% Employee and executive expense 14.35 39.54 19.34 59.82 4.99 34.77 Advisor expense 1.66 4.58 0.54 1.67 (1.12) (67.47) Tax and penalties 12.55 34.58 0.14 0.43 (12.41) (98.88) Reserve for doubtful debts1 0.32