Average Billing Specialist Salary in Lucknow, India for 2026
In this article, we will look at the average Billing Specialist salary for 2026 in Lucknow and how that compares to other countries and professions. We'll also look at interesting salary data points like median salary, 25th and 75th percentile salaries, salary amounts based on experience, bonus ranges and more!
The data in this article has been compiled using official government salary data, salary surveys, and other sources such as job postings which contain salary information.
All salary information is in the local currency, which is the Indian rupee. To keep things simple, we are using the INR currency code instead of the currency symbol ₹.
How Much Does a Billing Specialist Make in Lucknow?
A Billing Specialist working in Lucknow will typically earn around 292,000 INR per year, and this can range from the lowest average salary of about 136,100 INR to the highest average salary of 464,400 INR.
These are average salaries for a Billing Specialist in Lucknow and include benefits such as housing and transport. It's also possible for a Billing Specialist to earn more or less than the average salaries shown above.
Billing Specialist salaries will vary a lot based on your experience, location, skills, and gender. Keep reading below to research more data on each of these areas.
Distribution of Billing Specialist Salaries in Lucknow
So we've looked at the average salaries a Billing Specialist will earn in Lucknow. The next interesting data point is the distribution of salaries.
Salary ranges
We already know that a Billing Specialist can earn between 136,100 INR and 464,400 INR on average in Lucknow. This is known as the range in statistics.
The difference between the maximum and minimum values is a good indicator of variability in salaries, and can be used by employers to figure out how much they can expect to pay, and for employees to know how much they can earn.
Median salary
The median salary for a Billing Specialist in Lucknow is 315,700 INR. This is the middle value in the distribution of salaries.
What this means is that approximately 50% of the population earn less than 315,700 INR, and 50% of the population earn more than 315,700 INR.
If you are earning more than the median salary, that's a good indicator that you are being paid well.
If you're not earning more than the median salary, your objective should be to increase your earnings to be at least as high as the median salary (which you can do by asking for a pay rise, looking for a better paying job, etc).
Percentiles
Percentiles are similar to the median salary, but instead of looking at the middle value, they look at the values in the top and bottom half of the distribution.
For the average Billing Specialist salary in Lucknow, 25% of the population are earning less than 201,100 INR while 75% of the population earn more than 201,100 INR.
75% of the population earn less than 421,400 INR, and 25% of the population earn more than 421,400 INR.
Like the median salary, the 25th and 75th percentile salaries can be used to determine which quartile you fall into so that you know whether you are being paid well enough compared to others in your profession and location.
The difference between a median and an average salary
The median and average salary are both indicators you can use to see if you are being paid fairly based on the overall population.
- If your salary is higher than the average and the median salary, you are earning well compared to others.
- If your salary is lower than the average and the median salary, it could indicate you are not being paid well enough.
- If you are somewhere in between then it's tricky to determine if you are being paid well enough and you might need to research more closely.
Billing Specialist Salary by Experience Level in Lucknow
The most important factor in determining your salary after the specific profession is the number of years experience you have. It stands to reason that more years of experience will result in a higher wage.
We have researched the average Billing Specialist salary based on years of experience to give you an idea of how the average changes once you've worked for a certain amount of time.
- 0 - 2 Years Experience. A Billing Specialist in Lucknow that has less than two years of experience can expect to earn somewhere in the region of 152,000 INR.
- 2 - 5 Years Experience. With two to five years of experience the average Billing Specialist salary would increase to 204,700 INR.
- 5 - 10 Years Experience. From five to ten years of experience as a Billing Specialist, the average salary would be 301,800 INR.
- 10 - 15 Years Experience. Once you have more than ten years of experience the average salary reaches around 366,200 INR.
- 15 - 20 Years Experience. A Billing Specialist with 15 to 20 years of experience can earn an average of 398,300 INR.
- 20+ Years Experience. For a Billing Specialist with more than 20 years, the expected average salary increases to 430,500 INR.
Average Salary by Experience Chart
| 0-2 Years | - | 152,000 INR |
| 2-5 Years | +34% | 204,700 INR |
| 5-10 Years | +48% | 301,800 INR |
| 10-15 Years | +22% | 366,200 INR |
| 15-20 Years | +9% | 398,300 INR |
| 20+ Years | +8% | 430,500 INR |
Billing Specialist Salary by Education Level in Lucknow
As well as experience in a job, your education plays a big role in how much you can earn. A lot of higher paying positions require a high level of education, but how much can a degree increase your salary?
