There's no package price for Google Ads: on Search, you pay what the auction sets per click. Around the clicks sit management, setup, tools and tracking, plus the landing page and 10% GST. In this guide's example plan, $3,000 a month of media becomes $4,100 a month excluding GST. The first month needs $7,700 in cash.
Here's the plan in four numbers. Every figure is a teaching assumption, not a quote, a market rate or a recommended spend. So swap in your own quotes and forecasts as you read.
What you pay for in Google Ads
A campaign has two kinds of cost. One is what Google charges for the advertising. The other is everything it takes to run that advertising properly. Most of that never appears on Google's invoice.
Media is the money paid to Google. On Search you pay per click, and video campaigns can charge per view instead. You set the budgets and the bids. The auction sets the price of each click. Management is the fee for running the account, whether that's an agency, a freelancer or your own hours.
Setup, tracking, the landing page and the first round of creative are mostly one off. Tools such as call tracking and a CRM are monthly or charged by use. GST sits on top of most of it.
Cost | Paid to | Once or ongoing |
|---|---|---|
Media | Ongoing, as the ads run | |
Management | An agency, a freelancer or your own time | Ongoing, usually monthly |
Campaign setup | Whoever builds the account | Usually once |
Tracking setup | Whoever installs and tests it | Once, plus fixes |
Landing page | A web designer or agency | Once, plus changes |
Creative | A copywriter, designer or agency | Once, plus refreshes |
Tools and software | Software providers | Monthly or by usage |
Your time | Nobody invoices it | Every week |
The plan in this guide puts a dollar figure on every row except your time. Your time gets its own paragraph under costs around the ad spend. Over its first year, the plan costs $52,100 excluding GST. Media is the biggest share, not the whole bill.
SourceExample plan in this guide, excluding GST
Behind the dots are four amounts:
$36,000 of media
$12,000 of management
$2,900 of one off work
$1,200 of tools
Each is rounded to the nearest whole dollar in every $100. Roughly one dollar in three goes somewhere other than Google. On a smaller media budget with the same fee, that share grows.
First month cost versus ongoing cost
The first month is the expensive one. One off work lands in the same month as the first media and the first management fee. That's why the cash needed at launch is about 1.7 times a normal month's.
Here's the plan line by line. It uses an assumed management quote, with the landing page paid upfront. Every item is assumed to carry 10% GST. Check your actual supplier invoices, because not every item will.
Cost item | First month, ex GST | Later months, ex GST |
|---|---|---|
Media | $3,000 | $3,000 |
Management (assumed quote) | $1,000 | $1,000 |
Tools | $100 | $100 |
Campaign setup | $700 | $0 |
Landing page, paid upfront | $1,500 | $0 |
Tracking setup | $300 | $0 |
First creative | $400 | $0 |
Total ex GST | $7,000 | $4,100 |
GST at 10% | $700 | $410 |
Cash payable | $7,700 | $4,510 |
The media line is planned spend, not guaranteed spend and not guaranteed leads. Here, campaign setup is a separate scope that doesn't include tracking. The creative has no monthly refresh. Change any of those and the first month changes with them.
Built up as cash, the first month looks like this.
SourceExample plan in this guide
Over a year, the same plan costs $52,100 excluding GST. That's twelve months at $4,100 plus $2,900 of one off work. Count the one off work once.
A common mistake starts with a model that spreads the landing page across 12 months. The monthly figure then gets called first month cash. The designer still wants $1,500 when the page is delivered, whatever the spreadsheet says.
Refreshes and your own time would add to the total if they happen. So would interest on borrowed money or a later rebuild.
Sorting each cost by when it's paid makes any quote easier to check.
Count bundled work once too. When a quote includes tracking in its setup fee, there's no separate tracking line to add. A learning or testing allowance is part of the media budget, not a cost on top of it.
GST on Google Ads and your other suppliers
Google's tax page says all Google Ads sales in Australia are subject to 10% GST. That applies to accounts with an Australian business address. The page also says the tax is charged at the time of payment. Compare media budgets and quotes excluding GST, then add the GST to see the cash.
Whether you get it back is a separate question. The ATO's page on when you can claim a GST credit sets out the conditions, including these:
you're registered for GST
the purchase is for your business
the price included GST
you've paid or must pay for it
you hold a tax invoice for purchases over $82.50
A four year time limit applies.
