Cost Concepts, Classification Of Costs

traceable cost may also be called as

Costs also may be direct or indirect with respect to particular company segments or divisions. That is, some costs which are indirect for a product, may be traced to a segment or department and thus, will be direct costs for that department. A segment may mean any one of a number of things, viz., department, division, specific activity, sales territory and the like. For example, the salary of the plant manager of Plant A is a direct cost of plant A.

GrapeNet is an internet based traceability software system for monitoring fresh grapes exported from India to the European Union. Grapenet won the National Award , in the winners announced for the best e-Governance initiatives undertaken in India in 2007. Average Cost is the total cost divided by the total quantity produced. Are the costs of retiring altogether a plant from service. Abandonment arises when there is complete cessation of activities. These costs become important when management is faced with the alternatives of either continuing the existing plant or suspending its operation or abandoning it altogether.

traceable cost may also be called as

Period costs include all fixed, costs and total administration, selling and distribution costs. When the merchandise is sold, the cost of the merchandise sold is removed from Inventory and is reported on the income statement as the expense entitled Cost of Goods Sold.

Functional Based Cost Accounting Basics

The common costs cannot be allocated but which can be apportioned to cost centres or cost units. The indirect costs are not traceable to any plant, department, operation or to any individual final product. Cost of indirect material, traceable cost may also be called as indirect labour and indirect expenses in aggregate constitute the overhead costs and are the indirect component of the total cost. A direct cost is a price that can be directly tied to the production of specific goods or services.

  • In the absence of appropriate direct measurement techniques, indirect costs have to be apportioned to different products.
  • The shutdown costs are the costs incurred in relation to the temporary closing of a department / division / enterprise.
  • Needless to say here that it becomes standard cost if it is determined on scientific basis.
  • They are identifiable as separate products only at the conclusion of common processing generally known as the SPLIT OFF POINT.
  • They are not transferred as a part of the value of the stock to the next accounting year.

These expenses are period costs, meaning they must be expensed in the period in which they are incurred. The example of indirect costs is Oil and scrap materials, , the salary of factory supervisors , rent rates and depreciation . All selling and administrative expenses are considered to be period costs. In variable costing, fixed factory overhead is also treated as a period cost. The cost increases or decreases in the same proportion in which the units produced are termed as a variable cost. Direct material, direct labor, direct expenses, variable overheads are some examples of variable cost. Product costs are costs that are incurred to create a product that is intended for sale to customers.

Conversion Costs

Investment in plant and machinery as soon as it is installed, its cost is sunk cost and is not relevant for decisions. It is the difference in total cost that will arise from the selection of one alternative to the other. The activity-based costing method finds the overhead cost by including all activities required for production.

  • Direct material costs are the costs of raw materials or parts that go directly into producing products.
  • Valuation of inventoryThese costs are considered in inventory valuation.These costs are not considered in inventory valuation.4.
  • Direct costs are expenses that a company can easily connect to a specific “cost object,” which may be a product, department or project.
  • For instance, if a business did not have a research-and-development division, the business would not have a research-and-development division manager to whom it had to pay a salary.
  • The assets are usually shown in the conventional financial accounts at their historical costs.
  • They are charged against the revenue of the relevant period.
  • Also indicate whether the cost should be recorded as an expense when the cost is incurred or as an expense when the goods are sold.

MasterCraft records these manufacturing costs as inventory on the balance sheet until the boats are sold, at which time the costs are transferred to cost of goods sold on the income statement. Prime cost is the total of direct labor plus direct materials.

What Are Period Costs?

For example, a company is planning to eliminate an entire product line, and wants to understand which expenses will be terminated when the product line is shut down. Examples of general and administrative costs include salaries and bonuses of top executives and the costs of administrative departments, including personnel, accounting, legal, and information technology. Costs that are not related to the production of goods; also called nonmanufacturing costs.

traceable cost may also be called as

Un-controllable cost is that cost which is uncontrollable at one level of responsibility may be regarded as controllable at some other higher level. The controllability of certain costs may be shared by two or more executives. The distinction is important for controlling the expenses and efficiency. A variety of petroleum products are derived from the refining of crude oil. In a cigarette factory different parts of the tobacco leaves are used for different qualities and products.

Joint Cost Vs Common Costs

This is the decision-making hub, and here is where all the marketing decisions are taken by the company. For example, a company might have numerous different divisions under which they are meant to serve numerous different areas. If there is a dip in the profitability of the company, the company’s decision-makers are likely to close down that particular unit. For the conversion of raw material into finished goods, human resource is needed, and such human resource is termed as labor.

Building rent, equipment costs, salaries and insurance are examples of fixed costs. Other factors may affect these costs, but if the business’s output increases or decreases, these costs remain unaffected. According to Ray H. Garrison, period costs are all the costs that are not included in product costs. A cost that remains constant within a given period and range of activity despite changes in production.

  • In absorption costing, all selling and administrative expenses are treated as period costs.
  • On the other hand that part of the product cost which is not sold is called inventory and inventory is shown as an asset in the balance sheet.
  • Un-controllable cost is that cost which is uncontrollable at one level of responsibility may be regarded as controllable at some other higher level.
  • For example excessive scrap may arise from inadequate supervision or from latent defect in purchased material.
  • In accounting terms, depreciation is defined as the reduction of recorded cost of a fixed asset in a systematic manner until the value of the asset becomes zero or negligible.

As the item is being manufactured, the component piece’s price must be directly traced to the item. Common Fixed cost is the fixed cost that supports the business activities of the two or more business segments. It is very hard to separate the cost from each segment or unit. It the cost which is paid in total to cover all cost objectives in different business units, locations,s and so on. There is often certain ambiguity regarding the treatment of depreciation. Whether depreciation should be charged as a traceable fixed cost or a common fixed cost depends on the usage of the machinery. Fixed costs that support the operations of the business are costs that remain the same regardless of the business’s output.

Are Traceable Fixed Costs Relevant?

In cases of government grants or other forms of external funding, identifying direct and indirect costs becomes doubly important. Grant rules are often strict about what constitutes a direct or an indirect cost and will allocate a specific amount of funding to each classification. Indirect costs extend beyond the expenses you incur creating a product to include the costs involved with maintaining and running a company. These overhead costs are the ones left over after direct costs have been computed. These are costs related to the product, traceability, and whose total cost changes in proportion to the change in total output. This is simple to understand, and the best simple example can be the direct material costs like tones of sand in the preparation of tiles.

traceable cost may also be called as

Per unit fixed cost varies with the change in the volume of production. Variable Costs, on the other hand, are those which vary proportionately with the volume of output. So the cost per unit will remain fixed irrespective of the quantity produced.

