JobotProject Billing Specialist JobotProject Billing SpecialistAnaheim, CA$80,000–$90,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. The ideal candidate will have a strong background in job cost, Construction Accounting, Project Accounting, T&M, Time & Material, time and material, and experience with Sage, Vista Viewpoint, viewpoint, job costing, AIA billing, and AIA invoicing.
JobotMedical Billing Specialist JobotMedical Billing SpecialistLos Angeles, CA$25–$29 / hourInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. This role is responsible for preparing, reviewing, and submitting claims, resolving denied or unpaid claims, and maintaining compliance with local, state, and federal billing regulations.
JobotNewClient Intake (Billing) Specialist JobotClient Intake (Billing) SpecialistLos Angeles, CARemote$30–$35 / hourInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
JobotNewLegal Billing Specialist (E-Billing) JobotLegal Billing Specialist (E-Billing)Irvine, CARemote$70,000–$85,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. If you thrive in a fast-paced environment, are well-versed in legal billing platforms, and excel in managing e-bill submissions and audits, this is an exciting opportunity to bring your skills to a dynamic and supportive team.
JobotAccounts Payable Specialist JobotAccounts Payable SpecialistVan Nuys, CA$25–$30 / hourInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. This position requires a strong understanding of Accounts Payable, coding invoices, v-look up, Pivot Tables, Microsoft Excel, Accounting Clerk, vendor set-up, debits and credits, Reconciliation, and journal entries.
JobotAccounts Payable Specialist III JobotAccounts Payable Specialist IIIIrvine, CA$60,000–$90,000 / yearInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. By applying for this job, you agree to receive calls, AI-generated calls, text messages, or emails from Jobot, and/or its agents and contracted partners.
Kinetic Personnel GroupNewBilling Clerk Kinetic Personnel GroupBilling ClerkCerritos, CATemporaryThe right candidate will be organized, accurate, customer-service-minded, and eager to grow with a long-standing and evolving company. This position is ideal for someone who enjoys working with numbers, data, and administrative processes in a fast-paced office environment.
Vaco LLCNewAccounts receivable Specialist Vaco LLCAccounts receivable SpecialistLos Angeles, CA$60,000–$75,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. With that said, as required by local law, Vaco by Highspring believes that the following salary range referenced above reasonably estimates the base compensation for an individual hired into this position in geographies that require salary range disclosure.
Kinetic Personnel GroupAccounts Receivable Specialist Kinetic Personnel GroupAccounts Receivable SpecialistFountain Valley, CATemporaryThe Accounts Receivable Specialist is responsible for managing the companyâs incoming payments, maintaining accurate financial records, and ensuring timely collection of outstanding invoices. This role supports cash flow operations and works closely with sales, customer service, and production teams in a manufacturing environment.
Vaco LLCNewCredit and Collections Specialist Vaco LLCCredit and Collections SpecialistSanta Ana, CA$28–$29Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Vaco LLCNewAccounts Receivable Specialist Vaco LLCAccounts Receivable SpecialistIrvine, CA$28–$32Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Advantex Professional ServicesNewAccounting Specialist Advantex Professional ServicesAccounting SpecialistAlhambra, CAYou’ll be working closely with operations, supply chain, and finance teams across multiple divisions, giving you strong exposure to cross-functional accounting processes in a fast-moving environment. This is a great opportunity to join a well-structured Finance and Accounting team in a role that plays an important part in keeping financial operations running smoothly across warehouse, logistics, and distribution activities.
Mitchell MartinNewAccounts Payable Specialist Mitchell MartinAccounts Payable SpecialistLos Angeles, CA$52,500–$75,000 / yearBy applying for this job, you agree to receive AI-generated calls, text messages, and/or emails from Mitchell Martin Inc and its affiliates and contracted partners at various frequency through traditional and automated methods. You'll manage the purchase-to-pay process, ensuring accurate invoice processing and vendor payments.
Credit KeyActivation Specialist Credit KeyActivation SpecialistLos Angeles, CAFull timeAs part of our Client Success team, you will be trained as an expert in the Credit Key product and overall value proposition, using this expertise to assist customers in the process of getting approved to use our platform. We help businesses of every size, including large merchants and growing companies, access the capital they need to run operations, fund growth, and seize opportunities.
