Flagship Pioneering invents and builds platform companies, each with the potential for multiple products that transform human health, sustainability and beyond. Since its launch in 2000, Flagship has originated more than 100 companies. Many of these companies have addressed humanity’s most urgent challenges: vaccinating billions of people against COVID-19, curing intractable diseases, improving human health, preempting illness, and feeding the world by improving the resiliency and sustainability of agriculture.  

Flagship has been recognized twice on FORTUNE’s “Change the World” list, an annual ranking of companies that have made a positive social and environmental impact through activities that are part of their core business strategies and has been twice named to Fast Company’s annual list of the World’s Most Innovative Companies. Learn more about Flagship at www.flagshippioneering.com.

At Flagship, we accept impossible missions to enable bigger leaps. Our core values guide us through uncertainty and toward lasting impact.

Position Summary:

Reporting to the Controller, the Senior Accountant will be an instrumental player in the accounting and financial activities for a portfolio of Flagship entities as well as supporting business and operational initiatives. In this exciting role, the Senior Accountant will have exposure to a wide range of exciting strategies, accounting and financial reporting systems and activities, as well as the opportunity to work with the VP of Finance and leadership teams.

Key Responsibilities:

• Execute month-end, quarter-end, and year-end close activities in a timely and accurate manner, including preparation and posting of journal entries, balance sheet reconciliations, intercompany invoicing, account analyses, and accruals for multiple portfolio companies in accordance with the established close calendar.
• Partner with the Controller and FP&A team to support monthly financial reviews, maintain forecast models, and contribute to budgeting and forecasting initiatives.
• Develop and manage cash flow forecasts and oversee day-to-day cash management activities for a portfolio of companies.
• Support funding initiatives by preparing disclosure schedules and ensuring compliance with related requirements.
• Assist with company equity programs, including preparation of 409a valuation analysis support, cap table management, equity grants and related compliance & filings.
• Oversee and manage Expensify for employee expense reports from review to reimbursement, ensuring compliance with company policies.
• Maintain and reconcile financial data across multiple systems, including NetSuite, NSPB, Coupa, and LeaseQuery, and support the implementation and integration of new systems and processes as needed.
• Manage fixed assets and finance and operating leases, ensuring compliance with accounting standards and company policies.
• Coordinate and support annual audits (as applicable), statutory filings, debt compliance reporting, and investor reporting by ensuring timely preparation and availability of required documentation.
• Collaborate cross-functionally with internal teams, including Labs, FP&A, Accounts Payable, Legal, Procurement, HR, and Payroll—as well as external partners and investors to provide financial insights and operational support.
• Support company evolution, including company launch, scaling operations and mergers of existing portfolio companies.
• Be an active participant in implementing accounting policies and procedures to improve financial processes and ensure compliance with regulations.
• Assist with ad hoc projects and initiatives typical of fast-growing biotech companies.

Qualifications:

• Bachelor’s degree in Accounting or Finance
• CPA license a plus
• 4 years of accounting experience, with at least 2 years in public accounting or a high-growth tech/life sciences company 
• Strong knowledge of US GAAP
• Experience with accounting systems (e.g., NetSuite or similar ERP)
• Advanced Excel skills and strong attention to detail
• Ability to manage multiple projects in a fast-paced environment

We are an equal opportunity employer. All qualified applicants will be considered for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, disability, protected veteran status, or any other characteristic protected by law.

We recognize that great candidates often bring unique strengths without fulfilling every qualification. If you have some of the experience listed above but not all, please apply anyway. We are dedicated to building diverse and inclusive teams and look forward to learning more about your background and interest in Flagship.

Recruitment & Staffing Agencies: Flagship Pioneering and its affiliated Flagship Lab companies (collectively, “FSP”) do not accept unsolicited resumes from any source other than candidates. The submission of unsolicited resumes by recruitment or staffing agencies to FSP or its employees is strictly prohibited unless contacted directly by Flagship Pioneering’s internal Talent Acquisition team. Any resume submitted by an agency in the absence of a signed agreement will automatically become the property of FSP, and FSP will not owe any referral or other fees with respect thereto.

