Responsibilities:

• Uphold the standards of food presentation, production, and portioning
• Maintain daily mise-en-place and prepare ingredients
• Have full knowledge of all menu items, daily highlights, and promotions
• Keep up to date with the new products, recipes, and preparation techniques
• Perform day-to-day kitchen activities efficiently
• Ensure compliance to Company Standard Operating Procedure (SOP) as well as the cleanliness and sanitation
• Any other ad-hoc duties as assigned by the Company

Requirements:

• Able to perform spilt shift, work on weekends and public holidays
• Able to work independently and lead a team of kitchen staff
• Have initiative and hardworking with positive attitude to learn and contribute
• Possess good communication and interpersonal skills

Whatsapp 91834574 for more information

Responsibilities:

• Works with Head/Executive Chef to maintain smooth kitchen operations
• Coordinates with restaurant management team on supply ordering and kitchen efficiency
• Assists with menu planning, inventory and management of supplies
• Provides guidance to junior kitchen staff members
• Supervises all food preparation and presentation to ensure quality and restaurant standards
• Any other ad-hoc duties as assigned by the Company

Requirements:

• Relevant experience in F&B industry
• Able to work on split shifts, weekends, and public holidays
• Have initiative and hardworking with positive attitude to learn and contribute

Whatsapp 91834574 for more information

Job Scope:

• Plan and prepare cuisines as per event requirements
• Review and develop the existing and/or new menus and recipes
• Supervise and monitor the quality control and presentation of all food items
• Ensure food production meets the expected consistency and standards
• Ensure inventory levels is sufficient for kitchen operations
• Ensure high levels of food safety and hygiene standards are in place
• Any other ad-hoc duties as assigned

Job Requirements:

• Minimum 4 years of working and supervisory experience as a Sous Chef
• Experienced in Western Cuisine in a Hotel, Catering, or Mass Production environment will be highly desired
• Able to handle large volumes of food production on a daily basis (15K+)
• Able to multi-task and work under pressure in a fast-paced environment
• Flexibility to respond to a range of different work situations

Interested candidates, please click APPLY NOW or email your CV over to [email protected]

Please be informed that only shortlisted candidates will be notified

EA Personnel Name: Lim Li Yun, Sherlyn
EA Personnel No: R23118942
EA License No: 15C7752

Responsibilities:

• Ensuring the food preparation areas are clean and hygienic
• Ensure highest level of personal hygiene
• Washing utensils and dishes and making sure they are stored appropriately
• Sorting, storing and distributing ingredients
• Washing, peeling, chopping, cutting and cooking foodstuffs and helping to prepare salads and pre portioning of readymade desserts
• Preparation of various fruit food items
• Packing and organising of cooked and uncooked food
• Disposing of rubbish
• Cleaning the food preparation equipment, floors and other kitchen tools or areas
• Leading a team of cooks and trainee to execute day to day operations
• Any other ad-hoc duties as assigned by the Company

Requirements:

• Able to perform spilt shift, work on weekends and public holidays
• Have initiative and hardworking with positive attitude to learn and contribute
• Possess good communication and interpersonal skills

Whatsapp 91834574 for more information

Responsibilities:

• Uphold the standards of food presentation, production, and portioning
• Maintain daily mise-en-place and prepare ingredients
• Have full knowledge of all menu items, daily highlights, and promotions
• Keep up to date with the new products, recipes, and preparation techniques
• Perform day-to-day kitchen activities efficiently
• Ensure compliance to Company Standard Operating Procedure (SOP) as well as the cleanliness and sanitation
• Any other ad-hoc duties as assigned by the Company

Requirements:

• Able to perform spilt shift, work on weekends and public holidays
• Able to work independently and lead a team of kitchen staff
• Have initiative and hardworking with positive attitude to learn and contribute
• Possess good communication and interpersonal skills

Whatsapp 91834574 for more information

Job Responsibilities:

• Some experience in bread making as well as French petit gateaux
• Provide permanent control of food technology, maintain standards of food purchasing, preparation, quality, hygiene, sanitation, scheduling and decoration
• Monitor the preparation of the dishes to ensure adherence to recipes and specifications
• Perform day-to-day kitchen activities efficiently
• Guide, train, and supervise junior members
• Assist to oversee preparation process, portioning, presentation and quality of bakery products
• Minimize the wastage and spoilage of ingredients and other food items
• Job involves all aspects of pastry including and not limited to