A credit isn't a discount at the checkout. You pay the GST when Google charges your card. You claim it back later, through your BAS or annual GST return. The ATO's guide to claiming GST credits explains how. Until then, the GST is cash out of the business.
Overseas tools work differently. The same ATO page on when you can claim a credit covers imported services and digital products. It says a business registered for GST shouldn't be charged GST on them. That holds once the business gives the supplier its ABN and states that it's registered. The supplier doesn't have to issue a tax invoice either.
A US software subscription may arrive without GST, lowering the cash but leaving nothing to claim. Ask your accountant how each line in your plan is treated.
How Google bills and limits campaign spend
Google doesn't bill your budget. It bills what your ads accrue, at times set by the payment setting. Billing country, payment profile and tax details go in when setting up Google Ads for a small business.
Prepay isn't available in Australia. The Australian version of Google's help page calls it manual payments. Monthly invoicing, a line of credit, is for established businesses that meet Google's history and spend criteria. So a small business account here is normally on automatic payments. The main version of Google's payment settings page now calls that setting postpay.
Google charges the payment method on the first day of each month. It also charges whenever the account's costs reach the payment threshold.
The threshold starts at a set amount. It rises each time the account reaches it before the month ends, up to a highest threshold. Google doesn't email you when it goes up.
The Australian version of the page adds that thresholds vary by account, country and currency. It also notes that a charge can land slightly over the threshold when costs build quickly. A busy month can bring several charges, each a different size.
Pausing doesn't clear the account. Google's common questions about Google Ads charges explain why. Ads can take several hours to stop serving after you pause or cancel. You're billed for costs accrued before they stopped. Because billing runs on a monthly cycle, the final charges can take several weeks to arrive.
Three numbers that rarely match on the day
Campaign spend, the invoice and the bank transaction all describe the same advertising, each from a different angle.
Number | Where you see it | Why it differs |
|---|---|---|
Campaign spend | The Cost column for a date range | Costs as they accrue, before GST |
The invoice | Billing, then Documents, from the fifth working day of the next month | The whole month's charges with GST, plus any credits or adjustments |
The bank transaction | Your bank or card statement | Each charge at the threshold or on the first, on the bank's timing, sometimes after a pending authorisation |
Google's tax page puts each month's invoice in Billing, then Documents. It appears there from the fifth working day of the following month.
Google's charges page says payments and bank records don't always happen at the same time. That's because the systems differ. Most mismatches resolve within a few days. The statement line often carries your 10 digit customer ID. That ID helps whoever does the books match the charge.
Promotional credit changes less than it seems. Google's promotional offers page says the credit can't cover the spend requirement itself. Eligibility checks can take up to 35 days.
The credit then goes against future ad spend until it runs out or expires. It isn't cashback. On postpay, the charges page adds, ads keep running and accruing costs once the credit is used up.
What actually limits the spend
Budgets do. The rule depends on the budget type.
Budget type | What limits the charge |
|---|---|
Average daily budget, unchanged all month | Up to twice the daily budget on any one day, and no more than 30.4 times it for the month |
Average daily budget, edited mid month | Spend so far plus the new daily budget for each remaining day, with that day's highest budget setting its daily limit |
Campaign total budget | The fixed total for the campaign's dates, with no daily limit |
For most campaigns, Google's spending limits page says you never pay more than those limits. If serving runs over, Google covers the difference. How budget changes take effect sets out the mid month rule. Campaign total budgets are available for Performance Max, Search, Shopping, Demand Gen and YouTube campaigns. But existing campaigns can't switch to them.
The billing summary is where the balance, the threshold and the payments meet.
What clicks and leads cost in Australia
Your maximum bid is a ceiling, not the price. Google's cost per click definition calls the amount you're charged your actual CPC. It says you'll often be charged less than your bid. What a click is worth depends on what happens after it. So start by putting every price in the same unit.
Unit | What you pay for | Compare it with |
|---|---|---|
Cost per click (CPC) | One click on an ad | Clicks for the same search terms, area and dates |
Cost per view (CPV) | One video view | Other video views, never a Search click |
Cost per thousand impressions (CPM) | A thousand showings of an ad | Other awareness buying |
Cost per lead (CPL) | An enquiry of any quality | Enquiries counted the same way |
Cost per qualified lead | An enquiry that fits what you sell and where you work | The same qualification rule |
Cost per customer | A paying customer | Gross profit per customer |
A view isn't a visit. Google's page on cost per view bidding says when a view counts for ads in YouTube videos. Someone has to watch 30 seconds, or the whole ad if it's shorter, or interact with it. A cheap view and a dear click are different purchases.