#LI-NM1

The salary range for this role is $88,000 - $121,000. Compensation for the role will depend on a number of factors, including a candidate’s qualifications, skills, competencies, and experience. Flagship Pioneering currently offers healthcare coverage, annual incentive program, retirement benefits and a broad range of other benefits. Compensation and benefits information is based on Flagship Pioneering's good faith estimate as of the date of publication and may be modified in the future.

Montai Therapeutics, Inc., is based in Cambridge, Massachusetts and was founded in 2019 by Flagship Labs, the innovation branch of Flagship Pioneering, which is a venture capital firm that invests in biotechnology, life sciences, health and sustainability companies. The Company is a privately held company focusing on its CONECTA^TM platform to identify new small molecule medicines known as Anthromolecule^TM therapeutics for chronic diseases. 

Montai is seeking an experienced and talented accounting professional to join a first-in-category organization. The Senior Accountant will be an instrumental player in the month end close, will be responsible developing and implementing new accounting policies and procedures to scale within the organization, provide business insights to our leaders to measure progress on company performance, and assist with enhancing companywide financial reports, including enhanced analytics, cash flow management and consolidated reporting. This role will report to the Controller.

Key Responsibilities:

• Perform and assist with month-end and quarter end close accounting tasks including preparation of journal entries ensuring compliance with US GAAP
• Conduct monthly and quarterly account reconciliations to ensure accurate reporting and ledger maintenance
• Review of P&L accounts to resolve classification issues
• Ensure that reconciliations, supporting schedules and analysis are completed on a timely basis and in accordance with the monthly closing schedule
• Partner with Controller to develop and update annual budget and monthly forecasts
• Preparation and assistance with month end analytical review of actual versus budget/forecast
• Provide Ad-Hoc Reporting and Analysis
• Monitor and review new accounting pronouncements and implement where necessary
• Responsible for annual fixed asset observation and asset tracking
• Assists with internal and external reporting and, when applicable, with drafting and tie-out of the financial statements
• Ensures internal controls compliance for the responsible area, including implementing improvements to enhance the efficiency of current controls
• Supports the external audit firm in their annual audit
• Supports income tax provision and tax return process
• Assists with specific projects and initiatives unique to a fast-growing biotechnology start-up, such as system implementations, updates and business process improvements and other ad hoc projects

Qualifications:

• Bachelor’s degree in accounting is required
• CPA and 2-3 years of Big Four public accounting experience is preferred
• 1-2 years of biotechnology or life science industry experience preferred
• Substantial experience with GAAP financial reporting
• Extensive experience with Microsoft Excel and Word
• Detail-oriented personality
• Ability to manage multiple projects in a fast-paced environment
• Experience with NetSuite a plus
• Must have excellent analytical skills, with very strong attention to detail
• Ability to work both independently and in a collaborative team setting
• Flexibility and ability to adapt to changing conditions and different culture
• Ability to work within and meet all deadlines while executing on multiple deliverables
• Ability to identify errors and root causes of errors, develop workable solutions or alternatives
• Flexible, personable team-player, comfortable in a fast-paced, small company environment
• Proven ability to set and meet ambitious deadlines, handle numerous multifaceted financial matters and see projects through to conclusion
• Strong written and verbal communication skills and demonstrated ability to work collaboratively with both scientists and management
• Ability to distill complexity and to communicate decisively with sound judgment
• Ability to self-motivate and function independently, driven towards superior effort and performance and the desire to work in a very dynamic environment

Location: Hybrid role in Cambridge, MA

Montai is committed to equal employment opportunity regardless of race, color, ancestry, religion, sex, national origin, sexual orientation, age, citizenship, marital status, disability, gender identity or Veteran status.

More About Flagship Pioneering

Flagship Pioneering is a bioplatform innovation company that invents and builds platform companies, each with the potential for multiple products that transform human health or sustainability. Since its launch in 2000, Flagship has originated and fostered more than 100 scientific ventures, resulting in more than $90 billion in aggregate value. Many of the companies Flagship has founded have addressed humanity’s most urgent challenges: vaccinating billions of people against COVID-19, curing intractable diseases, improving human health, preempting illness, and feeding the world by improving the resiliency and sustainability of agriculture.  Flagship has been recognized twice on FORTUNE’s “Change the World” list, an annual ranking of companies that have made a positive social and environmental impact through activities that are part of their core business strategies, and has been twice named to Fast Company’s annual list of the World’s Most Innovative Companies. Learn more about Flagship at www.flagshippioneering.com.

