Senior Accountant
Zero Impact Energy · Newport Beach, CA · 1 mo ago
On-siteFinanceFull-time
We need to output HTML fragment with sections: Benefits, About Us (maybe as About the role? Actually "About Us" is a section heading; we can use for section headings (e.g. About the role, Responsibilities, Requirements, Qualifications, Skills, Benefits, Pay, Schedule). So we should map sections accordingly. The posting includes: Benefits, About Us, Position Overview, Key Responsibilities (list), Qualifications, Requirements. Also maybe "Job Type" etc but we drop minor metadata.
We need to include sections only when posting has real specific content. Benefits: we have list: Company parties, Competitive salary, Dental insurance, Health insurance, Opportunity for advancement, Paid time off. So Benefits section with
About Us
), Position Overview (maybe as About the role? The instruction says use for section headings (e.g. About the role, Responsibilities, Requirements, Qualifications, Skills, Benefits, Pay, Schedule). So we should map sections accordingly. The posting includes: Benefits, About Us, Position Overview, Key Responsibilities (list), Qualifications, Requirements. Also maybe "Job Type" etc but we drop minor metadata.
We need to include sections only when posting has real specific content. Benefits: we have list: Company parties, Competitive salary, Dental insurance, Health insurance, Opportunity for advancement, Paid time off. So Benefits section with - .
About Us: we have description paragraph. Use
.
Position Overview: we have paragraph(s). Use
.
Key Responsibilities: we have bullet points (multiple paragraphs each starting with a bold heading). We need to treat as list items. The content includes multiple responsibilities each with sub-bullets. We can flatten? Probably each main bullet as
- containing the description (including subpoints). Could also nest
inside - . But instruction: Use
- for any list of duties/requirements/benefits. So we can have a top-level
for responsibilities, each - containing the responsibility text (including subpoints). That's fine.
Qualifications: list items (BA/BS..., 3 years..., Experience..., Current CPA...). Use
- .
Requirements: list items (Must be PC proficient..., Very strong experience..., Strong verbal..., Strong interpersonal..., Ability to multi-task..., Strong knowledge..., Strong understanding..., Strong work ethic...). Use
- .
We should not repeat job title. No Pay or Schedule sections because not provided.
We must remove boilerplate: Note, AAP/EEO Statement, Job Type, Ability to commute/relocate, Work Location etc. Also remove "Note: This job description is intended..." etc.
We must preserve all substantive information. Ensure we don't lose any details.
Let's extract exact text.
Benefits: "Company partiesCompetitive salaryDental insuranceHealth insuranceOpportunity for advancementPaid time off" It seems missing spaces/commas. We'll keep as list items each separated by maybe no delimiter. We'll split by capital letters? Better to keep as given but we need list items. Could treat each phrase as separate item: "Company parties", "Competitive salary", "Dental insurance", "Health insurance", "Opportunity for advancement", "Paid time off". We'll assume that's correct.
About Us: "Zero Impact builders is an end-to-end Renewable Energy provider. We offer products to commercial and enterprise clients in EV Charging solutions, Fleet Electrification, Solar Microgrids, Energy storage, Hydroponic farming, and Rainwater/Grey Water collection systems. We have been experiencing tremendous growth in all these areas and operate under several government rebate programs that ensure a steady and reliable flow of revenues. Our company handles the entire flow of providing these products and services beginning with Sales, Provisioning, Design and Engineering, Contracting and Construction, Servicing and Maintenance."
Position Overview: "We are seeking an experienced Senior Accountant to join our team. The senior accountant is responsible for managing all aspects of the Construction Arm’s financial accounting processes, ensuring compliance with regulations and internal policies, and providing strategic financial guidance to senior management. This role involves overseeing resources on accounting team that are dedicated to construction, managing financial reporting, budgeting, and forecasting, and implementing best practices to optimize financial processes."
Key Responsibilities: We have several sections each with a bold heading and then sentences.
Let's extract each:
1. Month-End Close & Financial Reporting
- Prepare and review monthly financial reports, including Profit & Loss Statements, Balance Sheets, and project reports, and provide management with analysis of financial results, variances, and potential risks.
- Coordinate with Project Managers and Operations to obtain required invoices, receipts, approvals, and project documentation; investigate discrepancies, billing issues, unbilled costs, project margins, and budget variances.
