Federal Resources for U.S. Small Business http://covid-sb.org/

America’s SBDC Covid-19 Resources sites.google.com

• Covid-19 Resources Toolkit – Key Items docs.google.com
• America’s SBDC SBA Coronavirus Loan Programs Comparison Chart docs.google.com

AWB PPE Connect reboundandrecovery.org has resources and connection with Washington businesses for PPE

Washington SBDC Bellingham sbdc.wwu.edu recorded webinars includes PPP, eCommerce Grants, FAQs and more

5/19/2020 Federal Resources for Small Businesses covid-sb.org affected by COVID-19 is a centralized platform with information obtained from multiple federal agency resources in an organized format with searchable functionality.

The following was compiled by America’s SBDC

PREPARING TO REOPEN

Though your business may be closed, now is the time to start preparing for your next chapter.  We recommend you develop a well thought out plan for when you can open again. While not all businesses are brick and mortar, many of these tips can be applied to your business.

People across the country are rooting for the small business community, making this an opportunity for you to solidify existing customer relationships and to welcome new customers. 

• PLAN

Use your time now to develop a plan for your reopening the first 3 months.  Consider what you have learned during this time that will benefit you and your business in the future. Define goals and create a to-do list of items with target deadlines.

Develop and refine your disaster plan. Unfortunately as we’ve learned through this experience, disasters can happen to anyone and it’s a matter of “when” not “if” one will occur. Use this time to prepare for the next potential business interruption.

• EMPLOYEES

A successful relaunch and recovery of your business will depend on your ability  to retain talent. Make employee engagement a priority.

• Many small businesses treat their employees like family.  Thank them for hanging in there and acknowledge the financial and mental stress the pandemic has caused them.
• Consider your reopening hours. Come up with a plan that is fluid for what schedules might look like under several different operating models.
• Continue to stay in close communication with your team and share your plan with them when ready. Sharing your reopening plan reminds your team that they are a key factor in the success of your business.
• Employees with disabilities that put them at high risk for complications of COVID-19 may request telework as a reasonable accommodation to reduce their chances of infection during a pandemic. Employers should make workplaces as safe as possible for workers.
• Develop leave policies that promote workers staying at home when they are sick, when household members are sick, or when required by a health care provider to isolate or quarantine themselves or a member of their household.
• Develop a policy for informing workers if they have been exposed to a person with COVID-19 at their workplace and requiring them to quarantine for the required amount of time, being sure to protect the privacy of workers’ health status and health information.
• Consider staggered work shifts and expanding hours to reduce the number of individuals working together at the same time and spread out the contact with members of the public.
• Maintain 6 feet physical distancing for staff, customers, and vendors.
• Face-to-face staff meetings should be limited and respect physical distancing.
• Increase electronic workplace communications (texts, emails, instant messaging, phone calls) with staff to reduce frequent face-to-face contact.
• Adjust break/meal times to limit contact between employees.
• Use posters to remind staff, vendors, and customers regarding hand hygiene and physical distancing.
• Ensure that employees have access to hand soap, cloth face coverings, gloves,  tissues, paper towels, and a designated trash bin to dispose of used items.

• Provide resources and a work environment that promotes personal hygiene such as tissues, no-touch trash cans, hand soap, alcohol-based hand rubs containing at least 60 percent alcohol, disinfectants, and disposable towels for workers to clean their work surfaces.
• Ventilate workspace with open windows and doors to the extent possible.
• Disinfect phones, shared tools, scanning devices, and other shared items regularly.
• Discourage shared use of desks, offices, or phones.

• VENDORS

Hopefully you have been communicating with your vendors throughout all of this. Remember your vendors are an important part of the team.

• Review your current inventory as compared to what you project your sales may be when you reopen (see cash flow below).
• Initially cash flow will be tight, so talk with vendors now about payment options.  Many of your vendors may be willing to consider 30, 45 or even 60 day payment options on any new orders.  Remember they want you to succeed as well – you are their customer!
• Make sure you have a safe process to receive supplies and other deliveries.

• CUSTOMERS

It most likely will take more than a “We Are Open” sign to get customers back in the door.

