Cumru TownshipBusiness/Finance Administrator Cumru TownshipBusiness/Finance AdministratorMohnton, PA$95,000–$115,000 / yearFull timeResponsibilities include the following: Assist the Manager in budgeting and capital programing, Prepare financial reports, Oversee Township reserves and investments, Manage cash flow, Assist in the management of accounts payable and receivable, Assist with audits, Perform other business and financial tasks as assigned. Cumru Township is seeking an experienced, collaborative financial leader to serve as the Business/Finance Administrator.
JobotNewRegional Controller JobotRegional ControllerNewark, DE$110,000–$125,000 / 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. Oversee and manage all regional financial operations including but not limited to monthly reporting, entries, ledger, income statement, financials, monthly cash flow, and annual budget.
Company ConfidentialAccounting & Finance Director Company ConfidentialAccounting & Finance DirectorGap, PAFull timeLead day-to-day accounting and financial reporting for an assigned business unit or siteOwn the monthly close process, ensuring timely, accurate financial statementsPartner with Operations to support cost control, productivity, and profitability initiativesDevelop and manage annual budgets, forecasts, and variance analysisTranslate financial results into clear insights for non-financial stakeholdersEstablish and improve internal controls, policies, and financial processesBuild, mentor, and oversee a local finance/accounting teamServe as a trusted finance partner to site leadership and corporate finance. Bachelor’s degree in Accounting, Finance, or related field8+ years of progressive experience in accounting and/or financePrior leadership experience managing or developing accounting teamsBackground in manufacturing, industrial, construction, or related operations-based environmentsDemonstrated ability to work cross-functionally with Operations or Supply Chain teamsStrong understanding of financial reporting, budgeting, and performance analysisComfortable operating in a hands-on, onsite leadership role.
JobotFinance Manager - Cost Accounting JobotFinance Manager - Cost AccountingLancaster, PA$95,000–$120,000Full timeInformation 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. As an Operations Cost Accounting Finance Manager (Distribution & Logistics) you will own the financial engine behind a high-volume distribution and logistics network and directly influence performance at scale.
Millersville UniversityTemporary, Part-Time Finance Instructors - (Unsolicited) Millersville UniversityTemporary, Part-Time Finance Instructors - (Unsolicited)millersville, PAUse computer for email, obtain information on websites, prepare class documents, grade papers, submit final grades online and other duties related to teaching and advising students and serving the department, college, university and community. Teach courses face-to-face at the higher education level using lectures, demonstrations, class discussion, using online tools and/or equipment and/or other appropriate tools appropriate modes of education delivery.
LanceSoft IncFinance Manager - Level 2 US_AGS LanceSoft IncFinance Manager - Level 2 US_AGSMarietta, PA$1–$57.79 / hourReporting to the Site Finance Head, this role supports financial planning, reporting, compliance, and control activities for the Marietta manufacturing site, with specific responsibility for finance business partnering for Engineering, Planning, and Logistics teamSupport site financial processes, reporting, and control activities and provide coverage for the Site Finance Head as needed. Provide primary finance support to Engineering, Planning, and Logistics for budget development, forecasting, variance analysis, and cost center management.
JPMorgan Chase Bank, N.A.Strategic Finance Project, Senior Associate JPMorgan Chase Bank, N.A.Strategic Finance Project, Senior AssociateNewark, DEFull timeAs a Business Analysis Associate on the Finance Project Team - Strategic Accounting, you will play a crucial role in supporting our finance organization by working closely with various teams to ensure accounting requirements are met. JPMorganChase, one of the oldest financial institutions, offers innovative financial solutions to millions of consumers, small businesses and many of the world's most prominent corporate, institutional and government clients under the J.P.
JPMorgan Chase Bank, N.A.Firmwide Finance Business Architecture - Product Owner - Associate JPMorgan Chase Bank, N.A.Firmwide Finance Business Architecture - Product Owner - AssociateNewark, DEFull timeAs a Product Owner on the Business Architecture team, you will work closely with Line of Business stakeholders, data Subject Matter Experts (SMEs), Consumers and technology teams across Finance, Credit Risk & Treasury and the various Program Management teams. Participate in end-to-end project strategy discussions and support develop and deliver plans for successful project delivery of firmwide and LOB change events impacting Finance, Credit and Treasury reporting.