Job Requirements:

• Minimum 6 years working experience in a similar role, experience in a luxury venue would be a distinct advantage.
• Candidate must possess good French pastry and bakery techniques
• Passion for pastry and bread with exceptional service standards and attention to detail
• Able to work independently when required
• Ability to work under pressure and be flexible
• Positive attitude and willingness to work as part of a team.
• Some experience in bread making as well as French petit gateaux
• Provide permanent control of food technology, maintain standards of food purchasing, preparation, quality, hygiene, sanitation, scheduling and decoration
• Monitor the preparation of the dishes to ensure adherence to recipes and specifications
• Perform day-to-day kitchen activities efficiently
• Guide, train, and supervise junior members
• Assist to oversee preparation process, portioning, presentation and quality of bakery products
• Minimize the wastage and spoilage of ingredients and other food items
• Job involves all aspects of pastry including and not limited to

Job Responsibilities:

• Report to head chef and has to manage a small culinary team
• Responsible in handling day-to-day operations and overseeing mise-en-place
• Handles ordering of food for savory menu items
• Assist supervisor in developing interesting and exciting menu items that is in line with our concept
• Assist in plating up special event meals as assigned
• Monitor the supply of food items and review wastage for appropriate adjustment in future preparation
• Supervise and monitor the consistency of food standards in kitchen
• Practice cleanliness, follow basic hygiene requirements and have good personal hygiene
• Proficient in the use of software system to input ingredients usage/ wastage and ordering
• Prepare and execute with finesse all menu items during service
• Any other ad-hoc duties assigned

Job Requirements:

• Must be able to communicate well with team members
• With minimum of 5 years of relevant experience
• Able to report on food wastages and know basic costing of food ingredients for the menu
• Must be able to supervise and coordinate the culinary station unassisted
• Must be passionate about western cuisine
• Able to work weekends and public holidays
• Prefers to hold a recognised Basic food hygiene certification

Roles & Responsibilities

Duties

1. Work closely with Food Technologists to develop new recipes based on the brand’s needs

2. Work closely with the production team to ensure the quality and consistency of the ready meal produced

3. Organize internal food tasting activities and to evaluate feedback by stakeholders

4. Organize workflow to achieve optimal productivity, safety and hygiene standards

5. Supervise the projection and order of ingredients

6. Set standard procedures related to new/ improved menu item

7. Make sure that all ready meal produced quality-controlled for its taste, quality and safety and hygiene standards

8. Keep up with the latest food market trends to make recommendation to business needs

9. Overseeing training and mentoring process for junior chefs

10. Ensure all employees are working within outlined operating standards

CHIEF COOK Job Responsibilities:

• Pleases customers by providing a pleasant dining experience.
• Serves meals by reviewing recipes; assembling, combining, and cooking ingredients; and maintaining a sanitary kitchen.
• Executes cold food production in accordance with standards of plating guide specifications.
• Attends to the detail and presentation of each order.
• Places and expedites orders.
• Prepares ingredients by following recipes; slicing, cutting, chopping, mincing, stirring, whipping, and mixing ingredients; adding seasonings; verifying taste; and plating meals.
• Completes hot meal preparation by grilling, sautéing, roasting, frying, and broiling ingredients and assembling and refrigerating cold ingredients.
• Adheres to proper food handling, sanitation, and safety procedures; maintains temperature and Hazard Analysis Critical Control Point (HACCP) logs as required; and maintains appropriate dating, labeling, and rotation of all food items.
• Stores leftovers according to established standards.
• Coordinates daily food supply inventory for cafeteria. Submits order to supervisor.
• Assists with receipt of deliveries.
• Contributes to daily, holiday, and theme menus in collaboration with supervisor.
• Ensures smooth operation of cafeteria services during absence of supervisor.
• Maintains cleanliness and sanitation of equipment, food storage, and work areas.
• Completes cleaning according to daily and weekly schedules and dishwashing/pot washing as needed.
• Assists with orienting new employees to their work area.
• Listens to customer complaints and suggestions and resolves complaints.
• Implements suggestions within parameter of position and refers more complex concerns to supervisor.
• Instructs personnel in use of new equipment and cleaning methods and provides efficient and effective methods of maintaining work area.
• Participates in and/or contributes to programs, committees, or projects designed to improve quality of service and employee productivity.