General And Administrative Costs

Before understanding the above dual cost classification concepts, let us recapitulate the basic definitions of direct, indirect, variable, and fixed costs. The future costs are costs expected to be incurred at a later date and are the only costs that matter for managerial decisions because they are subject to management control. Future costs are relevant for managerial decision making in cost control, profit projections, appraisal of capital expenditure, introduction of new products, expansion programs and pricing etc. For example, salaries and wages paid to store keepers, watch and ward, supervisors, timekeepers, quality control, managers, clerical staff, salesmen etc. These indirect labour costs cannot be identified with any particular job, process, cost unit or cost centre. Relevant cost is a managerial accounting term that describes avoidable costs that are incurred only when making specific business decisions.

Fixed common costs need not be allocated since they are irrelevant for any decision and will remain constant. Common costs that vary with the decision must be allocated to individual products. Variable Costs vary in total in direct proportion to changes in volume. An increase in the volume means a proportionate increase in the total variable costs and a decrease in volume results in a proportionate decline in the total variable costs. The costs incurred prior to the starting of commercial production are called as ‘pre-production costs’.

Example Of Traceable Fixed Costs And Common Fixed Costs

The EU introduced its Trade Control and Expert System, or TRACES, in April 2004. The system provides a central database to track movement of animals within the EU and from third countries.

They are identifiable as separate products only at the conclusion of common processing generally known as the SPLIT OFF POINT. In some manufacturing enterprises two or more different products emerge from a single raw material. They change in the same direction as volume but not in direct proportion there to.

1,629 thoughts on “Cost Concepts, Classification Of Costs

  1. Vop says:

    One of the most important things when you’re learning how to play slots is which symbols are the most valuable. With the Wizard of Oz Slots game, players can spin the reels and see all their favourite characters from the classic movie flashing up on the screen. For a massive payout, land 5 Wizard of Oz logos and you could win 1,000 credits in the click of a heel. The leading lady, Dorothy, will score you a cool 750 credits for 5 icons which is still a healthy sum. The combined symbol of the Tin Man, Scarecrow and Lion are slightly less at 500 for 5 symbols so you’re better off landing the logo or Dorothy herself. The game will be available on the App Store for iOS devices as well as the Amazon App Store for Kindle devices. The Wizard of Oz Slots is part of the Hit It Rich casino games, where you can purchase chips with real money but cannot cash those chips out for real-world cash.
    As we edge ever closer to summer, the countdown to Amazon Prime Day 2023 is officially on. For the uninitiated, the annual sale is one of the best times of the year to bag a serious bargain (second only to Black Friday). Fifteen lanterns lined up and illuminated, meaning she won the progressive and would take home $112,101.73. With 2022 being the biggest year yet for the sale, the stakes are high for Prime Day 2023. To help you prepare well ahead of time, we’ve answered all your burning questions here, from what is it and when it might be, to the best tips for securing a bargain – as well as the best pre-Prime Day deals to shop now. Whether you like to play 3D, video pokies, or fruit machines for fun, you will not spend a dime, should you be playing a no deposit demo game platform. The best free slots no download, no registration platforms offer penny and classic pokie games with available features in Vegas-style slots. Typical free slot games have the following features:

  2. jep says:

    The sports statistics portal offers not only a connection to the live broadcast of the competition, which is available in text mode. For football events, there is also a fixture related to statistics. Thanks to this, football scores today become more informative and allow finding out: Football today, posted on this portal, provides information from official sources, which means the risk of error is reduced to zero. This guarantees excellent results, especially for those who love sports betting. The sports statistics portal offers not only a connection to the live broadcast of the competition, which is available in text mode. For football events, there is also a fixture related to statistics. Thanks to this, football scores today become more informative and allow finding out: © 2023
    We’re especially keen to provide English Premier League lineups along with the confirmed EPL starting elevens when they become available. The predicted EPL and football lineups are published on ahead of every game and weekend and you can view the likely teams before the official teams are added to the site nearer to kick-off. Find out who is lining up for each side in England and place bets according to the information that is published. FIFA contends that truly organized soccer games began in England in 1863. However, there is evidence that kicking a ball around with an actual purpose dates back to a China military manual from the second and third centuries. The statistics portal covers most competitions in the world, allowing you to view fixtures of matches and get additional information, in addition to livescores of the current competition. Football scores today also shows in-depth statistics, in which you can find:

  3. sciep says:

    Хорошее средство для роста ресниц найти достаточно трудно. Все дело в том, что косметологическая индустрия сейчас развивается большими темпами – и это побуждает недобросовестных производителей выпускать огромное количество косметики, экономя на ее качестве и скрывая реальные свойства того или иного средства. Состояние ресниц во многом зависит от здоровья и ежедневного ухода. Для улучшения состояния и против выпадения волосков помогут следующие рекомендации: Поделиться: Сделано с любовью! Если вы были зарегистрированы как косметолог ранее, войдите под вашим логином. Сыворотка отличается большим содержанием активных веществ, маленькими дозами, пользоваться ею можно постоянно или курсом. Для положительного результата достаточно наносить несколько капель. Средство быстро впитывается, оказывает накопительное действие. Другое название сыворотки – эликсир, эссенция. В 2023 году призёрами среди покупателей стали следующие средства:
    Каждый день в онлайн-магазине парфюмерии и косметики SCENT появляются новые акционные предложения. Подпишитесь на рассылку, чтобы узнать о них первым. Подводка black eyeliner © 2014 Салон красоты Васильченко Lilo Matte Liner — великолепная подводка-фломастер, которая превратит процесс рисования стрелок в не.. В этой категории представлен фирменный бокс от Кати Адушкиной, собранный модным бьюти-блогером на основе собственных предпочтений в выборе продуктов для макияжа. В состав вошли следующие средства Beauty Bomb: Спасибо! В отличие от жидкой для нанесения гелевой подводки используются специальные упругие кисти из синтетического ворса средней длины. Мягкие кисточки не подходят для текстуры геля, так как не будут его захватывать. © 2014 Салон красоты Спасибо! Для заявки в мобильную студию заполните простую форму заказа.. Используйте данную форму для того, чтобы оставить отзыв о товаре или задать вопрос.

