3
\nQUESTION 1
\nPurple Logistics (Pty) Ltd (Purple), is a leading logistics
\ncompanies in South Africa, providing our clients to meet
\ntheir logistics needs. Since 2010. Purple offers a
\ncomprehensive spread of products to their clients, such as
\nrefrigerating, warehousing, courier services and truck
\nrentals.
\nPurple understands that in today\u2019s volatile market,
\ncompanies\u2019 successes are dependent on a robust supply
\nchain that is able to provide a framework to manage their
\ngoods effectively. Our experience spans over a vast range of industries which enables us to
\ndeliver customised solutions to our customers, ensuring their competitiveness.
\nThe Purple Group (\u2018the Group\u2019) consists of a number of subsidiaries and associate companies
\nthat are strategically placed to add value to the business. The following is an illustration of the
\ngroup structure of the Group:
\nPurple Fridge (Pty) Ltd specializes in refrigerated transportation which is a vital link in the
\ndistribution of Fast Moving Consumer Goods (FMCG). Purple Warehousing provides storage
\nservices for interim transportation solutions. Purple-Leasing is a leader in truck leasing
\nsolutions for short- and long-term contracts with customers. Purple Filming provides filming
\nproduction logistics for filming and production companies.
\nYou are the financial accountant of the Group and you are currently busy with the preparation
\nof the financial reporting pack for the annual audit. The CFO, Mr Ken Adams, requested your
\nHelpance on certain financial matters that will affect the financial statements for the reporting
\nperiod ended 30 September 2020. These matters are included in the mails below:
\nEmail number Subject
\nEmail 1 Revenue contract with Hollywood Hills Studios
\nEmail 2 Lease agreements
\nEmail 3 Lease income agreements
\nEmail 4 BEE Share Schemes
\nEmail 5 Financial Instruments
\nPurple Logistisc (Pty) Ltd
\n(Purple)
\nPurple Fridge (Pty) Ltd
\n100%
\nPurple Filming (Pty)
\nLtd 80%
\nPurple Warehousing
\n(Pty) Ltd
\n45%
\nPurple-Leasing (Pty) Ltd
\n100%
\nAbout us:
\nDeliver. Fast
\nPurple
\nLogistics
\nDeliver.
\nFast
\n4
\nEMAIL 1 27 MARKS
\nTo: accountant@PURPLE.co.za
\nFrom: kadams@PURPLE.co.za
\nDate: 25 October 2020
\nSubject: Revenue contract – Speedy
\nDear accountant
\nPlease find below the summarised information regarding the revenue contract with Hollywood
\nHill Studios, an American filming company. The contract is unique since it is our first
\ninternational contract. Will you please write a report on the treatment in terms of IFRS 15
\nRevenue from Contracts with Customers (\u2018IFRS 15\u2019)?
\nKind regards,
\nKen
\nPurple Filming entered into a 12-month contract with Hollywood Hill Studios (\u2018the customer\u2019)
\non 1 December 2019 on a new unique contract that is denominated in US Dollars (USD). The
\ncontract is to Help the customer with transport and installation services for the Netflix series
\ncalled \u201cPoaching Uncovered\u201d, a series about the crisis surrounding rhino poaching. The series
\nwill be filmed in South Africa in different locations over the 12 months, which includes Cape
\nTown, Hermanus, Knysna, Johannesburg and, very interestingly, a bush lodge in
\nMpumalanga. This contract is a valid contract in terms of IFRS 15. The summarised
\ninformation of the promises in the contract is provided below:
\nPromise Additional detail Stand-alone
\nselling price
\n(Excl. VAT)
\nInstallation services The installation services entail for Purple Filming
\nto Help with installation of filming equipment at
\nfilming locations based on the customer\u2019s
\nspecifications in the contract. The installation is
\nusually \u201csold\u201d separately to customers who do not
\nhave their own installation crews on site.
\nR 2 000 per hour
\nTransport services The transport services entail that Purple Filming
\ntransport the filming equipment safely from one
\nfilming location to another. The transport services
\nare regularly \u201csold\u201d separately and does not
\nrequire installation on most contracts where the
\ncustomer has their own installation crew on site.
\nR 95.00 per hour
\nSince the customer is based in the United States of America (USA) and that COVID 19
\nquarantine protocols will make it inefficient for the customer to bring along different installation
\ncrew members over the filming period, the installation and transport services are highly
\ndependent on each other in the context of this contract.