JPMorgan Chase & CoFirmwide Finance Business Architecture - Product Owner - Associate JPMorgan Chase & CoFirmwide Finance Business Architecture - Product Owner - AssociateNewark, DERequired Qualifications, Capabilities, and Skills: Bachelor's degree 3+ years of project management and business analysis experience and process re-engineering Proven experience in supporting delivery of large complex programs and building senior stakeholder relationships Ability to quickly learn and assimilate business and technical knowledge Strong organizational skills and ability to manage multiple streams of work concurrently Must be detail oriented, highly responsible and able to work with tight deadlines Strong written and verbal communication skills, with ability to tailor messaging to various audiences Ability to lead, influence, and build strong relationships with partner teams. Preferred Qualifications, Capabilities, and Skills: Knowledge and experience of traditional credit (Loans, Deposits, Cash) and trading products (Derivatives and Securities) is a plus Previous experience in Finance, Risk or Operations functions is a plus Experience with Agile delivery and the JIRA tool is a plus Solid understanding of Financial and/or Regulatory reporting processes; understanding of Liquidity, Credit Reporting related data is a plus Knowledge of Cloud is an advantage Knowledge of Tableau or other business intelligence tools preferred.
HERTRICH Family of Automobile DealershipsNewAutomotive Sales / Finance / Desk Manager - Newark Nissan HERTRICH Family of Automobile DealershipsAutomotive Sales / Finance / Desk Manager - Newark NissanNewark, DEThe Hertrich Family of Dealerships is actively hiring experienced Sales Managers, Finance Managers, and Desk Managers to join our high-performing leadership team. If you're a driven leader who thrives in a fast-paced dealership environment and wants more income, more responsibility, and long-term career growth, this is your opportunity.
The Salvation Army Eastern TerritoryFinance/HR Clerk The Salvation Army Eastern TerritoryFinance/HR ClerkYork, PennsylvaniaPennsylvania's Child Protective Services Law requires that all prospective employees complete the following clearance and background checks: PA Child Abuse History Clearance, PA State Police Criminal Record Check, and PA DHS Criminal Record/Fingerprint Check. Position Overview: Responsible to manage Income and Expense transmittals to the Bookkeeper and EPA Departments who handle these items.
TaitERP Finance Technical Lead TaitERP Finance Technical LeadLititz, PAFull timeTAIT’s 20 global offices have developed iconic productions and experiences in over 30 countries, all seven continents, and even outer space for renowned performers, theme parks, exhibits, and venues across the globe, including partnerships with Taylor Swift, Cirque Du Soleil, Royal Opera House, Nike, NASA, Bloomberg, Google, Beyoncé, and The Olympics. Lead and contribute to the implementation of the ERP system across multiple locations, with a primary focus on financial modules such as General Ledger, Accounts Payable, Accounts Receivable, Fixed Assets, Cost Accounting, Procurement, Budgeting, and Financial Reporting.
JPMorgan Chase & CoConsumer & Community Banking Finance Integration Project Manager - Associate JPMorgan Chase & CoConsumer & Community Banking Finance Integration Project Manager - AssociateNewark, DERequired Qualifications, Capabilities, and Skills: • Bachelor's degree • 2+ years in accounting within financial services; experience with project lifecycle and financial product integration • Strong analytical skills with ability to understand and draw conclusions from complex data, help to define solutions with a control mindset, and effectively communicate them to project stakeholders • Strong team-orientation, partnership, and leadership skills; experience working with multiple stakeholders in driving strategic decisions and preparing succinct presentations • Highly disciplined, self-motivated, delivery-focused individual who can work in a high pressure & fast-paced environment • Ability to quickly learn and assimilate accounting, business, and technical knowledge • Strong written and verbal communication skills, with ability to tailor messaging to various audiences • Proficiency in MS Excel, MS PowerPoint, and MS Teams. Team activities include conducting impact assessments, defining business and technology requirements, creating testing strategies, supporting end-to-end testing, and documenting changes to establish new operating models.
