ComplaintsforNew Country Motor Car Group, Inc.

• Initial Complaint

  04/16/2024

  Complaint Type:

  Service or Repair Issues

  Status:

  Answered

  More info

  *** ** *** ******** received an insurance job from ******* ********* around February 2024. The vehicle they received was a 2019 *** 530i insured by ***** Insurance company. I was very specific with the auto body shop in terms of the damage that was done to the vehicle. I reported the car being vandalized to *****, ******* and *** ** *** ********. The main target of the vandalism was mechanical and electrical. *** ** *** ******** did not return my calls, they were deceptive in their write-ups regarding the vandalism to the vehicle and did not repair the vehicle to *** standards nor did they provide the pictures and video I requested of the vandalized parts. I took it for a second option which was ****** *** in New Jersey, and that dealership found many things that were missed due to vandalism including smelling antifreeze which was a part of the vehicle that was vandalized. *** ** *** ******** refused to return my calls, refused to work with me and I also contacted *** of America due to deceptive practices which I would deem as fraudulent in nature. For example, the mechanic that worked on the car stated that the vandalism was wear and tear on the vehicle rather than vandalism and there is a clear difference. The vehicle is not in good working condition, the mechanical problems which were due to vandalism are still damaged, electrical issues did not fix themselves and I don't know how to fix them myself which is why I purchased insurance and took it for repairs. *** ** *** ******** needs to ensure that they work with ******* ********* whom I also reported to have a rental ready for me and for my vehicle to be repaired as it should have been, not lie and state that it is all wear and tear which is easy for them to do but I would expect more professionalism and honesty from such a well known brand. They caused me significant hardship as the car is not safe to drive and I have a seven year old that I drive to school each day and it is dangerous.

  

  Business response

  04/22/2024

  On 02/05/2024, *** of the Main Line received a ******** towed to us through ******* Collision. Unsure as to whose vehicle or which ******* it came from, we contacted their rep and opened an RO (******, attached) on 02/05/2024. Our Service Advisor was informed about the potential vandalism, and that we should perform an inspection and a provide a detailed diagnostic on the vehicle. One of our qualified techs performed the inspection and we sent the detailed report (****** diagnostic detail, attached) to *******, which included both immediate and recommended items which were due for repair work. At the request of *******, the vehicle was towed back to their facility on 02/13/2024. 
  
  On 03/01/2024, we were contacted again by ******* authorizing two of the repairs to be performed on the vehicle (see email chain). We opened a new RO (******, attached) and performed the approved repairs. Repairs were completed on 03/05/2024 and communicated to ******* that the vehicle was ready for pickup. ******* approved release of the vehicle from *** of the Main Line to the vehicle owner. Up until this point, we were directly communicating with ******* and the insurance company and had no communication with the customer. 
  
  Ms. ********* along with her husband picked up the vehicle on 03/05/2024, they inspected the vehicle and took delivery. We informed ******* on 03/06/2024 that the vehicle was picked up and closed the RO on 03/08/2024 after receiving the insurance payment.
  
  A few things to note. 
  
  - To the claim that the dealership did not return her calls, Ms. ********* called only once on 03/05/2024, leaving a message for the service advisor that was handling the repairs. The service advisor returned her call and spoke to her about her vehicle being ready. Ms. ********* came the same at 5:40pm day to pick up the vehicle. 
  - To the claim of deceptive write-ups, we performed the diagnostics at the request of ******* and noted only those issues that were observed both physically and through a computer software, as most of mechanical and electrical issues are read by the computer. The technician pointed out certain immediate issues that needed to be addressed and recommend a few for future, which is a very normal procedure. However, there was no sign of vandalism, loose wiring, or anything damaged due to vandalism. Any biased diagnostics could lead to facilitating a potential insurance fraud. 
  - We only performed the work that was approved by *******, which was replacing the expansion tank, filling the anti-freeze and software programming for the irregular idling. All of this is physical parts being replaced and computer-generated programming of latest software, therefore there is no question or room for sub-standard work.
  - To the claim of not providing pictures and video, these were provided to our customer, *******. They confirmed that it was provided to Ms. *********. 
  - Ms. *********’s claim of smelling anti-freeze due to vandalism is out of context as this was due to the leaking expansion tank and it’s a known mechanical issue which may cause a bad odor. 
  