  4. elema says:

    Site map Basement7 We offer services for landlords that include workshops on the Rent Stabilization Ordinance, online bill payment, and registering a foreclosed property online, to name a few. SORRY, NO PETS! By clicking Send, you agree to our Privacy Policy Both Residents and Owners alike have access to online Payment Options, Documents, Reports, & More. We offer services for landlords that include workshops on the Rent Stabilization Ordinance, online bill payment, and registering a foreclosed property online, to name a few. Large, 3 bedroom, 2.5 bathroom private duplexes along Sagewood Trail. This property offers a spacious privacy fenced backyard, perfect for entertaining. Wonderful open kitchen and living room. 3 upstairs bedrooms with 2 private bathrooms and half bath downstairs. Comes with full size washer and dryer, and all kitchen appliances. Right off of the Texas State bus route. Call for an appointment. Great for family, students and pets!
    Contact us for assistance at Fantastic opportunity to acquire a one bedroom first floor flat forming part of a traditional building within the fashionable Leith district, a super… New Union Wharf is a brand new collection 1, 2 and 3 bedroom apartments, comprised of five eye-catching towers. This landmark riverfront development overlooks the O2 Aren… The authorities here have devised a system to offer essential utilities. For example, since access to water is limited and difficult, it is supplied by private contractors through tankers. The problem of electricity has also been resolved to a certain extent. Apart from that, security in DHA is tight under the Sindh Police. Apartment buildings usually have a security guard, for extra safety. In addition to these facilities, there are parks, mosques, clubs, and libraries for residents. Public transport is readily available in Defence. Residents can also make use of ride-hailing apps such as Uber and Careem.

  5. gate io nedir says:

    After reading your article, it reminded me of some things about gate io that I studied before. The content is similar to yours, but your thinking is very special, which gave me a different idea. Thank you. But I still have some questions I want to ask you, I will always pay attention. Thanks.

  6. NoUgh says:

    Piszę o śledzeniu wyników naszych rodaków, sytuacji pokera w Polsce, czy też informowaniu o najlepszych aktualnie promocjach i wyścigach rake dla Polaków! Mówią, że powaga zabija powoli. Nie ryzykujemy i nie pretendujemy do miana wyroczni ani ultra poważnego portalu. Naszą misją jest prezentowanie informacji w sposób przystępny i zrozumiały. A jeśli ktoś przy okazji uzna go za zabawny – będziemy zachwyceni. Ponieważ to serwis pokerowy, musi więc być EV+. U nas nie ma śmieciowych reklam roomów krzaków. Dzięki wieloletniej współpracy z firmami pokerowymi przygotowaliśmy dla naszych gości unikalne promocje pokerowe. Poker (Straight Flush) Czyli strit w kolorze, niekoniecznie ten od asa. W sytuacji w której dwóch graczy uzbierało pokera wygrywa ten z wyższą kartą, np. 98765 w kolorze jest lepsze od 76543 w kolorze, mimo iż obaj gracze mają pokera. 6 7 8 9 10
    Unibet Freeroll z łączną pulą nagród 250 $ odbywa się w każdy czwartek. Unibet Poker Network gości graczy ze skandynawskich stron pokerowych, jest również uważany za preferowane miejsce spotkań dla amatorskich graczy w pokera, dlatego też zdolności przeciwników w tym turnieju są nieco niższe niż w naszych innych freerollach pokerowych. Unibet Freeroll z łączną pulą nagród 250 $ odbywa się w każdy czwartek. Unibet Poker Network gości graczy ze skandynawskich stron pokerowych, jest również uważany za preferowane miejsce spotkań dla amatorskich graczy w pokera, dlatego też zdolności przeciwników w tym turnieju są nieco niższe niż w naszych innych freerollach pokerowych. Podczas naszego przeglądu 2,100 Poker znaleźliśmy poziomy ruchu na poziomie około 2,500 – 888. Chociaż nie jest to zbliżone do poziomu PokerStars, nadal jest bardzo konkurencyjne i znacznie wyższe niż przeciętna witryna pokera online. 4 / 5

  7. Ges says:

    All American Video Poker MH (Nucleus) je video poker hra od výrobcu Nucleus Gaming. Do týchto turnajov – väčšinou vo variante poker texas holdem – nie je nutné platiť vstupné a napriek tomu v nich hráči môžu vyhrať skutočné peniaze. Tento úžasný stroj nabídne hráčům pět válců, na kterých můžeme napočítat celkem dvacet výherních linií, díky kterým získáváte další skvělé peníze zdarma. Najbohatšia na susedov je východná časť. Kockový poker ponúka veľmi podobné bodovania ako táto kartová hra. Do týchto turnajov – väčšinou vo variante poker texas holdem – nie je nutné platiť vstupné a napriek tomu v nich hráči môžu vyhrať skutočné peniaze. Autor: HankaZdroj obrázků: Neil Stoddart P****Stars Blog, Tomáš Stacha
    Systém navyše používali určité zariadenia na zamiešanie kariet pred koncom topánky, že nájdete žánre. Väčšina z nás vie, ktoré zahŕňajú sloty. Hľadáte Microsoft Store v jazyku: Ukraine – українська? Шукаєте сторінку Microsoft Store для такої мови та країни/регіону: Ukraine – українська? Myšlienky vraha XIII. Najbohatšia na susedov je východná časť. Copyright © 2023, Pokio Poker Clubs. Hrdo poháňané WordPress. Dizajn Blackoot od Iceable Themes. Hrajte v online kasíne Ak s pokrom len začínate, určite si prečitajte pokrové pravidlá a daľšie články pre začiatočníkov aj pokročilých, ktoré nájdete v poker škole. Ak máte akékoľvek otázky alebo problémy týkajúce sa pokru, neváhajte nám napísať do diskusie, radi vám pomôžeme.

  8. BaK says:

    21+ | Αρμόδιος Ρυθμιστής ΕΕΕΠ | Κίνδυνος εθισμού & απώλειας περιουσίας Γραμμή βοήθειας ΚΕΘΕΑ: 1114 | Υπεύθυνο Παιχνίδι | *Ισχύουν όροι και προϋποθέσεις Στο Foxbet θα βρείτε όλα τα κορυφαία δωρεάν φρουτάκια! Παίξτε τα δημοφιλέστερα δωρεάν φρουτάκια όπως το Book of Ra και το Cleopatra χωρίς χρήματα. Πριν αποφασίσετε σε ποιον κουλοχέρη θα ποντάρετε τα χρήματά σας, είναι σημαντικό να μάθετε πως παίζονται τα φρουτάκια και να εξοικειωθείτε με το παιχνίδι. ΤΑ ΔΗΜΟΦΙΛΕΣΤΕΡΑ ΝΟΜΙΜΑ ΚΑΖΙΝΟστοιχημα-μπασκετ-53849057
    Μέχρι 1.000€ + 125 Δωρεάν περιστροφές Διαβάστε τον πλήρη οδηγό μας για τους κανόνες της ρουλέτας, ο οποίος περιλαμβάνει μια παρουσίαση του συστήματος των στοιχημάτων, τις αποδόσεις της ρουλέτας και φυσικά μερικές απλές συμβουλές στρατηγικής για να βελτιώσετε τις αποδόσεις σας στη ρουλέτα. Το Zeus, από την Scientific Games, είναι ένα από τα δημοφιλέστερα κλασικά παιχνίδια του κόσμου των slots. Αγαπημένο σε όλο τον κόσμο, είναι ένα φρουτάκι στο οποίο οι παίκτες επιστρέφουν πάντα με χαρά για τις υπέροχες λειτουργίες δωρεάν περιστροφών, το αξιόπιστο gameplay και τα φανταστικά γραφικά του.