Alphanumeric Systems, IncFinance Manager Alphanumeric Systems, IncFinance ManagerMarietta, PA$48–$55 / hourThis role will serve as the primary finance business partner for Engineering, Planning, and Logistics teams, supporting operational decision-making, forecasting, cost analysis, and financial reporting activities. The ideal candidate will bring strong manufacturing finance experience, analytical capability, and the ability to collaborate cross-functionally in a fast-paced operational environment.
JPMorgan Chase Bank, N.A.Finance and Business Management - Associate JPMorgan Chase Bank, N.A.Finance and Business Management - AssociateNewark, DEFull timeExperience supporting finance workstreams on projects (e.g., new product implementations, platform enhancements), assisting with requirements, documenting controls, executing UAT, tracking issues, and providing support under guidance. Our history spans over 200 years and today we are a leader in investment banking, consumer and small business banking, commercial banking, financial transaction processing and asset management.
TaitNewProject Finance Business Partner (Producing) TaitProject Finance Business Partner (Producing)Lititz, PAFull timeTAIT’s 20 global offices have developed iconic productions and experiences in over 30 countries, all seven continents, and even outer space for renowned performers, theme parks, exhibits, and venues across the globe, including partnerships with Taylor Swift, Cirque Du Soleil, Royal Opera House, Nike, NASA, Bloomberg, Google, Beyoncé, and The Olympics. Operating alongside project teams, but independent from delivery pressures, the role strengthens financial discipline, improves forecast reliability, and ensures consistent application of commercial and accounting principles across complex, evolving project scopes.
SHARP ENERGYSAP Finance Architect (Utilities) SHARP ENERGYSAP Finance Architect (Utilities)Elizabethtown, PAYour role in our success: We are seeking an experienced SAP Finance Architect with a strong background in the Utilities industry to lead the design, build, and support of end-to-end finance processes within our SAP landscape. Lead integration efforts between SAP Finance and edge systems (Utilities International, PowerPlan, BlackLine, GIS, Payment, Bill Print, Credit and Collection applications, etc.).
JPMorgan Chase Bank, N.A.Data Quality Execution Associate - Corporate Finance & Treasury and Chief Investment Office JPMorgan Chase Bank, N.A.Data Quality Execution Associate - Corporate Finance & Treasury and Chief Investment OfficeNewark, DEFull timePartner with business process owners, data owners, control managers, technology, and other data office teams to identify root cause and impacted applications/processes; progress items to meet service-level timelines. As a Data Quality Execution Associate in Corporate Finance & Treasury and Chief Investment Office, you ensure high-quality, fit-for-purpose data that enables financial reporting, risk management, and decision making.
JPMorgan Chase Bank, N.A.Corporate Finance - Core Services Product Owner - Senior Associate JPMorgan Chase Bank, N.A.Corporate Finance - Core Services Product Owner - Senior AssociateNewark, DEFull timeA key objective of the Business Architecture Team is to manage the delivery of large scale infrastructure programs and business process change management events to ensure accurate, complete and consistent data is readily available for both internal financial reporting and external regulatory reporting purposes, consumed by both LOB stakeholders and corporate groups. As a Finance Product Owner Associate on the Business Architecture Team, you will work closely with Line of Business stakeholders, data Subject Matter Experts (SMEs), Consumers and technology teams across Finance, Credit Risk & Treasury and the various Program Management teams.
Flagger Force, LLCSenior Software Engineer - Finance Flagger Force, LLCSenior Software Engineer - FinanceHummelstown, PennsylvaniaResponsibilities: Financial Systems Integration: Architect and manage integrations between core traffic control applications and financial systems or ERP platforms to ensure seamless data flow for billing and payroll. Stakeholder Collaboration: Partner directly with the Financial team, Product Managers, and Engineering leadership to translate complex fiscal requirements into technical specifications and Jira work items.
University of PennsylvaniaAssociate Director of Finance and Revenue Cycle University of PennsylvaniaAssociate Director of Finance and Revenue CycleKennett Square, PA$91,000–$130,000 / yearReporting to the Senior Director of Finance – Clinical Enterprise and supporting both Central Finance and Hospital leadership, the role ensures efficient and compliant financial management of all business activities, with emphasis on: acting as a critical operational link between frontline teams and senior leadership, developing and monitoring key performance indicators, supporting revenue cycle operations, and identifying/optimizing financial processes when applicable. The position serves as a key liaison between frontline operational teams and senior leadership, with emphasis on developing and monitoring key financial and operational performance indicators, supporting revenue cycle integrity, optimizing business workflows, and providing data-driven decision support.