• Customers may still be hesitant to be out in public.  Start off with the basics such as making sure your establishment is fresh, clean and organized.
• Re-engineer the physical space of your business to facilitate physical distancing among employees and between customers.  Evaluate ways that protect employee and customer safety that make each comfortable interacting.
• Depending on your business make sure, for example, that inventory is stocked, menus are updated, and you and your employees are ready to provide outstanding service.
• Show you appreciate your customers through welcome back promotions, offering new services, and remembering to always thank them for their business.

• CASH FLOW

Prepare a projected income statement.  Remember this is a projection but this exercise will help you be better

• Statements should be broken down by months.
• Include projected sales and all expenses.
• Develop several scenarios that reflect what it may look like when you are back in business. prepared for fluctuations in cash flow.

Businesses that are best prepared to reopen, with a well thought out plan, will undoubtedly be the most successful! 

Safe Start plans and guidance for reopening coronavirus.wa.gov

• Reopening guidelines governor.wa.gov
• 6-5-2020 Phase 3 Safe Start Plan: Template every business operating in phase 3 must complete
• County Status Safe Start governor.wa.gov

5/12/2020

Gov. Jay Inslee’s office is continuing to issue guidance on which businesses are allowed to open, when and under what conditions as part of a four-phase Safe Start program, which each phase lasting a minimum of three weeks. Most of the state continues in phase one, where only essential businesses are allowed to operate. Under the Safe Start approach, counties with a population of less than 75,000 that have not had a new case of COVID-19 in the past three weeks can apply for a variance to move to Phase 2 before other parts of the state. Counties currently approved for a variance are Spokane, Adams, Grays Harbor, Lewis, Wahkiakum, Skamania, Stevens, Columbia, Garfield, Lincoln, Ferry and Pend Oreille. Under Phase 2, nonessential travel and gatherings of fewer than five people are permitted. Businesses that may reopen include restaurants and retailers, nail salons,  real estate, office-based businesses and more.

For counties eligible for Phase 2, in-store retail operations and restaurant dining may resume with limitations, effective today. Here are Phase 2 restaurant requirements. Other guidance documents include Memo: Partially Resuming Limited In-Store Retail Operations and Phase 2 Limited In-Store Retail Operations COVID-19 Requirements. Certain manufacturing operations may also reopen, under the following guidance: Memo: Resuming Additional Manufacturing Operations and Phase 2 Manufacturing Facility COVID-19 Requirements.

Essential Business Guidance

Gov. Jay Inslee has released guidance on what the following businesses must do to prepare to reopen safely. (Many parts of the economy are already allowed to operate safely as essential businesses. For a list of essential businesses click here.)

• Construction Guidance – issued March 25
• Real Estate and Mortgage Guidance – issued March 27
• Funeral Guidance – issued March 28
• Automotive, Energy, Food and Agriculture, Healthcare/Public Health, In-Home Care, Maintenance, Recreation, Real Estate, and Retail Guidance – issued March 31
• Outdoor Guidance – issued April 27
• Elective Surgeries Guidance – issued April 29
• List of approved essential workforce education programs – issued May 7
• Essential workforce education program standards – issued May 7
• Commercial driver license guidelines – issued May 7Phase 1 Business Activity Guidelines

• Construction – issued April 24
• Additional Construction Guidance – issued April 29
• Vehicle and Vessel Sales Guidance and Frequently Asked Questions – issued May 6
• Spiritual drive-in services – issued May 6
• Car Washes Requirements – issued May 7​
• Landscape Services and Outdoor Maintenance Industry – issued May 8
• Pet Walking Industry – issued May 8
• Curbside Retail – issued May 8Phase 2 Business Activity Guidelines

• Dine-in restaurants and taverns – issued May 11

6/15/2020 SBA now accepting new applications for EIDL Advance sba.gov

• SBA Opens IEDL news release sba.gov

6/10/2020 Article by Nav “5 Reasons You May Want to Reconsider an EIDL Loan” at nav.com

IEDL Applications

• The SBA is processing applications that have been stuck in the queue. Checking to see if your business credit report has been pulled is the best way to know if it is being processed. (7/1/2020)
• Please note local SBA offices cannot check or access your EIDL application status. Please contact our SBA Office of Disaster Assistance directly at 1-800-659-2955 (TTY: 1-800-877-8339) or email disastercustomerservice@sba.gov.
• Those who applied for SBA EIDL before March 27 and had an application number that began with a “2”, contact your regional SBA. https://www.sba.gov/offices/district/wa/seattle

Excerpts from Washington SBDC CARES ACT webinar

Lender for the EIDL is the SBA not the banks.