• Proven work experience as a Chef or Cook
• Hands-on experience with various kitchen equipment (e.g. grillers and pasta makers)
• Advanced knowledge of culinary, baking and pastry techniques
• Leadership skills
• Ability to remain calm and undertake various tasks
• Excellent time management abilities
• Up-to-date knowledge of cooking techniques and recipes
• Familiarity with sanitation regulations
• Culinary school diploma preferred

Job Overview:

A Sandwich Chef Specialist is a culinary professional with a specialized focus on creating, preparing, and presenting a wide variety of sandwiches. This role requires exceptional culinary skills, creativity, and a passion for crafting delicious and visually appealing sandwiches. The Sandwich Chef Specialist plays a pivotal role in ensuring the quality and consistency of sandwich offerings in a food establishment.

Key Responsibilities:

1. Menu Development: Collaborate with the kitchen manager or head chef to develop an enticing sandwich menu that caters to customer preferences and dietary restrictions.
2. Ingredient Selection: Source high-quality ingredients, including bread, meats, cheeses, vegetables, condiments, and other sandwich fillings. Ensure freshness and adherence to food safety standards.
3. Food Preparation: Prepare, slice, marinate, and season various ingredients for sandwiches. Follow standardized recipes and portion control to maintain consistency.
4. Sandwich Assembly: Expertly assemble sandwiches, paying attention to presentation and ensuring that each sandwich meets the established quality standards.
5. Creative Innovation: Continuously experiment with new sandwich combinations, ingredients, and cooking techniques to keep the menu fresh and exciting.
6. Quality Control: Maintain strict quality control measures to ensure that sandwiches are made to perfection, consistently meeting the establishment's taste and presentation standards.
7. Sanitation and Safety: Adhere to all food safety and sanitation guidelines, including proper handling and storage of ingredients, as well as cleanliness and maintenance of the work area.
8. Equipment Maintenance: Regularly inspect and maintain kitchen equipment used in sandwich preparation, such as grills, slicers, toasters, and refrigerators.
9. Customer Engagement: Interact with customers, answer their questions about menu items, and accommodate special requests or dietary needs when possible.
10. Training: Train and supervise kitchen staff, including line cooks and prep cooks, on sandwich preparation techniques and presentation.
11. Cost Management: Monitor ingredient inventory, minimize waste, and contribute to cost-effective operations by controlling portion sizes and minimizing food spoilage.
12. Hygiene and Food Safety: Ensure that all kitchen staff adhere to strict hygiene and food safety regulations, including personal cleanliness and safe food handling practices.
13. Menu Adaptation: Adapt sandwich offerings to accommodate seasonal ingredients and changing customer preferences.

Qualifications:

• Proven experience as a Chef or Cook with a specialization in sandwich preparation.
• Culinary degree or relevant certifications preferred but not mandatory.
• In-depth knowledge of various bread types, sandwich fillings, and condiments.
• Strong creativity and the ability to innovate in sandwich creation.
• Exceptional knife skills and precision in food preparation.
• Knowledge of food safety regulations and kitchen sanitation practices.
• Ability to work efficiently in a fast-paced kitchen environment.
• Strong communication skills and the ability to work collaboratively with kitchen staff.
• Flexibility to work various shifts, including evenings, weekends, and holidays.

A Sandwich Chef Specialist is responsible for delivering high-quality, mouthwatering sandwiches that keep customers coming back for more. They play a critical role in enhancing the overall dining experience and contributing to the success of the establishment.

Position Overview:

You will play a pivotal role in crafting and elevating our menu offerings. We are looking for a skilled and creative chef who can bring expertise in Vietnamese culinary traditions while infusing innovative elements to create a unique and memorable dining experience for our guests.

Key Responsibilities:

1. Menu Development: Lead the creation and development of a diverse and authentic Vietnamese menu that aligns with the restaurant's concept and vision.
2. Food Preparation: Oversee the preparation and cooking of Vietnamese dishes, ensuring high quality, consistency, and adherence to traditional culinary techniques.
3. Ingredient Sourcing: Collaborate with suppliers to source fresh and authentic Vietnamese ingredients, maintaining the highest standards of quality.
4. Kitchen Leadership: Lead and manage the kitchen team, providing guidance and training to maintain a smooth and efficient workflow.
5. Innovation: Infuse creativity into traditional Vietnamese recipes, introducing new and unique culinary concepts to enhance the dining experience.
6. Quality Control: Implement and enforce strict quality control measures to ensure that all dishes meet the established standards.
7. Adherence to Food Safety: Maintain a clean and organized kitchen, adhering to food safety and sanitation regulations.