JPMorgan Chase Bank, N.A.Finance Project Team - Project Manager - Vice President JPMorgan Chase Bank, N.A.Finance Project Team - Project Manager - Vice PresidentNewark, DEFull timewill not provide any assistance or sign any documentation in support of any other form of immigration sponsorship or benefit, including optional practical training (OPT) or curricular practical training (CPT)JPMorganChase, one of the oldest financial institutions, offers innovative financial solutions to millions of consumers, small businesses and many of the world's most prominent corporate, institutional and government clients under the J.P. Our history spans over 200 years and today we are a leader in investment banking, consumer and small business banking, commercial banking, financial transaction processing and asset management.
JPMorgan Chase Bank, N.A.Corporate Finance - Data Science Product Associate JPMorgan Chase Bank, N.A.Corporate Finance - Data Science Product AssociateNewark, DEFull timeAs a Data Science Product Associate in the Firmwide Finance Business Architecture Core Services Team, you transform complex business needs into analytics-driven features your users love. JPMorganChase, one of the oldest financial institutions, offers innovative financial solutions to millions of consumers, small businesses and many of the world's most prominent corporate, institutional and government clients under the J.P.
JPMorgan Chase Bank, N.A.Finance Project Team - Project Manager - Senior Associate JPMorgan Chase Bank, N.A.Finance Project Team - Project Manager - Senior AssociateNewark, DEFull timeOur history spans over 200 years and today we are a leader in investment banking, consumer and small business banking, commercial banking, financial transaction processing and asset management. JPMorganChase, one of the oldest financial institutions, offers innovative financial solutions to millions of consumers, small businesses and many of the world's most prominent corporate, institutional and government clients under the J.P.
Alpha NumericFinance Manager Alpha NumericFinance ManagerMarietta, PA$48–$55 / hourThis role will serve as the primary finance business partner for Engineering, Planning, and Logistics teams, supporting operational decision-making, forecasting, cost analysis, and financial reporting activities. The ideal candidate will bring strong manufacturing finance experience, analytical capability, and the ability to collaborate cross-functionally in a fast-paced operational environment.
Eurofins Scientific SEBusiness Support and Finance Internships Eurofins Scientific SEBusiness Support and Finance InternshipsLancaster, PAOpportunities are available for individual's seeking the ability to learn within their chosen degree field in a strong team environment that recognizes and encourages outstanding performance: Accounting & Finance Billing & Data Entry Customer Service Representatives Administrative Assistance Payroll Administration Human Resources & Talent Acquisition Marketing & Content Specialists Project Management Environmental Health and SafetyQualifications: Resume and Cover letter outlining your desired area for internship* Enrolled full time in a Bachelors degreed program that aligns with the your chosen area of interestAdditional Information: As a Eurofins intern, you will become part of a company that has received national recognition as a great place to work! Eurofins is one of the market leaders in certain testing and laboratory services for genomics, discovery pharmacology, forensics, advanced material sciences and in the support of clinical studies, as well as having an emerging global presence in Contract Development and Manufacturing Organisations.
Veterans Sourcing GroupAsset Reference Data Analyst (Entry Level) Veterans Sourcing GroupAsset Reference Data Analyst (Entry Level)Newark, DEThe Asset Reference Data Analyst will be part of the Instrument Reference Data Operations team, responsible for delivering high-quality securities reference data across multiple lines of business. This team operates as a center of excellence, sourcing, validating, and distributing instrument data used in trading, risk management, fund valuation, settlement, and regulatory reporting.
Flagger Force, LLCFinancial Analyst Flagger Force, LLCFinancial AnalystHummelstown, PennsylvaniaThis role partners closely with cross-functional teams to analyze performance, identify trends, and drive improvements in profitability, efficiency, and operational effectiveness. The Financial Analyst plays a key role in budgeting, forecasting, performance reporting, and data analysis while ensuring accuracy, consistency, and timeliness of financial information.