In our research we have compared the salaries of employees in the same job and career level with different levels of education to see how much more you can earn at each education level.
The salary you can earn based on your education is very specific to both your location and the career path you choose.
In our research, we looked at the average salary for a Billing Specialist in Lucknow based on the education level of the employees in order to find out whether a better education level would increase your salary.
- High School. A Billing Specialist in Lucknow with a high school education can earn an average salary of 187,300 INR.
- Certificate or Diploma. A Billing Specialist in Lucknow with a certificate or diploma education can earn an average salary of 221,500 INR.
- Bachelor's Degree. A Billing Specialist in Lucknow with a bachelor's degree education can earn an average salary of 318,800 INR.
- Master's Degree. A Billing Specialist in Lucknow with a master's degree education can earn an average salary of 419,400 INR.
Average Salary by Education Chart
| High School | - | 187,300 INR |
| Certificate or Diploma | +18% | 221,500 INR |
| Bachelor's Degree | +45% | 318,800 INR |
| Master's Degree | +31% | 419,400 INR |
How Much is a Master's Degree or MBA Program?
The approximate cost of a master's degree or post-graduate program like an MBA in India is around 160,000 to 479,000 INR and takes two years to complete.
As you can see above, there are financial benefits from reaching master's degree level, but don't expect to see much of a salary increase until you have completed the degree.
It's common for people to pursue an MBA or other post-graduate program in order to switch to a a job that pays more. On average, you can expect to earn around 10% more when switching to a new company.
Whether you decide to pursue a master's degree depends on many factors. If you are able to afford it, the numbers suggest that the return on investment is worth it and you could recover the costs in a few years from the salary increase you would receive.
Billing Specialist Salary Compared by Gender
In the modern age, we know that there should never be a pay gap between men and women. Unfortunately, in many professions, there is still a significant difference between the salaries earned by men when compared to the salary of women in the same job.
In Lucknow, a male billing specialist will earn an average of 305,600 INR, while a female billing specialist will earn around 273,300 INR.
This means that a male billing specialist earns approximately 12% more than a female billing specialist for performing the same job.
Average Salary by Gender Chart in Lucknow
| Male | - | 305,600 INR |
| Female | -12% | 273,300 INR |
Billing Specialist Average Pay Raise in Lucknow
In many countries, an annual pay raise is often given to employees to reward their service with a salary increase.
From our research, we can see that the average pay raise for a Billing Specialist in Lucknow is around 12% every 15 months.
The national average pay raise across all professions and industries in India is around 9% every 16 months.
In this case, we can see that the number of months between the average pay raise is higher than the typical 12 months.
To make the data more meaningful, we can calculate what the approximate annual pay raise would be using a simple formula:
Annual Increase = ( Increase Rate ÷ Months ) × 12
So for this example, it would be:
Annual Increase = ( 12 ÷ 15 ) × 12 = 10%
What this means is that a Billing Specialist in Lucknow can expect to receive an average pay raise of around 10% every 12 months.
Annual Pay Raise by Industry in Lucknow for 2026
In the chart below, you can see the average annual pay raise percentages for each of the major industries in India.
You will see that companies in bigger and more lucrative industries tend to have the higher annual pay raises.
| Banking | - | 1% |
| Energy | - | 2% |
| Information Technology | - | 3% |
| Healthcare | - | 4% |
| Travel | - | 5% |
| Construction | - | 6% |
| Education | - | 7% |
Billing Specialist Bonus and Incentive Rates in Lucknow
Another part of your overall compensation in a job is how much bonus you receive. Some job roles will be more likely to pay a bonus than others and also more likely to have higher bonus rates.
Generally speaking, jobs that are more involved with direct revenue generation will receive higher bonuses based on the performance towards revenue goals.
A Billing Specialist is a moderate bonus based job, with 53% of employees reporting at least one bonus in the last 12 months.
47% reported that they had not received any bonuses in the previous 12 months.
For the employees that did receive a bonus in the previous 12 months, the reported bonuses ranged from 3% to 5%.
| Received Bonus | - | 53% |
| No Bonus | - | 47% |
What are the Types of Bonus?
