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Annual reports of the Town of Derry, New Hampshire (Volume 1994) online

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values to sales is 98%. The State of New Hampshire Depart-
ment of Revenue Administration showed, through its annual
sales to assessment ratio survey that the average assessed
/alue in Derry was at a level of 96% (as of April 1 , 1993). The
BTLA's ratio study is 98%. Our study shows co-efficient of
iispersion of 8%, the DRA's study shows their co-efficient of
lispersion (COD) was 7.05%. The BTLA's COD is 9.81%.
These figures, by all standads, shows that assessments across
he board are equitable.

The abatement count for 1993 was down from 1992 by ap-
)roximately 200 accounts to a total of 650. This continues to
:ause a drastic backlog for the Department. Although,
hrough the help of our consultants, we have been able to
lispose of most of them in a timely manner. Our ability to
eview as many cases as we have is in direct relation to our

Jfonsulting services.

1 Listed below are some statistics covering the past twelve
months with a comparison to previous years:

' 1. Real estate transfers - 1,163 for 1994; 1,294 for 1993; 1,198
for 1992; 981 for '91, 1,210 for '90; 1,602 for '89; 1,980 for
'88.

2. Mortgage "deeds" - 3,320 for 1994; 2,963 for 1993; 2,925
for 1992; 2,096 for '91; 3,314 for '90; 3,211 for '89; 3,352 for
'88.

3. Total accounts, both taxable and tax exempt are: 11,026
for 1994; 10,912 for 1993; 10,469 for '92; 10,403 for '91';
10,305 for '90; 10,035 for '89; 9,724 for '88; 9,430 for '87;

, and 8,747 for '86.
«4. For 1994 there are:

|ta. 1,602 qualified veteran exemptions (credits) all categories.
lb. 305 qualified elderly exemptions all categories.
ic. 11 quahfied bUnd exemptions.
:d. 8 qualified physically handicapped exemptions.
'5. For 1994 there were:
a. 935 building permits reviewed by our staff.



b. and there were approximately 915 permits reviewed in
1993; approximately 900 reviewed in 1992.
(these figures include review of permits which were carried
over from one year to the next due to no activity or partial
"completion". This usually equals approximately one third
of the total each year.)

The Town's total net valuation (taxable value) upon which
the tax rate was set for tax year 1993 was $998,861,496 and
the tax rate was; for DERRY $39.90, and for EAST DERRY
$39.14 - per thousand dollars of assessed valuation. An
estimate of net ANNUAL assessed value for 1994 is
$1,000,000,000 - keeping in mind annual re-assessment of
values.

In conclusion, the year was very productive, although very
hectic. Our goal to reassess property on an annual cycle is
near a reality. The Town Council, acting as the Board of
Assessors is now reviewing the annual re-assessment pro-
cedure. They will be making the final decision on this impor-
tant policy soon, which will affect the 1994 tax assessment
role.

Thanks for a job well done go to my staff, Ms. Rioux, Mrs.
Chapman, and to Mrs. Geralding LaPlume for all their sup-
port. Mrs. LaPlume replaces long time employee Mrs. Joyce
Whitford. Mrs. LaPlume comes to the Assessing Department
from the Welfare Office, where she was Welfare Director for
the past 12 years. Mrs. LaPlume also comes to us with a real
estate background, and she has added a much needed dimen-
sion to the office staff with this expertise. I also thank all the
other Town Departments for their assistance, insight, and
counsel. Thanks are extended to Mrs. ZoUa for again filling
in and tying up many of those loose ends. Last but not least,
thank you to the public for all their understanding and pa-
tience. Looking forward to a healthy and productive fiscal
year 1995.