  We are more than happy to work with Ms. ********* and assist in performing any work required on the vehicle that is paid and approved by her or the insurance company. 
  
  
  
  

  Customer response

  04/22/2024

  Better Business Bureau: I have reviewed the response made by the business in reference to complaint ID 21585294, and have determined that this does not resolve my complaint.  The statements made by *** are incorrect and misguiding. ***** approved repairs and ******* provided their version of what they said I reported which was and is incorrect. Due to the mechanical and electrical vandalism I only reported what I observed and requested a thorough investigation by ***. *** was also notified via their website in 2023 prior to the 2024 vandalism that threats and violent actions were taken against me, my home, and continue - I can share that report and case number for your records. I feared my vehicle would be vandalized and took precautionary steps to ensure the dealership financial company and insurance were notified if my vehicle were to be harmed in any way and I’ve documented significantly as I anticipated a response which does not accept responsibility and has left me with a vandalized vehicle which was also evaluated by another *** dealership and many aspects of the *** of mainline evaluation which they stated were simply all attributed to “wear and tear” are in fact issues and destruction due to vandalism not wear and tear. I requested pictures, videos and the replaced parts for the car, via email and left several messages which were unanswered and unreturned. Based on my ******* call log i made many calls to the *** dealership and I would be happy to share that with the dealership, BBB or any other law enforcement agency. I would be happy to share that with the dealership, BBB or any other law enforcement agency. Also, when I picked up the vehicle from *** of mainline nobody inspected the car with me and I documented that I was unable to inspect and ask questions after pickup, unlike *** to do that. Additionally, a few days later many of the electrical and mechanical issues attributed to vandalism rather than wear and tear remain and to validate that even repairs weren’t appropriately completed the shop foreman at the *** dealership in NJ that looked at the vehicle on March 28th diagnosed an antifreeze smell which again should not be there if the repairs to my car were completed at the *** standard, they also did a key diagnosis and found many issues you did not even touch on all attributed to vandalism.   With the missed issues and smell of antifreeze still to this day, that is not quality work, if expansion tank was properly replaced and system checked then I should not smell burning antifreeze.I am offended and impacted by the carelessness of the response provided to the BBB as well as the lack of accountability. Please allow me to remind you to date I drive a vandalized vehicle which I deem as dangerous due to the mechanical and electrical damage attributed to violence. Please allow me to remind everyone I have a seven year old special needs son that is in this vehicle with me consistently and our lives are dependent on the work and appropriate repairs of violent vandalism and as of today we are taking a risk each time we have to be in the vehicle to go to school and doctors visits. Should it be assumed that the carelessness of *** should be ignored if me and my son are harmed by the vandalism to the car or worse yet lose our lives?  Regards, ***** *********

• Initial Complaint

  11/19/2023

  Complaint Type:

  Product Issues

  Status:

  Answered

  More info

  I traded in a 2020 ******** *** *** on May 31, 2023 for another ********. Since the beginning of the month of June, I was calling the dealership to start the process of getting a refund for the unused portion of the extended warranty and service contract. After many attempts to get in touch with the Finance Department or Business Manager (Barry Bowman), he finally returned my call and I Filled out the paperwork on June 26, 2023. After I send him the document on that date, I been in communications with him a a few occasions via email about the status of the refund. He had giving me the run around saying that he needed to check with accounting and other excuses. I believe that waiting Five months for that refund is excessive and unfair to me. I need your help in resolving this matter.

  

  Business response

  11/22/2023

  The dealership has issued the refund and the check will be mailed to the customer. Thank you.

• Initial Complaint

  11/17/2023

  Complaint Type:

  Billing Issues

  Status:

  Answered

  More info

  I have been paying all sorts of money to the dealership including a $2000 Recall payment out of pocket and the dealership won’t give me my keys or car after I payed for a tow truck driver to pick it up they made him leave the dealership without my car and I payed for it

  

  Business response

  11/20/2023

  Mr. ***** ***** towed his 2007 *** ***** to New Country *** on 10/19/2023, with a request to diagnose a no-start concern he was experiencing. We completed our diagnostics per his request and quoted him for the necessary repairs, to which he declined. He has since stored his *** at New Country. His vehicle is available for removal, he must first pay his open invoice for the diagnostic work completed at his request. Any attempt made by New Country to collect the past due balance has been unsuccessful. To date, New Country does not have record of any out of pocket expenses related to any work that is on recall with *** USA. 