Veterans Sourcing GroupLoan Servicing Specialist (Entry Level) Agency Servicing Veterans Sourcing GroupLoan Servicing Specialist (Entry Level) Agency ServicingNewark, DEThis role involves transaction processing, reconciliations, and working closely with internal teams, lenders, and clients to ensure accurate loan servicing and compliance with credit agreements. Required Skills & Qualifications: Strong client servicing and communication skills (ability to interact with senior stakeholders/C-level) .
Armstrong CeilingsNewFinancial Analyst Job Armstrong CeilingsFinancial Analyst JobLancaster, PA$62,370–$100,000 / yearWe are committed to: Engaging a diverse, purpose-driven workforce; Transforming buildings from structures that shelter into structures that serve and preserve the health and well-being of people and planet; Pursuing sustainable, innovative solutions for spaces where we live, work, learn heal and play; Being a catalyst for change with all of our stakeholders; and. Reporting to the Senior Manager, Ceilings & Walls FP&A, the Financial Analyst – FP&A is a key member of the FP&A team responsible for financial planning, forecasting, performance management, and supporting strategic decision-making across the business.
Penske LogisticsNewSenior Accounting Analyst Penske LogisticsSenior Accounting AnalystReading, PAWillingness to travel as necessary, work the required schedule, work at the specific location required, complete Penske employment application, submit to a background investigation (to include past employment, education, and criminal history) and drug screening are required. A thorough understanding of internal controls and the ability to query, analyze data, and map detailed processes coupled with analytical skills will enable the associate to draw clear and concise conclusions and identify improvement opportunities.
Wayne BankFinancial Analyst Wayne BankFinancial AnalystPADuties: Prepares and analyzes monthly, quarterly, and annual financial reports for management and the Board of Directors while monitoring key performance indicators (KPIs) such as net interest margin, loan/deposit growth, efficiency ratio, and capital ratios. Supports internal and external audit processes, ensures compliance with GAAP and FFIEC guidance, and assists with asset/liability management (ALCO) processes including interest rate risk modeling and liquidity stress testing.
ExelonFinancial Analyst - PHISCO (Hybrid) ExelonFinancial Analyst - PHISCO (Hybrid)Newark, DEWe are a Fortune 200 company, 20,000 colleagues strong serving more than 10.7 million customers at six energy companies -- Atlantic City Electric (ACE), Baltimore Gas and Electric (BGE), Commonwealth Edison (ComEd), Delmarva Power & Light (DPL), PECO Energy Company (PECO), and Potomac Electric Power Company (Pepco). This position also plays an integral role in building and maintaining PHI’s Transmission and Distribution forecasted formula rate, rate case and capital tracker models, ensuring accurate financial statement reporting and supporting regulatory rate filings.
Apollo Technology Solutions LLCNewSr. SAP Functional Consultant- Treasury Apollo Technology Solutions LLCSr. SAP Functional Consultant- TreasuryMIddletown, PARequired Certifications:Preferred certifications include one or more of the following: SAP Certified Application Associate - SAP S/4HANA Financial Accounting. Education:Bachelor's degree in: Finance, Accounting, Business Administration, Information Systems, Economics, Related discipline.
Apollo Technology Solutions LLCNewJunior. SAP Functional Consultant- Treasury Apollo Technology Solutions LLCJunior. SAP Functional Consultant- TreasuryMiddletown, PARequired Certifications:Preferred certifications include one or more of the following: SAP Certified Application Associate - SAP S/4HANA Financial Accounting. Education:Bachelor's degree in: Finance, Accounting, Business Administration, Information Systems, Economics, Related discipline.
Apollo Technology Solutions LLCNewSAP Functional Consultant- Treasury Apollo Technology Solutions LLCSAP Functional Consultant- TreasuryMiddletown, PARequired Certifications:Preferred certifications include one or more of the following: SAP Certified Application Associate - SAP S/4HANA Financial Accounting. Education:Bachelor's degree in: Finance, Accounting, Business Administration, Information Systems, Economics, Related discipline.
Veterans Sourcing GroupFinancial Operations / Reference Data Analyst Veterans Sourcing GroupFinancial Operations / Reference Data AnalystNewark, DEThis role focuses on financial data operations and reference data management, ensuring accuracy, quality, and timely delivery of data used across business functions. The position requires strong analytical skills, attention to detail, and collaboration with internal teams and data vendors.