Available for most for-profit businesses including self-employed and independent contractors. Exclusions are Farms, Gambling, Religious, Some Charitable and Cannabis entities. Owners of rental properties are eligible for lost rents.

Amount up to $2 million, Term is either 15 or 30 years, Interest rate is 3.75% for for-profit and 2/75% for non-profit. Payments will start a year after the date of the approval of the loan.

Collateral – Unsecured up to $25K, Available collateral will be requested for over $25K. Lack of collateral will not by itself disqualify applicants. Real Estate is not being taken for collateral.

Payment Deferral Period is 1 year. The EIDL is not a forgiveness loan.

No cost to apply. Processing time can be 3-5 weeks although some who qualify easily are quicker.

Loan availability is January 31^st, 2020 to December 31^st, 2020. Increase in loan amounts can be applied for later if the initial loan amount does not cover all of the Economic Injury.

Loan Usage is for operational expenses only such as payroll, general expenses, accounts payable, lines of credit, bridge loans, returns of customer deposits, etc. The EIDL cannot be used to pay down long-term debt. Businesses that have enough cash to weather the crisis will not be eligible.

Loan Crossover or Stacking – It looks like business owners can apply for the EIDL and the PPP but the funds cannot be used to cover the same purposes.

Information and documents that might be needed – Financial reports (P&L, Balance Sheet, Cash Flow Statement, A/P and A/R) from January 31, 2019 to January 31, 2020. 2019 and/or previous year’s tax returns may also be requested/used.

Credit Scores are not a dis-qualifier for the applicants as long as negative credit information can be reasonably explained. Ability to repay the loan is a key qualifier and will involve analysis of the borrower’s ability to repay.

Economic Injury Disaster Loan – Advance. This is a feature included at the end of the EIDL application. It gives you the chance to obtain a $10,000 advance with no strings attached. This loan is instantly forgivable which makes it a grant. It does require completion of the EIDL loan. Funds are to be deposited into the bank account that you provide within 3-5 business days.

Top 5 Paycheck Protection Program (PPP) forgiveness questions

A newly posted frequently asked questions on PPP forgiveness document answers many common questions including these top five:

1. Question: Are payroll costs that were incurred before the Covered Period but paid during the Covered Period eligible for loan forgiveness?
   Answer: Yes.
2. Question: Are only salaries or wages covered by loan forgiveness, or can a borrower pay lost tips, lost commissions, bonuses, or other forms of incentive pay and have such costs qualify for forgiveness?
   Answer: Payroll costs include all forms of cash compensation paid to employees, including tips, commissions, bonuses, and hazard pay. Note that forgivable cash compensation per employee is limited to $100,000 on an annualized basis.
3. Question: Are nonpayroll costs incurred during the Covered Period, but paid after the Covered Period, eligible for loan forgiveness?
   Answer: Nonpayroll costs are eligible for loan forgiveness if they were incurred during the Covered Period and paid on or before the next regular billing date, even if the billing date is after the Covered Period.
4. Question: If a borrower elects to use the Alternate Payroll Covered Period for payroll costs, does the Alternate Payroll Covered Period apply to nonpayroll costs?
   Answer: No. The Alternate Payroll Covered Period applies only to payroll costs, not to nonpayroll costs. The Covered Period always starts on the date the lender makes a disbursement of the PPP loan. Nonpayroll costs must be paid or incurred during the Covered Period to be eligible for loan forgiveness. For payroll costs only, the borrower may elect to use the Alternate Payroll Covered Period to align with its biweekly or more frequent payroll schedule.
5. Question: For purposes of calculating the loan forgiveness reduction required for salary/hourly wage reductions in excess of 25% for certain employees, are all forms of compensation included or only salaries and wages?
   Answer: For purposes of calculating reductions in the loan forgiveness amount, the borrower should only take into account decreases in salaries or wages.

