block-quicktabs-procurement-sourcing":"1","block-block-471":"1","block-panels-mini-procurement-page-row-one":"1","block-panels-mini-procurement-page-row-two":"1","block-block-470":"1","block-block-472":"1","block-block-466":"1","block-block-467":"1","block-block-473":"1","block-block-474":"1","block-block-468":"1","block-block-475":"1","block-panels-mini-procurement-landing-page-one":"1","block-panels-mini-procurement-landing-page-two":"1","block-block-463":"1","block-block-345":"1","block-panels-mini-work-models-at-yale":"1","block-block-477":"1","block-block-478":"1","block-block-479":"1","block-block-476":"1","block-block-408":"1","block-panels-mini-one-finance-announcement":"1","block-block-482":"1","block-block-483":"1","block-block-485":"1","block-block-486":"1","block-panels-mini-ora-section":"1","block-block-489":"1","block-block-490":"1","block-block-491":"1","block-panels-mini-ora-landing":"1","block-block-493":"1","block-block-492":"1","block-views-youryale-news-block-1":"1","block-views-youryale-news-block":"1","block-block-460":"1","block-block-270":"1","block-views-youryale-news-block-2":"1","block-block-494":"1","block-block-495":"1","block-block-293":"1","block-menu-block-16":"1","block-block-496":"1","block-block-498":"1","block-menu-menu-operations":"1","block-block-500":"1","block-panels-mini-onefinance-strategic-initiative-":"1","block-panels-mini-onefinance-strategic-row-two":"1","block-views-youryale-news-block-3":"1","block-views-engagement-block-1":"1","block-panels-mini-financeone-learning-row-one":"1","block-panels-mini-financeone-learning-strategic-in":"1","block-views-engagement-block-2":"1","block-views-yale-calendar-events-block-2":"1","block-menu-menu-more-to-explore":"1","block-views-1d2d61b466921e4fd96dfabea733b0d4":"1","block-block-511":"1","block-block-516":"1","block-block-513":"1","block-block-515":"1","block-block-512":"1","block-block-429":"1","block-block-514":"1","block-block-497":"1","block-block-503":"1","block-block-501":"1","block-block-517":"1","block-menu-block-1":"1","block-block-502":"1","block-block-505":"1","block-block-504":"1","block-block-507":"1","block-block-506":"1","block-block-509":"1","block-block-510":"1","block-panels-mini-onefinance-recruiting-row-two":"1","block-panels-mini-onefinance-recruiting-row-one":"1","block-block-519":"1","block-block-518":"1","block-block-258":"1","block-block-520":"1","block-bean-banner-message":"1","block-block-521":"1","block-block-347":"1","block-views-yale-calendar-events-block-1":"1","block-block-522":"1","block-block-523":"1","block-block-524":"1","block-block-529":"1","block-block-530":"1","block-block-531":"1","block-block-532":"1","block-block-533":"1","block-block-534":"1","block-block-540":"1","block-block-541":"1","block-block-525":"1","block-block-526":"1","block-block-527":"1","block-panels-mini-experience-builder-book-row-1":"1","block-panels-mini-experience-builder-book-row-2":"1","block-block-537":"1","block-block-536":"1","block-block-528":"1","block-bean-youryale":"1","block-block-545":"1","block-panels-mini-office-research-compliance":"1","block-block-547":"1","block-block-546":"1","block-panels-mini-shuttle":"1","block-block-548":"1","block-block-549":"1","block-block-551":"1","block-panels-mini-shuttle-daytime":"1","block-block-552":"1","block-panels-mini-shuttle-nighttime":"1","block-block-250":"1","block-block-561":"1","block-block-562":"1","block-block-349":"1","block-block-352":"1","block-block-350":"1","block-block-351":"1","block-panels-mini-spirit-week-second-row":"1","block-panels-mini-spirit-week-first-row":"1","block-block-563":"1","block-block-564":"1","block-block-565":"1","block-block-566":"1","block-block-567":"1","block-block-580":"1","block-block-579":"1","block-block-581":"1","block-block-582":"1","block-block-398":"1","block-block-550":"1","block-block-574":"1","block-block-573":"1","block-block-484":"1","block-block-554":"1","block-block-560":"1","block-block-556":"1","block-block-586":"1","block-panels-mini-transit-landing-page-blocks":"1","block-block-587":"1","block-block-588":"1","block-block-267":"1","block-block-593":"1","block-block-595":"1","block-block-590":"1","block-block-592":"1","block-block-591":"1","block-block-594":"1","block-block-358":"1","block-block-309":"1","block-block-386":"1","block-block-596":"1","block-block-597":"1","block-block-599":"1","block-block-598":"1","block-views-fe6e9132ec25d4906e534c5c0a93b08f":"1","block-block-394":"1","block-block-600":"1","block-block-359":"1","block-views-youryale-news-block-4":"1","block-block-211":"1","block-panels-mini-game-day":"1","block-block-605":"1","block-block-333":"1","block-panels-mini-travel-landing-addresses":"1","block-block-248":"1","block-block-609":"1","block-block-269":"1","block-block-264":"1","block-panels-mini-talent-acquisition":"1","block-block-618":"1","block-block-617":"1","block-block-616":"1","block-block-614":"1","block-block-620":"1","block-block-621":"1","block-panels-mini-conflict-of-interest-recr-rcr":"1","block-block-624":"1","block-block-625":"1","block-block-387":"1","block-block-626":"1","block-block-382":"1","block-panels-mini-monday-trivia-vote":"1","block-block-631":"1","block-block-630":"1","block-block-629":"1","block-block-610":"1","block-block-634":"1","block-block-635":"1","block-block-636":"1","block-block-633":"1","block-block-632":"1","block-block-637":"1","block-block-638":"1","block-block-639":"1","block-block-640":"1","block-block-641":"1","block-block-627":"1","block-block-628":"1","block-panels-mini-tuesday-trivia-vote-block":"1","block-block