  9. Ken says:

    150 Free Spins + 300$ from PlayAmo Casino to play Mega Fortune Slot Mega Fortune slot gives players unforgettable emotions, comfortable pastime and a chance to win the biggest prize in the online gambling world. Try it and take risks because there may be a Mega Fortune multi-million prize waiting for you just so long! Launched in 2009, Mega Fortune has been giving players the chance to win life-changing sums from the get-go, with wins taking place at a host of casinos. It holds the record for the highest ever online jackpot win, with one lucky player taking home €17.8 million in early 2013. Yes, that’s right – jackpots, plural! There are three jackpots to be won through Mega Fortune. The Rapid, Major and Mega jackpots. Mega Fortune by NetEnt is a progressive Jackpot Bonus slot game that takes you through a thrilling, fun, luxury vacation experience with impressive features to help you strike a big win.
    The casino is made up of an extensive population of games that vary from slots to jackpot games. In addition to the expected game categories, NetBet has dropped in Slingo, Instant Games, Virtual and Sports. The game library comes resultant on NetBet, opting to features content from over 50 game developers. A few notables include Playtech, NetEnt, Thunderkick, Novomatic, Microgaming, IGT and Big Time Gaming. The NetBet Android app optimises the gambling experience by fielding a design that’s not friendly and welcoming. Instead of stifling the offerings available, the NetBet app goes all out to give iGamers the time of their lives with numerous gambling alternatives to choose from. With a simple download guide in place, you can get started on the NetBet app right away.

  10. Ken says:

    Why should you join my crew on this mission? Well, if you’re from the US and you are interested in finding a sweepstakes casino that works for you, I’d say you’ve come to the right place. That’s because – from potential Funzpoints promo code information to an overall Funzpointz rating – I leave no moon rocks unturned in my interstellar investigations. The best casino payouts in Pennsylvania come courtesy of BetMGM, Caesars, and DraftKings. In fact, these apps are not only the best in Pennsylvania, they’re responsible for some of the highest casino payout rates in the US at large. In terms of local regulations and competition, Keystone State gamblers have to be within Pennsylvania and 21+ to use the 9 top-rated local casino apps. It’s clear that social casinos offer various bonus offers and other prizes. However, the extent to which these deals will provide you with the freedom to play your favorite games will depend on which offers you pursue. The Funzpoints promo code deal is great for those looking to play social games with the aim to claim cash prizes. With the ability to activate other deals, too, you’ll be sure to enhance your gaming experience on this platform.
    For now, he sits at No. 9 on the PGA Tour’s prize money list. Bonomo is known in the poker community for his effective altruism and as an ambassador for REG Charity —a platform designed by poker players to raise money for the highest impact charities and research foundations. Success in poker includes a perfect combination of luck, skills , bluffs and of course players’ approach ! I am a professional anchor and adda52 player , feeling super happy after being part of lovely poker site. Hope to taste more winnings in future! Thank you! In August 1998, when he was just 23 years old, Daniel Negreanu became the youngest player to win a WSOP bracelet after winning the USD 2,000 Pot Limit Hold’em tournament. An exclusive interview with Negreanu is available on the PokerStars blog here. For now, he sits at No. 9 on the PGA Tour’s prize money list.

  11. enges says:

    You can email the site owner to let them know you were blocked. Please include what you were doing when this page came up and the Cloudflare Ray ID found at the bottom of this page. By following all of tomorrow’s football matches, or at least the ones you are interested in, you will be able to access a mass of information and data on each team. In addition to enjoying the livescore coverage of your favourite sport, this will give you increased knowledge of all the teams and leagues. This will increase your chances of making a successful football prediction for tomorrow’s games. You can email the site owner to let them know you were blocked. Please include what you were doing when this page came up and the Cloudflare Ray ID found at the bottom of this page. Jackpot prediction involves using data-driven methods to predict the outcome and picking options that are most likely to come up. This can be done by looking at past results, analyzing trends and patterns, and using advanced algorithms to make predictions. With the forebet mega jackpot prediction and forebet midweek jackpot predictions, you can increase your chances of winning and make your dreams come true!
    Since 2013, “Star-Spangled” singers hit the over on a performance-time betting line six times, including Mickey Guyton last year and Eric Church with Jazmine Sullivan in 2021, per News Week. Stapleton enters Sunday tied for the longest performance odds since P!nk in 2018. First touchdown scorer has become a popular bet the past few years, and the most-bet prop of Super Bowl LVII is Travis Kelce to score the game’s first TD. That’s +650 odds. The second most-bet prop is Kelce to score anytime (-125 odds). We broke down which players scored the first touchdown most often for each team. Last February’s early odds for Super Bowl 57 offered clues on what sportsbooks were thinking and how that wove into the thinking of the broader betting market.

  12. sut says:

    Kasyna z depozytem minimalnym 20 zł, o ile posiadają niezbędne licencje i certyfikaty są legalne. Zgodnie z polskim prawem hazardowym, każde kasyno musi posiadać zezwolenie Ministra Finansów na prowadzenie działalności hazardowej. Jednak wśród graczy z Polski sporą popularności a cieszą się kasyna, które posiadają licencję MGA, UKGC, CGCB lub innych instytucji. Czy gra w takich kasynach jest legalna? Odpowiedź na to pytanie wyjaśnimy poniżej. Kasyno i dostawcy usług bankowych zawsze ustalają minimalne kwoty wpłat i minimalnych wypłat, a jeśli chodzi o dostawców usług bankowych, im niższe limity minimalnych wypłat, tym lepiej. Bonus powitalny, jak sama nazwa mówi, to bonus nadawany graczowi podczas pierwszego depozytu na stronie kasyna. Ta promocja może występować pod różnymi postaciami, najczęściej jednak jest to po prostu bonus od pierwszej wpłaty. Przykładowo kasyno ustanowiło bonus 50% od depozytu, w tym przypadku po wpłaceniu 100 zł na stronę, od kasyna otrzymamy dodatkowe 50 zł, które zostanie objęte warunkami promocyjnymi, które są z góry narzucone przez właściciela kasyna.
    Nie wspominając już o kilku słowach o leader board, który również można zakwalifikować jako rodzaj oferty bonusowej. Tabela leaderów opiera się na rankingu graczy, którzy biorą udział w turniejach lub specjalizują się w zakładach sportowych. Najbardziej aktywni i skuteczni gracze nie tylko otrzymują swoje wygrane, ale mogą również otrzymać darmowe spiny lub bonusy pieniężne. W efekcie najszczęśliwsi hazardziści i prognostycy dzielą się pulą nagród: im wyższe miejsce zajęte w tzw. rankingu, tym wyższa będzie nagroda pieniężna lub tym większa liczba free spins przypadnie danemu graczowi. Czasami znalezienie kasyna z minimalnym depozytem wymaga pewnej ilości poszukiwań. Aby wyeliminować wszelkie frustracje z tym związane, Minimum Deposit Casinos opracowało obszerną listę kontrolną i stworzyło ranking najlepszych kasyn z depozytem o wartości 5€ 25zl, który ułatwi Ci wybór.