The same goes across platforms. A social campaign can bill on impressions and a Search campaign on clicks. The two only compare once both are turned into a cost per qualified lead or per customer. Our guide to Google Ads vs Facebook Ads for small business sets that out.
Read any price with its basis attached
A cost figure means little without its basis. Before you trust one, check eight things:
the currency and GST basis
the network
the search terms
the date range
the location
the sample size
whether it's an average or a median
what counted as a lead
Keyword Planner gives estimates, not prices you'll pay. Google's Keyword Planner forecasts page describes the top of page bid columns as what advertisers have historically paid. The low column approximates the 20th percentile and the high column the 80th, from the last 30 days. Neither is the average CPC your account will pay. Our guide to Google Ads keyword research covers how to build a forecast worth reading.
What clicks cost in Melbourne
Our Google Ads cost per lead by industry guide lists Keyword Planner's top of page bid ranges. They're for Melbourne, pulled in October 2026. Standard plumbing searches run $8.14 to $51.85 a click, and electrical $7.67 to $33.69. Family law runs $14.64 to $54.57, and criminal law $6.69 to $39.89.
In our own suburb targeted dental campaigns, clicks cost $6 to $8. Accounting searches run $5.19 to $18.24 a click. Most ranges start under $10 a click and top out between $10 and $55.
An enquiry's cost spreads wider than a click's, because the enquiry rate varies as much as the price. The chart shows the estimated cost per lead for three of those services. It assumes our standard 5% to 6% enquiry rate.
SourceKeyword Planner bid ranges, Melbourne, October 2026
Each bar runs from the low bid at 6% to the high bid at 5%. That's planning arithmetic, not a quote or a forecast for your keywords.
Why costs differ by location and business
Every search runs its own auction. That's why two businesses bidding on the same words can pay very different amounts. Google's Ad Rank page lists six factors:
your bid
the quality of your ads and landing page
the Ad Rank thresholds
the competitiveness of the auction
the context of the search
the expected impact of your assets and other ad formats
The context includes where the person is, the device they're on and the time of the search. The page also notes that a higher ranking ad may pay a higher cost per click.
In practice, five things move the price most.
Competition where you work. More advertisers chasing the same customers in an area make a dearer auction. A capital city suburb and a regional town can price the same keyword very differently. But a cheaper click isn't always a cheaper customer.
Search intent. Searches from people ready to book attract more bidders than searches from people still researching. They're usually worth more, too. Our guide to high intent vs low intent keywords sorts one from the other.
Ad and page quality. Better ads and pages help you win auctions at a given bid. Google Ads Quality Score is a diagnostic rating for Search keywords, not an input in the auction. Google publishes no discount by score.
Bidding. Google's Smart Bidding page says Google AI optimises for conversions or conversion value in every auction. Our rule of thumb is 15 to 30 conversions a month before trusting a target. Our guide to Smart Bidding strategies explains this. Google itself sets no minimum for Target CPA.
Season and timing. Demand and competition move through the year and through the week. Because of that, the same budget buys different clicks in different months.
Campaign type changes what you're buying. Performance Max spends one budget across seven channels:
Search
YouTube
Display
Discover
Gmail
Maps
Search partners
Google's channel performance report page shows cost by channel. But you can't directly control the budget per channel. Performance Max's search terms report has data from March 2023. So it's less transparent than Search but not blind, as our Performance Max for small business review explains.
Compare two areas the fair way
Here is an example pair. Area A sits at the edge of a business's service area, where fewer competitors bid. Area B is its core.
Measure | Area A | Area B |
|---|---|---|
Cost per click | $9 | $14 |
Click to enquiry rate | 4% | 8% |
Media cost per enquiry | $225 | $175 |
Area A's clicks are about a third cheaper. But more of its searchers are too far away to book. So each enquiry costs $50 more. Comparisons like this only hold when both areas use the same service terms, dates, network and lead definition. Write the basis down before you compare anything.