JobotShipping Clerk JobotShipping ClerkSanta Fe Springs, CA$25–$30 / hourInformation collected and processed as part of your Jobot candidate profile, and any job applications, resumes, or other information you choose to submit is subject to Jobot's Privacy Policy, as well as the Jobot California Worker Privacy Notice and Jobot Notice Regarding Automated Employment Decision Tools which are available at jobot.com/legal. A leading Fortune 500 metals solutions provider and the largest metal service center operator in North America, this organization supports a wide range of industries with a strong emphasis on aerospace distribution.
Vaco LLCNewAccounts Payable Specialist Vaco LLCAccounts Payable Specialistcosta mesa, CA$33–$35Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Determining compensation for this role (and others) at Vaco/Highspring depends upon a wide array of factors including but not limited to the individual’s skill sets, experience and training, licensure and certifications, office location and other geographic considerations, as well as other business and organizational needs.
Vaco LLCNewAccounts Payable Specialist (3-4 Month Contract) Costa Mesa, Ca Vaco LLCAccounts Payable Specialist (3-4 Month Contract) Costa Mesa, Cacosta mesa, CA$30–$35Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.
Vaco LLCNewAccounts Receivable Specialist (Contract) Vaco LLCAccounts Receivable Specialist (Contract)Los Angeles, CA$30–$35Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.
Vaco LLCNewAccounts Payable Specialist (Contract) Vaco LLCAccounts Payable Specialist (Contract)Los Angeles, CA$28–$32Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco Los Angeles is working with a client who has a great opportunity for an Accounts Payable Specialist who will be responsible for payments and controlling expenses by receiving, processing, verifying, and reconciling invoices.
Vaco LLCNewAP Specialist Vaco LLCAP SpecialistSylmar, CA$65,000–$75,000Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco by Highspring values a diverse workplace and strongly encourages women, people of color, LGBTQ+ individuals, people with disabilities, members of ethnic minorities, foreign-born residents, and veterans to apply.
Vaco LLCNewSenior Accounts Payable Specialist Vaco LLCSenior Accounts Payable SpecialistLos Angeles, CA$28–$32Determining compensation for this role (and others) at Vaco by Highspring depends upon a wide array of factors including but not limited to: the individual’s skill sets, experience and training; licensure and certification requirements; office location and other geographic considerations; other business and organizational needs. Vaco Los Angeles is working with a client who has a great opportunity for an Accounts Payable Specialist who will be responsible for payments and controlling expenses by receiving, processing, verifying, and reconciling invoices.
Advantex Professional ServicesNewAccounts Payable Specialist Advantex Professional ServicesAccounts Payable SpecialistWestminster, CA$75,000–$80,000 / yearProcess purchase orders, invoices, check runs, ACH, and wire payments. We are hiring a Senior Accounts Payable Specialist for a growing manufacturing company in Fountain Valley.
Magnet MedicalNewTravel Nurse RN - Outpatient Clinic - $1,910 per week in Los Angeles, CA Magnet MedicalTravel Nurse RN - Outpatient Clinic - $1,910 per week in Los Angeles, CALos Angeles, CA$1,910–$1,910A Registered Nurse (RN) – Outpatient Clinic provides direct nursing care and support to patients in an outpatient setting, focusing on preventive care, chronic disease management, and patient education. Key Responsibilities: Patient Assessment and Triage: Perform initial assessments for patients visiting the clinic, including taking medical histories, measuring vital signs (e.g., blood pressure, temperature, weight), and assessing current health status.
A-Line Staffing Solutions LLCClinical Operations Specialist A-Line Staffing Solutions LLCClinical Operations SpecialistIrvine, CA$30–$35 / hourIdentify, develop, and implement moderately complex process improvements to optimize clinical trial workflows and timelines . · Collaborate cross-functionally with Clinical Study Teams, Manufacturing, Supply Chain, Finance, Quality, and Compliance .
WebPT IncMember Services Specialist 1, Billing WebPT IncMember Services Specialist 1, BillingCARemote$19.04–$21 / hourTrack any pending contractual issues, billing issues, or pending invoices and work with other departments to make the necessary corrections. This includes license adjustments, module adjustments, location adds, cancellations, account restructures, invoice requests etc.