Respectfully submitted,

David N. Gomez, CMA, CNHA

Assessor

Ancillary Report 1
Schedule of Town Property

ELstimate value
Name of Property land & building(s)

Town Hall 340,100

Libraries (McGregor & Taylor) 1 ,803,500

Adams Memorial Building 366,200

Veteran Memorial Hall 571,900

Upper Village HaU 414,300

Fire Department 1,529,700

Police Department 2,097,200

Department of PubUc Works (incl. water & sewer) 9,291 ,600

Recreation Department (parks, playgrounds, .... 936,3(X)

beaches, land and buildings)

Dog Pound 220,800

West Side Comm. Center 463,100

Land Only 1,879,434

Other Town Owned Property 395,200

Town of Derry Land located in Londonderry .... 17,800

TOTAL (ESTIMATED) 20,354,134

Prepared by the Assessing Office - August 20, 1994



—31—




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(Etmrorb, 03302-0457

(603) 271-3397




luniripal ^erinces ^iUiBum
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director

^arbaia f . ^btnsoH



^T 2 2 1993



Dear Tax Collector:



Attached is a copy of the tax rate calculation as set by
this department. The amount of the property tax warrant should
be close to the amount indicated as "Total Property Tax
Commi'tment " , but may vary by the amount of inventory penalties if
your municipality uses inventory forms. Please contact your
governing board and us if these amounts are not close.

Good luck in your collection efforts this year.



Sincerely yours,

Andrea M. Reid
letter93



—32—
tbb Art2BB: -IRcian ^.S. 1-800-735-2964




DEPARTMENT OF REVENUE ADMINISTRATION

Municipal Services Division

Concord, N.H. 03302-0457

1993 Tax Rate Calculation

Town/City of: DERRY Tax

Rates

Appropriations 24,136,610

Less: Revenues 14,470,063

Less: Shared Revenues 156,149 ^^s-r o ^^^^

Add: Overlay 1,000,020

War Service Credits 162,800



oc-v^



Net Town Appropriation 10,673,218

Special Adjustment



Approved Town/City Tax Effort 10,673,218

Municipal Tax Rate 10.69

— School Portion -
Due to Local School 25,048,299

Due to Regional School

Less: Shared Revenues 512,058



Net School Appropriation 24,536,241

Special Adjustment

Approved School(s) Tax Effort 24,536,241

School(s) Tax Rate 24.56

— County Politic n
Due to County 1,304,131

Less: Shared Revenues 35,169



Net County Appropriation 1,268,962

Special Adjustment



Approved County Tax Effort 1,268,962

County Tax Rate 1 .27

Combined Tax Rate 36.52,/t/

Total Property Taxes Assessed 36,478,421

Commitment Analysis

Total Property Taxes Assessed 36,478,421

Less: War Service Credits (162,800)

Add: Village District Commitment( s ) 3,144,812

Total Property Tax Commitment 39,460,433 ..r.'I^R^



- Proof of Rate -
Net Assessed Valuation Tax Rate Assessment

998,861,496 36.52 36 , 478 , 421,vi/

1994 Bond Requirement
Treasurer: 464,000 Tax Collector: 371,000

Town Clerk: 63,000 Trustees of Trust Funds: 68,000

—33—



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DEPARTMENT OF REVENUE ADMINISTRATION
Municipal Services Division
Concord, N.H. 03302-0457
Tax Rate Calculation

Town/City of: DERRY

OCT 2 2 1993





Net


Valuation


Name Appropriation




DERRY FIRE DIS


2,343,704


694,465,872


EAST DERRY FIR


796,507


304,395,624


0.00








0.00








0.00








0.00








O.OO








0.00









Tax Rate Commitment
3.38



/ 2,347,295/. P^' .
2.62// 797,517/ 3"'



0.00

0.00

0,00

0.00

0.00

0.00



Total Village District Commitment 3,144,812/ f



W



—34—



MS-61



Tax Collector's Report
Fiscal Year ending June 30, 1994





Last Year's
Levy




Prior Levies




c


1993 1


1992 1


1991 1


Prior 1


DR.

Unredeemed Liens
Balance at Beginning
of Fiscal Year




2,419,247.63


1,369,485.89


458,406.34


Liens Executed
During Fiscal Year


2,731,050.48








Interest & Costs
Collected after Lien
Execution
Overpayments


3,925.17
2,100.00


125,611.03
207,527.49


316,032.36
162,338.38


110,275.08
26,423.08


TOTAL DEBITS


$2,737,075.65


$2,752,386.15


$1,847,856.63


$595,104.50


OR.