  13. sut says:

    RTP 1 – RTP według Ice Casino RTP 2 – RTP według slottracker *** – Niepotwierdzona liczba ze względu na niską liczebę Dostępny w Verde Casino bonus bez depozytu może zostać wykorzystany wyłącznie przez polskich graczy, więc jest szczerym i prawdziwym ukłonem w naszym kierunku. Możemy więc aktywować go tylko posiadając polskie konto i grając na terenie Polski. Gra w kasynie obecnie cieszy się ogromną popularnością, natomiast warto grać tylko w takich miejscach, które proponują uczciwe warunki i są jak najbardziej bezpieczne. Markę Verde Casino z pewnością należy do tych kasyn, które traktują gracza poważnie, oferując mu najlepsze doświadczenie w sieci. Na tle innych marek ta wyróżnia się przede wszystkim ogromną liczbą gier, atrakcyjnymi bonusami dla wszystkich graczy, najpopularniejszymi metodami płatności oraz solidną obsługą klienta, która pracuje przez całą dobę oraz ekskluzywnym programem lojalnościowym.
    Ponadto użytkownicy mogą grać nie tylko na komputerach. Można nie być przywiązanym do jednego miejsca i grać z urządzeń mobilnych. Niektóre strony internetowe tworzą nawet oficjalne aplikacje. Nasza oferta zawiera również kasyna mobilne z minimalnym depozytem 1 zł. Nie wszystkie kasyna oferują opcję depozytu €1 5zł, a wśród tych, które to robią, wiele nie cieszy się dobrą reputacją. Sprawdziliśmy w sieci bezpieczne kasyna online, które mają wiele metod płatności dostępnych dla Ciebie, abyś mógł grać za jedyne €1 5zł. Oceniamy i recenzujemy kasyna online, które oferują minimalne depozyty w wysokości €1 5zł, które uruchomią bonusy, metody płatności oraz łatwe wpłaty i wypłaty. Oczywiście, nie dostaniesz tak wiele, jak przy wpłacie 10€ 50zł, ale nawet przy wpłacie 1€ 5zł masz szansę na wygraną i dobrą zabawę.

  14. Adogs says:

    ★おススメカジノ8選 そこで本章ではルーレットの始まりから終わりまでの一連の流れをまとめてみましたのでカジノでルーレットをお考えの方はチェックしてみてください。 ルーレットに負けてしまった場合は、カジノから出ずにメニューを開いて「さくせん>タイトルに戻る」を選択します。 オンラインカジノ > ルーレットのルールを徹底解説 > ルーレット 賭け方全公開【初心者必読】誰でもわかりやすく徹底解説 オンラインカジノのルーレット攻略に必要な4つの基本戦略 なぜなら、ルーレットでの出金条件消化率が低いということだけではありません! 27.「ヘレディタリー 継承」(ホラー) なお、そんなルーレットはアジアやオセアニア、アメリカよりもヨーロッパ圏で主流のカジノゲームで、ヨーロッパのカジノにはどこの国でもルーレットテーブルやデジタルルーレット機種が多く設置されています。 画面右下を確認してオートセーブできていることを確認したら、再度カジノに戻ってルーレットで稼ぎましょう! 連敗や負けている時に使うルーレットの攻略・必勝法と資金管理(マネーマージメント) ドルだったらマックスベット額が2桁上がってしまいますし(汗) ハス太 ルーレット ルーレット
    しかし、7回以内に当たる可能性は高い。なぜなら期待値は97%。この97%に賭けているからである。この期待値なら、7回以内に当たっても全く不思議ではないだろう。 オンラインカジノには、オンラインでしかプレイすることのできないライトニングルーレットなど、魅力的なルーレットが用意されています。また、ライブルーレットで遊ぶことのできるおすすめカジノもいくつか紹介します。 以上のことから、オンカジでは期待値の低いアメリカンルーレットは避けるべきです。 2.ルーレットスタート 賭け金を置き始めて少し経つとディーラーは回転盤に球を投げ込みます。回転している間もディーラーがストップを言うまで賭け金を置くことができます。 ポイントただし、ルーレットの賭け方で0に賭けるよりは、赤黒等の約2分の1で当たる賭け方をした方が、ルーレットでは勝てる可能性が高いです。 カジノゲームの必勝法には様々なものが存在しています。今回は、youtubeで見つけたルーレットで『95%〜98%勝てる方法』についてご紹介していきます。 クレイジータイムの魅力は、何と言っても1ドルベットでも、100倍~1,000倍が簡単に狙えるという「期待値の高さ」にあります。 さらに、2倍と3倍のベットを使った場合の期待値やメリット・デメリットについても分析します。

  15. Enuct says:

    Wirecutter staff writer Melanie Pinola has written about technology and home-office topics for more than a dozen years for sites such as Lifehacker, PCWorld, and Laptop Magazine. For five years, she has tested and reviewed gear at Wirecutter, including work essentials such as office chairs, lumbar support pillows, and ergonomic keyboards. As someone who spends most of her days typing at her desk and regularly feels back pain when sitting, she’s passionate about proper posture and ergonomics. If you stick to one of the biggest poker sites, such as PokerStars, 888poker or partypoker, you’ll definitely find cash games or tournaments that appeal to you. If you try out one of the smaller poker room skins on a bigger network, such as Tiger Gaming Poker, you’ll find easy games and a smaller community. Not every poker room has thousands of players online at all hours of the day. And there are some distinct advantages to playing on a smaller poker site.
    Cherry Gold Casino is giving away 100% Welcome Bonus … If you like Cherry Gold Casino, we suggest to discover sister-casinos from AffAlliance. You may expect similar quality of games, design and features. CasinoLeader is providing authentic & research based bonus reviews & casino reviews since 2017. More bonuses: 6 welcome bonuses and ongoing bonuses including 450% Slot Match on deposits of $25 or more using bonus code ‘Neat450’. Also, 100% cashback after the deposit. Bonus code valid for new players only. Wagering requirements are 30x and the maximum withdrawal is a 10x deposit amount. Cashback is given as a Free Chip and is subject to a 50x playthrough and 5x maximum cash out. T&C apply. $50 No Deposit for Cherry Gold Casino. Code: 50CRUNCHY. $50 No Deposit Bonus for New avid gamers Playthrough: 50xB Max Money-Out: $100. Expires on 2022-08-01. With this bonus you’ll play: Test your cashier to redeem. Cherry Gold Casino $30 No Deposit Bonus overview, all details & code. FreeExtraChips. Search; Menu; Cherry Gold Casino $30 No Deposit Bonus Players from United States allowed… Players New only Code SPINNER30 Wager 50X(b) Cashable Yes Maximum Cashout $60 Platform Both Desktop and Mobile Date Added 26th Mar 2018 – 12:36:32 PM.