  

  Business response

  11/20/2023

  Mr. ***** ***** towed his 2007 *** ***** to New Country *** on 10/19/2023, with a request to diagnose a no-start concern he was experiencing. We completed our diagnostics per his request and quoted him for the necessary repairs, to which he declined.He has since stored his *** at New Country.His vehicle is available for removal, he must first pay his open invoice for the diagnostic work completed at his request. Any attempt made by New Country to collect the past due balance has been unsuccessful.To date, New Country does not have record of any out of pocket expenses related to any work that is on recall with *** USA.

  Customer response

  11/27/2023

  I have recently made the payment to get my car out of the dealership because I didn’t want my car there anymore. They did not fix the original problem I had with my car, I think it is unfair they also had me pay for an expensive recall out of pocket. After fixing the recall an getting the vehicle back in my possession the same issues came up immediately, an I was told I can bring the car back for a free diagnostic that I then had to pay for unexpectedly when they turned down the tow truck driver I had paid for. I think it’s fair to say after spending a lot of money it is unfair treatment to the very own customer.. thank you! I appreciate all your help! 

  

  Business response

  11/27/2023

  Mr. ***** ***** has paid his invoice for the work he requested, was quoted for, and subsequently declined proceeding with. He has since removed his vehicle from New Country. His current no-start concern and pending repairs are unrelated to any prior repair work performed by New Country BMW, and / or recall work performed.He has not incurred any out-of-pocket expenses for any repairs covered by *** recall. 

  Customer response

  12/01/2023

  I have reviewed the response made by the business in reference to complaint ID ********

  Customer response

  12/04/2023

  Please review the attached showing the recall repair that i was charged for.  Also, I still have the same issue and they want to charge me again to fix it.

  Customer response

  12/04/2023

  Please review the attached showing the recall repair that i was charged for.  Also, I still have the same issue and they want to charge me again to fix it.

  

  Business response

  12/08/2023

  The components in the invoice attached from Mr. ***** *****, have never been on recall from ***** for the 2007 *** ***** bearing the vin number: *****************.We have attached a campaign summary from *** North America that shows any and all recalls that have been open and performed on his 2007 *** *****. There are currently none open.The out-of-pocket expenses incurred on the invoice in question (Invoice ******) were for repairs requested and approved by Mr. *****, and the result of a diagnosis performed on invoice ****** for a no-start concern, in May 2023. (Invoice attached)Important note, on RO 521212, we completed the only open recall on his *** at the time, and as shown in the invoice, he did not incur any out-of-pocket expenses for that repair.

  

  Business response

  12/08/2023

  The components in the invoice attached from Mr. ***** *****, have never been on recall from ***** for the 2007 *** ***** bearing the vin number: *****************. We have attached a campaign summary from *** North America that shows any and all recalls that have been open and performed on his 2007 *** ****** There are currently none open. The out-of-pocket expenses incurred on the invoice in question (Invoice ******) were for repairs requested and approved by Mr. *****, and the result of a diagnosis performed on invoice ****** for a no-start concern, in May 2023. (Invoice attached) Important note, on ** ******, we completed the only open recall on his *** at the time, and as shown in the invoice, he did not incur any out-of-pocket expenses for that repair. 

• Initial Complaint

  09/23/2023

  Complaint Type:

  Product Issues

  Status:

  Answered

  More info

  I had purchased a used 2021 **** ******** vehicle from this dealer in June 2023. It's the first time ever purchasing a used car, and will more than likely be my last. When I drove the car off the lot, there were no issues with it. Everything worked perfectly, until I brought it back for a complimentary front brake pad change. I was told upon purchase that there was nothing wrong with the brakes, but they simply wanted me to have new ones since they were a little low, which I did appreciate. I understand well now that there are certified mechanics that work on electric vehicles. When they gave me the car back, there were a lot of warning signs, including one referencing to check the braking system and others referencing that certain functionalities are not working. I have no idea what was done, but I was told to drive it for a little while and the warnings should go away. That didn't work, and when I contacted a **** dealer regarding the matter, they said that there is a specific way for brakes pads to be changed on electric vehicles and if not followed damage will occur to the vehicle.. I had returned the car back to **** ***** ***, to get the car repaired, which took weeks. Finally they had informed me to take the car back and to send it over to a **** dealership close to me where they could diagnose and repair it. I should have never taken the car back. It is now September, and the car is still not properly fixed. I was informed a few times from **** ***** *** that while the car is being repaired, they would cover all rental expenses. They did not provide me with a loaner, and thus far they have not reimbursed me for any of my rental expenses. The only good thing out of this whole mess is that the vehicle is covered by warranty, and all the repairs are completely covered.