NeoGenomics IncTemporary, Billing Reimbursement Specialist II NeoGenomics IncTemporary, Billing Reimbursement Specialist IICANow that you know what we're looking for in talent, let us tell you why you'd want to work at NeoGenomics: As an employer, we promise to provide you with a purpose driven mission in which you have the opportunity to save lives by improving patient care through the exceptional work you perform. They will work with Third Party insurance bills (HMO, PPO, IPA, TPA Indemnity, Medicare, and Government) responsible for processing independent laboratory claims and Patient Billing.
Tebra Technologies IncBilling Support Specialist Tebra Technologies IncBilling Support SpecialistCARemote$23.31–$25 / hourClassification of protected categories is as follows: A "disabled veteran" is one of the following: a veteran of the U.S. military, ground, naval or air service who is entitled to compensation (or who but for the receipt of military retired pay would be entitled to compensation) under laws administered by the Secretary of Veterans Affairs; or a person who was discharged or released from active duty because of a service-connected disability. An "Armed forces service medal veteran" means a veteran who, while serving on active duty in the U.S. military, ground, naval or air service, participated in a United States military operation for which an Armed Forces service medal was awarded pursuant to Executive Order 12985.
DSV Road Transport IncCustoms Specialist, File Initiation, Billing Coordinator DSV Road Transport IncCustoms Specialist, File Initiation, Billing CoordinatorTorrance, CA$22.50–$30.50 / hourDSV provides a comprehensive package of health benefits including: medical, prescription, dental, vision, and life insurance, along with flexible and health spending accounts, short and long-term disability coverage, and wellness resources to support your overall well-being. Actual base compensation will be determined based on various factors including job-related knowledge, skills, experience, geographic location and other objective business considerations.
HERS AdvisorsNewBilling Specialist HERS AdvisorsBilling SpecialistLos Angeles, CA$95,000–$105,000 / yearHERS Advisors has partnered with an award-winning full-service law firm who has an immediate need for a Billing Specialist to work in their West Los Angeles, California office (hybrid). Requirements for Billing Specialist: 5+ years' accounting and eBilling experience in a law firm setting.
Vertical Careers, Inc.Billing Specialist for Global Professional Services firm Vertical Careers, Inc.Billing Specialist for Global Professional Services firmLos Angeles, CAYou will manage the workflow of client matter rate changes and new matter set-ups, while accomplishing these and other critical functions: Managing the workflow of client rate change and set-ups in their assigned region. The ideal candidate will have well-developed and professional interpersonal skills, ability to work in a team environment with a customer service focus, and analytical skills needed to correctly comprehend and communicate data.
Developmental PathwaysBilling Specialist Developmental PathwaysBilling SpecialistVan Nuys, CaliforniaIf you are an organized, detail-oriented professional with experience in healthcare or behavioral health billing, we encourage you to apply and make a difference with Developmental Pathways, Inc. #BillingJobs #HealthcareBilling #MedicalBilling #BehavioralHealth #ABABilling #VanNuysJobs #PartTimeJobs #InsuranceClaims #CaliforniaJobs. Our Administrative Support team members play a vital role in advancing our mission to make a difference in the lives of children with autism spectrum disorder and their families.
Patterns Behavioral Services, Inc.Billing Specialist Patterns Behavioral Services, Inc.Billing SpecialistFullerton, CA$47,840–$52,000You will serve as a key point of contact for billing-related inquiries, collaborating with internal teams and insurance providers to resolve issues and ensure smooth operations. Patterns Behavioral Services is seeking a detail-oriented and experienced Billing Specialist to support the accuracy and efficiency of our financial billing operations.
Ledgent Finance & AccountingBilling Specialist Ledgent Finance & AccountingBilling SpecialistWoodland Hills, California$70,000–$85,000This role is ideal for someone who is detail-oriented, comfortable working with large data sets, and experienced in billing systems and Excel. We are seeking a Billing Specialist to support a fast-paced, high-volume corporate billing environment.
Vertical Careers, Inc.Billing Specialist for stable and reputable Professional Services firm [Hybrid Schedule] Vertical Careers, Inc.Billing Specialist for stable and reputable Professional Services firm [Hybrid Schedule]Los Angeles, CAProactively monitor e-billing progress, including status reporting in e-billing systems and eBilling Hub, work-in-progress, client, matter and timekeeper set-ups, and other key process aspects. Electronic Billing: Responsible for preparing invoice file(s) sent to the client; inclusive of reviewing the file in eBilling Hub to verify accuracy and compliance with the client’s billing guidelines and resolution of e-billing issues.