The PPP closed for new applications April 8 sba.gov paycheck protection program sba.gov

7/27/2020 Biz2Credit has a free PPP forgiveness tool. It is not affiliated with the SBA or any government agency https://www.pppforgivenesstool.com/

7/6/20 PPP: 5 things to know today bulletin by SBA at content.govdelivery.com

• Find a Lender sba.gov
• How to Calculate PPP Loan Amounts sba.gov
• Who can apply sba.gov
• PPP results sba.gov
• Start Forgiveness Process sba.gov

6/19/2020 SBA Lender Match online tool sba.gov

• Read announcement at sba.gov newsroom

6/16/2020  SBA released a new, updated PPP forgiveness application and an EZ form for borrowers who are sole proprietors or self-employed.

• Loan Forgiveness Application Form EZ Instructions
• Loan Forgiveness Application Form EZ
• Loan Forgiveness Application Instructions (revised 6/16/2020)
• Loan Forgiveness Application (revised 6/16/2020)

6/11/2020 PPP Guidance from home.treasury.gov

• Interim Final Rule home.treasury.gov

There is still more than $130 billion left in forgivable PPP funding. The rules are more flexible. PPP is making a difference locally, see how it helped this Seattle-based nonprofit continue to operate

6/11/2020 PPP Flexibility Act 2020 Substantial Enhancements poster by IowaSBDC.org

6/9/2020 The last day a PPP loan application can be approved is June 30, 2020. Find a PPP lender — or even review PPP materials in 17 languages — by visiting www.sba.gov/paycheckprotection

6/8/2020 Press Release: Enactment of the Paycheck Protection Program Flexibility Act Treasury.gov

SBA, in consultation with Treasury, will be issuing the following to implement legislative changes to the PPP:

• additional guidance and rules
• a modified borrower application form
• a modified loan forgiveness application form

5/22/2020 SBA PPP Loan Forgiveness Policies home.treasury.gov pdf

5/22/2020 SBA PPP Loan Review Procedures and Borrower and Lender Responsibilities home.treasury.gov pdf

5/15/2020 Paycheck Protection Program Loan Forgiveness Application treasury.gov pdf

America’s SBDC google drive resources

• Disaster Loans folder resources drive.google.com
  • PPP Calculator drive.google.com
  • PPP Forgiveness spreadsheet drive.google.com

SBA Paycheck Protection Program (PPP) page sba.gov (Self-employed and independent contractors can apply as of April 10th.)

Small Business Paycheck Protection Program – home.treasury.gov information with tools

4/14/2020 Interim final rule for the PPP with guidance for self employed home.treasury.gov pdf

4/14/2020 Paycheck Protection Program Loans FAQs home.treasury.gov

Lenders

Alternate Paycheck Protection Program Lenders

Kabbage

PayPal loanbuilder.com

Squareup.com

National SBA PPP Find a lender tool sba.gov (may not be all inclusive)

Resources

FAQs for Lenders and Borrowers for the Paycheck Protection Program-sba.gov

QuickBooks products resources regarding CARES Act – COVID-19 at firmofthefuture.com

U. S. Chamber Small Business Coronavirus Emergency Loans Small Business Guide

IRS notice 20-32 pdf regarding no IRS tax deduction is allowed for a business expense paid with funds from a loan that is granted forgiveness (i.e., the PPP)

SBDC vs SBA Pandemic Help for Small Businesses Fact Sheet

Federal Trade Commission ftc.gov – Considerations for borrowers and lenders during the covid crises

AICPA.org SBA PPP resources has SBA Paycheck Protection Program resources for CPAs including recommendations for loan forgiveness under PPP and Forgiveness calculation resources

Webinar slide deck 5/1/2020 SBALoanUpdate_RecoveryReadiness050120

Local

Check your County’s designated Associate Development Organization (ADO) for pandemic business funds available: https://www.commerce.wa.gov/growing-the-economy/local-economic-partnerships/

• Spokane County applications available July 27: https://greaterspokane.org/opentogether-small-business-and-non-profit-grant/

The following are a few examples of local relief. Check with your local municipalities and economic development agencies.

Seattle and Bellevue area

South Lake Union (SLU) Relief Fund Businesses & non-profits located in SLU or have a majority client base in SLU. Will start accepting applications on Monday April 20.

Amazon Neighborhood Relief Fund

Seattle Public Utilities

Facebook Small Business Grants Program offers King County for-profit companies $2,500 cash, plus $1500 in optional ads credits to businesses with 2-50 employees. Must be in business at least one year and experienced challenges due to Coronavirus. Open April 22- May 8.