- Manage the month-end close process for the Construction Arm, including account reconciliations, journal entries, accruals, project costing, work-in-progress, and ensuring transactions are recorded accurately and timely in accordance with GAAP and company policies.
2. Lien Administration & Construction Compliance
- Maintain a centralized lien log, promptly escalate missing documentation or disputed balances, and coordinate applicable conditional and unconditional lien releases upon confirmation of payment.
- Maintain project and lien records, verify project and payment information, track filing deadlines, and coordinate with Project Management, Operations, management, and legal counsel as needed.
- Coordinate the preparation, review, and issuance of preliminary notices, mechanic’s liens, lien releases, and related construction payment documentation, ensuring information is complete and properly supported.
3. Vendor Relations & Accounts Payable Coordination
- Support vendor onboarding, credit applications, W-9 collection, and vendor record maintenance while clearly communicating payment, documentation, and accounting requirements.
- Review vendor statements and coordinate with Procurement, Project Management, Operations, and other departments to resolve discrepancies, disputed invoices, outstanding balances, credits, and payment issues.
- Develop and maintain professional relationships with vendors, subcontractors, suppliers, and other external partners while serving as a primary accounting contact for invoice, payment, account balance, credit, and discrepancy inquiries.
4. Internal Communication & Cross-Department Collaboration
- Collaborate with cross-functional teams to improve processes, establish accountability, resolve issues, and ensure accounting requirements are incorporated into operational workflows.
- Follow up on outstanding information and communicate financial risks, budget variances, project cost issues, receivables, vendor concerns, and other accounting matters to management and appropriate departments.
- Serve as a key accounting liaison with Project Management, Operations, Procurement, Sales, Human Resources, and other departments to ensure financial information, project documentation, approvals, invoices, and payment requirements are communicated accurately and timely.
5. Ad Hoc Projects & Special Assignments
- Provide timely updates, documentation, and recommendations to management and ensure assigned projects are completed in accordance with company policies and objectives.
- Research issues, develop solutions, and coordinate with appropriate departments to complete assigned projects accurately and within established deadlines.
- Complete ad hoc accounting, financial analysis, reporting, and operational projects as assigned by the manager and CEO.
Qualifications:
- BA/BS in Business with an emphasis in accounting
- 3 years of “big 4” accounting firm experience is preferred
- Experience in navigating through complex technical accounting matters is a must
- Current CPA license preferred
Requirements:
- Must be PC proficient and able to thrive in a fast-paced workplace.
- Very strong experience with Microsoft Excel.
- Strong verbal and written communication skills.
- Strong interpersonal, supervisory, and customer service skills required.
- Ability to multi-task, work under pressure, and meet deadlines required
- Strong knowledge of federal and state laws required
- Strong understanding of GAAP and tax law required
- Strong work ethic and confidentiality skills required
We need to output HTML fragment only.
We'll structure:
About Us
...
Position Overview
...
Responsibilities
- ...
...
Qualifications
...
Requirements
...
Benefits
...
Order maybe as they appear: Benefits first then About Us etc. But any order is fine as long as headings present. The instruction: Prefer a few substantive sections over many thin ones. We have all.
We must not include empty sections.
Let's craft HTML.
Be careful to escape any special characters like &, but we have & in "Rainwater/Grey Water". That's fine. Also we have “big 4” with curly quotes; we can keep as is or replace with straight quotes. Probably keep as is.
We'll output:
Benefits
- Company parties
- Competitive salary
- Dental insurance
- Health insurance
- Opportunity for advancement
- Paid time off
About Us
Zero Impact builders is an end-to-end Renewable Energy provider. We offer products to commercial and enterprise clients in EV Charging solutions, Fleet Electrification, Solar Microgrids, Energy storage, Hydroponic farming, and Rainwater/Grey Water collection systems. We have been experiencing tremendous growth in all these areas and operate under several government rebate programs that ensure a steady and reliable flow of revenues. Our company handles the entire flow of providing these products and services beginning with Sales, Provisioning, Design and Engineering, Contracting and Construction, Servicing and Maintenance.
Position Overview
We are seeking an experienced Senior Accountant to join our team. The senior accountant is responsible for managing all aspects of the Construction Arm’s financial accounting processes, ensuring compliance with regulations and internal policies, and providing strategic financial guidance to senior management. This role involves overseeing resources on accounting team that are dedicated to construction, managing financial reporting, budgeting, and forecasting, and implementing best practices to optimize financial processes.