\nThe payment schedule is set out in the table below based on the agreement between the two
\nparties:
\n5
\nStage Date Amount
\nUpfront 1 November 2019 USD50 000
\nStage 1 \u2013 Cape Town & Hermanus 31 January 2020 USD100 000
\nStage 2 – Knysna 28 February 2020 USD50 000
\nStage 3 – Johannesburg 30 June 2020 USD100 000
\nStage 4 \u2013 Bush Mpumalanga 31 October 2020 USD300 000
\nTotal USD600 000
\nPurple Filming has created a budget in terms of hours that is expected to be spent on the
\nfilming set over the 12-month period. The budget was approved by both parties. The details
\nof the budget are set out below:
\nStage Amount of hours spent
\nStage 1 \u2013 Cape Town & Hermanus 500
\nStage 2 – Knysna 120
\nStage 3 – Johannesburg 550
\nStage 4 \u2013 Bush Mpumalanga 780
\nTotal 1 950
\nOn 30 September 2020, the actual hours spent on the series filming was 1 725. This included
\n90 hours lost due to COVID 19 quarantine protocols when some members of the crew were
\ninfected by COVID 19. On 30 September 2020, the new budgeted hours (2 000) were
\napproved by both parties.
\nDuring 2020, the Rand was strengthening against the USD. Purple Filming was afraid that
\nthey could lose money due to the strengthening of the Rand against the USD. Therefore,
\nPurple Filming entered into a foreign exchange contract with a local bank for the final payment
\nof the contract that is due on 31 October 2020. The exchange rate per the contract was
\ndetermined as R15.50:$1. At year end the spot rate was R15.33:$1. We know that this should
\nbe recognised and measured in terms of IFRS 9, but not sure what the classification should
\nbe for measurement purposes.
\n6
\nEMAIL 2 25 MARKS
\nTo: accountant@PURPLE.co.za
\nFrom: kadams@PURPLE.co.za
\nDate: 26 October 2020
\nSubject: RE: Lease agreements in Purple Warehousing
\nDear accountant
\nPlease find below the summarised information regarding the lease agreement of one of our
\npacking warehouses that we have in Purple Warehousing. Please review it as soon as possible
\nand get back to me.
\nKind regards,
\nKen
\nLease of Warehouse
\nOn 1 October 2019, Purple Warehousing entered into a twenty-year agreement with Axel
\nProperties (Pty) Ltd (Axel) to lease a storage warehouse. The storage warehouse is situated
\nin the perfect location in Randburg to ensure efficient storage solutions for customers. The
\nterms of the lease agreement are as follows:
\n\u2022 Rental payments of R50 000 are made in arrears, on a monthly basis.
\n\u2022 In addition, Axel has a right to receive payment of 5% of total revenue made per
\nfinancial reporting period of Purple Warehousing. The payment is made yearly in
\narrears on 30 September.
\n\u2022 Unguaranteed residual value is R80 000. Guaranteed residual value is R100 000.
\n\u2022 The interest rate implicit to the lease agreement is 11%.
\n\u2022 At the end of the lease period, Axel will still have legal title of the distribution facility
\nand therefore does not transfer the legal title to Purple Warehousing.
\n\u2022 There is no option to renew the arrangement after 20 years.
\nAt inception of the lease, Purple Warehousing paid R20 000 to lawyers to finalise the
\nagreement. On 30 September 2020, the total revenue generated from use of the distribution
\nfacility amounted to R15 425 250. The incremental borrowing rate of Purple Warehousing is
\n10.50% per annum.
\nSimilar properties have a useful life of 25 years for depreciation purposes. SARS grants an
\nallowance of 10% per annum for warehouses. Ignore VAT implications.
\n7
\nEMAIL 3 25 MARKS
\nTo: accountant@PURPLE.co.za
\nFrom: kadams@PURPLE.co.za
\nDate: 29 October 2020
\nSubject: Lease income agreements
\nHi there,
\nHope all is good on your side.
\nI have the following information relating to Purple Leasing\u2019s lease income agreements below.