There are a number of difference types of bonus you can receive in a job. Including:
- Individual performance bonus - This is a bonus that is awarded to an individual employee for general performance in the job. It's the most common type of bonus.
- Company performance bonus - This is a bonus that is awarded to a company employees to share profit with the staff.
- Goal based bonus - This is a bonus that is awarded to an individual employee (or a team) for achieving specific goals, objectives, or milestones.
- Holiday bonus - This type of bonus is usually paid around the holidays, often the end of the year, and is a token of appreciation for the hard work throughout the year.
Government vs Private Sector Salaries
Another commonly asked question is whether you get paid a higher salary working in the public (government) sector or the private sector.
Public sector employees in India earn approximately 6% more than private sector employees in the same role.
| Public Sector | - | 392,300 INR |
| Private Sector | -6% | 371,100 INR |
Salaries for Jobs Similar to a Billing Specialist
In the table below, we have salary information for jobs that are similar to a Billing Specialist in Lucknow.
| Job Title | Category | Salary |
|---|---|---|
| Account Examiner | Accounting and Finance | 197,600 INR |
| Account Executive | Accounting and Finance | 341,400 INR |
| Accountant | Accounting and Finance | 263,100 INR |
| Accounting Analyst | Accounting and Finance | 330,900 INR |
| Accounting Assistant | Accounting and Finance | 204,000 INR |
| Accounting Associate | Accounting and Finance | 194,600 INR |
| Accounting Clerk | Accounting and Finance | 172,200 INR |
| Accounting Coordinator | Accounting and Finance | 239,000 INR |
| Accounting Head | Accounting and Finance | 539,700 INR |
| Accounting Manager | Accounting and Finance | 568,500 INR |
| Accounting Officer | Accounting and Finance | 197,600 INR |
| Accounting Specialist | Accounting and Finance | 363,000 INR |
| Accounting Supervisor | Accounting and Finance | 369,300 INR |
| Accounting Technician | Accounting and Finance | 189,300 INR |
| Accounting Unit Controller | Accounting and Finance | 451,000 INR |
| Accounts Executive | Accounting and Finance | 341,400 INR |
| Accounts Officer | Accounting and Finance | 209,500 INR |
| Accounts Payable Assistant | Accounting and Finance | 216,800 INR |
| Accounts Payable Associate | Accounting and Finance | 245,300 INR |
| Accounts Payable Clerk | Accounting and Finance | 197,600 INR |
| Accounts Payable Manager | Accounting and Finance | 529,600 INR |
| Accounts Payable and Receivable Specialist | Accounting and Finance | 275,200 INR |
| Accounts Receivable Administrator | Accounting and Finance | 394,800 INR |
| Accounts Receivable Clerk | Accounting and Finance | 197,600 INR |
| Accounts Receivable Financial Analyst | Accounting and Finance | 377,200 INR |
| Accounts Receivable Manager | Accounting and Finance | 520,900 INR |
| Accounts Receivable Team Leader | Accounting and Finance | 394,800 INR |
| Assistant Accountant | Accounting and Finance | 204,000 INR |
| Assistant Accounting Manager | Accounting and Finance | 502,200 INR |
| Assistant Auditor | Accounting and Finance | 267,100 INR |
| Assistant Corporate Controller | Accounting and Finance | 363,000 INR |
| Assistant Finance Manager | Accounting and Finance | 558,300 INR |
| Assistant Financial Controller | Accounting and Finance | 363,000 INR |
| Audit Director | Accounting and Finance | 615,700 INR |
| Audit Supervisor | Accounting and Finance | 491,000 INR |
| Auditing Clerk | Accounting and Finance | 209,500 INR |
| Auditing Manager | Accounting and Finance | 558,300 INR |
| Billing Clerk | Accounting and Finance | 204,000 INR |
| Billing Coordinator | Accounting and Finance | 245,300 INR |
| Billing Supervisor | Accounting and Finance | 411,400 INR |