Responsibilities
- Month-End Close & Financial Reporting: Prepare and review monthly financial reports, including Profit & Loss Statements, Balance Sheets, and project reports, and provide management with analysis of financial results, variances, and potential risks; Coordinate with Project Managers and Operations to obtain required invoices, receipts, approvals, and project documentation; investigate discrepancies, billing issues, unbilled costs, project margins, and budget variances; Manage the month-end close process for the Construction Arm, including account reconciliations, journal entries, accruals, project costing, work-in-progress, and ensuring transactions are recorded accurately and timely in accordance with GAAP and company policies.
- Lien Administration & Construction Compliance: Maintain a centralized lien log, promptly escalate missing documentation or disputed balances, and coordinate applicable conditional and unconditional lien releases upon confirmation of payment; Maintain project and lien records, verify project and payment information, track filing deadlines, and coordinate with Project Management, Operations, management, and legal counsel as needed; Coordinate the preparation, review, and issuance of preliminary notices, mechanic’s liens, lien releases, and related construction payment documentation, ensuring information is complete and properly supported.
- Vendor Relations & Accounts Payable Coordination: Support vendor onboarding, credit applications, W-9 collection, and vendor record maintenance while clearly communicating payment, documentation, and accounting requirements; Review vendor statements and coordinate with Procurement, Project Management, Operations, and other departments to resolve discrepancies, disputed invoices, outstanding balances, credits, and payment issues; Develop and maintain professional relationships with vendors, subcontractors, suppliers, and other external partners while serving as a primary accounting contact for invoice, payment, account balance, credit, and discrepancy inquiries.
- Internal Communication & Cross-Department Collaboration: Collaborate with cross-functional teams to improve processes, establish accountability, resolve issues, and ensure accounting requirements are incorporated into operational workflows; Follow up on outstanding information and communicate financial risks, budget variances, project cost issues, receivables, vendor concerns, and other accounting matters to management and appropriate departments; Serve as a key accounting liaison with Project Management, Operations, Procurement, Sales, Human Resources, and other departments to ensure financial information, project documentation, approvals, invoices, and payment requirements are communicated accurately and timely.
- Ad Hoc Projects & Special Assignments: Provide timely updates, documentation, and recommendations to management and ensure assigned projects are completed in accordance with company policies and objectives; Research issues, develop solutions
. Position Overview: we have paragraph(s). Use
. Key Responsibilities: we have bullet points (multiple paragraphs each starting with a bold heading). We need to treat as list items. The content includes multiple responsibilities each with sub-bullets. We can flatten? Probably each main bullet as
- inside
- . But instruction: Use
- for any list of duties/requirements/benefits. So we can have a top-level
- for responsibilities, each
- containing the responsibility text (including subpoints). That's fine.
Qualifications: list items (BA/BS..., 3 years..., Experience..., Current CPA...). Use
- .
Requirements: list items (Must be PC proficient..., Very strong experience..., Strong verbal..., Strong interpersonal..., Ability to multi-task..., Strong knowledge..., Strong understanding..., Strong work ethic...). Use
- .
We should not repeat job title. No Pay or Schedule sections because not provided.
We must remove boilerplate: Note, AAP/EEO Statement, Job Type, Ability to commute/relocate, Work Location etc. Also remove "Note: This job description is intended..." etc.
We must preserve all substantive information. Ensure we don't lose any details.
Let's extract exact text.
Benefits: "Company partiesCompetitive salaryDental insuranceHealth insuranceOpportunity for advancementPaid time off" It seems missing spaces/commas. We'll keep as list items each separated by maybe no delimiter. We'll split by capital letters? Better to keep as given but we need list items. Could treat each phrase as separate item: "Company parties", "Competitive salary", "Dental insurance", "Health insurance", "Opportunity for advancement", "Paid time off". We'll assume that's correct.
About Us: "Zero Impact builders is an end-to-end Renewable Energy provider. We offer products to commercial and enterprise clients in EV Charging solutions, Fleet Electrification, Solar Microgrids, Energy storage, Hydroponic farming, and Rainwater/Grey Water collection systems. We have been experiencing tremendous growth in all these areas and operate under several government rebate programs that ensure a steady and reliable flow of revenues. Our company handles the entire flow of providing these products and services beginning with Sales, Provisioning, Design and Engineering, Contracting and Construction, Servicing and Maintenance."
