Identify GFEBS Master Data Elements U.S. ARMY SOLDIER SUPPORT INSTITUTE Noncommissioned Officer Academy - Senior Leaders Course 542-36B40-C46 - Financial Management ACB6B101 – Identify GFEBS Master Data Elements SCOPE Identifying GFEBS Master Data Elements is a lesson designed to examine and explain the Standard Financial Information Structure (SFIS) of the General Fund Enterprise Business System (GFEBS). At the conclusion of this lesson, students should be able to identify the Application of Funds, Fund, Fund Center, Functional Area, Cost Element, Funded Program, Reference Number, and Agency Accounting Identifier Code of the master data element. This lesson should also assist Financial Managers with the understanding of the relationships between legacy accounting data and (modern) master data elements. Identifying GFEBS Master Data Elements enhances knowledge's and skills gained in ELO 1.1 and supports learning objectives preferred to be achieved in ELO 1.3. Method of Instruction: Discussion Educational Outcomes: Soldiers-Valued members of the team who exhibit character, accountability, resilience, adaptability, initiative, and sound judgment while honorably serving in a Division/ASCC G-8 or SRC 14 delivering FM support. Doctrinally Sound-Competently delivers timely, accurate, and relevant FM support. Technically Capable-Demonstrate the capabilities and perform the basic functions of FM enabling systems. -Understands the FM’s role in accomplishing the Division/ASCC G-8 or SRC 14 mission in support of Unified Land operations. Critical and Creative-Able to solve sometimes ambiguous problems using logical thinking and sound reasoning to develop viable recommendations or solutions. Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation 50-29. Instructional Guidance: Throughout this lesson, solicit from students the challenges they experienced in the operational environment (OE) and what they did to resolve them. Encourage students to apply at least one of the critical variables: Political, Military, Economic, Social, Information, Infrastructure, Physical Environment and Time (PMESII-PT). 21st Century Soldier Competencies: 4. Lifelong learner (includes digital literacy) 6. Communication and engagement (oral, written, negotiation) 9. Tactical and technical competence

Enabling Learning Objective Action: Identify GFEBS Master Data Elements Conditions: In a classroom environment given a four hour time frame; students will work as a member of a small group/ individual; using DFAS-IN Regulation 37-1, DFAS-IN 37-100, Army Funds Management Data Reference Guide, the USSGL, and the slide presentation for immediate referencing. Students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standard: Identified GFEBS Master Data Elements. Students will be assessed within 80% accuracy by demonstrating the ability to correctly identify all of the master data elements (line of accounting) and its purpose. 2. ENABLING LEARNING OBJECTIVE Action: Identify GFEBS Master Data Elements Conditions: In a classroom environment given a four hour time frame; students will work as a member of a small group/ individual; using DFAS-IN Regulation 37-1, DFAS-IN 37-100, Army Funds Management Data Reference Guide, and the slide presentation for immediate referencing. Students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standards: Students will be assessed within 80% accuracy by demonstrating the ability to correctly identify all of the master data elements (line of accounting) and its purpose. Learning Domain: Cognitive Level of Learning: Receiving 3. ASSIGNED STUDENT READINGS See Lesson Advance Sheet 4. INSTRUCTOR ADDITIONAL READING(S)/MATERIAL N/A 5. TRAINING AIDS This lesson is taught in a small group classroom setting with personal computer systems, Panasonic projection televisions, Mr. Podium MP42 Lectern, indoor speakers, Touch panel TPS-3100I Crestron, Ceiling mountable projector, internet access, and a dry erase/white board. Appendix A: Assessment Plan Appendix B: Slides Appendix C: Practical Exercise & Student Handouts 6. CONDUCT OF LESSON Lesson Timeline: 05 minutes Concrete Experience 15 minutes Publish and Process 120 minutes Generalize New Information: Introduce the lesson 40 minutes Break 10 minutes Develop 50 minutes Apply Instructor Note: Adjust the Lesson Timeline as necessary to facilitate class schedule, your teaching style, and student learning. There are no time constraints during any particular phase of the ELM model.

