By the end of this week, nearly all of the nation's top programs will be well underway with spring football, as powerhouses such as Alabama, Georgia, Michigan and Florida State all get going this week.
It has been -- and will continue to be -- a wild offseason of coaching debuts, quarterback battles and intriguing freshman. Here's a look at the most important players, coaches and questions for each conference this spring.
ACC
Players to watch:
Jawon Pass, QB, Louisville: The rising sophomore from Columbus, Georgia, is the leading contender to replace 2016 Heisman Trophy winner Lamar Jackson.
Kenny Pickett, QB, Pittsburgh: His performance in a season-ending upset of No. 2 Miami -- 253 total yards with three touchdowns and no interceptions -- gave the Panthers hope for the future. He goes into spring practice as the No. 1 quarterback.
Chazz Surratt, QB, North Carolina: Surratt showed promise as a freshman but was benched late in the season. He'll have to hold off Nathan Elliott this spring; Larry Fedora needs one of them to improve dramatically.
Coaches to watch:
Willie Taggart, head coach, Florida State: The former South Florida and Oregon coach will try to turn around the Seminoles, who slipped badly in Jimbo Fisher's final season.
Brian VanGorder, defensive coordinator, Louisville: The well-traveled defensive coordinator takes over at Louisville. He's the Cardinals' third defensive coordinator in as many seasons. Nobody said working for Bobby Petrino was easy.
Nate Woody, defensive coordinator, Georgia Tech: The former Appalachian State defensive coordinator takes over a Tech unit that gave up 26.5 points per game and forced only 10 turnovers, fewest in the ACC in 2017.
Newcomers to watch:
Damon Hazelton, WR, Virginia Tech: The Ball State transfer sat out last season under NCAA rules after hauling in 51 catches for 505 yards with four touchdowns for the Cardinals as a freshman.
Derion Kendrick, WR, Clemson: Kendrick, the No. 6 athlete in the ESPN 300, enrolled early and might have a chance to crack Clemson's receiver corps. The Tigers are seeking replacements for Deon Cain and Ray-Ray McCloud.
Bryce Perkins, QB, Virginia: The former Arizona State quarterback, who last season played at Arizona Western College, goes into the spring as perhaps the man to beat. He's the younger brother of former UCLA tailback Paul Perkins.
Biggest spring questions:
1. Can anyone challenge Clemson quarterback Kelly Bryant?
Bryant, a rising senior, threw for 2,802 yards with 13 touchdowns and eight interceptions in 2017, helping the Tigers reach the College Football Playoff. Bryant will probably leave spring practice atop the depth chart, but it will be interesting to see how much sophomore Hunter Johnson and early enrollee Trevor Lawrence will push him in the spring and summer.
Lawrence, the No. 2 prospect in the 2018 ESPN 300, is 6-foot-6 and has a very accurate arm, but he still has a lot to learn.
2. Will Miami quarterback Malik Rosier keep his job?
Like Bryant, Rosier was pretty successful in his first season as a starter, throwing for 3,120 yards with 26 touchdowns and 14 interceptions. Miami won 10 games and played in the ACC championship game for the first time.
But Rosier also struggled with accuracy at times, completing only 44.9 percent of his passes in the final three games -- consecutive losses to Pittsburgh, Clemson and Wisconsin, in the Capital One Orange Bowl. Miami coach Mark Richt has gone out of his way to say Rosier is still the starter, and given Richt's history, it seems unlikely he'd bench a fifth-year senior. But redshirt freshman N'Kosi Perry was one of the top dual-threat quarterbacks in the country in high school, and early enrollee Jarren Williams was the No. 6 dual-threat quarterback in the 2018 ESPN 300.
3. Can Taggart rebuild FSU's defense?
Taggart and defensive coordinator Harlon Barnett have plenty of work to do on defense this spring. The Seminoles lost three starting linebackers and both safeties, including All-American Derwin James.