| Bookkeeper | Accounting and Finance | 176,800 INR |
| Bookkeeping Specialist | Accounting and Finance | 258,400 INR |
| Budget Analyst | Accounting and Finance | 462,300 INR |
| Budget Manager | Accounting and Finance | 553,800 INR |
| Business Support Analyst | Accounting and Finance | 301,600 INR |
| Capital Markets Associate | Accounting and Finance | 406,300 INR |
| Cash Flow Analyst | Accounting and Finance | 406,300 INR |
| Cash Management Manager | Accounting and Finance | 529,600 INR |
| Cash Management Officer | Accounting and Finance | 309,800 INR |
| Cashbook Clerk | Accounting and Finance | 183,600 INR |
| Chartered Accountant | Accounting and Finance | 341,400 INR |
| Chief Accountant | Accounting and Finance | 397,900 INR |
| Collections Clerk | Accounting and Finance | 164,200 INR |
| Collections Representative | Accounting and Finance | 233,600 INR |
| Collections Specialist | Accounting and Finance | 275,200 INR |
| Corporate Controller | Accounting and Finance | 428,400 INR |
| Corporate Treasurer | Accounting and Finance | 514,300 INR |
| Cost Accountant | Accounting and Finance | 272,800 INR |
| Cost Accounting Manager | Accounting and Finance | 531,700 INR |
| Cost Accounting Supervisor | Accounting and Finance | 431,300 INR |
| Cost Analyst | Accounting and Finance | 428,400 INR |
| Credit Controller | Accounting and Finance | 369,300 INR |
| Credit Manager | Accounting and Finance | 558,300 INR |
| Credit and Collection Manager | Accounting and Finance | 537,300 INR |
| Credit and Collection Staff | Accounting and Finance | 204,000 INR |
| Credit and Loans Officer | Accounting and Finance | 194,600 INR |
| Debt Adviser | Accounting and Finance | 444,300 INR |
| Debt Collector | Accounting and Finance | 216,800 INR |
| Debtors Clerk | Accounting and Finance | 185,100 INR |
| Debtors Controller | Accounting and Finance | 197,600 INR |
| Deputy CFO | Accounting and Finance | 736,700 INR |
| Deputy Head of Finance | Accounting and Finance | 736,700 INR |
| Derivative Trader | Accounting and Finance | 462,300 INR |
| Director of Finance | Accounting and Finance | 790,600 INR |
| Economist | Accounting and Finance | 628,000 INR |
| Equity Analyst | Accounting and Finance | 478,100 INR |
| Escrow Assistant | Accounting and Finance | 239,000 INR |
| Executive Accountant | Accounting and Finance | 301,600 INR |
| External Auditor | Accounting and Finance | 377,200 INR |
| Finance Administrator | Accounting and Finance | 314,500 INR |
| Finance Analyst | Accounting and Finance | 485,300 INR |
| Finance Associate | Accounting and Finance | 233,600 INR |
| Finance Director | Accounting and Finance | 790,600 INR |
| Finance Executive | Accounting and Finance | 568,500 INR |
| Finance Licensing Clerk | Accounting and Finance | 194,600 INR |
| Finance Licensing Manager | Accounting and Finance | 514,300 INR |
| Finance Licensing Specialist | Accounting and Finance | 288,700 INR |
| Finance Manager | Accounting and Finance | 751,700 INR |
| Finance Officer | Accounting and Finance | 258,400 INR |
| Finance President | Accounting and Finance | 790,600 INR |
| Finance Relationship Manager | Accounting and Finance | 619,800 INR |
| Finance Release Analyst | Accounting and Finance | 309,800 INR |
| Finance Specialist | Accounting and Finance | 444,300 INR |
| Finance Team Leader | Accounting and Finance | 597,800 INR |
| Financial Accountant | Accounting and Finance | 267,100 INR |
| Financial Actuary | Accounting and Finance | 411,400 INR |
| Financial Administrator | Accounting and Finance | 444,300 INR |
| Financial Advisor | Accounting and Finance | 487,600 INR |
| Financial Analyst | Accounting and Finance | 485,300 INR |
| Financial Applications Specialist | Accounting and Finance | 335,800 INR |
| Financial Assistant | Accounting and Finance | 216,800 INR |
| Financial Associate | Accounting and Finance | 216,800 INR |