Spread Your Wings.NewPayroll & Billing Specialist Spread Your Wings.Payroll & Billing SpecialistGarden Grove, CaliforniaThis position requires knowledge working with HR payroll systems and knowing Quick Solve Plus (QSP) is a plus processing payroll from 50 - 200 employees. Requirements:Must have at least one year of prior experience working in an office-setting, including experience with general office duties (filing, answering calls/emails, data entry, etc.).
Fawkes IDMLaw Firm Billing Specialist Fawkes IDMLaw Firm Billing SpecialistLos Angeles, CA$55,000–$90,000Managing the prebill to the final bill process; ensuring that billing attorneys receive accurate prebills and that they return their prebills in a timely manner; submitting finalized bills/eBills in the appropriate template format, adhering to the attorney and client specifications; and confirming the final bills have been submitted to the client and are posted in the accounting system. Collaborating with the eBilling Coordinators regarding new client account set-ups with eBilling requirements; collaborating with the Accounting Systems Administrator to update appropriate fields according to client billing guidelines; submitting invoices electronically, taking accountability for successful submission and troubleshooting issues; and proactively following-up regarding acceptance and timely payment of invoices.
Manatt Phelps & PhillipsBilling Specialist Manatt Phelps & PhillipsBilling SpecialistLos Angeles, CaliforniaIn order to determine whether Form I-9 documentation is valid, this employer uses E-Verify’s photo screening tool to match the photograph appearing on some permanent resident and employment authorization cards with the official U.S. Citizenship and Immigration Services’ (USCIS) photograph. MANATT, PHELPS & PHILLIPS LLP is one of the nation’s premier law and consulting firms known for quality and extraordinary commitment to clients & integrated, relationship-based services.
Adams & Martin GroupE-Billing Specialist for Law Firm Adams & Martin GroupE-Billing Specialist for Law FirmCerritos, California$75,000–$90,000This role is ideal for a detail-oriented professional with strong analytical and communication skills who thrives in a fast-paced legal environment. Manage the full billing cycle, including generating, reviewing, and distributing client invoices.
Tarzana Treatment Centers, Inc.Billing Specialist Tarzana Treatment Centers, Inc.Billing SpecialistTarzana, CAResponsible for billing and related input into needed data systems, ensuring the quality and accuracy of billing, correct coding and indexing of information, internal billing audits, transcription of provider notes as needed and overall maintenance and preservation of records for SAPC and DMH contracts. Tarzana Treatment Centers, Inc. is a non-profit organization, providing behavioral healthcare services including chemical dependency and mental health services.
Volunteers of America Los AngelesCalAIM Billing Specialist Volunteers of America Los AngelesCalAIM Billing SpecialistLos Angeles, CA$23.75–$25 / hourUnder direct supervision of CQI leadership and guidance of the CQI Billing and Records team, the CalAIM Billing Specialist I will be responsible for reviewing, submitting, and tracking claims for VOALAs Health Supportive Services division, consisting of Community Supports (CS) Housing (Housing Tenancy, Housing Deposit, Housing Navigation, and/or Recuperative Care) and Enhanced Care Management (ECM) programs, with the potential of additional CalAIM program inclusion. Ability to perform under circumstances of possible emotional stress and conflicts dealing with difficult, uncooperative, and potentially aggressive clients as VOALA serves the neediest of the needy in our programs which may include clients with homelessness, mental-illness, substance abuse, recently released from incarceration and other challenges.
Ledgent Finance & AccountingBILLING SPECIALIST Ledgent Finance & AccountingBILLING SPECIALISTWoodland Hills, California$75,000–$85,000 / hourWe are seeking a detail-oriented and highly organized Billing Specialist with strong NetSuite ERP experience to manage high-volume invoicing operations. This role is responsible for processing 500-750 invoices per month, ensuring accuracy, timeliness, and compliance with customer agreements.