Master Identifier Challenge A2ABM 131079QDPW 260B ARMY 45000000050 21001 Fund Cost Element GFEBS Reference No. Funds Center AAIC Functional Area Funded Program b. Concrete Experience (05 minutes) The concrete experience serves as a trigger of past experience, knowledge, and it is also a focusing mechanism for the lesson that follows to support the teaching of new content. The collective intent is to force the student to connect to the lesson and is the precursor to intuitive thinking of experiential learning model. This exercise is best implemented as given to the entire class and not in small groups; encourage the class to work together to provide input. This exercises intent is to test the knowledge of the student prior to receiving instruction. Students should not use anything to support the completion of this exercise but shared knowledge amongst the class. This slide contains an example of a GFEBS Budget Address (Master Data Element). The students are challenged to examine, identify, and align the correct naming convention with each data element. Instructor Note: Place the slide presentation into normal viewing mode. As the class makes suggestions to what could be correct, move the naming convention under the data element. Answers: 202011D11 A2ABM 131079QDPW 260B ARMY 45000000050 21001 Fund Funds Center Functional Area Cost Element Funded Program GFEBS Reference No. Agency Accounting Identifier Code c. Publish and Process (15 Minutes) During this phase of the Army Learning Model the instructor will solicit responses of the students reaction to the concrete experience. The students will reflect on their experience and knowledge of the topic and they will begin a reconciliation of where they are and, if successful, where they will be at lesson end. The critical portion of this part of the ELM process is to force the students to reflect. As the instructor you can achieve this by asking a series of thought influencing questions, for example: What about this exercise made you reflect on your previous experiences? What was your reaction to the General’s examples of things that can be done to reduce cost? How did the video make you feel about past experiences to conserve resources? Having the students think critically is the ultimate goal of publish and process. Force the students to explain their answers; meaning, how and why did they derive at the solution to the questions. As the instructor, you should be also looking for responses that will help the students transition from publish and process to generalize new information. During this process, remind the students of lesson objectives as they transition from publish and process into generalize new information.

Standard Financial Information Structure (SFIS) A system designed to describe federal government financial transactions through the use of a series of alpha and numeric symbols commonly known as an accounting classification or line of accounting (LOA). Fiscal Code Definition d. Generalize New Information (120 minutes) Instructor Note: Refer students to DFAS-IN 37-100, 4A-SFIS, page 21-SFIS-1; http://asafm.army.mil/offices/BU/Dfas37100.aspx?OfficeCode=1200. Definition and Purpose of SFIS (MASTER DATA in GFEBS): The GFEBS Master Data System is referred to as the SAP (Systems Application Products) Business Language in the DFAS-IN Manual that governs its use. The Initial Standard Financial Information Structure (SFIS) development phase, (Phase I), identified and defined data elements for external reporting. Current efforts are focusing on identifying values for data elements needed to post transactions to the Department's general ledgers and support the generation of financial statements. Next steps will include prioritizing SFIS deployment and providing guidance to assist components in the adoption of the standard based on their legacy system environment, interim environment, and emerging new environments including Enterprise Resource Programs (ERPs).   NOTE: The Standard Financial Information Structure (SFIS) is nothing more than the uniform standard language of GFEBS. The Standard Army Line of Accounting: Master Data is also commonly referred to as a line of accounting when placed on documents. As Financial Managers, you will see lines of accounting cited on documents or will be required to place lines of accounting on documents. It will be your responsibility to ensure that the line of accounting on the document correctly identifies the type of financial transaction to be processed.