  16. Enuct says:

    Native live dealer tables, on the other hand, are offered by the software provider to all their clients (being the live casinos in this case). The big advantage of these is that the dealers are fluent in more than just English, and in most cases are native speakers of another language. What else is good? Well, some online gambling enthusiasts prefer the human element as opposed to the computer-generated ‘Random Number Generator’ overseeing proceedings. Perhaps you prefer a real person shuffling the deck or spinning a wheel in a particular way. Also, when you see a real casino live dealer in charge at a casino live you know everything is going to be 100 percent legitimate. You can even ask your croupier advice on how to play. Whether you’re looking to play some online blackjack, roulette, or other live casino games, you should be on a lookout for the best live dealer casinos to provide you with that authentic real-life casino feel.
    What makes the PokerStars platform such an excellent option is also the seamless integration of other gambling options. Within the mobile app or online, players can easily head to FOX Bet, the PokerStars sportsbooks, or PokerStarsPA Casino for some other gaming. Check out the list of upcoming qualifiers on this page and register for the next qualifier now. You can also find them listed in the PokerStars client under ‘Tourney’ & ‘Regional’. The PokerStars NJ and PA sites have been upping the guarantees in many of their tournaments and you’ll likely luck out with an overlay. The PokerStars NJCOOP – the NJ version of PokerStars’ famed online tournament series offers over $1 MILLION in guarantees. The PokerStars PACOOP runs in September-October with a $1.5 million guarantee in 2020. Meanwhile, MICOOP was quick to launch in February-March 2021 following PokerStars Michigan opening up in January.

  17. Tam says:

    Let’s have a look at the complete list of FIFA Club World Cup winners and runners-up. Positive site, where did u come up with the information on this posting? I’m pleased I discovered it though, ill be checking back soon to find out what additional posts you include. Kết quả bóng đá hôm nay Over the years, as many as 17 nations have hosted the grand footballing festival. Qatar is set to host the upcoming edition while the 2026 FIFA World Cup will be jointly hosted by Canada, the United States, and Mexico. #9 When did the first edition of the World Championship take place?The first edition of the World Championship took place in 1930. Home > Events > Football > Football World Cup > History > Winners As you can see, Brazil is the ultimate champion with five World Cup wins. Brazil’s first two wins were in consecutive World Cups in 1958 and immediately after in 1962. In addition to Brazil’s five wins, the team has also been runner-up in two final matches, the first in 1950 and again in 1998. In total, Brazil has played in seven World Cup finals.
    Footstats is another one of the best football websites around for football stats and analysis. The site is divided into six areas of distinct analysis, allowing you to look over league tables, form, match previews, read referee reports and make predictions. Get sure 2 – 3 odds every day and earn continuously. There is no automatic renewal of subscriptions. Please extend it when it expires. Take the gamble out of the game. Use football predictions backed by numbers and experts to keep your money safe AND make it grow. Saturday is the prime day for league action, and so naturally most of our tips are geared towards the Premier League and other top European leagues. Due to the abundance of league action on this day, our most popular football tips for Saturday are often accumulators. Who doesn’t love the idea of turning £10 into £500 over the course of an afternoon? But if accas aren’t your thing, no fear – you’ll find a full complement of weekend football tips available, including both teams to score, correct score and anytime goalscorer.

  18. Boave says:

    In order to play and win real money online casino, first, you have to select an operator and make a registration. You can pick a site from our list of the best real money online casinos, as we guarantee each of our recommendations offer a plethora of real money casino games at a safe and regulated environment. Buzzluck packs an excellent selection of online slots and table games, but what makes it stand out are daily bonuses and promos — nothing quite like free promos every day!Real-Money Casino Games & Payout Rates: 4.75 5 A large game variety from leading software developers is also essential for a top-quality online casino experience. Before we recommend a casino, our online casino experts test it themselves to make sure that the casino offers a diverse selection of games, including popular titles from leading software providers. This way, you can find the games that you enjoy the most and always have new options to explore.
    The European market continues to be a big focus for the gambling industry, especially for online and live offerings. Light & Wonder reported that the live casino market globally comprises approximately 30% of the igaming industry and is a key product vertical for players. The Mansion Casino live casino is powered by Playtech’s Eurolive technology. This is a safe, secure and well-trusted platform that has been serving online casino players all over the world for many years. MARCELO FLORENCIO CASSINO ONLINE !starda !tg !bspin !megaslots !boo ONLINE CASSINO LIVE CASSINO GRANDE VITÓRIA JOGOS DE AZAR Our live casino games include: Playing Live Dealer on your computer or a mobile casino offers much of the fun and excitement of the retail casino experience. It’s all the same bets and same rush of excitement after a big win but without the crammed seating and smoky environment of a live venue.

  19. Rup says:

    Join our Players Advantage Club® and receive $10 in free match play or $10 in free slot play. Offer valid on new card sign-ups only. For an excellent Casino at Harrah’s Lake Tahoe package deal, turn to Travelocity. Select from 400 air carriers and 1,000,000 properties around the globe to create the ultimate trip — you’re spoiled for choice! There’s something for every member of the family at Lake Tahoe Casinos. Kids will enjoy the game arcades and pools. Adults will love the combination of gaming, exercise opportunities, and entertainment. Harrah’s Lake Tahoe Resort in Stateline is a non-smoking hotel. The hotel is complete with air conditioning, refrigerator, coffee maker, safe, and flat screen TV.  The Harrah’s Lake Tahoe Resort and Casino is within minutes away from Heavenly Gondola, Lakeside Marina and Van Sickle Bi-State Park.
    100% deposit match up to $3,000 with your first deposit. Promo code CAWELCOME100 must be used to claim. Wagering requirements : 30x (live betting and craps do not qualify for rollover requirements). Maximum wager of 50% of your deposit in one bet. *$3,000 usually spread over 3 months – 100% up to $1,000 on your second and third deposits can be claimed when using the bonus code: BV2NDCWB. Online Casino Free Chips Online Casino Free Chips List – Top 10 Online Casino Sites With Free Chips A Online casinos offer players the chance to play for real money… Casino online bonus offers always have some sort of cap. Most casino offers are deposit matches, so operators decide to cap bonus amounts so that they aren’t forced to match a huge deposit amount. This is actually quite favourable to the player, who is required to wager bonus amounts numerous times before withdrawals.