ServproBilling Specialist ServproBilling SpecialistLos Angeles, CaliforniaExperience in Accounts Receivable (MUST)· Knowledge or experience Invoicing in QuickBooks· Comfortable dealing with numbers and the processing of financial information· Excellent knowledge of MS Office (particularly Excel) and QuickBooks · Results-driven, high degree of attention to detail and ability to multitask· Written and verbal communication skills are very important. We’re seeking self-motivated, proactive, responsible, and service-oriented teammates to join us in our mission of helping customers in their greatest moments of need by repairing and restoring homes and businesses with an industry-leading level of service.
Firstsource Solutions LtdSr. Revenue Cycle Billing Specialist Firstsource Solutions LtdSr. Revenue Cycle Billing SpecialistCARevenue Cycle Billing Specialist is to successfully collect on aging medical insurance claims, either in the office or at the client site. Evaluate the information received to determine which insurance to bill and attain necessary attachments or supporting documentation to send with each claim.
Guidehouse IncClaims (Billing) Specialist / Patient Account Representative - Healthcare Guidehouse IncClaims (Billing) Specialist / Patient Account Representative - HealthcareEl Segundo, CA$34,000–$56,000 / yearRepresentatives are responsible for maintaining knowledge, skills, and abilities that contribute to various accounting/administrative tasks involved in preparing billing data for agencies Guidehouse works with. Compensation decisions depend on a wide range of factors, including but not limited to skill sets, experience and training, security clearances, licensure and certifications, and other business and organizational needs.
HEALTH ATLAST WEST LASenior Medical Billing Specialist – Multi-Specialty (PM&R Focus) HEALTH ATLAST WEST LASenior Medical Billing Specialist – Multi-Specialty (PM&R Focus)Los Angeles, CA$20–$28 / hourWe are hiring a seasoned Medical Billing Specialist with direct, hands-on experience billing PM&R-based services in an outpatient, multi-provider environment. Health Atlast is a high-volume, integrated, multi-disciplinary healthcare organization in West Los Angeles.
Health Atlast West LaSenior Medical Billing Specialist – Multi-Specialty (PM&R Focus) Health Atlast West LaSenior Medical Billing Specialist – Multi-Specialty (PM&R Focus)Los Angeles, CaliforniaAfter seeing many patients placed on multiple medications by numerous providers without much coordination, HEALTH ATLAST founders Stephanie and Wayne Higashi, both doctors of chiropractic, found a need to create a multi-disciplinary approach to healing where doctors work together as one to optimize a patient's health. We are hiring a seasoned Medical Billing Specialist with direct, hands-on experience billing PM&R-based services in an outpatient, multi-provider environment.
Gibson DunnSenior Billing Specialist Gibson DunnSenior Billing SpecialistLos Angeles, New YorkDemonstrating strong understanding of e-billing requirements for clients and e-billing sites with varying complexity, effectively communicate those requirements to partners as needed to resolve e-billing issues and provide useful direction to eBilling team. Based in any of our U.S. offices, the Senior Billing Specialist will be responsible for managing all aspects of legal billing, including preparing, reviewing, and submitting invoices, ensuring accuracy and compliance with client and firm guidelines, and acting as a point of contact for partners and clients.
Vertical Careers, Inc.Billing Specialist [ Contingent] for stable and reputable Professional Services firm Vertical Careers, Inc.Billing Specialist [ Contingent] for stable and reputable Professional Services firmLos Angeles, CAPotential to convert Work schedule: Onsite x5 for the first couple of weeks then hybrid 2 days onsite. Strong communication skills and personable Working cross functional teams .
Adams & Martin GroupLegal Billing Specialist for AmLaw Firm - Hybrid! Adams & Martin GroupLegal Billing Specialist for AmLaw Firm - Hybrid!Los Angeles, California$80,000–$95,000A growing, nationally recognized full-service law firm is seeking a Legal Billing Coordinator to join its team. Bachelor's degree in Finance, Accounting, Business Administration, or related field (or equivalent experience).
TrueBlue IncBilling Specialist TrueBlue IncBilling SpecialistCARemote$21–$26.20 / hourWe are Optimistic, believing in solutions through innovation and collaboration; Passionate, dedicated to making a positive impact; Accountable, empowering people to take responsibility; Respectful, valuing diverse views and teamwork; and True to who we are and to the needs of our clients. Our well-known, established brands PeopleReady, PeopleManagement (SIMOS, StaffManagement, and Centerline Drivers), and PeopleScout, each have a unique focus to serve our customers varied needs.