Qualifications:

1. Proven experience as a Vietnamese Chef in a reputable culinary establishment.
2. In-depth knowledge of Vietnamese culinary traditions and techniques.
3. Creativity and innovation in menu development and presentation.
4. Strong leadership and team management skills.
5. Excellent organizational and multitasking abilities.
6. Understanding of and commitment to food safety and sanitation standards.
7. Excellent communication skills.

Looking for members who has strong interest in Japanese or Jap fusion cuisine to join our growing team.

What you'll need to do:

• Manage Food Preparation and Production
• Maintain high quality standard of all food product and dishes
• Assist Head Chef on daily operational needs and duties such as inventory, ordering and receiving for the kitchen supplies throughout the day
• Maintain basic cleanliness and hygiene standard

Remuneration and Perks

• Monthly salary up to $3,400 or above (incl. Overtime pay)
• Monthly service charge share bonus ranges from $50 - $250
• Monthly sales target incentives $100 or above (if sales target hit)
• Eligible for overtime pay
• Meal allowances of $100
• Perfect attendance allowances of $50
• Medical claim benefits up to $200 per year
• Vacation leave, child care leave, marriage leave etc
• Long service award starting $500
• Staff discounts

5 - 6 days work week

Locations:

Orchard central (Somerset MRT)

About the Role

Our growing company is on the lookout for a Sous Chef who has a strong passion in the F&B industry.

Job Duties

· Lead the research and development (R&D) for new menu items, recipes, products and processes

· Stay on top of competitors and industry trends

· Comply with all Company policies and procedures to ensure that all statutory regulations complied

· Manage day-to-day kitchen operations. Lead the team by planning and assigning work

· Establish performance and development goals for team members

· Formulate food purchase specifications and approve the requisition of food supplies; maintain a well-stocked inventory

· Constantly review staffing levels for maximum productivity, operational and financial objectives

· Maintain or establish procedures to ensure proper storage of food and beverage products, inventory and equipment. Replenish supplies in a timely manner and minimize waste

· Ensure standards of food hygiene, health and safety are monitored and continually upgraded at the standard required by the NEA

· Promote teamwork and quality service through daily communication and coordination

· Managing and working closely with other Chefs of all levels to carry out operations and R&D

· Obtain feedback on food and service quality, and handling customer problems and complaints

· Perform other duties as directed by management / stakeholders

· Manage weekly work schedules and annual leave plan

Job Requirements

· At least 5 years of experience in the similar industry

· Excellent leadership and stakeholder management skills

· Balancing skill in cost management

· Innovative in curating new dishes

· Positive attitude in interacting with both guests and staff

· Kitchen Operations Self-motivated, independence and resourceful

· Able to work in a fast-paced environment

· WSQ Food Hygiene certificate

Job Descriptions

• Apply food safety management systems for food service establishments.
• Conduct basic troubleshooting on equipment.
• Conduct orientation and training.
• Execute a crisis management plan.
• Implement site/outlet and equipment maintenance plans.
• Inspect workstations for cleanliness.
• Manage production schedule.
• Manage the workplace safety and health system.
• Provide suggestions for minor modifications to food quality standards and standard operating procedures.
• Provide suggestions for modifications to existing processes.
• Schedule work activities according to the production schedule.
• Solve problems and make decisions.
• Supervise cooking and packaging of food products.
• Supervise the preparation of ingredients
• Supervise workstation set up.
• Supervise, motivate and empower staff.
• Train cooks to operate automated cooking equipment.
• Any other duties assigned by the management.

Requirements

• Min. Diploma/ Degree in Culinary Education
• Min 3 years’ experience working in the central kitchen
• Understand Halal requirements
• Able to lead a team

A Brand New Academy looking for Culinary Arts Trainer, preferably specialise in plating, creative or modernist cuisine.