Position Overview: "We are seeking an experienced Senior Accountant to join our team. The senior accountant is responsible for managing all aspects of the Construction Arm’s financial accounting processes, ensuring compliance with regulations and internal policies, and providing strategic financial guidance to senior management. This role involves overseeing resources on accounting team that are dedicated to construction, managing financial reporting, budgeting, and forecasting, and implementing best practices to optimize financial processes."
Key Responsibilities: We have several sections each with a bold heading and then sentences.
Let's extract each:
1. Month-End Close & Financial Reporting
- Prepare and review monthly financial reports, including Profit & Loss Statements, Balance Sheets, and project reports, and provide management with analysis of financial results, variances, and potential risks.
- Coordinate with Project Managers and Operations to obtain required invoices, receipts, approvals, and project documentation; investigate discrepancies, billing issues, unbilled costs, project margins, and budget variances.
- Manage the month-end close process for the Construction Arm, including account reconciliations, journal entries, accruals, project costing, work-in-progress, and ensuring transactions are recorded accurately and timely in accordance with GAAP and company policies.
2. Lien Administration & Construction Compliance
- Maintain a centralized lien log, promptly escalate missing documentation or disputed balances, and coordinate applicable conditional and unconditional lien releases upon confirmation of payment.
- Maintain project and lien records, verify project and payment information, track filing deadlines, and coordinate with Project Management, Operations, management, and legal counsel as needed.
- Coordinate the preparation, review, and issuance of preliminary notices, mechanic’s liens, lien releases, and related construction payment documentation, ensuring information is complete and properly supported.
3. Vendor Relations & Accounts Payable Coordination
- Support vendor onboarding, credit applications, W-9 collection, and vendor record maintenance while clearly communicating payment, documentation, and accounting requirements.
- Review vendor statements and coordinate with Procurement, Project Management, Operations, and other departments to resolve discrepancies, disputed invoices, outstanding balances, credits, and payment issues.
- Develop and maintain professional relationships with vendors, subcontractors, suppliers, and other external partners while serving as a primary accounting contact for invoice, payment, account balance, credit, and discrepancy inquiries.
4. Internal Communication & Cross-Department Collaboration
- Collaborate with cross-functional teams to improve processes, establish accountability, resolve issues, and ensure accounting requirements are incorporated into operational workflows.
- Follow up on outstanding information and communicate financial risks, budget variances, project cost issues, receivables, vendor concerns, and other accounting matters to management and appropriate departments.
- Serve as a key accounting liaison with Project Management, Operations, Procurement, Sales, Human Resources, and other departments to ensure financial information, project documentation, approvals, invoices, and payment requirements are communicated accurately and timely.
5. Ad Hoc Projects & Special Assignments
- Provide timely updates, documentation, and recommendations to management and ensure assigned projects are completed in accordance with company policies and objectives.
- Research issues, develop solutions, and coordinate with appropriate departments to complete assigned projects accurately and within established deadlines.
- Complete ad hoc accounting, financial analysis, reporting, and operational projects as assigned by the manager and CEO.
Qualifications:
- BA/BS in Business with an emphasis in accounting
- 3 years of “big 4” accounting firm experience is preferred
- Experience in navigating through complex technical accounting matters is a must
- Current CPA license preferred
Requirements:
- Must be PC proficient and able to thrive in a fast-paced workplace.
- Very strong experience with Microsoft Excel.
- Strong verbal and written communication skills.
- Strong interpersonal, supervisory, and customer service skills required.
- Ability to multi-task, work under pressure, and meet deadlines required
- Strong knowledge of federal and state laws required
- Strong understanding of GAAP and tax law required
- Strong work ethic and confidentiality skills required
We need to output HTML fragment only.
We'll structure:
About Us
...
Position Overview
...
Responsibilities
- ... ...
Qualifications
- ...
Requirements
- ...
Benefits
- ...