Service and search terms: [the same keyword list in every area]
Areas compared: [area A] and [area B]
Dates and network: [date range, Search only or with partners]
Source and sample: [Keyword Planner forecast or account data, and how many accounts or campaigns]
Cost measure: [average CPC or top of page bid range, and the GST basis]
Lead definition: [what counts as an enquiry, and how spam and duplicates are removed]
Differences to note: [settings, budgets or missing data]
Location settings decide which areas the ads reach and whether people outside them can see the ads. Our guide to Google Ads location targeting explains how.
What an advertising budget might buy
Here's what $3,000 of media might buy an example service business. This assumes its enquiries have had time to turn into sales. The inputs are chosen for teaching:
$12 a click
8% of clicks becoming enquiries
60% of enquiries qualified
25% of qualified leads becoming paying customers
The $12 click is a teaching figure. So compare it with the click prices quoted earlier for your industry.
SourceExample teaching inputs, not account data
That's a media cost of $150 per enquiry, $250 per qualified lead and $1,000 per paying customer. Put the plan's whole $4,100 monthly running cost against the same three customers and each one costs $1,366.67.
This is arithmetic for a mature cohort, not a forecast of the first calendar month. Sales take time. Google also reports each conversion against the date of the click that led to it. Its page on understanding your conversion tracking data explains that rule. So a month's figures keep changing after the month ends.
How far the cost per enquiry can move
Two assumptions do most of the damage: the click price and the share of clicks that enquire. At $10 to $20 a click, a 4% enquiry rate gives $250 to $500 of media per enquiry. At 6% it's $166.67 to $333.33, and at 8% it's $125 to $250. The grid adds $12 and $15 a click and rounds to the nearest dollar.
Chart data:
| $10 CPC | $12 CPC | $15 CPC | $20 CPC | |
|---|---|---|---|---|
| 4% enquiry rate | 250 | 300 | 375 | 500 |
| 6% enquiry rate | 167 | 200 | 250 | 333 |
| 8% enquiry rate | 125 | 150 | 188 | 250 |
SourceExample arithmetic, CPC divided by the enquiry rate
Each cell is a media cost per enquiry in dollars, not a count. We treat 5% to 6% of clicks becoming enquiries as standard for service lead generation. With enough conversion history and a landing page built for the campaign, 8% to 9% is realistic. Those rates assume high intent paid traffic. Below 3% is worth investigating, as our guide to what a good conversion rate is explains.
On that band, the 4% row sits below healthy. A business living in the top right corner has a page or tracking problem to fix. Only then does it have a budget to set.
More budget doesn't buy proportionally more. Once the ads show for most of the relevant searches in an area, extra money buys dearer clicks. Or it buys less relevant ones. The next enquiry then costs more than the average. Our guide to how to scale Google Ads covers raising spend on an account that's already running.
Check it against what a customer is worth
Multiply gross profit per new customer by the lead to customer rate. The result is the most an enquiry can cost in media before it stops paying for itself. That ceiling leaves every other cost out.
Say each customer in the example leaves $1,600 of gross profit after the direct costs of the work. Three customers from 20 enquiries is a 15% lead to customer rate. That puts the ceiling at $240 an enquiry.
The $150 media cost per enquiry sits under it. Fully loaded, $4,100 over 20 enquiries is $205, still under. But that leaves only $35 of room per enquiry, or $700 across the month before overheads.
Our guide to a good cost per lead for Google Ads sets this out in full. It also covers what counts as a genuine lead. The ceiling may sit below what clicks cost in your market. If so, read whether Google Ads is worth it for a small business before spending anything. Our guide to Google Ads ROI works out the full return, with revenue, margin and every cost counted.
Work backwards to a workable budget
The plan above starts from a media figure. A real budget starts from the business, beginning with the customers you want and can serve. Next is what each one can afford to cost, then the cash you can commit. Our guide to how much to spend on Google Ads works that method through in full. It covers daily budgets, mid month changes and pacing too.
In short, divide the customers you want by your lead to customer rate. Divide the result by your click to enquiry rate, then multiply by the CPC.
Then check capacity. An enquiry the business can't answer or fulfil costs twice: once for the click and again in reputation.
Set a loss allowance: what you can spend before the test proves anything, without hurting the business.