Flagger Force, LLCNewBusiness Analyst Flagger Force, LLCBusiness AnalystHummelstown, PennsylvaniaThis role partners closely with cross-functional teams to analyze performance, identify trends, and drive improvements in profitability, efficiency, and operational effectiveness. The Financial Analyst plays a key role in budgeting, forecasting, performance reporting, and data analysis while ensuring accuracy, consistency, and timeliness of financial information.
Fulton Financial CorpFinancial Accounting Manager Fulton Financial CorpFinancial Accounting ManagerLancaster, PA$124,400–$207,300 / yearThe incumbent in this position will have a strong technical accounting background, including understanding of balance sheet derivatives, mortgage servicing rights (MSR), corporate tax accounting, fixed assets, lease accounting, sale-leaseback transactions, equity method investments, branch-related transactions and business combination accounting. The primary responsibility of this position is to oversee financial accounting and month-end activities for the holding company, bank, and non-bank subsidiary entities, including staff management, design and execution of internal controls (SOX), and monthly variance commentary.
Armstrong CeilingsTechnical Accounting Analyst Job Armstrong CeilingsTechnical Accounting Analyst JobLancaster, PA$59,000–$90,000 / yearWe are committed to: Engaging a diverse, purpose-driven workforce; Transforming buildings from structures that shelter into structures that serve and preserve the health and well-being of people and planet; Pursuing sustainable, innovative solutions for spaces where we live, work, learn heal and play; Being a catalyst for change with all of our stakeholders; and. At home, at work, in healthcare facilities, classrooms, stores, or restaurants, we offer interior solutions that help to enhance comfort, save time, improve building efficiency and overall performance, and create beautiful spaces.
JPMorgan Chase Bank, N.A.Firmwide Financial Control - Securitized Product Group Analyst JPMorgan Chase Bank, N.A.Firmwide Financial Control - Securitized Product Group AnalystNewark, DEFull timewill not provide any assistance or sign any documentation in support of any other form of immigration sponsorship or benefit, including optional practical training (OPT) or curricular practical training (CPT).JPMorganChase, one of the oldest financial institutions, offers innovative financial solutions to millions of consumers, small businesses and many of the world's most prominent corporate, institutional and government clients under the J.P. Some of the most common functions and activities you will own are balance sheet reconciliation / certification, balance sheet substantiation and General Ledger Reconciliation and Substantiation (GLRS) reporting and governance, inter-entity control & governance, manual accounting / bookings to the General Ledger, and operating systems and the month end close process and coordination.
Fulton BankSenior Treasury Analyst Fulton BankSenior Treasury AnalystLancaster, Pennsylvania$81,200–$135,300 / yearResponsibilities: Participate in the investment back-office support function for Funds Management, including portfolio accounting, investment and derivative trade processing and settlement, providing added depth in reviewing processes for accuracy and efficiency and supporting improvements where appropriate. The incumbent will manage daily funding activities with limited oversight, partner with business unit leaders to ensure accurate forecasting and strong operations, contribute to process improvements, and support Treasury's relationships with internal and external partners.
Texas State Library and Archives CommisionNewCost Accounting Supervisor Texas State Library and Archives CommisionCost Accounting SupervisorLancaster, PAEvaluate and implement continuous improvements to the financial systems and processes to ensure reliability and consistency with Arconic policies and procedures, and efficient and timely responses. Experience in data base query tools such as Microsoft Access, Oracle Discoverer, Hyperion, Essbase, Smartview and related programs.
TaitNewSenior Financial Planning & Analysis Analyst TaitSenior Financial Planning & Analysis AnalystLititz, PAFull timeTAIT’s 20 global offices have developed iconic productions and experiences in over 30 countries, all seven continents, and even outer space for renowned performers, theme parks, exhibits, and venues across the globe, including partnerships with Taylor Swift, Cirque Du Soleil, Royal Opera House, Nike, NASA, Bloomberg, Google, Beyoncé, and The Olympics. Develop and maintain global dashboards and executive-level reports highlighting progress on active projects, identifying risk of overspend; monitor actual versus forecasted spend.