-643":"1","block-bean-new-site":"1","block-block-650":"1","block-block-608":"1","block-block-606":"1","block-block-651":"1","block-panels-mini-travel-address-section-landing":"1","block-block-653":"1","block-block-553":"1","block-block-642":"1","block-block-644":"1","block-block-645":"1","block-block-647":"1","block-block-646":"1","block-block-649":"1","block-block-648":"1","block-block-654":"1","block-block-655":"1","block-block-656":"1","block-block-575":"1","block-block-539":"1","block-panels-mini-research-integrity-and-security":"1","block-block-659":"1","block-block-660":"1","block-block-658":"1","block-block-661":"1","block-block-662":"1","block-block-663":"1","block-block-664":"1","block-block-665":"1","block-block-666":"1","block-block-667":"1","block-block-668":"1","block-block-341":"1"},"default_state":1,"slide_type":1,"slide_speed":200,"block_title":":header:first","block":"div.block","block_content":"div.content"},"colorbox":{"transition":"elastic","speed":"350","opacity":"0.85","slideshow":false,"slideshowAuto":true,"slideshowSpeed":"2500","slideshowStart":"start slideshow","slideshowStop":"stop slideshow","current":"{current} of {total}","previous":"\u00ab Prev","next":"Next \u00bb","close":"Close","overlayClose":true,"returnFocus":true,"maxWidth":"98%","maxHeight":"98%","initialWidth":"300","initialHeight":"250","fixed":true,"scrolling":false,"mobiledetect":true,"mobiledevicewidth":"480px","specificPagesDefaultValue":"admin*\nimagebrowser*\nimg_assist*\nimce*\nnode\/add\/*\nnode\/*\/edit\nprint\/*\nprintpdf\/*\nsystem\/ajax\nsystem\/ajax\/*"},"jScrollPane":{"class":".scroll-pane"},"urlIsAjaxTrusted":{"\/search":true},"better_exposed_filters":{"views":{"related_documents":{"displays":{"attachment_1":{"filters":[]},"block":{"filters":[]}}},"contact_information":{"displays":{"block_2":{"filters":[]}}}}},"googleanalytics":{"account":["UA-11629554-9"],"trackOutbound":1,"trackMailto":1,"trackDownload":1,"trackDownloadExtensions":"7z|aac|arc|arj|asf|asx|avi|bin|csv|doc(x|m)?|dot(x|m)?|exe|flv|gif|gz|gzip|hqx|jar|jpe?g|js|mp(2|3|4|e?g)|mov(ie)?|msi|msp|pdf|phps|png|ppt(x|m)?|pot(x|m)?|pps(x|m)?|ppam|sld(x|m)?|thmx|qtm?|ra(m|r)?|sea|sit|tar|tgz|torrent|txt|wav|wma|wmv|wpd|xls(x|m|b)?|xlt(x|m)|xlam|xml|z|zip","trackColorbox":1,"trackDomainMode":1}});</script>   </head> <body class="html not-front not-logged-in one-sidebar sidebar-second page-node page-node- page-node-26696 node-type-policy-from-archer section-policies-procedures" > <p id="skip-link" class="skip-link"> <a href="#content" class="element-invisible element-focusable">Jump to content</a> </p> <div class="region region-page-top"> <noscript aria-hidden="true"><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-K8Q94L4" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> </div> <div id="page" class="page"> <header class="header clearfix" id="header"> <div class="header__logo"> <a href="/" title="It's Your Yale" class="header__logo-link" rel="home"> <div class="element-invisible"> It's Your Yale</div> <img src="/sites/all/themes/youryale/images/build/logo.png" srcset="/sites/all/themes/youryale/images/build/logo.png 1x, /sites/all/themes/youryale/images/build/logo-2x.png 2x" width="346" alt="" class="desktop-logo"> <img src="/sites/all/themes/youryale/images/build/logo-mobile.png" width="346" alt="" class="mobile-logo"> </a> </div> <img src="/sites/all/themes/youryale/images/build/logo-2x.png" width="300" alt="It's Your Yale" class="print-logo" > <div class="header__region region region-header"> <div id="block-your-yale-mobile-nav-your-yale-mobile-nav-buttons" class="block block--your-yale-mobile-nav block--your-yale-mobile-nav-your-yale-mobile-nav-buttons first odd"> <a role="button" class="nav-search"><span class="element-invisible">Search</span></a><a role="button" class="nav-toggle" href="#" aria-expanded="false"><div><span class="element-invisible">Toggle the Menu</span></div></a> </div> <div id="block-menu-block-8" class="block menu--header-utility-menu block--menu-block block--menu-block-8 even"> <div class="menu-block-wrapper menu-block-8 menu-name-menu-utility-menu parent-mlid-0 menu-level-1"> <ul class="menu"><li class="menu__item is-leaf first leaf menu-mlid-1096"><a href="https://your.yale.edu/node/60157" title="Recognition" class="menu__link">Recognition</a></li> <li class="menu__item is-leaf leaf menu-mlid-1101"><a href="https://www.myworkday.com/yale" title="Workday" class="menu__link">Workday</a></li> <li class="menu__item is-leaf leaf menu-mlid-1106"><a href="http://news.yale.edu/" title="News" class="menu__link">News</a></li> <li class="menu__item is-leaf leaf menu-mlid-28231"><a href="https://directory.yale.edu/" target="_blank" class="menu__link">Directories</a></li> <li class="menu__item is-leaf leaf menu-mlid-29614"><a href="/yale-links" class="menu__link">YaleLinks</a></li> <li class="menu__item is-leaf last leaf menu-mlid-1121"><a href="/search/node" class="menu__link menu--search fa fa-search">Search</a></li> </ul></div> </div> <div id="block-menu-block-2" class="block menu--header-main-menu block--menu-block block--menu-block-2 odd"> <div class="menu-block-wrapper menu-block-2 menu-name-main-menu parent-mlid-0 menu-level-1"> <ul class="menu"><li class="menu__item is-expanded first expanded menu-mlid-996"><a href="/work-yale" class="menu__link">Work at Yale</a><ul class="menu"><li class="menu__item is-parent is-leaf first leaf has-children menu-mlid-1021"><a href="/work-yale/benefits" title="Benefits" class="menu__link">Benefits</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-29446"><a