  

  Business response

  09/28/2023

  Our Pre-Owned Manager, Andre R******, has resolved this directly with the customer and we will be sending a refund check today. Please see attached copy. Thank you. 

• Initial Complaint

  09/20/2023

  Complaint Type:

  Service or Repair Issues

  Status:

  Answered

  More info

  I purchased my 2023 **** ** in May 2023 this years. Initially, their salesman, Michel *******, decided to drill a license plate frame directly into my brand new **’s grill without there even being a license plate yet, and without asking me first. After over a month of back and forth, I had them finally agree to replace the grill. In doing so, their mechanic caused pressure dents on each side of my bumper, near the headlights. I was extremely upset because I recently had ppf (protection film) and ceramic coating applied to the paint. Chris M********* the GM, was refusing to replace my bumper despite this being their error and cause of damage in the first place. Chris was also trying to alter the story and said that I told Michel, the salesman, to drill in the front plate frame initially and claimed we had a conversation about it. Complete lies! I would never allow this on a brand new **. On top of all of this (when I got my car back that day and saw the pressure dents), I noticed that they scratched the leather on my steering wheel, cause two small paint chips on the edge of my door somehow that were never there before (I took photos of every inch of my car before left it for service) and they also left dirty marks on the fabric up near my speakers inside the car. And guess what - when I brought this up to Bob, the service manager, he said “you’re really pickin’ apart this car man.” (Great attitude right?) I put some leather softener on the steering wheel myself and cleaned the inside. Nothing I can do about the chips so I just let it go. They make you feel as if you’re bothering them if you complain about something. Back to the bumper - after quite some time discussing what we could do here, Chris had an idea for my car to be sent to a body shop in Mount Vernon (this part happened last week) to see if they could fix the issue somehow rather than installing a new bumper. I wasted half a day going back and forth. Unfortunately, the work they did made zero change whatsoever and did not repair the dents. At this point, Chris is still refusing to have **** replace my bumper. He knows it will be at his expense to pay for the replacement as well as applying new ppf and ceramic coating. He is simply trying to avoid the cost. He claims I will be “unhappy” with the outcome of a new bumper and that the paint and finish won’t come out right - does he think I’m stupid? Body shops do this type of work every day on high-end cars! He also says the dents they caused “are not that bad and won’t diminish the value.” Really??? And he STILL claims that I allowed the grill to be drilled into the front plates. His continuous style of changing the story around and not owning up to his crew’s mistake is extremely deceitful and very disappointing to say the least. I spent a lot of money on this car and I feel as though I have been taken for a ride. I have never had such a horrible experience in my life of owning or leasing a car. I am now stuck with a brand new 2023 ** with dents in the bumper, caused by **** ********* - that **** ********* THEMSELVES are refusing the repair. I beg you all to shop elsewhere and AVOID getting your car serviced here. They do not care about you or your car. I am still trying to figure out a resolution to this, since dealing with them directly is getting me nowhere!

  

  Business response

  09/29/2023

  Our General Manager has spoken with the customer, and they have agreed to a resolution that is satisfactory for both parties.

• Initial Complaint

  09/12/2023

  Complaint Type:

  Service or Repair Issues

  Status:

  Answered

  More info

  I had my *** serviced here for smoke coming out of the exhaust. It was a quoted 7 day anticipated time frame. They had the car for a total 54 days. I called multiple times to get an update on my vehicle and they never once returned my call. Finally 54 days later they called me to update me on the issues wrong with my car and that it was ready. I was hit with incurred loaner fees that weren't previously documented on the loaner agreement form while they had it for servicing. I attached the agreement form. Additionally, they completed servicing on my vehicle that totaled over $10,000. They did not update me on uncovered issues before performing replacement on the parts. The car was also just there for servicing on 5/31 before having to bring it back on 6/6 for new issues. Why was the issue not uncovered previously? They are holding my vehicle and will not return until cost of fees are paid in full. They will not return any of my phone calls.