REMITTANCE TO
TREASURER










Redemptions
interest Costs (after
Lien Execution)


231,425.65
3,925.17


971,870.76
125,611.03


1,003,133.90
316,032.36


256,580.76
110,275.08


Abatements of
Unredeemed Taxes


5,197.79


244,362.79


162,146.88


26,558.93


Liens Deeded to
Muncipalities




4,251.85


4,162.38


4,098.63


Unredeemed Liens
Balance End of Yea
Excess Debit
TOTAL CREDITS


2,496,527.04
$2,737,075.65


1,406,289.72
$2,752,386.15


362,379.43

1.68

$1,847,856.63


197,591.10
$595,104.50



Does your municipality commit taxes on a semi-annual basis (RSA 76:15-a)? i^
TAX COLLECTORS SIGNATURE -j^C^UU/i) fjjil^fyU DATE] ^'^3'H



-35—



MS-61



Tax Collector's Report
Fiscal Year ending June 30, 1994



Levy for Year of Prior Levies

This Report

I 1994 I 1993 \ 1992 I 199T



CR.








REMITTED TO TREAS.








DURING FISCAL YEAR








Property Taxes


14,239.078.22


24,225,254.70




Resident Taxes








Land Use Change


43,560.00


8,750.00




Yield Taxes


7,458.02


1,027.48


259.17


Utilities


568,149.08


1,053,900.20


13,088.16


Interest




173,548.92




Penalties








Abatements Made:








Property Taxes




183,263.76




Resident Taxes








Land Use Change






-


Yield Taxes








Utilities


4,167.40


15,091.21




Current Levy Deeded




2,880.48




Amount of Tax Lien




2,731,050.48




UNCOLLECTED TAX








END OF YEAR:








Property Taxes


5,817,730.82


26,643.30




Resident Taxes








Land Use Change








Yield Taxes


797.46






Utilities \


377,189.79


73.30


1,730.00


Excess Debit




140.42




TOTAL CREDITS


$21,058,130.79


$28,421,624.25


$15,077.33



462.05



$462.05



-36—



Tax Collector's Report
Fiscal Year ending June 30, 1994





Levy for Year of




Prior Levies




This Report






[


1994 1


1993 1


1992 1 1991 1


DR








UNCOLLECTED TAX








BEGIN, of YEAR*:








Property Taxes




4,718,002.27




Resident Taxes








Land Use Change






259.17


Yield Taxes








Utilities


12,610.37




462.05


Balance Forward




261,852.44


14,818.16


TAXES COMMITTED








THIS YEAR








Property Taxes


20.068,816.41


21,856,934.57




Resident Taxes








Land Use Change


43,560.00


8,750.00




Yield Taxes


8,255.48


1,027.48




Utilitities


852,639.50


1,005,227.41




OVERPAYMENT








Property Taxes


860.70


203,188.86




Utilities


2,082.98


386.86




Land Use Change








Yield Taxes








Prepayments - Tax


67,615.16






Prepayments - Utilities


1,685.00






Interest Collected on








Delinquent Tax




366,254.36




Excess Credit


5.19






TOTAL DEBITS


$21,058,130.79


$28,421,624.25


$15,077.33 $462.05



*This amount should be the same as last year's ending balance. If not, please explain.

—37—



Treasurer's Report

Year Ended June 30, 1994
General Fund — Town of Derry, New Hampshire

Beginning Balance July 1, 1993 $12,422,966.74

Revenue Receipts:

Received from Tax Collector 41,692,920.20

Received from Town Clerk 2,368,121.50

Received from Water & Sewer Depts 1,283,640.69

Received from Police Department 81 ,690.65

Received from Recreation Department 55,581.07

Received from Forrest Hill Cemetery 73,867.21

Received from Planning & Zoning Board 24,213.87

PICA, BC/BS, & Insurance Reimbursement 85,283.32

Licenses, Fees, Business & Bldg. Permit 143,041.53

District Court Fines & Forfeits 14,305.72

Interest Earned on Investments 161 ,688.09

Received from State/County 1,794,098.00

Ambulance 553,675.96

Other 126,662.63

Total Revenue Receipts $48,458,790.44

Other Revenues:

Tax Anticipation Notes 5,103,156.51

Received from Capital Project Accounts 4,412,785.29

Transfer from Builders Escrow Accounts 5,651.37

Grants 10,275.55

Trust Funds 163,700.00

Total Other Revenues $ 9,695,568,72

Disbursements:

Repayment Tax Anticipation Note & Int. . r 7,542,015.97

Mayor & Councils Orders to Pay 51,617,963.83

Voided Checks (3,844,478.02)

Transfer to Capital Project Accounts 2,303,278.16

NSF 8,873.25

Total Disbursements $57,627,653.19



Ending Balance June 30, 1994 $12,949,672.71



—38—



The Town Clerk's Report



We are continuing to see changes in this office. As I
reported last year, the installation of computer equipment to
process our vital records has resulted in doing all our records
on this system. It has cut down the reporting time as well as
producing a tamper-proof record.

We are now processing over 1100 motor vehicle registra-
tions each month by mail. We are getting very close to my
goal of 50% mail registrations. In February, 1994, we started
doing transfers or registrations, thereby, saving our residents
a trip to the registry. Needless to say, this service has been
received very well.

Regretfully, we lost an employee in December. Due to a
family member's transfer to another state, Nancy Butts was
forced to leave the town's employ. We all miss her very much,
but wish her well in her new home.

On a happier note, we have added Debbie Mailloux from
the Dept. of Public Works to our staff. Debbie quickly learn-
ed the duties and procedures and is definitely an asset to this
office.

As you can see from the statistics in another part of this
report, we are providing more services to more residents. This
in turn, results in a great need for additional help as well as
more space. The lack of help prevents us from performing
many tasks on a timely basis or providing all the attention the
task may need. If an employee is away for any reason, it is a
serious setback.

The lack of space is a major problem. We are buried under
with records that we must preserve and we do not have the
proper faciUties. It is not a problem that will go away and one
that the town must give some very serious consideration to
soon.

Respectfully submitted,
PauHne H. Myers, Town Clerk



July 1, 1993 - June 30, 1994

Source of Revenue

Motor Vehicle Permits: 31,942 $2,162,749.00

Titles 14,518.00



State Fees:
Decals- 21,066

Dog Licenses:

Jul. - Dec. 1993 Licenses - 299 .

Jan. - Jun. 1994 Licenses - 1933



Dog Fines . .
Check Fines



Reclamation Fees

Commercial Code Recordings

Marriages

Vitals

Miscellaneous



2,177,267.00



42,132.00

2,015.00
13,494.50
15,509.50

2,635.50

980.00

3,615.50

92,528.00
10,264.30
11,160.00
14,920.00
487.00
36,831.30



TOTAL $2,367,883.30

Outstanding Checks for 1993 - 1994 1 ,062.00

Total Registrations Proces. for State: 21,066 613,275.83

Vitals recorded 1-1-93 thru 12-31-93

Births 681

Marriages 261

Deaths 254



1994

TOWN OF DERRY

ELECTION WARRANT

TO THE INHABITANTS OF THE TOWN OF DERRY,
IN THE COUNTY OF ROCKINGHAM, STATE OF NEW
HAMPSHIRE QUALIFIED TO VOTE IN TOWN AF-
FAIRS:

Voters in Districts 1 and 4 are hereby notified to meet at the
Grinnell School, Voters in Districts 2 and 3 are hereby
notified to meet at Derry Village School, in said Town on
Tuesday, the Eighth (8th) Day of March, 1994 at Seven
o'clock in the forenoon (the polls will be open between the
hours of seven a.m. and eight p.m.) to act upon the following
matters:

To bring in your votes for One Councilor District 1 (3 yr.
term); One Councilor-at-Large (3 yr. term); Two MacGregor
Library Trustees (3 yr. terms); One Taylor Library Trustee (3
yr. term); One Trustee of Trust Funds (3 yr. term); One
Supervisor of the CheckUst (6 yr. term).