Master Data Elements (LOA) 02120201717 202010D17 A76VV76VV0065 131096QLOG 6100.2617 WBS/IO/CC 1000000067 21001 Application of Funds (HQDA Only) Dept. Code 021 Basic Symbol 2020 FY Beginning 17 FY Ending 17 Dept Transfer Code N/A Funded Program Functional Area Army Program Element 131096 Management Decision Package QLOG Blank GFEBS Document Reference Number Fund Basic Symbol 2020 Period of Availability 1 Supplemental Appr ID 1 Fund Type Designator D Fiscal Year of Issue 17 d. Generalize New Information (120 minutes); cont. Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Chapter 3, par 3.2.2., table 1-6; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. GFEBS Funds Management Master data describes the address. Master data supports transactional data processing, which is information on a single event, such as a purchase requisition or the dollar amount to pay for something. GFEBS creates a unique identification number for each transaction and associates each transaction to the related transactional data. Information about the transaction is automatically shared with other related actions. Instructor Note: Express to the students that when performing various tasks in GFEBS, they will be working with all or parts of the master data element and it will not necessarily be in a particular order. Agency Accounting Identifier Code Cost Element/ Commitment Item US Standard G/L Account 6100 Object Class 26 Additional Specific Detail 17 Funds Center/Cost Center _ Funds Center A76VV Cost Center 76VV0065 Appropriation Sponsor A Operating Agency 76 Funding Level 3 V Funding Level 4 V

Budget Address Fund 202010D14 Funds Center A Functional Area 131 Funded Program Army d. Generalize New Information (120 minutes); cont. Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Chapter 3, par 3.2.4. & Figure 3; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. Five of the six master data elements are used together to uniquely identify a specific budget address. Application of Funds is not used in the GFEBS budget address; it is used only at HQDA for grouping funds. The five areas are Fund, Funds Center, Functional Area, Funded Program, Commitment Item. The specific budget address in GFEBS can be thought of as a container filled with the appropriate master data elements. These master data elements are not used in legacy systems under the same names; however, each of them are derived from data and values that are in use today. Commitment Item ALLOBJ

Application of Funds 02120201717097 (HQDA ONLY) Department Code Basic Symbol FY Beginning FY Ending Dept. Transfer Code (if applicable) 021 2020 17 d. Generalize New Information (120 minutes); cont. Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 1; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. Application of Funds: The first element in the master data element is the Application of Funds. The Application of Funds normally consists of the first 13 characters in the master data element. There are five parts, the Department Code, Basic Symbol, FY Beginning, FY Ending, & dept Transfer Code if applicable. This grouping criterion is only used at HQDA level. This is primarily used for transfers or reimbursable resources.   Department Code 021: The first part of the Application of Funds is the Department Code. The Department Code is normally a two or three-digit number that identifies the military department or government entity responsible for administering the appropriation. Basic Symbol 2020: The second part of the Application of Funds is the Basic Symbol. The Basic Symbol is an authorization by an Act of Congress to make payments out of the Treasury for specified purposes. These four characters of the Application of funds indicate the Treasury Fund Group to which the master data element applies. The digits identify the type of funds or major purpose of the appropriation; 2020 Operation and Maintenance, Army (OMA). FY Beginning & Ending: The third & fourth parts of the Application of Funds is the Period of availability. This is the time period for which the funds may be obligated. Department Transfer Code: The final part of the Application of Funds is used if the master data element is being used to transfer funds to other agencies within the government. 17 097