At Flagship, we recognize there is no perfect candidate. If you have some of the experience listed above but not all, please apply anyway. Experience comes in many forms, skills are transferable, and passion goes a long way. We are dedicated to building diverse and inclusive teams and look forward to learning more about your unique background.

Recruitment & Staffing Agencies: Flagship Pioneering and its affiliated Flagship Lab companies (collectively, “FSP”) do not accept unsolicited resumes from any source other than candidates. The submission of unsolicited resumes by recruitment or staffing agencies to FSP or its employees is strictly prohibited unless contacted directly by Flagship Pioneering’s internal Talent Acquisition team. Any resume submitted by an agency in the absence of a signed agreement will automatically become the property of FSP, and FSP will not owe any referral or other fees with respect thereto.

#LI-NM1

The salary range for this role is $88,000 - $121,000. Compensation for the role will depend on a number of factors, including a candidate’s qualifications, skills, competencies, and experience. Montai Therapeutics currently offers healthcare coverage, annual incentive program, retirement benefits and a broad range of other benefits. Compensation and benefits information is based on Montai Therapeutics's good faith estimate as of the date of publication and may be modified in the future.

Quotient is seeking a hands-on, highly experienced Vice President of Finance who has experience working in a private biotech company with both pre-clinical and clinical programs. The ideal candidate will have strong finance expertise, experience with technical and operational accounting, proven experience as a leader, and a demonstrated ability to build innovative finance teams and systems. This individual must be comfortable working independently in a resource-constrained environment while building out the finance function and also providing strategic financial guidance to the executive team.

The Vice President of Finance will be responsible for overseeing all aspects of accounting, financial operations, and compliance while contributing meaningfully to corporate strategy and long-term planning. This is a key leadership role within the company and is the primary steward of financial strategy, discipline, systems, and governance.

Responsibilities: 

• Initially serve as the company’s controller, overseeing all accounting operations, financial reporting, and internal controls; ensure compliance with GAAP and all applicable regulations, manage monthly, quarterly and annual close processes as well as tax and regulatory filings, and initiate/lead financial statement audits
• Partner with the CFO and leadership team to develop and refine the company’s financial strategy and long term operating plan; provide scenario modeling, budgets, forecasts, long range planning models and capital allocation recommendations, and support fundraising activities, investor relations and board-level financial reporting
• Implement and maintain innovative and scalable accounting and financial systems, processes and tools; oversee cash flow management, including tracking of R&D expenses, collaboration budgets and operational spend, and lead implementation of accounting and finance systems independent from the Flagship ecosystem
• Plan and build out a small internal finance team, fostering growth and accountability; develop and oversee launch of finance function independent of Flagship support, oversee and coordinate work of external vendors, including auditors, accounting consultants, tax advisors and payroll providers, ensuring vendors meet performance expectations, budgets and timelines

Qualifications:

Essential

• 15+ years of progressive finance and accounting experience, including senior leadership roles 
• Proven track record in a private life sciences/biotech company with both clinical and pre-clinical programs
• Strong understanding of GAAP and biotech-specific accounting issues, including R&D accruals and clinical trial accounting
• Experience leading budgeting, financial reporting and long range planning processes
• Experience building teams and system transitions/implementations
• Experience managing direct reports and external vendors
• Demonstrated ability to work independently in a fast-paced, entrepreneurial environment

Desirable

• CPA or MBA strongly preferred 
• Experience supporting fundraising activities (venture capital, crossover, IPO readiness)
• Understanding of and interest in utilizing AI and automation for finance 
• Familiarity with biopharma collaboration accounting and reporting as well as cost modeling for clinical development and pre-clinical programs

Values and Behaviors:

• Encourage respectful disagreement and cultivate open-minded, ego-free interactions to continuously push each other towards excellence
• Seek out diverse perspectives; practice active listening and genuine curiosity to ensure all contributions are valued, regardless of source
• Recognize the impact of your behavior, language and attitudes, and strive for balanced, meaningful exchanges that enhance mutual growth and understanding in all interactions
• Use a company-first mindset to guide decision-making; prioritize team over individual success
• Take calculated risks and challenge convention in the quest for exceptional outcomes

About Quotient:

Quotient Therapeutics is a privately-held, early stage company developing breakthrough medicines informed by natural somatic genetic diversity present in patients. Through our work in somatic genomics, we are forging a new status quo for biopharma research and development across a broad pipeline of internal and partnered programs.  