To act upon the following article:

Are you in favor of amending the Town of Derry Charter,
Article 4, Judicial Boards and Administrative Boards, Section
4.3, Judicial Boards, Zoning Board of Adjustment, sentence
three to read "In addition, there shall be no more than five
alternate members, appointed in the same way as regular
members, except that no more than one alternate member's
term shall expire in a single year, and the terms of alternate
members shall be three (3) years"? (The effect of this amend-
ment would increase the number of alternates from three to
five as permitted under RSA 673:6)

Given under our hands and seal this 1st day of February,
1994.

Arthur McLean, Chairman
Councilor District It2
Phyllis Katsakiores Craig W. Bulkley

Councilor-at-Large Councilor-at-Large

May Casten Hugh T. Lee

Councilor-at-Large Councilor District Ifl

Frederick A. Tompkins Carolyn F. Johnson

Concilor District 03 Councilor District #4

Absentee ballots will be processed at 1:30 p.m.

February, 1994



—39—



I hereby certify that I gave notice to the inhabitants within
named, to meet at the time and place and for the purpose
within mentioned, by posting an attested copy of the within
Warrant at the place of Meeting within named, and a like at-
tested copy at the Adams Memorial Building, East Derry
General store, Val's Variety, Town Hall and Station 1 Fire
Department, all being public places in said Town on the 18th
day of February, 1994.

Arthur McLean, Chairman
Derry Town Council

Rockingham, SS

Personally appeared the said Arthur McLean and made oath

the above certificate by him signed is true.

Pauline Myers, Town Clerk



ANNUAL TOWN ELECTION
MARCH 8, 1994

The Town Election was held at Grinnell School for
Districts 1 and 4 and at Derry Village School for Districts 2
and 3.

Moderator WiUiam Zolla opened the polls at 7:00 a.m. at
Grinnell School with the Pledge of Allegiance. He then read
the Town Warrant. Edward Bureau, School Moderator read
the School District Warrant.

Assistant Moderator Roger Beliveau read the warrant and
opened the polls at Derry Village School. He was assisted by
Roy Feinauer and Marion Pounder. A motion by Phyllis
Sapp to suspend reading of the school warrant and seconded
by Frank Lukosius was passed.

The ballot boxes were inspected and the voting began.
Absentee ballots were processed at 1:00 p.m. at both polling
places. The Optech ballot counters were in use throughout the
day.

The polls were closed at 8:00 p.m. The Optech counters'
results were run on tape and unread ballots were tallied. At
9:30 p.m., the results of the voting was announced and the
higher vote candidates were declared winners of their respec-
tive races. The meeting was then adjourned.

The ballots were sealed according to the State of NH Elec-
tion laws and brought back to Town Hall.
TOTAL VOTES CAST — 4074
ABSENTEE VOTES CAST — 68 (included in Total)
VOTING BY DISTRICT District 1 — 1020

2 — 1382

3— 971

4— 701
The complete results follow.