Allow 4 to 8 weeks for a first read and about 90 days to judge cost per lead. Allow longer when the sales cycle is long. Our guide to how long Google Ads takes to work explains this. That's our planning horizon, not a Google rule. It also assumes the tracking works from day one.
In the plan, reaching a day 90 review takes $16,720 of cash including GST. That's $7,700 in the first month and $4,510 in each of the next two. Don't count a promotional credit or a hoped for repeat purchase as working capital. Fund the test from cash you already have.
Test the assumptions before any money moves.
The estimator works only from what you type in. It doesn't read your account or confirm market prices. Its result is a scenario, not a promise.
Management fees and package inclusions
In the plan, management is the biggest cost after media. Across the market, it's priced as a flat monthly fee, a percentage of spend or a hybrid. What matters is the scope it buys and the total you pay.
We group the market into three bands:
about $800 to $1,250 a month for an entry account
$1,250 to $3,000 for a core small business account
$3,000 to $5,000 or more for a complex one
Agencies that charge a percentage usually take 10% to 20% of spend. Fee models in depth, with worked examples, are in our guide to Google Ads management pricing.
Our Google Ads management is a flat monthly fee, quoted excluding GST. Starter is $800 to $1,000, Growth is $1,000 to $1,500 and Scale is from $1,500. The fee runs month to month and is never a percentage of your spend.
On a small budget the fee is a big slice. A $1,000 fee adds a third to $3,000 of media. On $10,000, it adds only a tenth.
Google's transparency requirements for third parties apply whoever you hire. An agency that charges a management fee must disclose the fee on every invoice. Reports need the same honesty.
Our audit sample is 180 Google Ads account audits from August 2021 to September 2026. It includes the agency reports businesses were getting before they came to us. Of the reports that showed a return figure, about 2 in 3 reports headlined return on ad spend. Those figures took no margin, cost of goods or fees into account. A return that leaves out the fee can't tell you whether the fee paid for itself.
The fix is a quote that shows its parts. Here is an example, not any provider's real quote.
Google Ads package, $4,000 a month
Media, management, setup, tools, GST, scope and cancellation terms shown separately
The single figure might hide $2,500 of media and $1,500 of fees. Or it might hide $3,500 and $500. You can't tell which. You can't compare it with anyone else's quote either.
Costs around the ad spend
The costs easiest to leave out sit beside the media. None of them buys a click. But most of them decide whether the clicks turn into customers.
Tracking and call tracking
Measurement comes first. A campaign that can't see its enquiries can't learn from them. So budget for Google Ads conversion tracking to be set up and tested before launch. The plan allows $300.
Phone enquiries need their own tool. In Elev8d's service accounts, calls are commonly 30% to 50% of leads, more for emergency trades. That's our observation from the same managed accounts, all with call tracking, not a market statistic. Calls at that share make call tracking for Google Ads rarely optional.
That guide shows how to compare call tracking quotes on the same basis. Extra numbers and call minutes are usually charged on top of the platform fee.
Software, creative and page work
A CRM or job management system, reporting dashboards and form tools all carry monthly fees. Count only the share the campaign actually needs. The plan allows $100 a month for tools.
Search ads are mostly words. Campaigns that show images or video need those made too. That work costs more to produce. The plan allows $400 for a first round with no monthly refresh.
The page the ads send people to often costs more than the ads themselves. Our guide to Google Ads landing page vs homepage answers whether you need a new one at all. If you do, our landing pages are priced from $800 to $2,000 excluding GST. Ongoing testing is a separate cost, as our guide to building a landing page that converts explains.
Your own time and optional spend
Your time is the cost no invoice shows. Answering calls, approving ads, checking leads and reading reports all take hours. An example owner spends two hours a week on it and values that time at $60 an hour. That's about $520 a month.
Remarketing, video, extra campaigns and page tests can all earn a place later. Treat each one as optional until the core campaign is paying its way. Then price it when you decide to add it.
Spend that buys the wrong searches
Some of the media itself is a cost easy to leave out. Take spend on search terms outside the services the business offers. In the same account audits, it took 8% to 15% of the previous 90 days' spend. That's for the middle half of accounts.
Our guide to Google Ads negative keywords covers the main control. That control needs regular attention as new searches appear.
If you'd rather someone looked inside the account itself, that's what our free audit is for.
We'll check your search terms, tracking and settings, and show you what we find.