  20. Lar says:

    ペイパル カジノが利用できる地域にお住いの方は、公式サイトから無料の登録することで、paypalをオンラインカジノで使うにことが可能になります。paypalにはパーソナルアカウントとビジネスアカウントがありますが、オンラインカジノの入金に使うならパーソナルアカウントを選びましょう。 現在、日本ではインターネット決済サービスPayPalによるオンラインカジノの入出金は禁止です。しかし世界のPayPalカジノではPayPalを利用することで、より安全かつ手軽にオンラインカジノを楽しむことができます。 PayPal(ペイパル)は登録も無料で、年会費もかかりません。PayPal(ペイパル)に対応しているサイトでの利用(支払い)する際も手数料は0円です。 オンラインカジノ 日本 PayPal また、PayPalはオンラインカジノでも利用することができます。簡単にオンラインカジノで決済できるサービスを探しているという方にも、PayPalは最適だといえます。 しかし、オンラインカジノは海外のドルなどの通貨になります。そのためオンラインカジノの入金には海外送金になるので4$の手数料がかかるので注意が必要です。 ペイパル社は、ペイパルを決済手段として利用する企業をしっかりチェックしています。ペイパル対応オンラインカジノもまた、必要なライセンスを持っています。こういった点を考えると、私たちが紹介するオンラインカジノでは、詐欺の心配なく安心して遊べるということがわかるはずです。ペイパル入出金がカンタン!ペイパルリアルマネープレイは安全です!
    bet22 comdocumentstextjinjiseido-for-2024 私たちは実行と実現を一貫してサポートする力と実効性を備えた総合物流コンサルティング会社です 恋愛占いサービスの利用経験のある女性(約1,000人)を対象としました。 以前はオンラインカジノというとグレーなイメージがあり、利用者も少なくマイナーな存在でした。 ずっと流れている訳ではありませんので、このTVCMを見れた方は幸運の女神に愛されているかもしれません。 「運営会社が海外にあるため違法ではない」といった誤った認識のもと、有名人を起用した無料版の広告なども呼び水となって利用者が急増する #オンラインカジノ。広がる闇を徹底取材で明らかにし、対策を考えました。рџ“єや рџ“±で見逃し配信をご覧いただけます(21日まで)👇 13vjXgHK3V イタリア・ジェノヴァをホームタウンとするUCサンプドリアに所属する日本代表DF吉田麻也選手が、『ベラジョン無料版』のアンバサダーに就任しました! Posted by まつげ オンラインカジノの広告塔なんか日本代表がやっていいんか? elk オンカジ jpi8167410resized81674-10-51533eb750db813ca37b-2 android 1xbet comkeiko_asuikunn03af80b5dbea 企業プレスリリースの詳細は PR TIMES トップラッキーブルカジノへ その吉田麻也選手。

  21. Snany says:

    We use PGP protocols and SSL (secure socket layer) encryption technology with public and private key encryption to safeguard all account information, and deposits. Only you have access to your account, and we require you to verify all your information for deposits and withdrawals. All your credit card information is secured on our watertight servers using sophisticated firewall protection. Your money is as safe at 888casino NJ as it is at your local bank. We maintain detailed logs of all player deposits, and you can access your account information at any time. You’ll want to make sure the online casino you choose offers bonuses that are appropriate for your skill level. Beginner players may prefer a smaller sign-up bonus, while experienced gamblers might look for a larger welcome package with more perks.
    While with free slot machines you can hone your skills and perfect your strategy, there is one big drawback: you can’t win any money! Real money slot machines can sometimes offer life-changing sums of money to players, and even the smaller winnings can intensify the excitement. If you’re unsure whether you’d like to try real money slot machines or stick with playing free casino slot games, we’ve detailed the benefits of both in the table below: You can find the best free online slots here on this page. At we’ve rated hundreds of free online slot machines and every month we update this page with the best free slots games in the market. Video slots with free bonuses are a great reason to discover new online casinos. You should always try to check what welcome casino bonus is available when you sign up. That’s the easiest way to play free online slots and see if the site is right for you.

  22. Larryvef says:

    purchase amoxicillin online without prescription: [url=]can you buy amoxicillin over the counter in canada[/url] buy amoxicillin 500mg usa

  23. Larryvef says:

    amoxicillin for sale: [url=]generic amoxicillin 500mg[/url] amoxicillin 500mg without prescription

  24. AllanPrion says:

    п»їbest mexican online pharmacies mexico drug stores pharmacies or medicine in mexico pharmacies mexico drug stores pharmacies
    [url=]reputable mexican pharmacies online[/url] mexican online pharmacies prescription drugs and [url=]buying prescription drugs in mexico online[/url] buying prescription drugs in mexico

  25. AllanPrion says:

    mexico drug stores pharmacies mexican online pharmacies prescription drugs or mexican mail order pharmacies best online pharmacies in mexico
    [url=]mexico pharmacies prescription drugs[/url] mexican drugstore online and [url=]mexican online pharmacies prescription drugs[/url] buying prescription drugs in mexico

  26. AllanPrion says:

    mexico pharmacies prescription drugs п»їbest mexican online pharmacies or mexican pharmaceuticals online mexico drug stores pharmacies
    [url=]buying prescription drugs in mexico online[/url] buying prescription drugs in mexico and [url=]mexico drug stores pharmacies[/url] mexico pharmacies prescription drugs

  27. ZacharyMag says:

    indian pharmacy paypal [url=]cheapest online pharmacy india[/url] Online medicine home delivery

  28. MichaelFer says:

    To announce actual dispatch, follow these tips:

    Look in behalf of credible sources: It’s high-ranking to safeguard that the report roots you are reading is reputable and unbiased. Some examples of virtuous sources tabulate BBC, Reuters, and The Modish York Times. Announce multiple sources to pick up a well-rounded aspect of a precisely info event. This can improve you carp a more over picture and escape bias. Be in the know of the perspective the article is coming from, as even respectable hearsay sources can contain bias. Fact-check the information with another fountain-head if a news article seems too sensational or unbelievable. Many times fetch unshakeable you are reading a fashionable article, as expos‚ can substitute quickly.

    By following these tips, you can befit a more in the know news reader and better be aware the world around you.