Juniors Josh Brown, Dontavious Jackson, Emmett Rice, sophomore Leonard Warner and Alabama transfer Adonis Thomas are in line to take over at linebacker. Senior A.J. Westbrook is the top candidate to replace James in the secondary.
Big 12
Players to watch:
Will Grier, QB, West Virginia: He missed the final two games of the 2017 season because of a finger injury, and he goes into 2018 as perhaps the Big 12's biggest star. If Grier stays healthy, and West Virginia's defense improves, the Mountaineers might be Big 12 title contenders.
Kyle Kempt, QB, Iowa State: The former walk-on was granted a rare sixth year of eligibility by the NCAA -- and he was given a scholarship by the Cyclones. If he continues to develop as a passer, Iowa State might be more than a one-year wonder.
Shawn Robinson, QB, TCU: The dual-threat quarterback started one game as a freshman -- throwing for 85 yards and running for 84 in a 27-3 win at Texas Tech -- and now he's in line to replace Kenny Hill as the starter if he can hold off early enrollee Justin Rogers and Penn transfer Michael Collins.
Coaches to watch:
Kliff Kingsbury, head coach, Texas Tech: Kingsbury saved his job with late-season victories over Baylor and Texas. He'll have to replace quarterback Nic Shimonek, although 10 starters are back from a vastly improved defense.
Jim Knowles, defensive coordinator, Oklahoma State: The 30-year coaching veteran, who most recently did fantastic work at Duke, takes over an OSU defense that ranked 85th in scoring defense (29.4 points) and 79th in total defense (409.3 yards) last season.
Bill Snyder, head coach, Kansas State: The 78-year-old Hall of Fame coach has endured treatments for throat cancer and the sudden death of one of his grandsons over the past two years. Will his 27th season at KSU be his last one?
Newcomers to watch:
Jake Fruhmorgen, OT, Baylor: The former Clemson starter, who sat out last season under NCAA rules, should help a Baylor offensive line that gave up a whopping 38 sacks last season.
Brendan Radley-Hiles, DB, Oklahoma: The four-star prospect from IMG Academy has already created buzz in spring practice because of his versatility. He could bring much-needed athleticism to an OU secondary that greatly needs an upgrade.
T.J. Simmons, WR, West Virginia: The former four-star recruit played special teams at Alabama before transferring after the 2016 season. He'll give Grier another pass-catching option.
Biggest spring questions:
1. Can Oklahoma replace Baker Mayfield?
It was widely assumed that Kyler Murray, who was Mayfield's backup last season, would be the reigning Heisman Trophy winner's replacement in 2018, and that still might be the case.
But will Murray's decision to split his time this spring between football practice and baseball -- he's the Sooners' starting center fielder -- give OU coach Lincoln Riley pause? Murray, who attempted 21 passes in 2017, isn't expected to miss any football practice this spring. But sophomore Austin Kendall might have more opportunities to show his abilities.
2. Will Texas coach Tom Herman choose a quarterback?
Herman couldn't pick a starting quarterback in his first season at Texas, as Shane Buechele and Sam Ehlinger each started at least six games during a 7-6 campaign in 2017. Neither was terrific, but that might have had more to do with their nagging injuries and the Longhorns' inability to block and run the ball consistently.
It figures to be a heated quarterback competition in Austin through the offseason, and Herman might take a more hands-on approach in the play calling to get things going. Ehlinger's running ability might make him a better fit for Herman's style; Buechele has shown flashes of production, especially during his freshman season in 2016, when he threw for 2,958 yards.
3. Who replaces Mason Rudolph at Oklahoma State?
Rudolph threw for 4,904 passing yards -- more than any FBS quarterback in 2017 -- and leaves a gaping hole in OSU's offense. The two scholarship quarterbacks on campus, former walk-on Taylor Cornelius and sophomore Keondre Wudtee, combined to throw 13 passes in mop-up duty last season.