The company was founded by Flagship Pioneering, an innovative enterprise that conceives, creates, resources, and grows first-in-category life sciences companies. Flagship Pioneering has created over 100 groundbreaking companies over the past twenty years, all of which are pioneering novel and proprietary biological, industrial, and engineering approaches to solve major needs in human health and sustainability. These companies include Moderna (MRNA), Generate Biomedicines, Sana Biotechnology (SANA), Tessera Therapeutics, Evelo Biosciences (EVLO), Indigo Agriculture, Seres Therapeutics (MCRB), and Syros Pharmaceuticals (SYRS).

Quotient Therapeutics and Flagship Pioneering are committed to equal employment opportunity regardless of race, color, ancestry, religion, sex, national origin, sexual orientation, age, citizenship, marital status, disability, gender identity or Veteran status.

Recruitment & Staffing Agencies:

Quotient Therapeutics (“Quotient”) and Flagship Pioneering (“FSP”) do not accept unsolicited resumes from any source other than candidates. The submission of unsolicited resumes by recruitment or staffing agencies to Quotient, FSP or their employees is strictly prohibited unless contacted directly by Flagship Pioneering’s internal Talent Acquisition team. Any resume submitted by an agency in the absence of a signed agreement will automatically become the property of FSP, and FSP will not owe any referral or other fees with respect thereto.

The salary range for this role is $250,000 - $350,000. Compensation for the role will depend on a number of factors, including a candidate’s qualifications, skills, competencies, and experience. Quotient Therapeutics, Inc. currently offers healthcare coverage, annual incentive program, retirement benefits and a broad range of other benefits. Compensation and benefits information is based on Quotient Therapeutics, Inc.'s good faith estimate as of the date of publication and may be modified in the future.

CMT is looking for a Principal Android Engineer to help us change the world. CMT has helped protect over 65 million drivers and prevent over 126,000 crashes worldwide. We build AI to solve some of the most difficult challenges in mobility — understanding and reducing risk, detecting crashes, and getting people life-saving help. The problems are hard. The impact is real. No matter your role, your work will matter at CMT. This is a principal-level individual contributor role on the Android SDK team, focused on deep technical ownership, cross-functional tech leadership, and driving the architectural direction of CMT's Android SDK platform.

Responsibilities: 

• Partner with product managers to understand business directions and collaborate with product managers, technical leads and other stakeholders to develop project plans that meet business needs
• Own a significant component of the mobile technical stack at CMT 
• Train, guide, and mentor other developers on proper software development procedures and methods
• Participate in the hiring process 
• Cross team and service boundaries to solve technical and business problems
• Design and architect solutions that are maintainable, scalable, reliable and testable while keeping future business directions in mind 
• Lead code and design reviews 
• May lead project groups that are focused on a specific company objective or key result
• Improve company defined development and operational standards and processes
• Provide on-call support during business critical emergency scenarios. Support and troubleshoot production issues as needed. 
• Complete any additional tasks as they arise 

Qualifications: 

• Bachelor’s degree or equivalent years of experience and/or certification in a related field 
• 7+ years of relevant professional experience 
• Ability to do general development tasks on Linux and MacOS; fluency in a scripting language, like Python, Ruby, with the ability to learn more 
• Understanding of Agile development methodologies (specifically SCRUM) 
• Experience with different application architectures such as Model-View-Controller, MVVM, and VIPER
• Experience consuming and/or designing REST APIs 
• Experience building, developing and delivering Android or iOS mobile applications and SDKs
• Basic understanding of end-to-end technical solutions including backend systems
• Experience with continuous deployment, and test-driven development (TDD) 
• Skills required for Android developers: 
• Proficient in both Java and Kotlin with a strong understanding of concurrency concepts
• Experience with Android JetPack libraries 
• Experience with Kotlin coroutines and flows 
• Familiarity with third-party Android libraries like RxJava, Dagger 2, and Retrofit
• Fluency with the Gradle build system for Android 
• Skills required for iOS focused developers:
• Proficient in both Swift and Objective-C with a strong understanding of concurrency concepts
• Experience with iOS Frameworks and development using XCode 
• Familiarity with third-party iOS libraries 
• Fluency with cocoapods or Swift Package Manager