href="/work-yale/careers" class="menu__link">Careers</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-4401"><a href="/work-yale/campus-services" class="menu__link">Campus Services</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-25456"><a href="/work-yale/financial-management" class="menu__link">Financial Management</a></li> <li class="menu__item is-leaf leaf menu-mlid-30225"><a href="/work-yale/supporting-yales-culture-integrity-and-ethical-conduct" class="menu__link">Integrity and Ethical Conduct</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-27909"><a href="/work-yale/learn-grow" class="menu__link">Learn and Grow</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-8826"><a href="/work-yale/manager-toolkit" class="menu__link">Manager Toolkit</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-27927"><a href="/work-yale/staff-resources" class="menu__link">Staff Resources</a></li> <li class="menu__item is-parent is-leaf last leaf has-children menu-mlid-20511"><a href="/work-yale/support" class="menu__link">Support</a></li> </ul></li> <li class="menu__item is-expanded expanded menu-mlid-27026"><a href="/technology" class="menu__link">Technology at Yale</a></li> <li class="menu__item is-expanded expanded menu-mlid-23711"><a href="/policies-procedures" class="menu__link">Policies & Procedures</a><ul class="menu"><li class="menu__item is-leaf first last leaf menu-mlid-27935"><a href="/university-policies-procedures-forms-and-guides" class="menu__link">University Policies, Procedures, Forms, and Guides</a></li> </ul></li> <li class="menu__item is-expanded expanded menu-mlid-1011"><a href="/research-support" class="menu__link">Research Support</a><ul class="menu"><li class="menu__item is-parent is-leaf first leaf has-children menu-mlid-29234"><a href="/research-support/office-research-administration" class="menu__link">Office of Research Administration</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-29680"><a href="/research-support/office-sponsored-projects" class="menu__link">Office of Sponsored Projects</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-1216"><a href="/research-support/human-research-protection-program" title="Human Research" class="menu__link">Human Research Protection Program</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-1211"><a href="/research-support/animal-research-support" title="Animal Research" class="menu__link">Animal Research Support</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-29648"><a href="/research-support/conflict-interest-office" class="menu__link">Conflict of Interest Office</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-7011"><a href="/research-support/export-controls" class="menu__link">Export Controls</a></li> <li class="menu__item is-leaf leaf menu-mlid-11061"><a href="/research-support/office-research-compliance" class="menu__link">Office of Research Compliance</a></li> <li class="menu__item is-parent is-leaf leaf has-children menu-mlid-5151"><a href="/research-support/faculty-research-management-services" class="menu__link">Faculty Research Management Services</a></li> <li class="menu__item is-parent is-leaf last leaf has-children menu-mlid-30249"><a href="/research-support/research-integrity-security-office" class="menu__link">Research Integrity & Security Office</a></li> </ul></li> <li class="menu__item is-expanded last expanded menu-mlid-1016"><a href="/community" class="menu__link">Community</a><ul class="menu"><li class="menu__item is-parent is-leaf first leaf has-children menu-mlid-4051"><a href="/community/diversity-and-inclusion" class="menu__link">Diversity and Inclusion</a></li> <li class="menu__item is-parent is-leaf last leaf has-children menu-mlid-5661"><a href="/community/public-safety" class="menu__link">Public Safety</a></li> </ul></li> </ul></div> </div> <div id="block-views-exp-sitewide-search-page" class="block block--views block--views--exp-sitewide-search-page last even"> <form action="/search" method="get" id="views-exposed-form-sitewide-search-page" accept-charset="UTF-8"><div><div class="views-exposed-form"> <div class="views-exposed-widgets clearfix"> <div id="edit-search-api-views-fulltext-wrapper" class="views-exposed-widget views-widget-filter-search_api_views_fulltext"> <label for="edit-search-api-views-fulltext"> Search It's Your Yale </label> <div class="views-widget"> <div class="form-item form-type-textfield form-item-search-api-views-fulltext"> <input placeholder="Search all of Yale..." type="text" id="edit-search-api-views-fulltext" name="search_api_views_fulltext" value="" size="30" maxlength="128" class="form-text" /> </div> </div> </div> <div class="views-exposed-widget views-submit-button"> <input type="submit" id="edit-submit-sitewide-search" name="edit-submit-sitewide-search" value="Search" class="form-submit" /> </div> </div> </div> </div></form> </div> </div> </header> <div id="highlighted" class="highlighted"> </div> <div id="main" class="main clearfix"> <nav class="breadcrumb"><div class="element-invisible">You are here</div><a href="/">Home</a><div class="breadcrumb__trail" aria-hidden="true">></div> <a href="/policies-procedures">Policies & Procedures</a><div class="breadcrumb__trail" aria-hidden="true">></div> <a href="/university-policies-procedures-forms-and-guides">University Policies, Procedures, Forms, and Guides</a><div class="breadcrumb__trail" aria-hidden="true">></div> 4203 Accounting for Internal Use Software Development Projects</nav> <div id="content" class="column main-content" tabindex="-1"> <a id="main-content"></a> <h1 