They'll compete for the job this spring, but Hawaii graduate transfer Dru Brown and incoming freshman Spencer Sanders will join the competition this summer. A two-year starter at Hawaii, Brown passed for 2,785 yards with 18 touchdowns in 2017. Sanders was the top-rated high school quarterback in Texas in 2017, with 5,225 yards of offense and 70 touchdowns at Ryan High School in Denton.
Big Ten
Players to watch
Brian Lewerke, QB, Michigan State: Last season, he became the first Spartans quarterback to throw for more than 2,500 yards and rush for more than 500 yards in the same season. If he's as good in 2018, the Spartans might be a Big Ten title contender.
Jeffrey Okudah, CB, Ohio State: The No. 1 cornerback and No. 7 overall player in the 2017 ESPN 300, Okudah is in line to replace starting cornerback Denzel Ward, who left early for the NFL. Okudah and safety Isaiah Pryor might be OSU's next stars in the secondary.
Miles Sanders, RB, Penn State: The Pittsburgh native averaged 7.4 yards per carry as a freshman and 6.2 yards as a sophomore. Now, he has the unenviable task of replacing record-setting PSU tailback Saquon Barkley.
Coaches to watch
Scott Frost, head coach, Nebraska: There might not be more excitement about any FBS first-year coach. After guiding UCF to a perfect season, Frost returns to Nebraska to try to revive his alma mater. Tickets for the April 21 spring game sold out in one day.
Jim McElwain, wide receivers coach, Michigan: The former Florida head coach landed on his feet at Michigan, where he might end up taking over the playcalling. Michigan threw nine touchdown passes in 2017, its fewest since 1975, when it attempted only 125 passes while running the triple option under Bo Schembechler.
Ricky Rahne, offensive coordinator, Penn State: Rahne takes over the playcalling from former OC Joe Moorhead, who left to become Mississippi State's head coach. PSU fans got a sneak peak of Rahne's offense in a 35-28 victory over Washington in the PlayStation Fiesta Bowl, in which the Nittany Lions piled up 25 first downs and 545 yards of offense.
Newcomers to watch:
Adrian Martinez, QB, Nebraska: The four-star recruit from Fresno, California, will have a chance to win the starting job in Frost's first season. He'll battle Patrick O'Brien and Tristan Gebbia for it.
Micah Parsons, LB, Penn State: Parsons, the No. 7 overall player in the ESPN 300, turned heads in the weight room this offseason. He'll probably line up at inside linebacker, and he's wearing LaVar Arrington's famous No. 11 jersey.
Vic Viramontes, QB, Minnesota: Viramontes, the No. 1-ranked juco passer in the country, might be the guy to beat in the Gophers' quarterback competition. He passed for 1,868 yards and ran for 1,346 with 43 total touchdowns at Riverside (California) Community College last season.
Biggest spring questions
1. Will Michigan rebound in Jim Harbaugh's fourth season?
Michigan's inexperience was probably a big reason for its 8-5 slide in 2017, but the Wolverines also need better quarterback play. They're still waiting to find out whether Ole Miss transfer Shea Patterson will be eligible to play this season. If the NCAA awards him a waiver, Michigan might be ready to contend for a Big Ten title.
If Patterson can't play, Harbaugh will have to choose between sophomore Brandon Peters, who started in the Wolverines' 26-19 loss to South Carolina in the Outback Bowl, or redshirt freshman Dylan McCaffrey. Former starter Wilton Speight, who missed most of last season because of cracked vertebrae in his neck, announced in November that he planned to join another team as a graduate transfer. Might Speight be willing to return if Patterson is ruled ineligible for 2018?
2. Who replaces J.T. Barrett at Ohio State?
Ohio State's quarterback situation doesn't seem quite as unsettled as Michigan's. Sophomore Dwayne Haskins looked good as Barrett's backup last season, completing 70.2 percent of his passes with four touchdowns and one interception, and he'll be forever remembered for coming off the bench and guiding the Buckeyes to a 31-20 win over Michigan (after Barrett injured his knee when bumping into a camera on the sideline during pregame warm-ups).