Nice to Haves:

• Actively uses AI coding tools in development work, can critically evaluate AI-generated code for logical errors, edge cases, and security or reliability risks, and can explain and take full ownership of any code incorporated into their work.
• Previous experience developing and maintaining SDKs or mobile platforms consumed by external developers, including managing API versioning, backward compatibility, and developer ergonomics.
• Experience with mobile observability practices, including custom logging pipelines, crash reporting, and metrics collection with low overhead on devices.
• Experience with background processing and battery optimization on Android, including managing OS-level restrictions such as Doze mode, App Standby, and foreground service requirements.
• Demonstrated history of technical leadership without authority, including driving architectural decisions, mentoring peers, and influencing engineering direction across teams.

Compensation and Benefits: 

• Fair and competitive salary based on skills and experience, and annual performance bonus 
• Equity may be awarded in the form of Restricted Stock Units (RSUs) 
• Medical, Dental, Vision and Life Insurance, matching 401k, short-term & long-term disability and parental leave 
• Unlimited Paid Time Off including vacation, sick days & public holidays 
• Flexible scheduling and work from home policy depending on role and responsibilities

Base Salary Range

• The base salary range for this position is: $167,200 to $209,000. This range is specifically for Cambridge, MA

Additional Perks:

• Work on a mission with real impact: crashes prevented, injuries avoided, lives protected around the world
• Join an industry leader — 65 million drivers protected, powering 140+ programs across 25 countries
• Be part of the team inventing the future of mobility and road safety
• Move fast, own outcomes, do work that matters
• High ownership, small teams, and direct access to leadership — no layers between your work and its impact
• Unlimited PTO, flexible scheduling, competitive salary, annual performance bonus, RSUs, and full benefits including medical, dental, vision, and 401k match
• Summer Fridays
• Join one of our employee resource groups: Black, AAPI, LGBTQIA+, Women, Book Club, and Health & Wellness
• Comprehensive wellness, education, and employee assistance programs

Commitment to Diversity and Inclusion:

At CMT, we believe the best ideas come from a mix of backgrounds and perspectives. 

We are an equal-opportunity employer committed to creating a workplace and culture where everyone feels valued, respected, and empowered to bring their unique talents and perspectives. Diversity is essential to our success, and we actively seek candidates from all backgrounds to join our growing team. 

We do not discriminate based on race, religion, color, national origin, gender, sexual orientation, age, marital status, veteran status or disability state. CMT is headquartered in Cambridge, MA. To learn more, visit www.cmtelematics.com and follow us on X @cmtelematics.

About Cambridge Mobile Telematics:

Cambridge Mobile Telematics (CMT) is the world’s largest telematics and AI company for safer mobility. Its mission is to make the world’s roads and drivers safer. The company’s AI-driven platform, DriveWell Fusion®, proactively identifies and reduces driving risk, leading to fewer crashes and injuries. To date, CMT’s technology has helped prevent over 126,000 crashes worldwide. CMT enables partners to measure risk, detect crashes, provide life-saving assistance, and streamline claims. Headquartered in Cambridge, MA, CMT operates globally with offices in Budapest, Hungary; Chennai, India; Seattle, Washington; Tokyo, Japan; and Zagreb, Croatia. Learn more at www.cmt.ai.

Montai Therapeutics, Inc., is based in Cambridge, Massachusetts and was founded in 2019 by Flagship Labs, the innovation branch of Flagship Pioneering, which is a venture capital firm that invests in biotechnology, life sciences, health and sustainability companies. The Company is a privately held company focusing on its CONECTA^TM platform to identify new small molecule medicines known as Anthromolecule^TM therapeutics for chronic diseases. 

Montai is seeking an experienced and talented accounting professional to join a first-in-category organization. The Senior Accountant will be an instrumental player in the month end close, will be responsible developing and implementing new accounting policies and procedures to scale within the organization, provide business insights to our leaders to measure progress on company performance, and assist with enhancing companywide financial reports, including enhanced analytics, cash flow management and consolidated reporting. This role will report to the Controller.