class="page__title title" id="page-title">4203 Accounting for Internal Use Software Development Projects</h1> <ul class="action-links"></ul> <div about="/policies-procedures/policies/4203-accounting-internal-use-software-development-projects" typeof="sioc:Item foaf:Document" class="ds-1col node node-26696 node--policy-from-archer clearfix node--view-mode-full view-mode-full clearfix"> <div class="field field-label-inline clearfix field--responsible-official"><div class="field-label">Responsible Official: </div><div class="field-items"><div class="field-item even">Assistant Vice President and University Controller</div></div></div><div class="field field-label-inline clearfix field--responsible-office"><div class="field-label">Responsible Office: </div><div class="field-items"><div class="field-item even">Controller's Office</div></div></div><div class="field field-label-inline clearfix field--effective-date"><div class="field-label">Effective Date: </div><div class="field-items"><div class="field-item even"><span class="date-display-single" property="dc:date" datatype="xsd:dateTime" content="2000-11-01T00:00:00-05:00">November 1, 2000</span></div></div></div><div class="field field-label-inline clearfix field--date"><div class="field-label">Revision Date: </div><div class="field-items"><div class="field-item even"><span class="date-display-single" property="dc:date" datatype="xsd:dateTime" content="2024-12-09T00:00:00-05:00">December 9, 2024</span></div></div></div><div class="field field-label-hidden field--policy-sections-index"><div class="field-items"><div class="field-item even"><h2>Policy Sections</h2> <p style="margin-left:.25in"><a href="#4203.1">4203.1 Capitalization Criteria</a></p> <p style="margin-left:.25in"><a href="#4203.2">4203.2 Project Stages</a></p> <p style="margin-left:.25in"><a href="#4203.3">4203.3 Eligible Costs</a></p> <p style="margin-left:.25in"><a href="#4203.4">4203.4 Software Development Costs That Must be Expensed</a></p> <p style="margin-left:.25in"><a href="#4203.5">4203.5 Hosting Arrangements or Cloud-Based Computing Arrangements (“CCA”)</a></p> <p style="margin-left:.25in"><a href="#4203.6">4203.6 Amortization</a></p> <p style="margin-left:.25in"><a href="#4203.7">4203.7 Useful Life of Software</a></p> <p style="margin-left:.25in"><a href="#4203.8">4203.8 Impairment</a></p> <p style="margin-left:.25in"><a href="#4203.9">4203.9 Business Process Re-engineering</a></p> <div> <h2>Scope</h2> </div> <p>This policy covers the proper accounting for costs incurred when purchasing and/or developing Internal Use Software by Yale University, including those incurred under Cloud-Based Computing Arrangements (“CCA”). It also covers accounting for Business Process Re-engineering costs.</p> <p>This policy does not cover the appropriate use of Software. For information related to Software use and licensing, please see <a href="https://your.yale.edu/policies-procedures/policies/1612-software-licensing">Policy 1612</a> <em>Software Licensing</em>.</p> <div> <h2>Reason for the Policy</h2> </div> <p>The purpose of this policy is to ensure compliance with <a href="https://asc.fasb.org/350-40/tableOfContent">Accounting Standards Codification 350-40</a> <em>Intangibles - Goodwill and Other - Internal Use Software</em> (“ASC 350-40”).</p> <div> <h2>Policy Statement</h2> </div> <p>Pursuant to ASC 350-40, Internal Use Software costs are either expensed as incurred or capitalized depending on the nature of such costs and the stage of project development during which the costs are incurred. At Yale, Eligible Costs are capitalized on Internal Use Software Development Projects when the total Eligible Costs of a project (excluding Hardware Costs) are $500,000 or more. Costs incurred on projects to develop Internal Use Software in which total Eligible Costs are less than $500,000 must be expensed as incurred. </p> <p>Fees paid under a CCA (also known as software as a service (“SaaS”)) are only capitalized if the arrangement includes a Software License. If no Software License is included, the arrangement must be accounted for as a service contract and the fees paid under the arrangement must be expensed as the services are received. </p> <div> <h2>Definitions</h2> </div> <p><strong>Business Process Re-engineering</strong></p> <p>A method of reviewing a particular process to determine the most efficient use of people and technology to better utilize economies of scale, reduce processing time, and or otherwise improve operations.</p> <p><strong>Cloud-based Computing Arrangement (“CCA”)</strong></p> <p>A Cloud-based Computing Arrangement (“CCA”) includes software as a service (“SaaS”), platform as a service (“PaaS”), infrastructure as a service (“IaaS”), and other similar Hosting Arrangements. A CCA may or may not include a Software License.</p> <p><strong>Eligible Costs</strong></p> <p>Eligible costs include external direct costs of materials and services and any payroll and payroll related costs for Yale employees who are directly involved in a project to develop Internal Use Software, to the extent their time was spent directly on the project. Payroll and payroll related costs must be allocated to the project as indirect costs. Direct charging of payroll and payroll related costs is not permitted. Eligible costs are capitalized when they total $500,000 or more on a single software installation project.</p> <p><strong>Hardware Costs</strong></p> <p>The cost to acquire computers, laptops, monitors, servers, wires, or other related hardware.