Benefits
- Company parties
- Competitive salary
- Dental insurance
- Health insurance
- Opportunity for advancement
- Paid time off
About Us
Zero Impact builders is an end-to-end Renewable Energy provider. We offer products to commercial and enterprise clients in EV Charging solutions, Fleet Electrification, Solar Microgrids, Energy storage, Hydroponic farming, and Rainwater/Grey Water collection systems. We have been experiencing tremendous growth in all these areas and operate under several government rebate programs that ensure a steady and reliable flow of revenues. Our company handles the entire flow of providing these products and services beginning with Sales, Provisioning, Design and Engineering, Contracting and Construction, Servicing and Maintenance.
Position Overview
We are seeking an experienced Senior Accountant to join our team. The senior accountant is responsible for managing all aspects of the Construction Arm’s financial accounting processes, ensuring compliance with regulations and internal policies, and providing strategic financial guidance to senior management. This role involves overseeing resources on accounting team that are dedicated to construction, managing financial reporting, budgeting, and forecasting, and implementing best practices to optimize financial processes.
Responsibilities
- Month-End Close & Financial Reporting: Prepare and review monthly financial reports, including Profit & Loss Statements, Balance Sheets, and project reports, and provide management with analysis of financial results, variances, and potential risks; Coordinate with Project Managers and Operations to obtain required invoices, receipts, approvals, and project documentation; investigate discrepancies, billing issues, unbilled costs, project margins, and budget variances; Manage the month-end close process for the Construction Arm, including account reconciliations, journal entries, accruals, project costing, work-in-progress, and ensuring transactions are recorded accurately and timely in accordance with GAAP and company policies.
- Lien Administration & Construction Compliance: Maintain a centralized lien log, promptly escalate missing documentation or disputed balances, and coordinate applicable conditional and unconditional lien releases upon confirmation of payment; Maintain project and lien records, verify project and payment information, track filing deadlines, and coordinate with Project Management, Operations, management, and legal counsel as needed; Coordinate the preparation, review, and issuance of preliminary notices, mechanic’s liens, lien releases, and related construction payment documentation, ensuring information is complete and properly supported.
- Vendor Relations & Accounts Payable Coordination: Support vendor onboarding, credit applications, W-9 collection, and vendor record maintenance while clearly communicating payment, documentation, and accounting requirements; Review vendor statements and coordinate with Procurement, Project Management, Operations, and other departments to resolve discrepancies, disputed invoices, outstanding balances, credits, and payment issues; Develop and maintain professional relationships with vendors, subcontractors, suppliers, and other external partners while serving as a primary accounting contact for invoice, payment, account balance, credit, and discrepancy inquiries.
- Internal Communication & Cross-Department Collaboration: Collaborate with cross-functional teams to improve processes, establish accountability, resolve issues, and ensure accounting requirements are incorporated into operational workflows; Follow up on outstanding information and communicate financial risks, budget variances, project cost issues, receivables, vendor concerns, and other accounting matters to management and appropriate departments; Serve as a key accounting liaison with Project Management, Operations, Procurement, Sales, Human Resources, and other departments to ensure financial information, project documentation, approvals, invoices, and payment requirements are communicated accurately and timely.
- Ad Hoc Projects & Special Assignments: Provide timely updates, documentation, and recommendations to management and ensure assigned projects are completed in accordance with company policies and objectives; Research issues, develop solutions
- .
We should not repeat job title. No Pay or Schedule sections because not provided.
We must remove boilerplate: Note, AAP/EEO Statement, Job Type, Ability to commute/relocate, Work Location etc. Also remove "Note: This job description is intended..." etc.
We must preserve all substantive information. Ensure we don't lose any details.
Let's extract exact text.
Benefits: "Company partiesCompetitive salaryDental insuranceHealth insuranceOpportunity for advancementPaid time off" It seems missing spaces/commas. We'll keep as list items each separated by maybe no delimiter. We'll split by capital letters? Better to keep as given but we need list items. Could treat each phrase as separate item: "Company parties", "Competitive salary", "Dental insurance", "Health insurance", "Opportunity for advancement", "Paid time off". We'll assume that's correct.
About Us: "Zero Impact builders is an end-to-end Renewable Energy provider. We offer products to commercial and enterprise clients in EV Charging solutions, Fleet Electrification, Solar Microgrids, Energy storage, Hydroponic farming, and Rainwater/Grey Water collection systems. We have been experiencing tremendous growth in all these areas and operate under several government rebate programs that ensure a steady and reliable flow of revenues. Our company handles the entire flow of providing these products and services beginning with Sales, Provisioning, Design and Engineering, Contracting and Construction, Servicing and Maintenance."