| Financial Associate | Accounting and Finance | 258,400 INR |
| Financial Claims Analyst | Accounting and Finance | 361,500 INR |
| Financial Claims Manager | Accounting and Finance | 478,000 INR |
| Financial Claims Supervisor | Accounting and Finance | 444,300 INR |
| Financial Clerk | Accounting and Finance | 204,000 INR |
| Financial Commercial Analyst | Accounting and Finance | 386,400 INR |
| Financial Compliance Analyst | Accounting and Finance | 431,300 INR |
| Financial Consultant | Accounting and Finance | 359,900 INR |
| Financial Controller | Accounting and Finance | 428,400 INR |
| Financial Coordinator | Accounting and Finance | 246,200 INR |
| Financial Customer Service Manager | Accounting and Finance | 491,000 INR |
| Financial Dealer and Broker | Accounting and Finance | 288,700 INR |
| Financial Director | Accounting and Finance | 790,600 INR |
| Financial Encoder | Accounting and Finance | 227,600 INR |
| Financial Manager | Accounting and Finance | 751,700 INR |
| Financial Operations Manager | Accounting and Finance | 684,900 INR |
| Financial Policy Analyst | Accounting and Finance | 417,200 INR |
| Financial Project Manager | Accounting and Finance | 553,800 INR |
| Financial Quantitative Analyst | Accounting and Finance | 462,300 INR |
| Financial Reporting Consultant | Accounting and Finance | 386,400 INR |
| Financial Reporting Manager | Accounting and Finance | 514,300 INR |
| Financial Section Head | Accounting and Finance | 514,300 INR |
| Financial Services Manager | Accounting and Finance | 684,900 INR |
| Financial Services Sales Agent | Accounting and Finance | 296,000 INR |
| Fixed Assets Administrator | Accounting and Finance | 279,400 INR |
| Forensic Accountant | Accounting and Finance | 314,500 INR |
| Fraud Detection Supervisor | Accounting and Finance | 330,900 INR |
| Fraud Prevention Manager | Accounting and Finance | 548,800 INR |
| Fund Accountant | Accounting and Finance | 258,400 INR |
| Grants Coordinator | Accounting and Finance | 197,600 INR |
| Group Financial Manager | Accounting and Finance | 768,900 INR |
| Internal Auditor | Accounting and Finance | 359,900 INR |
| Internal Control Adviser | Accounting and Finance | 420,800 INR |
| Internal Control Officer | Accounting and Finance | 233,600 INR |
| International Tax Director | Accounting and Finance | 649,700 INR |
| Inventory Accountant | Accounting and Finance | 279,400 INR |
| Investment Advisor | Accounting and Finance | 719,100 INR |
| Investment Analyst | Accounting and Finance | 529,600 INR |
| Investment Associate | Accounting and Finance | 451,000 INR |
| Investment Broker | Accounting and Finance | 451,000 INR |
| Investment Fund Manager | Accounting and Finance | 597,800 INR |
| Investment Operations Manager | Accounting and Finance | 597,800 INR |
| Investment Underwriter | Accounting and Finance | 227,600 INR |
| Investor | Accounting and Finance | 349,300 INR |
| Investor Relations Manager | Accounting and Finance | 539,700 INR |
| KYC Team Leader | Accounting and Finance | 519,300 INR |
| Loan Processor | Accounting and Finance | 222,300 INR |
| Management Accountant | Accounting and Finance | 297,000 INR |
| Management Economist | Accounting and Finance | 628,000 INR |
| Paymaster | Accounting and Finance | 216,800 INR |
| Payroll Administrator | Accounting and Finance | 353,600 INR |
| Payroll Benefits Coordinator | Accounting and Finance | 296,000 INR |
| Payroll Billing Manager | Accounting and Finance | 491,000 INR |
| Payroll Clerk | Accounting and Finance | 233,600 INR |
| Payroll Manager | Accounting and Finance | 491,000 INR |
| Payroll Officer | Accounting and Finance | 233,600 INR |
| Payroll Specialist | Accounting and Finance | 279,400 INR |
| Payroll Supervisor | Accounting and Finance | 341,400 INR |
| Pensions Administrator | Accounting and Finance | 283,700 INR |