Job Description:

-Chef Instructor will provide training & instruction to all levels of students and deliver the programme content in accordance with EduTrust Criteria and Internal SOPs, Policies and Processes and thereby meeting the required quality standards set by the Academy from time to time and championing student success.

-Make recommendations on improvements to the delivery of courses, content, knowledge and skills as part of the continuous improvement to achieve excellence and improve our competitive advantage.

-Follow the relevant SOP’s and required Governance before implementation of recommendations.

Job Description

• Preparation for lessons in advance to deliver the required curriculum

• Provide high-quality experiential education to students to achieve a high level of studentsatisfaction as determined by the Academy

• Ensure students are successful and complete their course as per course requirements

• Maintains academic standards of delivery in teaching and assessment and complies with Edutrust Criteria and internal SOPs policies and processes. (Refer to Instructors TLA Handbook)

• Preparation and attendance at meetings and line-up

• Ensure student evaluations and grading SOPs are executed accurately and as scheduled.

• Ensure that safety procedures in the kitchen are adhered to by the students.

• Promote and instill high standards of food safety, hygiene and cleanliness in the working environment.

• To be proactive in keeping food costs within the allocated budget and seek improvements to reduce food waste.

• Support in other business areas as required by the Academy from time to time

• Ad hoc assignments from management

• Cultivation and maintenance of Industry Relationships Job Requirements

• Preferably a Degree in Culinary Arts / Pastry & Bakery or equivalent qualifications

• Advanced Certificate in Training and Assessment (ACTA) is required

(For non ACTA certification is welcome to apply too as we also provide non regulated leisure course)

Properly cleaning and sanitizing all food preparation areas according to established standards of hygiene.

Washing and appropriately storing all cooking appliances, instruments, utensils, cutting boards, and dishes.
Assisting the Cook with the preparation of meal ingredients, which includes washing, cleaning, peeling, cutting, and chopping fruit, vegetables, poultry, and meat.
Sweeping and mopping the kitchen floors as well as wiping down kitchen walls.
Assisting with the unloading of delivered food supplies.
Organizing and correctly storing food supplies.
Promptly transferring meal ingredients from storage areas to the kitchen as per the Cook's instructions.

- Fresh Graduates with culinary skills and passion are welcomed

- Willingness to learn and enjoy staying in the kitchen environment

We regret that only shortlisted candidates will be notified.

Adeline Tan

EA Licence Number: 23C1668

Registration Number: R23115708

Ezline Pte Ltd

Roles & Responsibilities

Duties

1) Washing and Cutting of vegetables

2) Cutting and marination of meat

3) Cooking of food (stir fry, deep fry, steaming)

3) Maintenance of all kitchen equipment

4) Maintain kitchen hygiene & cleanliness

5) Manage kitchen staff

6) Daily stock take and ordering

7) Checking of invoices and goods upon arrival

Job Responsibilities:

• Ensure daily operations of the kitchen runs smoothly and efficiently
• Plan and assign daily workloads and schedules to team member
• Responsible for monitoring food quality, consistency and ensure food presented is of highest quality
• Ensure proper purchasing, receiving and ingredient storage standards in the kitchen
• Guide, monitor and ensure kitchen staff are well trained
• To assist in any of the kitchens, this may require assistance within or outside normal working hours
• Knowledge of health and safety standards
• Ability to multitask and work quickly under pressure
• Attention to detail and organizational skills
• Ensure that policies and standard operating procedures are strictly adhered to
• Enforce the highest standards of cleanliness, hygiene and sanitation in the kitchen. This includes working areas, utensils and other kitchen equipment’s.
• Actively responds to and handles guest problems and complaints
• Oversee purchasing to stay within budget and on a healthy range
• Ensure that all perishable items are stored quickly and efficiently to assess freshness and presentation to avoid wastage
• Any other ad-hoc duties assigned by management

Job Requirements:

• Good knowledge in Brunch style cooking and western cuisine is preferred.
• Formal culinary training in Food preparation & Culinary management an added advantage
• Team Player
• Able to work on weekends and public holidays
• 6 days work week
• Candidate must possess at least Professional Certificate/NiTEC, Diploma/Advanced/Higher/Graduate Diploma, Bachelor's Degree/Post Graduate Diploma/Professional Degree in any field.
• At least 5 Year(s) of working experience in the related field is required

Benefits:

• Staff Discount
• Birthday Voucher
• Sales Target Incentive
• Staff Meal
• Uniform provided

Salary : $4000-$5000
Working hour : 8am-6pm 6days
Location: Kaki Bukit

Job scopes:
-Assist in catering kitchen
-give training to new comer
- interview new comer -chef
-purchasing kitchen ingredients

-develop new menu

Cheah Khai Yeen (Catherine) Reg No : R1986405.