\nPurple\u2019s motor vehicle retailing company, Purple Leasing, offers two types of leases on new
\nKIA vehicles to its customers. The summarised details of the two different types of contracts
\nare provided below:
\nLease A Lease B
\nEnd-of-term purchase option
\nprice 10% of original purchase
\nprice
\nNone
\nImplicit rate to the lease 11.5% Prime less 2%
\nMaintenance option 2% of original purchase price
\nper annum
\n2% of original purchase price
\nper annum
\nTerm 48 months 24 months
\nAdditional information:
\n\uf0b7 For both types of leases, the customer will have use of a specific KIA that will be provided
\nto them. The KIA can only be replaced with another vehicle in the case when it is subject
\nto major repairs.
\n\uf0b7 On both leases, the customer, have full control over the usage of the KIA (routes and km\u2019s
\ntravelled). The customer also takes out specific insurance based on the details of each
\nindividual driver.
\n\uf0b7 Fixed monthly rentals, including maintenance payments, are payable monthly in arrears.
\n\uf0b7 The lessee is entitled, but not obligated, to buy the vehicle from the motor retailing division
\nat the end of the lease term for the amount of the purchase option price.
\n\uf0b7 The maintenance option provides the customer with maintenance services for the period
\nof the lease, but excludes fuel, oil and tyres which is for the lessee\u2019s own account. The
\nmaintenance option is priced to earn an 15% margin on maintenance costs for Purple
\nLeasing over the life of the contract.
\nWe would like to get an understanding how these leases will be treated in terms of IFRS 16
\nor IFRS 15 based on the different components of the leases above.
\nKind regards,
\nKen
\n8
\nEMAIL 4 15 MARKS
\nTo: accountant@PURPLE.co.za
\nFrom: kadams@PURPLE.co.za
\nDate: 28 October 2020
\nSubject: BEE Share Scheme
\nDear accountant
\nI need you to Help me on the accounting treatment for our BEE share schemes. I have
\nincluded the details of the schemes below. We have 2 schemes, the Thuthuka Scheme and
\nthe Purple Share Scheme. Both these schemes are equity settled in terms of IFRS 2, but the
\naccountants are unsure how to treat the vesting of these schemes. Will you please review the
\nterms and conditions below and reply to my email?
\nKind regards,
\nKen
\nThuthuka Scheme
\nThe board of directors of Purple decided to reward qualifying BEE employees through a BEE
\nshare scheme. The incentive scheme was implemented to Help in retaining key staff in key
\npositions within the company\u2019s operations.
\nPurple issued 1 000 share options to each of the 50 key BEE employees on 1 October 2019
\nto acquire ordinary shares when vesting conditions are satisfied. The strike price of these
\noptions is R7.50 per share which is equal to the fair value of a Purple ordinary share on 1
\nOctober 2019. The employees will receive the benefit of future growth of the share price. The
\nshare options vest on 30 September 2022 provided both of the following vesting conditions
\nare satisfied:
\nCondition A: The employee has remained in the employment of Purple throughout the
\nvesting period.
\nCondition B: A revenue growth rate of 10% per year should be maintained throughout
\nthe vesting period. If the revenue growth rate is lower, the vesting period
\nis extended with another two years.
\nCondition C: The market price of Purple ordinary shares maintain a 15% growth until
\n30 September 2022.
\nThe following estimated information has been provided to by management to indicate the
\nnumber of BEE employees that are expected to leave during the vesting period.
\nDate of estimation Expected cumulative number of
\nemployees to remain at the end of
\nvesting period
\n30 September 2020 40 employees
\nIn 2020, Purple managed to only obtain a 6% revenue growth rate due to the impact of the
\nnationwide lockdown of COVID 19.
\n9
\nThe fair values of the options, calculated using the Black-Scholes Model, were determined
\nas follows:
\nBefore adjusting for any
\nof the vesting conditions
\nAfter adjusting for the
\nmarket conditions only
\nRand Rand
\n1 October 2019 11.35 12.10
\n30 September 2020 10.50 11.88
\nPurple Share Scheme
\nPurple issued another 1 000 share options to each of the 10 directors on 1 January 2020 to
\nacquire ordinary shares when vesting conditions are satisfied. The strike price of these options
\nis R7.50 per share which is equal to the fair value of a Purple ordinary share on 1 October
\n2019. The employees will receive benefit of future growth of the share price. There are no
\nservice or performance vesting conditions attached to the options. However, there is a market
\ncondition that the market price of Purple ordinary shares maintain a 15% growth until
\n30 December 2022. The fair value of the options on 1 October 2019 which incorporated the
\nmarket condition is estimated to be R9.20. The fair value without taking marking conditions
\ninto account is estimated to be R10. On 30 September, none of the directors are expected to
\nleave in the near future.