</p> <p><strong>Hosting Arrangements</strong></p> <p>A computing arrangement in which Yale (as the end user) does not take possession of the software. Instead, the software application resides on the software vendors, or a third party’s, hardware and Yale accesses and uses the software on an as-needed basis over the internet or via a dedicated line.</p> <p><strong>Information Technology Services (“ITS”) Projects</strong></p> <p>Projects undertaken by the ITS Department to upgrade, replace, or maintain hardware and software.</p> <p><strong>Internal Use Software </strong></p> <p>Software that is acquired, internally developed, or modified solely for the use of Yale University and will not be marketed or sold to any external party.</p> <p><strong>Software Development Projects</strong></p> <p>A project to develop internal use software that encompasses all related costs.</p> <p><strong>Software License</strong></p> <p>Is the right, under an arrangement with a vendor, to take possession of software to run on Yale’s own hardware or the right to contract with another party, unrelated to the vendor, to host the software for Yale’s exclusive use.</p> <p><strong>Without Significant Penalty</strong></p> <p>Means that Yale can take delivery without incurring significant cost and use it without a significant reduction in utility or value.</p> <div> <h2>Policy Sections</h2> </div> <div style="margin-left:.25in"> <h3><a name="4203.1" id="4203.1"></a>4203.1 Capitalization Criteria</h3> </div> <p style="margin-left:.25in">Costs incurred to develop Internal Use Software are capitalized only when all of the following criteria are met:</p> <ol class="rteindent2"> <li>The Internal Use Software is designed or modified to meet Yale’s internal needs. This includes the customization of any purchased software. </li> <li>There are no plans to market the Internal Use Software externally or to offer it for sale.</li> <li>Management concludes that it is probable that the project to develop the Internal Use Software will be completed, and that the software will be used as intended.</li> <li>Total Eligible Costs of a project to develop Internal Use Software exceeds $500,000. For projects with total Eligible Costs less than $500,000, all costs are expensed as incurred.</li> <li> <p>The Useful Life of the software is at least two years post implementation.</p> </li> </ol> <div style="margin-left:.25in"> <h3><a name="4203.2" id="4203.2"></a>4203.2 Project Stages</h3> </div> <p style="margin-left:.25in">Work performed when developing Internal Use Software is classified into three distinct project stages. The stages during which project costs are incurred determines whether or not they may be capitalized. The three stages of a Software Development Project are as follows: </p> <ol class="rteindent2"> <li>Preliminary Project Stage – all costs are expensed as incurred.</li> <li>Application Development Stage – Eligible Costs may be capitalized if they exceed Yale’s Capitalization Threshold of $500,000.</li> <li>Post Implementation Stage – all costs are expensed as incurred.</li> </ol> <p style="margin-left:.25in"><strong>Preliminary Project Stage </strong></p> <p style="margin-left:.25in">The preliminary project stage is the initial phase of an Internal Use Software Development Project during which decisions about the allocation of resources are made, performance requirements are determined, supplier demonstrations are conducted, technology is evaluated, and a supplier is selected. Costs incurred during this stage must be expensed as incurred.</p> <p style="margin-left:.25in"><strong>Application Development Stage</strong></p> <p style="margin-left:.25in">The application development stage commences after the preliminary project stage once management authorizes and commits funding for a project to develop Internal Use Software. This stage includes the design of the selected software, software configuration and customization, software system interfaces, coding, installation of the software, and quality assurance testing, including parallel processing.</p> <p style="margin-left:.25in">Capitalization of Eligible Costs may begin once management authorizes the Software Development Project and approves its funding. Management must also conclude that it is likely that the Software Development Project will be completed, and the software will be used as intended. See <a href="#4203.3"><strong>4203.3</strong></a> below for a description of costs that may be capitalized during the application development stage.</p> <p style="margin-left:.25in"><strong>Post Implementation Stage </strong></p> <p style="margin-left:.25in">The post implementation stage is the final stage of a project to develop Internal Use Software and follows the completion of the application development stage. It commences once all testing is completed and the software is ready for its intended use which includes data conversion, training, and application maintenance. </p> <p style="margin-left:.25in">Costs incurred during this stage may include costs to train end users of the application, costs associated with making modifications to existing software, costs of annual service contracts, and costs incurred for ongoing maintenance of computer systems and related infrastructure applications. These costs do not quality for capitalization and must be expensed as incurred.