The Supreme HR Advisory Pte Ltd EA no: 14C7279

At ATIPICO, we believe in the power of great food to create precious moments. Our cuisine stands as a constantly evolving, eclectic combination of traditional craftmanship with creativity, precise technique with warm touch, eye-catching beauty with indulgence. If you thrive in a dynamic kitchen environment where the motto “keep on pushing” is celebrated, this is the job for you.

We are looking for an enthusiastic and experienced Head Chef to lead our team in our first ever restaurant.

Responsibilities

Provides guidance to the kitchen team for all aspects of the kitchen’s day-to-day operations .

Controls and directs the food preparation process efficiently and professionally.

Ensure exceptional food quality and presentation consistently.

Collaborate with management to drive the culinary direction of the restaurant.

Manages raw material stocks and ensures minimal wastage.

Organise daily food preparations and mise en place to ensure smooth kitchen operations.

Follows and strictly implements all food and sanitary rules as well as safety guidelines.

Ensure all recipes are recorded accurately and up to date.

Requirements:

Proven experience as a Head Chef in an upscale dining establishment specialising in European cuisine.

Have a meticulous eye for detail.

Passion for staying abreast of culinary trends and a commitment to continuous learning.

Strong leadership and communication skills.

Able to work in a fast-paced environment

Certification in Culinary would be beneficial

Job Benefits

Exciting career path with career growth opportunities

Annual Leave

Annual performance bonus

Staff discounts

Roles & Responsibilities

Duties

1) Washing and Cutting of vegetables

2) Cutting and marination of meat

3) Cooking of food (stir fry, deep fry, steaming)

3) Maintenance of all kitchen equipment

4) Maintain kitchen hygiene & cleanliness

5) Manage kitchen staff

6) Daily stock take and ordering

7) Checking of invoices and goods upon arrival

Responsibilities:

- Lead kitchen operations, including menu creation, inventory management, and staff supervision

- Ensure exceptional food quality and presentation

- Develop seasonal menus with a focus on local ingredients

- Maintain health and safety standards

- Manage food costs and kitchen budget

Requirements:

- Experience as a Head Chef or Senior Sous Chef

- Culinary arts degree or equivalent experience

- Strong leadership and creative culinary skills

- Knowledge of food safety regulations

We Offer:

- Competitive salary and benefits

- A creative and supportive environment

- Opportunities for career development

Looking for members who has strong interest in Japanese or Jap fusion cuisine to join our growing team.

What you'll need to do:

• Manage Food Preparation and Production
• Maintain high quality standard of all food product and dishes
• Assist Head Chef on daily operational needs and duties such as inventory, ordering and receiving for the kitchen supplies throughout the day
• Maintain basic cleanliness and hygiene standard

Remuneration and Perks

• Monthly salary up to $3,400 or above (incl. Overtime pay)
• Monthly service charge share bonus ranges from $50 - $250
• Monthly sales target incentives $100 or above (if sales target hit)
• Eligible for overtime pay
• Meal allowances of $100
• Perfect attendance allowances of $50
• Medical claim benefits up to $200 per year
• Vacation leave, child care leave, marriage leave etc
• Long service award starting $500
• Staff discounts

5 - 6 days work week

Locations:

Orchard Central (Somerset MRT)

We are seeking an experienced, passionate and skilled chef to prepare meals for private or corporate events on a full/part time basis.

• The candidate should have good knowledge and understanding of both Asian and Western cuisine with particularly keen interest and/or appitude towards Japanese cuisine
• The candidate should be able to provide recipe creations for content productions

Job Requirements;

• Has a passion for Food & Beverage
• Must have experience working in either a restaurant or a hotel environment
• A self-starter and a team player
• Committed to serving food of the highest quality
• Enjoys being creative with an eye for detail
• Enjoys planning, organising and problem solving
• Displays curiosity and takes time to learn and understand new culinary trends

Flexible working hours and attractive allowances.