Fund 202010D17 Basic Symbol Year(s) of Availability Supplemental Appn. ID Fund Type Designator Fiscal Year of Issue 2020 1 d. Generalize New Information (120 minutes); cont. Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 2; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. Fund: The Fund varies per branch and actions being taken forthwith. For the Army, the most common elements are listed. The Fund Master Data Element code (commonly referred to as “Fund”) consists of 10 characters (the 10th is unused) in the line of accounting. It is a separate and distinct fiscal/accounting object containing a self-balancing set of accounts used to budget and control costs as well as to identify source and use of funding. Basic Symbol 2020: The Basic Symbol is an authorization by an Act of Congress to make payments out of the Treasury for specified purposes. These four characters of the Application of funds indicate the Treasury Fund Group to which the master data element applies. The digits identify the type of funds or major purpose of the appropriation; 2020 Operation and Maintenance, Army (OMA). Year(s) of Availability: This is the time period for which the funds may be obligated. Supplemental Appropriation ID: The Supplemental Appropriation ID indentifies each supplemental appropriation enacted by congress that is in addition to the original Appropriation Act for each fiscal year. Fund Type Designator: The Fund Type Designator identifies whether the fund is Direct, Reimbursable, Funded or Reimbursable, Automatic. Point out to the students the different fund types within the application of funds.   Fund Type Example   D = Direct 202011D09 F = Reimbursable, Funded 072510F09 A = Reimbursable, Automatic 202010A09   X = No Year Appropriations 20**X R = Receipt Accents 20**R T = Trust 20**T F = Clearing Accounts 20**F Fiscal Year of Issue: The Fiscal Year of Issue identifies the year that Congress appropriated the funding. D 17

Fund Center/ Cost Center A76VV/ 76VV0065 Fund Center Cost Center A76VV 76VV0065 d. Generalize New Information (120 minutes); cont. Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 5; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200.   Funds Center: The Funds Center/ Cost Center will consist of no more than 15 characters. Fund Center record contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds. Also referred to as Budget Objects, Fund Centers manage and distribute funds for the costs incurred. Funds Center is a 1- to 11-character data element. The Funds Center structure is hierarchical from the top, with “A” for Army at Level 1 to level 3 or 4. In legacy terms, this element was the Operating Agency (OA) or, in most cases, Allotment Serial Number (ASN). Note: The first four digits of the Cost Center will match the last four digits of the Funds Center and explain that each instillation will have their own fund center. Positions 1 - 5: Funds Center record contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds. Funds Center/Cost Center:A76VV/76VV0065 Position Represents Example 1 Appropriation Sponsor A (Army) 2-3 Operating Agency 76 (FORSCOM) 4-5 Level 3 and 4* VV (ASN/Organization) Fort Stewart *Funding levels: 1- D.A., 2- MACOM- 3- Installation of Activity Level 4- Subordinate unit or activity. Note: Army organizations can choose the level of their Funds Center structure (level 3 or level 4 only). NOTE: Four-digit Funds Center/ Cost Center represents a control number locally assigned by the Operating Agency (OA) for each specific allotment or allowance of funds that it issues to an installation or activity. Funds Center/ Cost Centers are not published in any Army regulation. The cost center is the physical location. Position Represents Example 6-9 Last 4 characters of Fund Center 76VV 10-11 Specific organization and function 00 12-15 Responsible for incurring and capturing cost 65 Cost Center: Cost Centers are cost objects in the Controlling Area of GFEBS that represent an organizational unit where cost are incurred. The organizational unit can be defined based on functional requirements, allocation criteria, physical location, or responsibility for costs.