A True Copy, Attest Pauline H. Myers

Town Clerk



Write-in Votes



Council - District 1

Roline Newcomb

Paul Sullivan

Phyllis Katsakiores

Tom Goida

Ann Sullivan

Bob Fesh

Ed Bureau

FRank Mazzuchelli

Jack Dowd

Mary Jordan

Cory Chase

May Casten

Mark Smith

Councilor-at-Large

Paul Sullivan

James Spillane

Trustee of McGregor Library

Scott McAvoy

Christina Hitchcock

Ann Sullivan

Dave Badner

Avis Spring

Judith Burakowski

Pamela S. Otis

Steven H. Parry

Donna Moscoe

Tim Pellegrino

Love

Trustee of Taylor Library

Paul Sullivan

Kevin Sullivan

Rick Metts

Marsha Cook

Marje Palmer

Steven Burakowski

Lynch Chez



Trustee of Trust Funds

Robert Napoli

Thomas Taydus

Kevin Sullivan

Ron Howard

Ed Bureau

Mary Jordan

Christopher Spring

Bernie Resnick

Barbara Grant

Carolyn Hobart

David O'Brien

Rita Correia

Jubinville

Supervisor of Checklist

Kevin Sullivan

Rick Metts

Wayne Jacques

Mary Jordan

Robert Drolet

Helen Bethel

Robert Brown

Sandy Hopfgarten

Tom Goida

Janet Corliss

Steven Kaminski

School Board

Fran Cormier

Scliool District Moderator

John Langone

Dottie Sapienza

Jack Dowd

Edward Callahan

Ron Hayward

Mickev Mouse



—40—



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ARTICLE 1. Are^ou^rv, favor ol.
amending the Towifol^perry Charter,
Article 4, Juijicial goard^nd Admin-'
Jstrative BoardjjtS^ction 4.3, judicial " - ^;/^ ,
JoJrsl^i^Zoning Boycfof'Adjustrnent, " ' '"
sentericB three to read^jJ'Jn addition,
there shgll be^Qjnore than five alter- .
nag member^appointed in the same
^wayas ^egularmembers, li^cept! that
no.Trior^.thap one alternate jTiember's
term^sh^jiwpifelp a single year, and, •. i :
the terms of|ltpate jnembers shall ,2351 .
•be ^re| (3) years"?'.(The ^JJjct of this YES <<■ ?"'■
"anjpndment would-^tincrease the "*"

number of alterMtes from three to ., NO ^
fiv# as permitted^.under RSA' 673:6) • " 1Q57*..



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Auditor's Report

Plodzik & Sanderson Professional Association



INDEPENDENT A UDITOR 'S REPOR T
ON FINANCIAL PRESENTA TION

To the Members of the Town Council
Town of Derry
Derry, New Hampshire

We have audited the accompanying general purpose finan-
cial statements of the Town of Derry as of and for the year
ended June 30, 1993, as listed in the table of contents. These
general purpose financial statements are the responsibility of
the Town's management. Our responsibility is to express an
opinion on these general purpose financial statements based
on our audit.

We conducted our audit in accordance with generally ac-
cepted auditing standards. Those standards require that we
plan and perform the audit to obtain reasonable assurance
about whether the general purpose financial statements are
free of material misstatement. An audit includes examining,
on a test basis, evidence supporting the amounts and
disclosures in the general purpose financial statements. An
audit also includes assessing the accounting principles used
and significant estimates made by management, as well as
evaluating the overall general purpose financial statement
presentation. We believe that our audit provides a reasonable
basis for our opinion.

In our opinion, the general purpose financial statements
referred to above present fairly, in all material respects, the
financial position of the Town of Derry as of June 30, 1993,
and the results of its operations and cash flows of its nonex-
pendable trust funds for the year then ended in conformity
with generally accepted accounting principles.

Our audit was made for the purpose of forming an opinion
on the general purpose financial statements taken as a whole.
The combining and individual fund financial statements and
schedules listed in the table of contents are presented for pur-
poses of additional analysis and are not a required part of the
general purpose financial statements of the Town of Derry.
Such information has been subjected to the auditing pro-
cedures applied in the audit of the general purpose financial
statements and, in our opinion, is fairly presented in all
material respects in relation to the general purpose financial
statements taken as a whole.

August 26, 1 993 PLODZIK & SANDERSON

Professional Association

INDEPENDENT A UDITOR 'S REPORT ON THE

INTERNAL CONTROL STRUCTURE BASED ON AN

AUDIT OF GENERAL PURPOSE FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS

To the Members of the Town Council
Town of Derry
Derry, New Hampshire

We have audited the general purpose financial statements
of the Town of Derry, as of and for the year ended June 30,



1993, and have issued our report thereon dated August 26,
1993.

We conducted our audit in accordance with generally ac-
cepted auditing standards and Government Auditing Stan-
dards, issued by the Comptroller General of ^he United
States. Those standards require that we'plan and perform the
audit to obtain reasonable assurance about whether the
general purpose financial statements are free of material
misstatement.

In planning and performing our audit of the general pur-
pose financial statements of the Town of Derry for the year
ended June 30, 1993, we considered its internal control struc-
ture in order to determine our auditing procedures for the
purpose of expressing our opinion on the general purpose
financial statements and not to provide assurance on the in-
ternal control structure.

The management of the Town of Derry is responsible for
establishing and maintaining an internal control structure. In
fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of internal control structure policies and pro-
cedures. The objectives of an internal control structure are to
provide management with reasonable, but not absolute,


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