Position Overview: "We are seeking an experienced Senior Accountant to join our team. The senior accountant is responsible for managing all aspects of the Construction Arm’s financial accounting processes, ensuring compliance with regulations and internal policies, and providing strategic financial guidance to senior management. This role involves overseeing resources on accounting team that are dedicated to construction, managing financial reporting, budgeting, and forecasting, and implementing best practices to optimize financial processes."
Key Responsibilities: We have several sections each with a bold heading and then sentences.
Let's extract each:
1. Month-End Close & Financial Reporting
- Prepare and review monthly financial reports, including Profit & Loss Statements, Balance Sheets, and project reports, and provide management with analysis of financial results, variances, and potential risks.
- Coordinate with Project Managers and Operations to obtain required invoices, receipts, approvals, and project documentation; investigate discrepancies, billing issues, unbilled costs, project margins, and budget variances.
- Manage the month-end close process for the Construction Arm, including account reconciliations, journal entries, accruals, project costing, work-in-progress, and ensuring transactions are recorded accurately and timely in accordance with GAAP and company policies.
2. Lien Administration & Construction Compliance
- Maintain a centralized lien log, promptly escalate missing documentation or disputed balances, and coordinate applicable conditional and unconditional lien releases upon confirmation of payment.
- Maintain project and lien records, verify project and payment information, track filing deadlines, and coordinate with Project Management, Operations, management, and legal counsel as needed.
- Coordinate the preparation, review, and issuance of preliminary notices, mechanic’s liens, lien releases, and related construction payment documentation, ensuring information is complete and properly supported.
3. Vendor Relations & Accounts Payable Coordination
- Support vendor onboarding, credit applications, W-9 collection, and vendor record maintenance while clearly communicating payment, documentation, and accounting requirements.
- Review vendor statements and coordinate with Procurement, Project Management, Operations, and other departments to resolve discrepancies, disputed invoices, outstanding balances, credits, and payment issues.
- Develop and maintain professional relationships with vendors, subcontractors, suppliers, and other external partners while serving as a primary accounting contact for invoice, payment, account balance, credit, and discrepancy inquiries.
4. Internal Communication & Cross-Department Collaboration
- Collaborate with cross-functional teams to improve processes, establish accountability, resolve issues, and ensure accounting requirements are incorporated into operational workflows.
- Follow up on outstanding information and communicate financial risks, budget variances, project cost issues, receivables, vendor concerns, and other accounting matters to management and appropriate departments.
- Serve as a key accounting liaison with Project Management, Operations, Procurement, Sales, Human Resources, and other departments to ensure financial information, project documentation, approvals, invoices, and payment requirements are communicated accurately and timely.
5. Ad Hoc Projects & Special Assignments
- Provide timely updates, documentation, and recommendations to management and ensure assigned projects are completed in accordance with company policies and objectives.
- Research issues, develop solutions, and coordinate with appropriate departments to complete assigned projects accurately and within established deadlines.
- Complete ad hoc accounting, financial analysis, reporting, and operational projects as assigned by the manager and CEO.
Qualifications:
- BA/BS in Business with an emphasis in accounting
- 3 years of “big 4” accounting firm experience is preferred
- Experience in navigating through complex technical accounting matters is a must
- Current CPA license preferred
Requirements:
- Must be PC proficient and able to thrive in a fast-paced workplace.
- Very strong experience with Microsoft Excel.
- Strong verbal and written communication skills.
- Strong interpersonal, supervisory, and customer service skills required.
- Ability to multi-task, work under pressure, and meet deadlines required
- Strong knowledge of federal and state laws required
- Strong understanding of GAAP and tax law required
- Strong work ethic and confidentiality skills required
We need to output HTML fragment only.
We'll structure:
- .
Requirements: list items (Must be PC proficient..., Very strong experience..., Strong verbal..., Strong interpersonal..., Ability to multi-task..., Strong knowledge..., Strong understanding..., Strong work ethic...). Use
- containing the responsibility text (including subpoints). That's fine.
Qualifications: list items (BA/BS..., 3 years..., Experience..., Current CPA...). Use
- for any list of duties/requirements/benefits. So we can have a top-level