Functional Area 131096QLOG Army Program Element Management Decision Package (MDEP) 131096 QLOG d. Generalize New Information (120 minutes); cont.   Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 3; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. Functional Area: The Functional Area is a Funds Management budget object defined as a funds control element as well as an element to capture execution data. All funds will be distributed to specific Functional Areas for execution of funds. GFEBS records OSD Program Element in the background for the Functional Area. OMA point account info may appear in FM master data or Cost Management data depending on the use cases. It is also used to identify the Army Program Element (APE), Management Decision Package (MDEP), Military Construction (MILCON) projects, and Procurement Standard Study Number (SSN). The Operation and Maintenance, Army, appropriation is identified by Budget Activity, Budget Activity Group, and Sub-activity Group. Budget activities (BA) are indicated by one digit, budget activity groups (AG) by two digits, and sub-activity groups (SAG) by three digits. An Army Program Element (APE) is formed using the 3-character SAG identifier and a three character code identifying the parent OSD program element. In GFEBS, the APE and an MDEP are combined to form the Functional Area master data element. The Functional Area is also referred to as a Project Code for Military Personnel appropriations. Example: 131096- Army Program Element (APE) QLOG- Management Decision Package (MDEP) Note: Refer students to the http://www.asafm.army.mil/ > Army Funds Management Data Reference > A0-2020: Operation and Maintenance, Army>AO-2020.docx (explain). Then go to Data Reference>A0-2020-OMA-FA.PDF (research). Management decision packages (MDEPS) account for army resources. MDEPS describe the capability of the total army; active, guard, and reserve. Individually an MDEP describes a particular organization, program, or function and records the resources associated with the intended output. An individual MDEP applies uniquely to one of the following six management areas: Missions of modified tables of organization and equipment (MTOE) units. Missions of table of distribution and allowance (TDA) units and army wide standard functions. Missions of standard installation organizations (SIOS). Acquisition, fielding, and sustainment of weapon and information systems. Special visibility programs (SVPS). Short term projects (STPS). During programming, MDEPS provide useful visibility. They assist army managers, decision makers, and leaders to assess program worth, confirm compliance, and rank resource claimants. During budgeting, MDEPS help convey approved programs and priorities into budget estimates. They also assist HQDA program evaluation groups post program changes caused by budget decisions and approved funding. During execution, the posted MDEPS help HQDA principals and commanders of major army commands (MACOMS) and other operating agencies track program and financial performance.

Cost Element/ Commitment Item 6100.2617 US Standard General Ledger Account (GLAC) Object Class Additional Specific Detail 6100 26 17 d. Generalize New Information (120 minutes); cont.   Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 6; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. Also refer students to USSGL Chart of Accounts; http://fms.treas.gov/ussgl/tfm_releases/13-02/fiscalyear-2013/part-1/sec1_chrtacct_2013.pdf. This is an eight-digit code that identifies the nature or the physical characteristics of the expenditure (such as military and civilian pay; travel of personnel; supplies; equipment; rents; utilities, etc.) General Ledger: is the main accounting record of a business which uses double-entry bookkeeping. It usually includes accounts for such as current assets, fixed assets, liabilities, revenue and expenses items, gain and losses. Example: OMB push money down to this cost object for example object class 26. This money will cover everything in this specific series (Supplies and Materials). The first three digits of the Commitment Item are created from the Office of Management and Budget (OMB) defined object class. The 4-character Funds Management (FM) commitment item contains additional detail information beyond the detail directed by OMB. All FM commitment items are tied to an OMB Object Class. Cost Element/Commitment Item: 6100.2617 Position Represents Example 1-4 GLAC (general ledger chart of accts) 6100 (Operating Expenses) 5-6 OMB 2 Character Object Class 26 (Supplies and Materials) 7 Depot Level Reparable 1 (Depot Level Reparable) 2 (Non-depot Level Reparable) 3 (Unclassified) 8 Material Category 7 (Combat Vehicle Repair Parts)

Funded Program/ Cost Object WBS/IO/CC Funded Program/ Cost Object is used to control pending related to work orders (WO) and/or projects. d. Generalize New Information (120 minutes); cont.   Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 4; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. Funded Program/ Cost Object: The Funded Program/ Cost Object is used to control spending related to work orders (Reimbursable/Direct work orders) and/or projects. Funds will be distributed and staged at the generic Funded Program “Army” until a work order or project has been identified to distribute funds to a detailed funding program. Once the work order (WO) and/or project is created, the Funded Program is then created using the WO or project number. The funds are then distributed from the generic ARMY placeholder to the created project/work order. The Funded program can change; based on the project and the work order. The cost object can be used to analyze actual cost & target cost. Work Breakdown Structure (WBS) Internal Order (IO) Cost Center (CC)

GFEBS Assigned Reference Number 1000000067 System generated and is used to identify and track each expenditure transaction, from the commitment through the disbursement stage. Contains six to fourteen characters and is unique to each transaction. d. Generalize New Information (120 minutes); cont.   Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 9; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. GFEBS Assigned Reference Number: The GFEBS Assigned Reference Number is GFEBS generated. These numbers can be generated by several types of transactions, i.e. Purchase Requisitions and Purchase Orders.