| Personal Financial Advisor | Accounting and Finance | 397,900 INR |
| Pricing Analyst | Accounting and Finance | 444,300 INR |
| Private Equity Analyst | Accounting and Finance | 478,100 INR |
| Project Accountant | Accounting and Finance | 283,700 INR |
| Proposal Development Coordinator | Accounting and Finance | 239,000 INR |
| Receivables Accountant | Accounting and Finance | 247,800 INR |
| Regulatory Accountant | Accounting and Finance | 294,300 INR |
| Retirement Plan Analyst | Accounting and Finance | 428,400 INR |
| Revenue Management Specialist | Accounting and Finance | 444,300 INR |
| Revenue Recognition Analyst | Accounting and Finance | 496,100 INR |
| Risk Management Director | Accounting and Finance | 643,800 INR |
| Risk Management Supervisor | Accounting and Finance | 529,600 INR |
| Staff Accountant | Accounting and Finance | 258,400 INR |
| Tax Accountant | Accounting and Finance | 252,300 INR |
| Tax Administrator | Accounting and Finance | 288,700 INR |
| Tax Advisor | Accounting and Finance | 411,400 INR |
| Tax Analyst | Accounting and Finance | 411,400 INR |
| Tax Associate | Accounting and Finance | 227,600 INR |
| Tax Consultant | Accounting and Finance | 428,400 INR |
| Tax Director | Accounting and Finance | 619,800 INR |
| Tax Examiner | Accounting and Finance | 283,700 INR |
| Tax Manager | Accounting and Finance | 548,800 INR |
| Tax Research Manager | Accounting and Finance | 548,800 INR |
| Teller | Accounting and Finance | 159,400 INR |
| Treasury Accountant | Accounting and Finance | 294,700 INR |
| Treasury Analyst | Accounting and Finance | 444,300 INR |
| Underwriter | Accounting and Finance | 189,300 INR |
| Underwriting Assistant | Accounting and Finance | 176,800 INR |
| Vice President of Finance | Accounting and Finance | 736,700 INR |
Salary Comparison by City
If you want to compare salaries with different cities in India, you can use the links below to explore the data for each specific city we have researched.
| City | Average Salary |
|---|---|
| Ahmadabad | 309,800 INR |
| Bangalore | 330,900 INR |
| Bhopal | 294,700 INR |
| Chennai | 318,800 INR |
| Coimbatore | 292,000 INR |
| Delhi | 332,500 INR |
| Ghaziabad | 263,900 INR |
| Hyderabad | 335,100 INR |
| Indore | 288,100 INR |
| Jaipur | 311,700 INR |
| Kanpur | 308,900 INR |
| Kolkata | 325,800 INR |
| Ludhiana | 277,400 INR |
| Madurai | 258,400 INR |
| Mumbai | 340,400 INR |
| Nagpur | 294,700 INR |
| Patna | 275,500 INR |
| Pimpri-Chinchwad | 272,800 INR |
| Pune | 296,000 INR |
| Surat | 312,400 INR |
| Vadodara | 277,400 INR |
| Visakhapatnam | 272,800 INR |
| agra | 266,000 INR |
Salary Comparison by State
The table below includes links to the average salary for each state in India.
| State | Average Salary |
|---|---|
| Andaman & Nicobar Islands | 257,700 INR |
| Andhra Pradesh | 311,700 INR |
| Arunachal Pradesh | 273,300 INR |
| Assam | 322,600 INR |
| Bihar | 340,000 INR |
| Chandigarh | 263,100 INR |
| Chhatisgarh | 290,800 INR |
| Dadra & Nagar Haveli | 249,600 INR |
| Daman & Diu | 252,300 INR |
| Delhi | 282,500 INR |
| Goa | 267,100 INR |
| Gujarat | 339,100 INR |
| Haryana | 288,700 INR |
| Himachal Pradesh | 290,800 INR |
| Jammu & Kashmir | 275,500 INR |
| Jharkhand | 311,700 INR |
| Karnataka | 335,800 INR |
| Kerala | 301,800 INR |
| Lakshadweep | 243,000 INR |
| Madhya Pradesh | 349,300 INR |
| Maharashtra | 332,100 INR |
| Manipur | 283,400 INR |
| Meghalaya | 290,800 INR |
| Mizoram | 258,400 INR |
| Nagaland | 279,400 INR |
| Orissa | 305,600 INR |
| Pondicherry | 263,100 INR |
| Punjab | 313,700 INR |
| Rajasthan | 322,600 INR |
| Sikkim | 258,400 INR |
| Tamil Nadu | 345,100 INR |
| Tripura | 275,500 INR |
| Uttar Pradesh | 332,500 INR |
| Uttaranchal | 294,700 INR |
| West Bengal | 335,800 INR |
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