\nEMAIL 5 33 MARKS
\nTo: accountant@PURPLE.co.za
\nFrom: kadams@PURPLE.co.za
\nDate: 29 October 2020
\nSubject: Financial Instruments
\nDear accountant
\nPlease find below the information regarding the expected credit losses (ECL\u2019s) on our accounts
\nreceivables as well as the financing transaction with Coronation Equity Fund to expand to air
\nfreight. Will you please Help us with the accounting treatment of both matters?
\nKind regards,
\nKen
\nExpected Credit Losses
\nPurple has a large and diversified customer base that includes customers from all segments
\non the Living Standards Measure (LSM) scale. The LSM scale ranks the South African
\npopulation based on 29 variables that measure individuals\u2019 living standards, based on a 10-
\npoint scale with 10 being the highest living standard and 1 the lowest.
\nPurple has segmented its customer population into two categories, namely those falling in
\nLSM 1\u20136 and those in LSM 7\u201310, for credit-risk Assessment purposes as part of their risk
\nmanagement policy. The default rates over the expected life of its trade receivables resulting
\nfrom contracts with customers have been provided in the table below. These rates have been
\n10
\nhistorically evaluated and are expected to increase by 20% due to the COVID 19 impact on
\nthe South African economy:
\nLSM 1\u20136 LSM 7\u201310
\n12 month
\nexpected
\ncredit losses
\nLifetime
\nexpected
\ncredit losses
\n12 month
\nexpected
\ncredit losses
\nLifetime
\nexpected
\ncredit losses
\nCurrent 0,6% 1,1% 0,2% 0,4%
\n1\u201330 days past due 4,9% 8,4% 3,5% 5,9%
\nMore than 30 days past
\ndue
\n14,5% 24,0% 10,6% 17,7%
\nThe following financial data were extracted from Purple\u2019s accounting system with regard to all
\nopen contracts with customers on 30 September 2020, the current financial year-end:<\/p>\n
Gross carrying amount
\nof trade receivables
\nR
\nCurrent 350 000 000
\n1-30 days past due 78 312 500
\nMore than 30 days past due 9 187 500
\nTotal 437 500 000
\nPurple estimates that 40% of its contract assets and trade receivables relating to contracts
\nwith customers come from LSM group 1\u20136 and 60% from LSM group 7\u201310. These are
\nproportionately spread across the ageing categories above.
\nThe contract assets and trade receivables of Purple does not contain a significant financing
\ncomponent based on the nature of its contracts.
\nPurple has not applied the portfolio approach as defined in par. 4 of IFRS 15; and elected to
\napply the simplified approach allowed in par. 5.5.15(a) (ii) of IFRS 9 when recognising
\nexpected credit losses on contract assets and trade receivables in the scope of IFRS 15.
\n(SAICA ITC 2017 – Adapted)
\nExpansion of business through preference shares.
\nOn 1 October 2019 Purple issued 100 000 R20 par value 5% preference shares at a premium
\nof R2.50 per share. The preference shares are, at the option of Purple, convertible into
\nordinary shares (1 ordinary share for every 2 preference shares) on
\n30 September 2022. If not converted, the preference shares will be redeemed at par on
\n30 September 2022. Legal costs of R120 000 were incurred to get the preferences shares
\nissued to the holders. The pre-tax market related discount rate is 11%. The post-tax rate is
\n7.92%. The interest (coupon) payments are made annually on 30 September.
\nIn addition to the above stipulations, the holders also included a clause that state the following:
\n\u201cIn the event that Purple fails to have an EBITDA profit ratio of 10% over the contractual period,
\nthe issuer has an obligation to make an additional payment of 50% of the par value of the
\nissued preference shares (excluding transaction costs).\u201d
\n11
\nREQUIRED:
\nEmail 1
\na) Discuss the recognition and measurement of the contract with Hollywood Hills
\nStudios in the accounting records of Purple Filming (Pty) Ltd in terms of IFRS 15
\nRevenue from Contracts with Customers (IFRS 15). As part of your discussion,
\nplease discuss any ethical considerations evident from the comments made by
\nthe CEO.
\n\uf0b7 You must use calculations to justify your arguments where applicable.
\n\uf0b7 Assume that the contract is a valid contract in terms of IFRS 15.10
\n\uf0b7 Ignore any deferred tax or VAT implications.