Agency Accounting Identifier Code 021001 Identifies the accounting office responsible for maintaining the accounting records of the allotment or allowance of funds. d. Generalize New Information (120 minutes); cont.   Instructor Note: Refer the students to the Army Funds Management Data Reference Guide, Table 9; http://asafm.army.mil/offices/BU/afm.aspx?OfficeCode=1200. Agency Accounting Identifier Code: The Agency Accounting Identifier Code is a six digit code that identifies the Operating Location that is responsible for maintaining the detailed accounting records for the allotment of funds. In GFEBS, the Agency Accounting Identifier Code is 021001 Defense Finance and Accounting Services or DFAS. AAIC = will always be the same (responsible for outgoing payments) DSSN and ADSN will be different depending on the location.

Critical Thinking How else could you use this information? How might you use this information in the future? e. Develop (10 minutes) This phase is student-centered and instructor facilitated. Allow the students to decide how they will use the information. The definitive goal is for the students to think critically and creatively about how to use the information garnered from the lesson plan in the future. As the instructor you can direct the students to brainstorm or you can ask open ended questions such as: How might you use this information in the future? How else could you use this information? How can you apply newly learned information in current or future duty positions? Instructor Note: The above listed questions are only examples. As the instructor you are free to ask varied questions. However, ensure the questions are open-ended and serves to ensure the students see the relevance of the generalized new information presented and future usage. How can you apply newly learned information in current or future duty positions?

Practical Exercise f. Apply (35 minutes) This phase is student-centered and allows the students to personally measure what they have learned. For this lesson, the students will complete a scenario based practical exercise that will require the students to input a pre-commitment & a commitment/ obligation transaction into GFEBS. Instructor Note: See student handouts for specific instructions. Files with “.swf” extension open with internet explorer. 16

Enabling Learning Objective Action: Identify GFEBS Master Data Elements Conditions: In a classroom environment given a four hour time frame; students will work as a member of a small group/ individual; using DFAS-IN Regulation 37-1, DFAS-IN 37-100, Army Funds Management Data Reference Guide, the USSGL, and the slide presentation for immediate referencing. Students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standard: Identified GFEBS Master Data Elements. Students will be assessed within 80% accuracy by demonstrating the ability to correctly identify all of the master data elements (line of accounting) and its purpose. ENABLING LEARNING OBJECTIVE Review the learning objective, summarize the lesson, and poll for questions.

Appendix A Assessment Plan Appendix A Contribution to Group Work 30% Written Communication 10% Oral Communication Module Post Assessment 50% Total  100% Contribution to Group Work. See FM SLC Contribution to Group Work Rubric for specific grading criteria.   Written Communication. See FM SLC Written Communication Rubric for specific grading criteria. Oral Communication. See FM SLC Oral Communication Rubric for specific grading criteria. Module Post Assessment. A comprehensive post assessment consisting of multiple-choice, matching, fill-in-the-blank and ordering questions will be administered via Blackboard Academic Suite upon completion of the module.

Appendix B Presentation Outline Appendix B Slides Slide Number Description Slide 1 Identify GFEBS Master Data Elements Slide 2 Enabling Learning Objective Slide 3 Master Identifier Challenge Slide 4 Standard Financial Information Structure Slide 5 Master Data Elements (LOA) Slide 6 Budget Address Slide 7 Application of Funds Slide 8 Fund Slide 9 Fund Center/ Cost Center Slide 10 Functional Area Slide 11 Cost Element/ Cost Item Slide 12 Funded Program/ Cost Object Slide 13 GFEBS Assigned Reference Number Slide 14 Agency Accounting Identifier Code Slide 15 Critical Thinking Slide 16 Practical Exercise Slide 17 Enabling Learning Objective Slide 18 Appendix A Slide 19 Appendix B