</p> <div style="margin-left:.25in"> <h3><a name="4203.3" id="4203.3"></a>4203.3 Eligible Costs</h3> </div> <p style="margin-left:.25in">Eligible Costs incurred during the application development stage may be capitalized when a project’s total Eligible Costs (excluding Hardware Costs) are $500,000 or more. Eligible Costs include direct costs of materials and services used in developing or obtaining software for Yale’s internal use. These may include:</p> <ol class="rteindent2"> <li>External direct costs of materials and services required to develop the software, including the cost to purchase the software and any third-party development fees. This may include the costs to develop or obtain software that allows for the access or conversion of old data by new systems. Any other data conversion costs should be expensed. See <a href="#4203.4"><strong>4203.4</strong></a> below.</li> <li>Labor costs for those working directly on the development and implementation of the software, to the extent of the time spent working directly on the project. This would include those working directly on coding, hardware installation, and testing during the application development stage. Such labor costs may include both Yale employees and external contractors. Note that payroll and payroll related costs of Yale employees must be allocated to the project as indirect costs. Direct charging of payroll and payroll related costs is not permitted.</li> <li>Interest expense will also be capitalized on Internal Use Software Development Projects.</li> </ol> <p style="margin-left:.25in">Travel, lodging, and other similar expenses may also be capitalized when incurred by someone whose direct labor costs are being capitalized and the travel costs are directly associated with the Software Development Project. Such expenses must be incremental costs that would not have been incurred had the project not been undertaken.</p> <div style="margin-left:.25in"> <h3><a name="4203.4" id="4203.4"></a>4203.4 Software Development Costs That Must be Expensed</h3> </div> <p style="margin-left:.25in">Any costs related to user training, administration, or overhead, should be expensed as incurred. Only the costs to develop or obtain software that allows for the access or conversion of old data by the new system may be capitalized. Other data conversion costs such as purging or cleansing of existing data, reconciling or balancing of the old data and the data in the new system, creation of new/additional data, and the conversion of old data to the new system, must be expensed as incurred. See <a href="#4203.3"><strong>4203.3</strong> </a>above. </p> <div style="margin-left:.25in"> <h3><a name="4203.5" id="4203.5"></a>4203.5 Hosting Arrangements or Cloud-Based Computing Arrangements (“CAA”)</h3> </div> <p style="margin-left:.25in">Accounting Standard Update <a href="https://fasb.org/page/ShowPdf?path=ASU%202018-15.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-15%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%E2%80%94INTERNAL-USE%20SOFTWARE%20(SUBTOPIC%203">(“ASU”) 2018-15</a> provides accounting guidance for fees paid under a Hosting Arrangement or Cloud-Based Computing Arrangement (“CCA”). Fees paid under a CCA may only be capitalized when the CCA includes a Software License.</p> <p style="margin-left:.25in"><strong>Software License</strong></p> <p style="margin-left:.25in">A Hosting Arrangement includes a Software License if it meets <strong>both</strong> of the following criteria:</p> <ol class="rteindent2"> <li>Yale has the contractual right to take possession of the software at any time during the hosting period Without Significant Penalty.</li> <li>It is feasible for Yale to either run the software on its own hardware or contract with another party unrelated to the vendor to host the software.</li> </ol> <p style="margin-left:.25in">When a CCA includes a Software License, the fee attributable to the Software License may be capitalized when the criteria for capitalization are met. See <a href="#4203.1"><strong>4203.1</strong></a> above.</p> <p style="margin-left:.25in">If either of the above criteria is not met, the Hosting Arrangement does not include the purchase of a license agreement and must be accounted for as a service contract with the fees expensed as the services are rendered.</p> <p style="margin-left:.25in">Implementation costs incurred for software that will be hosted in a Cloud-Based Computing Arrangement are subject to the same capitalization criteria as implementation costs incurred for licensed software.</p> <div style="margin-left:.25in"> <h3><a name="4203.6" id="4203.6"></a>4203.6 Amortization</h3> </div> <p style="margin-left:.25in">For each module or component of a Software Development Project, amortization begins when the software is ready for its intended use. Software is generally considered ready for its intended use once all software testing is substantially complete, regardless of whether the software is implemented in stages.</p> <p style="margin-left:.25in">New software development activities should trigger consideration of remaining Useful Lives of software that is to be replaced. When existing software is replaced with new software, unamortized costs of the old software should be expensed when the new software is ready for its intended use.</p> <div style="margin-left:.25in"> <h3><a name="4203.7" id="4203.7"></a>4203.7 Useful Life of Software</h3> </div> <p style="margin-left:.25in">The useful life of Internal Use Software is determined by Capital Asset Accounting. The factors considered when estimating the Useful Life include the effects of obsolescence, new technology, and whether rapid changes are likely to occur in the development of similar software products, software operating systems, or computer hardware, and whether the University intends to replace any technologically obsolete software or hardware. When the software is cloud-based, the useful life is generally be limited to the term of the underlying hosting agreement. Renewal options may be considered if it is likely that the agreement will be renewed without substantial additional costs or modifications.