When a small budget is worth testing
Elev8d recommends at least $3,000 a month for a managed account. A self managed test in a low CPC niche can start nearer $1,000 to $1,500.
Those are our figures, not Google's. Google's description of Google Ads says there's no minimum spending commitment. You set and control your own budget.
Below $3,000, the management fee takes too big a share of the budget. That's why our low end is a narrow self managed test, not a managed account.
A small budget can still do a narrow job:
one service
one area
the searches closest to a purchase
tracking that works
But a small budget fails when the targeting is so tight the money can't be spent. Look at the audited accounts with $1,000 a month or less of media. In their last full month, about 1 in 3 accounts spent a third or more under budget. Our guide to the Google Ads minimum budget covers what $500 a month can and can't test.
Fund the test to its review date, or don't start it. A test that runs dry in week three teaches you one thing: that it ran out of money.
Reduce costs without losing useful customers
Cutting cost is easy. Cutting it without cutting customers needs a diagnosis first. Find where the money leaks between the search and the sale. Fix that step, and leave the parts that work alone.
A common mistake is cutting bids on the highest CPC campaign when it brings the customers. A cheaper click that never buys costs more than a dear one that does. Some levers cut the price without cutting the customers. Our guide to Google Ads cost per click and how to lower it works through them.
Work on one constraint at a time:
the wrong searches
the page people leave
the enquiries nobody counts
the follow up that never happens
Judge each change on cost per paying customer, not on cost per click.
Compare quotes and decide the next step
Put every quote on the same footing before you compare prices. Send each provider the same questions, and ask for the answers in writing.
How much of the monthly amount reaches Google? [amount]
What does management include, and how often is the account reviewed? [scope]
Which costs are upfront, monthly or usage based? [items]
Which amounts include GST? [basis]
Who owns the account, the tracking and the creative? [terms]
What can change the price? [triggers]
What happens on cancellation, including notice and the final Google charges? [notice and balances]
Watch for forecasts. A quote that promises a number of leads is a claim about the future. The ACCC's guidance on false or misleading claims covers promises like that. A business making one must have reasonable grounds for it at the time. Ask what the forecast is based on.
Our guide to choosing a Google Ads agency covers the rest of the vetting. If you'd like a quote from us, we'll answer the same questions line by line.
What we recommend at Elev8d
Price the whole campaign before you price the clicks. We put every cost in one table, excluding GST, before anyone talks about results. The first month's cash is shown separately.
Then fund one service properly. For a managed account, that means at least $3,000 a month of media. That's because below it, the fee takes too big a share to be worth paying. Under that figure, we'd point you to a narrow self managed test at $1,000 to $1,500. It belongs in a low CPC niche, with tracking working first.
Judge the money on cost per paying customer, not cost per click. We take a first read at 4 to 8 weeks and judge cost per lead around day 90. We budget the cash to get there, GST included.
Compare every quote, ours included, on the same template:
what reaches Google
what the fee buys
what's upfront
what happens when you leave
The numbers might say Google Ads won't pay for itself at your margins. If so, we'll tell you before you spend.
FAQ: questions about Google Ads costs
Can I claim Google Ads as a tax deduction?
Generally yes, for a business. The ATO's page on deductions for other operating expenses lists advertising as an operating expense. You can generally claim it in the income year you incur it. That's separate from the GST credit. Ask your accountant how a one off page build is treated.
Do I pay for fake or accidental clicks?
Not for the ones Google catches. Google's invalid clicks definition says you won't be charged for invalid clicks or impressions. They're filtered out of your metrics and your billing. Where Google finds invalid clicks you've already paid for, it credits your next invoice where appropriate and possible.
Is SEO cheaper than Google Ads?
They cost in different ways. Google Ads charges for every click from the first day and stops producing when the spend stops.
SEO costs work and time up front. The visits it earns carry no click charge. But it takes longer to build. Our guide to SEO vs Google Ads compares them side by side.
Next steps
Put your own numbers in the plan
Copy the cost table and replace every assumption with a real quote or forecast. Show first month cash and later months separately, both with GST.
Model the funnel before you commit
Run your CPC, enquiry rate and close rate through the budget estimator. Then check the result against a customer's worth to you.
Send every provider the same questions
Use the quote template and compare the answers line by line, with GST and cancellation terms in writing.