  

  Business response

  09/15/2023

  Mr. ********** vehicle was brought to *** of the Main Line for a smoking concern that was originally diagnosed as a valve cover. The valve cover was approved by the customer, but when the technician took another look at the vehicle prior to replacing the valve cover, it was determined that the true issue was a faulty turbo. When the service advisor relayed this information to the customer, he asked to speak with our Service Director, T***** G******* regarding coverages or discounts. T***** outlined everything to the customer, and was supposed to follow up with the dealership regarding approval. After not hearing from the customer, our Service Manager followed up with Mr. ******** in T*****’ absence on 7/24 & 7/27. On 7/28, he called back in and he declined the recommendations and apologized for the delayed response as he was out of the country. Our Service Manager questioned who was driving the loaner vehicle in his absence and he seemed confused, stating it was at his house.  We informed him that the vehicle had been used every single day and was currently in Manhattan to which he stated he “knew who was driving it, and would handle it”, and that our loaner car would be delivered the next day. On 7/31, our loaner vehicle was still not returned. On 8/4 we charged the card on file via TSD for 4 days of usage, along with a $35.00 processing fee, plus tax. T***** received a call the next day from someone claiming to be Mr. ********** father, stating that HIS credit card had been charged without his authorization, and that he planned to dispute it.  T***** and decided to leave that transaction alone for the time being, and attempt to collect the loaner violation money directly from Mr. ******** when he came in to pick up. On August 7th, someone drove our loaner vehicle into the service drive during normal hours, gave the key to a valet, then walked out.  Mr. ******** then came to pick up near closing time on 8/11. He at first feigned ignorance at the charges for the loaner, then told ******** that he didn’t have his wallet with him to pay, and that he would return at a later time to settle up and pick up his vehicle.  Our Service Manager called and left a message, sent a text, and sent an email for Mr. ******** stating that the balance owed had been waived and that his vehicle was ready to pick up at his convenience. 

• Initial Complaint

  07/05/2023

  Complaint Type:

  Service or Repair Issues

  Status:

  Resolved

  More info

  Bought my ****** in for a suspension issue. Was told by service advisor they did a software update on my car as well as a full inspection. Was advised I needed a new battery ... Upon picking up my car it was late and everybody was gone but my car was stating to check coolant .. the next day when I lifted t and it was says "SERVICE 0 DUE IN 0 MILES" which my car was not stating any of the following hen I dropped my car off then the worst was when I lifted the hood a part I'm not sure what it is has a hold like it was dropped. When I called Mercedes the next day the response I received was they don't know why my car is stating that and they don't know why the mechanic didn't list these issues... obviously you cant list something if they created the error or problem. The service supervisor Mike P. reached out to me he told he was gng to look into the issue and call me back I have never heard from him again. I Paid $700 for a service and left with more problems. NEVER AGAIN !

  

  Business response

  07/07/2023

  The customer brought her **** *** in for two concerns in May 2023:  check engine light and a bad front tire.  The dealership diagnosed both issues and recommended fixes for both options to which the customer declined.  Erica (Service Advisor) provided a comprehensive estimate to the customer and even called her extended warranty company looking for coverage options, but neither were covered.  The customer paid for both diagnosis fees and left with her vehicle. The air intake tube is a very common issue on both *** and *** cars as they get older.  
  
  Both ***** and Mike P****** have calls and text messages with the customer noted iincluding a call after the fact to address these issues.  
  We will reach out again today to see if we can assist with anything. Thank you. 
  
  

  Customer response

  07/13/2023

  Better Business Bureau:
  
  I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me. 
  
  Regards,
  
  ******* *******
  
  
  
  
  

• Initial Complaint

  06/26/2023

  Complaint Type:

  Product Issues

  Status:

  Resolved

  More info

  I purchased a car from the dealership. Two weeks after purchasing the car, the car broke down. I’m required to make payments on the car but haven’t possessed the car for two weeks now because the car was put in the shop by the dealership. The dealership should have known that something was wrong with the car. It’s an over 50,000 dollar car and I believe that the dealership should take some responsibility and compensate me for not being able to drive the car for over two weeks. I still have to make car payments even though I haven’t been able to drive it. The dealers won’t take responsibility for their part in this matter even though I’ve been inconvenienced for over the last two weeks.