</p> <div style="margin-left:.25in"> <h3><a name="4203.8" id="4203.8"></a>4203.8 Impairment</h3> </div> <p style="margin-left:.25in">Impairment of capitalized Internal Use Software is recognized and measured in accordance with the provisions of <a href="https://asc.fasb.org/360/tableOfContent">ASC 360 </a>in the same manner as tangible long lived assets and other amortizable intangible assets. Circumstances that might suggest that impairment has occurred and that warrant a review and evaluation include:</p> <ul class="rteindent2"> <li>A realization that the Internal Use Software is not expected to provide substantive service potential;</li> <li>A significant change occurs in the extent or manner in which the software is (or is expected to be) used;</li> <li>A significant change is made, or is anticipated to be made, to the software program (this would generally be an enhancement); </li> <li>The costs of developing or modifying Internal Use Software significantly exceed the amount originally expected to develop or modify the software.</li> <li>A realization that an on-going Software Development Project will not be completed</li> </ul> <p style="margin-left:.25in">Departments and project managers should contact the Capital Asset Accounting team to discuss the proper accounting treatment to be applied if they believe a computer-related asset under their jurisdiction has become impaired.</p> <div style="margin-left:.25in"> <h3><a name="4203.9" id="4203.9"></a>4203.9 Business Process Re-engineering</h3> </div> <p style="margin-top:6.0pt; margin-right:0in; margin-bottom:6.0pt; margin-left:.25in">Costs incurred by the University to re-engineer a business process must be expensed as incurred, in accordance with specific Financial Accounting Standards Board (“FASB”) requirements. The re-engineering encompasses the following activities:</p> <ul class="rteindent2"> <li><strong>Current State Assessment</strong>: Current state assessment is the process of documenting the entity’s current business process. This activity is sometimes called “mapping”, “developing an ‘as-is’ baseline”, “flow charting”, and “determining current business process structure”.</li> <li><strong>Process Re-engineering</strong>: Process re-engineering is the effort to re-engineer the entity’s business process so as to increase efficiency and effectiveness. This activity is sometimes called “analysis”, “determining best-in-class”, “profit/performance improvement development”, and “developing ‘should-be’ processes”.</li> <li><strong>Restructuring Work Force</strong>: Restructuring the work force is the effort to determine what employee makeup is necessary to operate the re-engineered business processes.</li> </ul> <p style="margin-left:.25in">Business Process Re-engineering costs must be expensed as incurred whether undertaken as a separate project or as part of a larger project that includes Internal Use Software development. For example, if business processes are re-engineered in order to utilize the new software (rather than modifying the software to accommodate existing business processes) the costs to do so must be expensed.</p> <div> <h2>Special Situations/Exceptions</h2> </div> <p>Exceptions to this policy must be approved by the Controller’s Office in consultation with the Provost’s Office, General Counsel, or an Officer of the Corporation, as appropriate.</p> <h2>Roles and Responsibilities</h2> <p><strong>Capital Asset Accounting</strong></p> <ul> <li>Determines the Useful Life of software.</li> </ul> <p><strong>Information Technology Services (“ITS”)</strong></p> <ul> <li>Identifying need for new Internal Use Software Development Projects.</li> <li>Initiating requests for new Internal Use Software Development Projects.</li> <li>Manages Internal Use Software Development Projects and monitors costs charged to these projects.</li> <li>Notifies Capital Asset Accounting team when project has been completed.</li> </ul> </div></div></div><div class="field field-label-hidden field--tags-view"><div class="field-items"><div class="field-item even"></div></div></div></div> <div id="block-views-related-documents-block" class="block block--related-information block--views block--views-related-documents-block last even"> <h2 class="block__title block__title block-title">Related Resources</h2> <div class="view view--related-documents view--id-related_documents view--display-id-block view--dom-id-bdc6f3d7d004e54ce0ce6ee3b3d22232 view-related-documents view-id-related_documents view-display-id-block view-dom-id-bdc6f3d7d004e54ce0ce6ee3b3d22232"> <div class="view-content"> <div class="grouped-view"> <div class="views-row views-row-1 views-row-odd views-row-first"> <div class="views-field views-field-field-related-policies-procedure"> <div class="field-content"><a href="/policies-procedures/policies/1612-software-licensing">1612 Software Licensing</a></div> </div> </div> <div class="views-row views-row-2 views-row-even views-row-last"> <div class="views-field views-field-field-related-policies-procedure"> <div class="field-content"><a href="/policies-procedures/procedures/4203-pr01-accounting-information-technology-services-its-capital">4203 PR.01 Accounting for Information Technology Services ("ITS") Capital Projects</a></div> </div> </div> </div> </div> <div class="attachment attachment-after"> <div class="view view--related-documents view--id-related_documents view--display-id-attachment_1 view-related-documents view-id-related_documents view-display-id-attachment_1"> <div class="view-content"> <div class="grouped-view"> <div class="views-row views-row-1 views-row-odd views-row-first"> <div class="views-field views-field-field-link-to-external-story"> <div class="field-content"><a href="https://asc.fasb.org/350-40/tableOfContent">Accounting Standards Codification 350-40 Intangibles - Goodwill and Other - Internal Use Software (“ASC 350-40”): ASC 350-40</a></div> </div> </div> <div class="views-row views-row-2 views-row-even"> <div class="views-field views-field-field-link-to-external-story"> <div class="field-content"><a href="https://asc.fasb.org/360/tableOfContent">Accounting Standards Codification 360 Property, Plant, and Equipment (“ASC 360”): ASC 360</a></div> </div> </div> <div class="views-row views-row-3 views-row-odd views-row-last"> <div class="views-field views-field-field-link-to-external-story"> <div class="field-content"><a href="https://fasb.org/page/ShowPdf?path=ASU%202018-15.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-15%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%E2%80%94INTERNAL-USE%20SOFTWARE%20%28SUBTOPIC%203">Accounting Standard Update (“ASU”) 2018-15: ASU 2018-15</a></div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <aside class="sidebars"> <section class="region region-sidebar-second column sidebar"> <div id="block-views-contact-information-block-2" class="block block--sidebar block--views block--views-contact-information-block-2 first last odd"> <h2 class="block__title block__title block-title">Contacts</h2> <div class="view view--contact-information view--id-contact_information view--display-id-block_2 view--dom-id-8b6dfd4cd713f7f0a5995b595c487e2d view-contact-information view-id-contact_information view-display-id-block_2 view-dom-id-8b6dfd4cd713f7f0a5995b595c487e2d"> <div class="view-content"> <div class="grouped-view"> <div class="views-row views-row-1 views-row-odd views-row-first views-row-last"> <div class="views-field views-field-field-policy-contacts"> <div class="field-content"><ul> <li><strong>Interpretation of Policy: </strong><em>Policy Team: <a href="mailto:Controllers.Office@yale.edu "><a href="mailto:Controllers.Office@yale.edu">Controllers.Office@yale.edu</a> </a></em></li> <li><strong>Initiation and Approval of Capital Projects; Useful Lives of Capital Assets</strong><em><strong>:</strong> Capital Asset Accounting Team: <a href="mailto:capitalmgnt@yale.edu">capitalmgnt@yale.edu</a></em></li> </ul> </div> </div> </div> </div> </div> </div> </div> </section> </aside> </div> <div id="secondary-content" class="secondary-content"> </div> <footer id="footer" class="region region-footer clearfix"> <div class="footer__inner"> <div id="block-block-258" class="block footer-menu__column block--block block--block-258 first odd"> <h2 class="block__title block__title block-title">Helpful Links</h2> <ul> <li><a href="/operations">Operations</a></li> <li><a href="https://yaleedu.sharepoint.com/sites/inside-your-yale" target="_blank">Inside Your Yale</a></li> <li><a href="https://statusboard.apps.yale.edu/" target="_blank">Yale Status Board</a></li> <li><a href="/work-yale/support">Support</a></li> </ul> </div> <div id="block-block-259" class="block footer-menu__column block--block block--block-259 even"> <h2 class="block__title block__title block-title">Required Information</h2> <ul> <li><a href="https://usability.yale.edu/web-accessibility/accessibility-yale">Accessibility at Yale</a></li> <li><a href="/federal-and-state-notice-requirements">Federal and State Notice Requirements</a></li> <li><a href="https://www.yale.edu/nondiscrimination">Nondiscrimination/Title IX</a></li> <li><a href="https://www.yale.edu/privacy-policy">Privacy Policy</a></li> </ul> </div> <div id="block-block-250" class="block footer-menu__column block--block block--block-250 odd"> <h2 class="block__title block__title block-title">Yale Shuttle</h2> <p><a href="/work-yale/campus-services/yale-transit/shuttle"><img alt="Yale Shuttle Map" src="/sites/default/files/images/shuttle-routes-web.png" style="width:185px; height:123px" width="185" height="123" /></a></p> </div> <div id="block-block-6" class="block block--footer-copyright block--block block--block-6 last even"> <div class="footer-copyright__logo"><a class="icon-yale" href="http://www.yale.edu"><span class="element-invisible">Yale</span></a></div> <div class="footer-copyright__links">Copyright © 2025 Yale University <span class="link-segment first">All Rights Reserved</span> <a href="/contact-us" class="link-segment">Contact Internal Communications</a></div> </div> </div> </footer> </div> <script src="https://your.yale.edu/sites/default/files/js/js_OolvlotAkDBzF3Ryz2uN24wmwGGhm89rPlIemytlzkI.js"></script> <script> (function() { var sz = document.createElement('script'); sz.type = 'text/javascript'; sz.async = true; sz.src = '//siteimproveanalytics.com/js/siteanalyze_66356571.js'; var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(sz, s); })(); </script> <script type="text/javascript">window.NREUM||(NREUM={});NREUM.info={"beacon":"bam.nr-data.net","licenseKey":"6ac5e27a90","applicationID":"168632476","transactionName":"NFAAZ0RQW0MAU0EKCw0aN0FfHhpZD1RQG0oTXRI=","queueTime":0,"applicationTime":555,"atts":"GBcDEQxKSE0=","errorBeacon":"bam.nr-data.net","agent":""}</script></body> </html>