Key Responsibilities:

• Perform and assist with month-end and quarter end close accounting tasks including preparation of journal entries ensuring compliance with US GAAP
• Conduct monthly and quarterly account reconciliations to ensure accurate reporting and ledger maintenance
• Review of P&L accounts to resolve classification issues
• Ensure that reconciliations, supporting schedules and analysis are completed on a timely basis and in accordance with the monthly closing schedule
• Partner with Controller to develop and update annual budget and monthly forecasts
• Preparation and assistance with month end analytical review of actual versus budget/forecast
• Provide Ad-Hoc Reporting and Analysis
• Monitor and review new accounting pronouncements and implement where necessary
• Responsible for annual fixed asset observation and asset tracking
• Assists with internal and external reporting and, when applicable, with drafting and tie-out of the financial statements
• Ensures internal controls compliance for the responsible area, including implementing improvements to enhance the efficiency of current controls
• Supports the external audit firm in their annual audit
• Supports income tax provision and tax return process
• Assists with specific projects and initiatives unique to a fast-growing biotechnology start-up, such as system implementations, updates and business process improvements and other ad hoc projects

Qualifications:

• Bachelor’s degree in accounting is required
• CPA and 2-3 years of Big Four public accounting experience is preferred
• 1-2 years of biotechnology or life science industry experience preferred
• Substantial experience with GAAP financial reporting
• Extensive experience with Microsoft Excel and Word
• Detail-oriented personality
• Ability to manage multiple projects in a fast-paced environment
• Experience with NetSuite a plus
• Must have excellent analytical skills, with very strong attention to detail
• Ability to work both independently and in a collaborative team setting
• Flexibility and ability to adapt to changing conditions and different culture
• Ability to work within and meet all deadlines while executing on multiple deliverables
• Ability to identify errors and root causes of errors, develop workable solutions or alternatives
• Flexible, personable team-player, comfortable in a fast-paced, small company environment
• Proven ability to set and meet ambitious deadlines, handle numerous multifaceted financial matters and see projects through to conclusion
• Strong written and verbal communication skills and demonstrated ability to work collaboratively with both scientists and management
• Ability to distill complexity and to communicate decisively with sound judgment
• Ability to self-motivate and function independently, driven towards superior effort and performance and the desire to work in a very dynamic environment

Location: Hybrid role in Cambridge, MA

Montai is committed to equal employment opportunity regardless of race, color, ancestry, religion, sex, national origin, sexual orientation, age, citizenship, marital status, disability, gender identity or Veteran status.

More About Flagship Pioneering

Flagship Pioneering is a bioplatform innovation company that invents and builds platform companies, each with the potential for multiple products that transform human health or sustainability. Since its launch in 2000, Flagship has originated and fostered more than 100 scientific ventures, resulting in more than $90 billion in aggregate value. Many of the companies Flagship has founded have addressed humanity’s most urgent challenges: vaccinating billions of people against COVID-19, curing intractable diseases, improving human health, preempting illness, and feeding the world by improving the resiliency and sustainability of agriculture.  Flagship has been recognized twice on FORTUNE’s “Change the World” list, an annual ranking of companies that have made a positive social and environmental impact through activities that are part of their core business strategies, and has been twice named to Fast Company’s annual list of the World’s Most Innovative Companies. Learn more about Flagship at www.flagshippioneering.com.

At Flagship, we recognize there is no perfect candidate. If you have some of the experience listed above but not all, please apply anyway. Experience comes in many forms, skills are transferable, and passion goes a long way. We are dedicated to building diverse and inclusive teams and look forward to learning more about your unique background.

Recruitment & Staffing Agencies: Flagship Pioneering and its affiliated Flagship Lab companies (collectively, “FSP”) do not accept unsolicited resumes from any source other than candidates. The submission of unsolicited resumes by recruitment or staffing agencies to FSP or its employees is strictly prohibited unless contacted directly by Flagship Pioneering’s internal Talent Acquisition team. Any resume submitted by an agency in the absence of a signed agreement will automatically become the property of FSP, and FSP will not owe any referral or other fees with respect thereto.

#LI-NM1

The salary range for this role is $88,000 - $121,000. Compensation for the role will depend on a number of factors, including a candidate’s qualifications, skills, competencies, and experience. Montai Therapeutics currently offers healthcare coverage, annual incentive program, retirement benefits and a broad range of other benefits. Compensation and benefits information is based on Montai Therapeutics's good faith estimate as of the date of publication and may be modified in the future.