  29. Michaelrak says:

    buying prescription drugs in mexico online medicine in mexico pharmacies or buying prescription drugs in mexico mexico drug stores pharmacies
    [url=]mexico drug stores pharmacies[/url] mexican rx online and [url=]best online pharmacies in mexico[/url] mexican rx online

  30. DanielZib says:

    no prescription needed pharmacy online pharmacy in india or top rated online pharmacy candadian pharmacy
    [url=]quality prescription drugs canada[/url] canadian oharmacy and [url=]canadian mail order pharmacies[/url] buying online prescription drugs

  31. DanielZib says:

    canadian pharmacy ship to us can i buy prescription drugs in canada or discount canadian pharmacy best online drugstores
    [url=]buying canadian pharmacy[/url] canadian viagra pharmacies and [url=]canadian pharma[/url] best online canadian pharmacy

  32. DavidHox says:

    best online canadian pharmacies canadian viagra pharmacies or how to buy prescriptions from canada safely canada pharmcy
    [url=]online indian pharmacy[/url] how to get prescription drugs from canada and [url=]canada pharmacies online prescriptions[/url] international pharmacy canada

  33. CurtisWrinc says:

    canadian pharmacy no prescription required canadian cheap rx or overseas online pharmacy-no prescription online pharmacies no prescription usa
    [url=]canada pharmacy on line[/url] canada mail order drug and [url=]ordering drugs online from canada[/url] no prescription medicines

  34. Robertrex says:

    farmacia online senza ricetta farmacie online autorizzate elenco or farmacia online migliore farmacie online sicure
    [url=]comprare farmaci online all’estero[/url] comprare farmaci online con ricetta and [url=]acquisto farmaci con ricetta[/url] farmacia online

  35. Tommygek says:

    farmacia envГ­os internacionales farmacia online envГ­o gratis or farmacias baratas online envГ­o gratis farmacia envГ­os internacionales
    [url=]farmacia envГ­os internacionales[/url] farmacia online envГ­o gratis and [url=]п»їfarmacia online[/url] farmacia envГ­os internacionales

  36. MaxwellVoW says:

    farmacia online madrid п»їfarmacia online or farmacia online envГ­o gratis farmacias online seguras
    [url=]farmacias online seguras en espaГ±a[/url] farmacias online baratas and [url=]farmacia online madrid[/url] farmacia online madrid

  37. ArchieSmeve says:

    mexican mail order pharmacies best online pharmacies in mexico or best online pharmacies in mexico medicine in mexico pharmacies
    [url=]mexican rx online[/url] reputable mexican pharmacies online and [url=]mexican border pharmacies shipping to usa[/url] mexican mail order pharmacies

  38. Georgelof says:

    pharmacies in canada that ship to the us reputable canadian pharmacy or canadian drugstore online online canadian pharmacy review
    [url=]canada drugs online[/url] canadian pharmacy india and [url=]canadian pharmacies that deliver to the us[/url] canadian pharmacy prices

  39. ArchieSmeve says:

    buying prescription drugs in mexico online mexico drug stores pharmacies or mexico drug stores pharmacies medicine in mexico pharmacies
    [url=]mexico drug stores pharmacies[/url] mexican border pharmacies shipping to usa and [url=]mexico pharmacies prescription drugs[/url] mexico drug stores pharmacies

  40. FelixNaw says:

    buy zithromax 1000mg online [url=]azithromycin 500 mg buy online[/url] zithromax antibiotic

  41. JamesVom says:

    buying prescription drugs in mexico online mexico drug stores pharmacies or purple pharmacy mexico price list mexican pharmaceuticals online
    [url=]medicine in mexico pharmacies[/url] purple pharmacy mexico price list and [url=]mexican online pharmacies prescription drugs[/url] mexico drug stores pharmacies

  42. Robertnep says:

    mexico pharmacies prescription drugs buying prescription drugs in mexico online or mexico drug stores pharmacies medicine in mexico pharmacies
    [url=]medication from mexico pharmacy[/url] mexico drug stores pharmacies and [url=]mexican pharmaceuticals online[/url] п»їbest mexican online pharmacies

  43. DavidNaing says:

    canadian pharmacy world global pharmacy canada or canadian pharmacy 365 pharmacy wholesalers canada
    [url=]canadian pharmacy king reviews[/url] canadian drug pharmacy and [url=]reputable canadian pharmacy[/url] canadian family pharmacy

  44. Stephenidego says:

    mexican border pharmacies shipping to usa mexican mail order pharmacies or mexican rx online medicine in mexico pharmacies
    [url=]medication from mexico pharmacy[/url] mexican border pharmacies shipping to usa and [url=]mexican drugstore online[/url] mexico pharmacies prescription drugs

  45. DavidNaing says:

    canada drugs online canada online pharmacy or prescription drugs canada buy online best canadian online pharmacy
    [url=]reputable canadian pharmacy[/url] canadian pharmacy scam and [url=]prescription drugs canada buy online[/url] best mail order pharmacy canada

  46. Stephenidego says:

    п»їbest mexican online pharmacies mexico drug stores pharmacies or buying from online mexican pharmacy п»їbest mexican online pharmacies
    [url=]п»їbest mexican online pharmacies[/url] medication from mexico pharmacy and [url=]purple pharmacy mexico price list[/url] mexican border pharmacies shipping to usa

  47. DavidNaing says:

    legal canadian pharmacy online online canadian pharmacy or canadian pharmacy reviews canadianpharmacyworld com
    [url=]canada pharmacy online[/url] reputable canadian online pharmacies and [url=]canadian online drugs[/url] prescription drugs canada buy online

  48. Stephenidego says:

    medication from mexico pharmacy п»їbest mexican online pharmacies or pharmacies in mexico that ship to usa mexican drugstore online
    [url=]buying prescription drugs in mexico online[/url] medication from mexico pharmacy and [url=]mexican border pharmacies shipping to usa[/url] п»їbest mexican online pharmacies

  49. TimothySpunk says:

    mail order pharmacy india п»їlegitimate online pharmacies india or indian pharmacy online reputable indian pharmacies
    [url=]indian pharmacy paypal[/url] reputable indian online pharmacy and [url=]online shopping pharmacy india[/url] reputable indian online pharmacy

  50. DavidNaing says:

    canadian pharmacy online canada rx pharmacy world or safe reliable canadian pharmacy canadian pharmacy scam
    [url=]certified canadian pharmacy[/url] canadian pharmacy 24h com safe and [url=]canadian pharmacy online store[/url] canadian pharmacy

  51. Stephenidego says:

    pharmacies in mexico that ship to usa buying prescription drugs in mexico online or mexican rx online reputable mexican pharmacies online
    [url=]mexico drug stores pharmacies[/url] mexican drugstore online and [url=]pharmacies in mexico that ship to usa[/url] buying from online mexican pharmacy

  52. Stephenidego says:

    mexican mail order pharmacies mexican pharmaceuticals online or pharmacies in mexico that ship to usa mexican drugstore online
    [url=]purple pharmacy mexico price list[/url] medicine in mexico pharmacies and [url=]buying from online mexican pharmacy[/url] medication from mexico pharmacy

  53. DavidNaing says:

    canadian drugs pharmacy canadian neighbor pharmacy or escrow pharmacy canada canadian pharmacy meds reviews
    [url=]canadian pharmacy com[/url] canadian pharmacy ltd and [url=]canadian compounding pharmacy[/url] legitimate canadian online pharmacies