Pierce County

Emergency Small Business Relief Loan Program – piercecountywa.gov  No interest loans for businesses with 20 or fewer employees, $1,000 per employee up to $20,000

Grays Harbor

Coastal Communities Community COVID Emergency Loan – graysharbor.org low interest up to $25,000

Spokane

Business Resilience Loan Program loans between $10 and $50,000

National

SBA.gov Coronavirus Relief Options portal for PPP, EIDL, SBA Express Bridge Loans and SBA Debt Relief

See COVID-19 Employer Worker resource tab for Pandemic Unemployment Assistance

Private agencies for information only (Washington SBDC does not endorse)

Intuit Small Business Releif Initiative GoFundMe pages

The Red Backpack Fund globalliving.org (for women entrepreneurs) – Up to $5,000 grants available. Next round of applications opens up May 4th

Hello Alice covid19businesscenter.com with the support of Verizon, Silicon Valley Bank, Ebay, and others is offering $10,000 emergency grants.

Primary Employer-Worker websites

Washington L & I safety-health Coronavirus lni.wa.gov

Employment Security Department esd.wa.gov

• Employment Security Department esd.wa.gov for workers and businesses news
• ESD SELF EMPLOYED has instructions for self employed COVID-19 related benefits under the CARES Act
• ESD Guide_for_expanded_benefits_COVID pdf
• ESD Application checklist for expanded pandemic unemployment benefits

U.S. Department of Labor dol.gov homepage ‘News’ has latest Guidance for Workers and Employers under Families First Coronavirus Response act other federal announcements for employers

U.S. Department of Labor COVID-19 and the American Workplace

DOL outlines small-business exemption from cornoavirus paid leave law brief from hrdive.com

Centers for Disease Control & Prevention cdc.gov business guidance

• CDC guidelines when reopening a workplace if any employees are at high-risk for COVID-19

OSHA.gov Coronavirus

• OSHA.gov Guidance on Preparing Workplaces for COVID-19  pdf

Webinars

Family First WWU SBDC Webinar

Zoom Recording

Families-First-Act-SBDCPresentation

Employer guidance regarding protecting employees

Washington Department of Health doh.wa.gov

Families First Coronavirus Response Act dol.gov

Re-opening articles

Coronavirus and legal considerations

The National Law Review database of articles focused on various aspects of the COVID-19 crisis. 

• In this video from Bracewell LLC, managing partner Robert Nichols, an attorney who handles OSHA issues, explains why employers must include contractors and contractors’ workers in health and safety measures, in addition to their own employees and customers.

SBA Coronavirus Disaster relief guide covers programs available. The new COVID-19 ECONOMIC INJURY DISASTER LOAN APPLICATION Advance began March 30.

SBA Guidance for Businesses and Employers to Plan and Respond to Coronavirus sba.gov

SBA announcements press releases

IRS.gov Coronavirus Tax Relief for Business

Washington State Department of Commerce startup.choosewashingtonstate.com 

Coronavirus.wa.gov/business-workers note FAQs section

Washington state business resources for COVD-19 business.wa.gov

COVID 19 resource list for impacted Washington businesses and workers Governor.wa.gov

WWU SBDC Bellingham sbdc.wwu.edu

KingCounty.gov Preparedness for Business

America’s SBDC COVID-19 Small Business Resources americassbdc.org

Washington Retail Association Note: Retailer COVID-19 Retailer Resource Guide, Retail Services ‘Retro‘ can help reduce workers’ compensation and ‘Rise Up‘ offers online training on the fundamentals of retail, now being offered to members at no additional cost.

Coronavirus.wa.gov/ is the state’s central portal for resources and answers regarding Washington’s response to the COVID-19 pandemic.  Note: coronavirus.wa.gov/whats-open-and-closed

IRS.gov/coronavirus

Washington Department of Health doh.wa.gov/emergencies/coronavirus

Rural Development Resources rd.usda.gov

Benefits.gov Coronavirus help center with links to federal unemployment and healthcare resources and more.