\n(22)
\nb) Discuss how the FEC contract should be measured in the accounting records of
\nPurple Filming (Pty) Ltd for the reporting period ended 30 September 2020 in
\nterms of IFRS 9 Financial Instruments. You are not required using the STATE,
\nDEFINE, APPLY and CONCLUDE method in your discussion. No calculations are
\nnecessary
\n(5)
\nEmail 2
\nc) Provide the relevant journal entries to account for the lease of the Randburg
\nPackaging Facility in the accounting records of Purple Warehousing Ltd for the
\nreporting period ended 30 September 2020.
\nPlease note:
\n\uf0b7 Deferred taxation calculations should be based on the balance sheet
\nmethod.
\n\uf0b7 Ignore VAT implications
\n\uf0b7 Show all calculations clearly and round of to the nearest Rand.
\n\uf0b7 Marks will be awarded for providing journal narrations, and the
\nneatness and clarity of your answer.
\n(19)
\nd) Present the financial statement line items relevant to the lease in (c) on the
\nstatement of financial position of Purple Warehousing (Pty) Ltd as at
\n30 September 2020 in order to comply with the requirements of IAS 1
\nPresentation of Financial Statements.
\n(6)
\nEmail 3
\ne) Discuss the accounting treatment (excluding presentation and disclosure) of both
\nLease A and Lease B types, including all relevant components of the leases. Your
\ndiscussion should be based on principles contained in IFRS 16 Leases and IFRS
\n15 Revenue from Contracts with Customers.
\nPlease note:
\n\uf0b7 You are not required using the STATE, DEFINE, APPLY and CONCLUDE
\nmethod in your discussion.
\n\uf0b7 No calculations are needed
\n(25)
\nEmail 4
\nf) Discuss the recognition and measurement of both the share incentive schemes in
\nthe accounting records of Purple Logistics (Pty) Ltd for the reporting period ended
\n30 September 2020.
\nPlease note:
\n\uf0b7 You are not required to use the STATE, DEFINE, APPLY and
\nCONCLUDE approach.
\n\uf0b7 Please support your argument with any relevant calculations.
\n(15)
\n12
\nEmail 5
\ng) Discuss the appropriate initial classification of the convertible preference shares
\nissued by the Purple Logistics (Pty) Ltd in the financial statements of Purple
\nLogistics (Pty) Ltd and prepare the journal entries for the reporting period ended
\n30 September 2020.
\n(20)
\nh) Calculate and explain the amount of the loss allowance that should be recognised
\nfor the reporting period ended 30 September 2020 relating to Purple Logistics\u2019
\ncontracts with customers. You are not required using the STATE, DEFINE,
\nAPPLY and CONCLUDE method in your discussion.
\n(13)
\n13
\nQUESTION 2 25 MARKS
\nYou are the consolidation accountant at the Hastings Group Limited (Hastings
\nGroup), a diversified group of companies engaged in the household and
\nconsumer goods industry. You are presented with the following information in
\nrespect of the Hastings Group:
\nSTATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE
\nYEAR ENDED 31 DECEMBER 2020
\nHastings
\nLimited
\nBridgerton
\nLimited
\nR\u2019000 R\u2019000
\nTurnover 12 600 10 200
\nOperating profit 8 200 6 000
\nFinance costs 1 000 400
\nProfit before taxation 7 200 5 600
\nTaxation expense 2 000 1 600
\nProfit after taxation 5 200 4 000
\nOther comprehensive income – –
\nTotal comprehensive income 5 200 4 000
\nEXTRACT FROM THE STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED
\n31 DECEMBER 2020
\nHastings
\nLimited
\nBridgerton
\nLimited
\nR\u2019000 R\u2019000
\nRetained
\nearnings
\nRetained
\nearnings
\nBalance 1\/1\/2020 8 600 4 800
\nProfit for the year to 31\/12\/2020 5 200 4 000
\nDividends paid 30\/11\/2020 (800) (400)
\nBalance 31\/12\/2020 13 000 8 400
\nAdditional Information
\n1. On 1 January 2018, Hastings Group obtained significant influence over Bridgerton Limited
\n(Bridgerton) when it purchased 3 000 of Bridgerton\u2019s 10 000 issued ordinary shares at a cost
\nof R6 300 000. At that date, the retained earnings of Bridgerton amounted to R1 800 000
\nand the fair value of Bridgerton\u2019s assets and liabilities were considered to be fairly valued.