  

  Business response

  06/28/2023

  Mr. ***** purchased a pre-owned ********-**** from *** ** *** **** **** on June 3, 2023. On June 13, 2023, the customer brought it back to the dealership for a suspension issue that was covered by the factory warranty. Since it was covered by ********-****, the vehicle had to be sent to **** ********* *****, but the necessary parts to make the repair were on backorder which resulted in the delay. The vehicle was repaired and returned to *** ** *** **** **** yesterday morning.  Our General Manager will reach out to the customer to discuss. Thank you.  

  Customer response

  06/28/2023

  I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me.   Regards,  **** *****

• Initial Complaint

  06/10/2023

  Complaint Type:

  Sales and Advertising Issues

  Status:

  Answered

  More info

  I purchased an **** from New Country **** in Greenwich CT on May 13th. I was giving a temp registration which expires on June 12th. I have still not received my registration and I have contacted the deal at least 20 times about this issue and I have not received a call back on the matter.

  

  Business response

  06/14/2023

  Mr. ******** picked up his 2019 ** on May 13, 2023, but the dealership did not receive the vehicle’s inspection from the customer until May 22, 2023 (in the State of Rhode Island, the customer is responsible for providing an inspection prior to being able to register it). All registration paperwork was sent for processing with the RI DMV on May 23rd, but we were notified on June 7th of an additional state fee that needed to be paid before processing. Our Pre-Owned Manager has been in contact with the customer to explain the delay and to let him know his plates will be mailed directly to him. Thank you. 

  Customer response

  06/16/2023

  I assume the response was from the GM..........I need to add a little to his "it's not our fault response"........ I picked up the car on the 13th of May and the salesmen told me that I will receive the registration in 3 to 4 weeks.  I then received a text from him on the 16th telling me, FOR THE FIRST TIME, that I need to get a VIN check.   I booked the first available appt on the 18th and expressed shipped the documentation to NCA on the 19th.  In addition, Chris failed to mention that he did not respond to an email I sent him asking about the status of my registration well before the June 12th expiration date. In addition, Chris failed to mention the nearly a dozen phone calls I made to the DMV dept. at NCA in which no call back was ever received.  The only call back I ever received was from the assistant manager due to my complaint with the better business bureau.  In addition, NCA has had 20 days to register my car since receiving the VIN check.  The bottom line is that my car is not registered in the appropriate time frame.  If you need any emails, text messages, and/or call logs I can provide them.  As I am submitting this response I still do not have my registration and according to *** ** tracking number I was provided its been in NJ since Wednesday.   

  

  Business response

  06/22/2023

  We apologize for the lack of communication and for any inconvenience that we caused. We were notified that the plates were delivered yesterday, June 21st. If there is anything more that you need assistance with, please let us know. Thank you. 

• Initial Complaint

  05/30/2023

  Complaint Type:

  Product Issues

  Status:

  Answered

  More info

  I purchased a maintainence package of $4000 but then canceled it after two weeks and I was told that I would get my full refund soon. However. It has been two months after I made the cancellation and I still haven’t received my refund. So I’d like to have it refunded back to me as soon as possible .

  

  Business response

  05/31/2023

  The maintenance contract was cancelled on 5/11/2023 and the customer will be refunded $3,180. Thank you. 

  Customer response

  05/31/2023

  I have reviewed the response made by the business in reference to complaint ID ********, and have determined that this does not resolve my complaint.  For your reference, details of the offer I reviewed appear below. I should get the full refund $4180 instead of $3180. Please confirm the amount.  Regards,  ******** *****  

  

  Business response

  06/01/2023

  The $3,180 refund will be from ***** and expected to be at the dealership within the next week. The dealership will then add their portion of the refund so the total refunded is $4,180. It should be noted that the maintenance plan was part of the finance contract, so the money will be sent to the bank on record to be credited on the customer's account. Thank you.

*Some consumers may elect to not publish the details of their complaints, some complaints may not meet BBB's standards for publication, or BBB may display a portion of complaints when a high volume is received for a particular business. ↩