Fema.gov/coronavirus see News releases and ‘how to help’ regarding doing business with or donating supplies

Kingcounty.gov/depts/health/communicable-diseases/disease-control/novel-coronavirus

Washington Department of Financial Institutions dfi.wa.gov/coronavirus/financial-resources

Coping skills – cdc.gov/coronavirus/2019-ncov/prepare/managing-stress-anxiety.html

 Consumer warnings and safety tips fcc.gov/covid-scams

USA.gov/coronavirus federal government response to Coronavirus

Alerts

8/24/2020 Fake SBA disaster loan email fraud alert. To see what email looks like go to https://us-cert.cisa.gov/ncas/alerts/aa20-225a

If you have already responded to a phishing email, take ID theft precautions immediately. Visit https://www.identitytheft.gov/ for more information.

Tips & Resources

Watch for fake links. Hover over link before clicking. http link is usually shown at bottom left of screen. Government links should always have .gov in the primary url. Example: sba.gov/something/else/in secondary url area

Washington State Coronavirus scams coronavirus.wa.gov

Fraud impersonating SBA https://www.sba.gov/document/report–sba-programs-scams-fraud-alerts

• Be cautious of webpages claiming to be the U.S. Small Business Administration (SBA). Look for sba.gov (NOT sba.com) in the primary url.
• An SBA logo on an email or webpage does not guarantee the information is accurate or from the SBA.If you are contacted by someone claiming to be from the SBA, suspect fraud.
• There is no cost to apply for a COVID-19 Economic Injury Disaster Loan and SBA will never ask you to provide a credit card.
• Do not release any private information (social security number, date of birth, etc.) or banking information in response to an unsolicited caller, letter, email, or text.
• If you are in the process of applying for an SBA loan and receive email correspondence asking for PII, ensure that the referenced application number is consistent with your application number.
• Check for spelling and grammatical errors in an email and be wary of clicking on any links or attachments.
• Visit the Small Business Cybersecurity site to learn more about small Business Cybersecurity tips, common threats, training, and best practices. https://www.sba.gov/business-guide/manage-your-business/small-business-cybersecurity
• Visit the U.S. Department of Homeland Security’s Cyber Infrastructure site for small business resources. https://w.gov/publication/stopthinkconnect-small-business-resources
• Trust your instincts! If something seems too good to be true, then it probably is too good to be true.

In addition, the Cybersecurity and Infrastructure Security Group (CISA) and the Regional Infrastructure Security Group (RISG) are also sharing information to warn the public of potential scams. More information is at https://www.us-cert.gov/ncas/current-activity/2020/03/06/defending-against-covid-19-cyber-scams

 Washington State

WA state small business guide chapter on ‘closing your business.wa.gov  The guide gives a comprehensive list of who must be contacted depending on the industry.  

SBA

 Close or Sell Your Business sba.gov includes information on bankruptcy and liquidation.

IRS

Closing Your Business Checklist irs.gov with links to various forms that might need to be completed.

One minute video from the IRS irsvideos.gov with an overview of what must be done.

The page also has information to help business owners who are declaring bankruptcy, selling their business and terminating retirement plans. For easy access, they can reach the page at IRS.gov/closingabiz.

How to close a sole proprietorship: fact sheet and e-poster, (Spanish version)

How to close a partnership: fact sheet and e-poster, (Spanish version)

How to close a corporation: fact sheet and e-poster, (Spanish version)

Non Governmental Resources

QuickBooks Guide How to close a business: A 10-step guide for small business owners quickbooks.intuit.com

6/19/2020 SBA’s Lender Match is an additional resource for pandemic-affected small businesses who have not applied for or received an approved PPP loan to connect with lenders.  This is an online tool for small businesses and non-profits to be matched with Community Development Financial Institutions (CDFIs), Minority Depository Institutions (MDIs), Certified Development Companies (CDCs), Farm Credit System lenders, Microlenders, as well as traditional smaller asset size lenders in the Paycheck Protection Program (PPP).  Read announcement here: SBA.gov newsroom

Washington SBDC Financial tools

Financial Management eLearning

Funding your Business Resource Page

SBA LINC is a tool that connects borrowers with SBA Approved Lenders

Federal

Non-disaster SBA Loans: https://www.sba.gov/partners/lenders/7a-loan-program/types-7a-loans

Washington state

Private*

SBA Microlenders and Community Advantage Lenders

Business Impact Northwest https://businessimpactnw.org/

Craft3 https://www.craft3.org/

SNAP https://www.snapwa.org/services-we-provide/lending-services/

Mercy Corps Northwest https://www.mercycorpsnw.org/business/loans/seattle-2/