\n2. On 30 June 2020, Hastings Group acquired a further 5 000 shares in Bridgerton for R18 000
\n000, which then gave Hastings Group control over Bridgerton. At that date, Hastings Group
\nconsidered the fair value of the land of Bridgerton to be R2 400 000 greater than the
\nrecorded carrying amount.
\n3. On acquiring control of Bridgerton, Hastings Group measured the non-controlling interest
\nin Bridgerton at their proportionate share of identifiable fair net asset value. On
\n30 June 2020, the fair value of the previously-held 30% investment in Bridgerton was
\nR10 200 000.
\nH
\nHastings Group
\n14
\n4. During the course of the year ended 31 December 2019, Bridgerton commenced selling
\ngoods to Hastings Group. These goods were sold at a mark-up of 50% above cost price.
\nInter-company sales figures were:
\n\uf0b7 Year to 31 December 2019 R6 500 000
\n\uf0b7 Year to 31 December 2020 R7 000 000
\nHastings Group\u2019s closing inventory of inter-company items purchased from Bridgerton were
\nas follows:
\nDate Amount Notes
\n31 December 2019 R3 000 000 Inventory was sold externally before
\n30 June 2020
\n30 June 2020 R4 500 000 Inventory was sold externally before
\n31 December 2020
\n31 December 2020 R2 400 000 Purchased by Hastings Group after
\n30 June 2020.
\n5. All items of income and expense in the statement of profit or loss and other comprehensive
\nincome have occurred at an even rate over the course of the year.
\n6. The taxation rate is 28% and the CGT inclusion rate is 80%. Deferred tax is provided in
\nterms of IAS 12 Income Taxes.
\n7. All fair value adjustments to investments in equity are recorded in profit or loss in terms of
\nIFRS 9 Financial Instruments.
\nREQUIRED:
\nPrepare the consolidated statement of comprehensive income and statement of
\nchanges in equity for the year ended 31 December 2020.
\n\uf0b7 Notes to the financial statements and comparative figures are not required.
\n\uf0b7 Work to the nearest Rands in thousands (\u2018000).
\n\uf0b7 Show all calculations clearly.
\n(25)<\/p>\n
3 FIRST QUESTION<\/p>\n
Purple Logistics (Pty) Ltd (Purple) is a renowned logistics company in South Africa.<\/p>\n
companies in South Africa, allowing us to address the needs of our clients<\/p>\n
their logistical requirements Since the year 2010, Purple is a color that has a lot of potential.<\/p>\n
a diverse range of products to its customers, such as<\/p>\n
Refrigeration, warehousing, courier services, and trucking are all services that we provide.<\/p>\n
rentals.<\/p>\n
Purple recognizes that in today’s volatile market, it’s important to be flexible.<\/p>\n
A stable supply is critical to a company’s success.<\/p>\n
a supply chain that can give a foundation for managing their supply<\/p>\n
goods efficiently Our experience spans a wide range of industries, allowing us to provide solutions to a wide range of problems.<\/p>\n
ensure our customers’ competitiveness by providing customized solutions.<\/p>\n
The Purple Group (‘the Group’) is made up of several subsidiaries and related businesses.<\/p>\n
that are strategically located in order to add value to the company The following is an illustration of<\/p>\n","protected":false},"excerpt":{"rendered":"
3 QUESTION 1 Purple Logistics (Pty) Ltd (Purple), is a leading logistics companies in South Africa, providing our clients to meet their logistics needs. Since\u2026<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7650,7624,1387,7654,667,7649,7652],"tags":[576,7387,630,596,594,610,625,434],"class_list":["post-90984","post","type-post","status-publish","format-standard","hentry","category-assignment-writing-help","category-dissertation-help","category-dissertation-writing-service","category-healthcare-assignment-help","category-nursing-essay","category-research-essay-help","category-write-my-essay-online","tag-best-dissertation-writing-services","tag-best-research-paper-writing-services","tag-college-paper-writing-service","tag-dissertation-writing-services-cost","tag-dissertation-writing-services-near-me","tag-dissertation-writing-services-reviews","tag-legit-research-paper-writing-services","tag-thesis-writing-services"],"_links":{"self":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts\/90984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/comments?post=90984"}],"version-history":[{"count":0,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts\/90984\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/media?parent=90984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/categories?post=90984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/tags?post=90984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}