Redshirt junior Joe Burrow, who broke his hand in August, is getting a fair chance to beat out Haskins this spring. Another potential factor: Burrow is scheduled to graduate from Ohio State this spring, so if he doesn't like where he stands in the competition at the end of spring practice, he could transfer and retain his eligibility at another school this coming season. Redshirt freshman Tate Martell is also in the mix.
3. How does Wisconsin rebuild it defense?
With tailback Jonathan Taylor and quarterback Alex Hornibrook returning, Wisconsin has more than enough firepower on offense to contend for its third straight Big Ten West title.
But the Badgers will need a makeover on defense, especially in the secondary, where three starters have departed. Safety D'Cota Dixon is coming back, and Patrick Johnson is the top candidate to start at the other safety spot. Sophomores Dontye Carriere-Williams and Madison Cone are the top contenders to start at cornerback.
Up front, early enrollee Bryson Williams, who spurned hometown Nebraska to sign with the Badgers, might get an early look on the defensive line.
Pac-12
Players to watch
Myles Gaskin, RB, Washington: The star tailback announced he was returning for his senior season after receiving a fourth-round grade from the NFL Draft Advisory Board. He'll enter 2018 needing only 52 yards to break Napoleon Kaufman's school career rushing record of 4,106 yards.
Justin Herbert, QB, Oregon: If Herbert can stay healthy -- he missed five games as a sophomore because of a shoulder injury -- he might be a legitimate Heisman Trophy contender. He threw for 1,983 yards with 15 touchdowns and five interceptions in 2017, and the Ducks went 6-2 with him in the lineup.
Khalil Tate, QB, Arizona: Tate passed for 1,591 yards with 14 touchdowns and ran for 1,411 yards with 12 scores while starting nine games last season. He might be even more prolific under new Wildcats coach Kevin Sumlin, who had great success with Johnny Manziel at Texas A&M.
Coaches to watch
Mario Cristobal, head coach, Oregon: Oregon players lobbied university brass to promote Cristobal after Willie Taggart left for FSU. They responded by losing to Boise State 38-28 in the Las Vegas Bowl.
Herm Edwards, head coach, Arizona State: There might not be a more scrutinized first-year FBS coach, err CEO, than Edwards, a former NFL head coach and ESPN analyst who hasn't coached in college football since he was San Jose State's defensive backs coach in 1989.
Kevin Sumlin, head coach, Arizona: Sumlin could have sat back and enjoyed his $12.4 million buyout from Texas A&M. But he was hired at Arizona, which unexpectedly fired Rich Rodriguez on Jan. 3 in wake of a sexual harassment allegation.
Newcomers to watch
Cammon Cooper, QB, Washington State: The early enrollee set Utah high school single-season records for passing yards (4,726), completions (331) and touchdown passes (58) and might be thrust into the starting role.
Talanoa Hufanga, ATH, USC: The versatile athlete from Corvallis, Oregon, enrolled at USC early and might play a plethora of positions this spring. While he could get immediate playing time on offense and special teams, he'll also get a look at strong safety this spring.
Jack Tuttle, QB, Utah: The three-star recruit from San Marcos, California, is already on campus and competing in spring practice. Utes coach Kyle Whittingham has compared his maturity to a 28-year-old veteran.
Biggest spring questions:
1. What will Stanford's offense look like?
Former Cardinal offensive coordinator Mike Bloomgren left to become Rice's head coach, and David Shaw tabbed former Stanford quarterback Tavita Pritchard to replace him. We'll start to find out how many changes Pritchard intends to make, but one thing is for sure: There will still be a heavy dose of Heisman Trophy contender Bryce Love, who unexpectedly returned for his senior season.
Stanford fans might have to wait until preseason camp to get a good look at Pritchard's offense. Quarterback K.J. Costello will miss the spring because of a hip injury, backup Davis Mills is out because of a knee injury, and former starter Keller Chryst transferred to Tennessee. The only quarterback available for spring practice is walk-on Jack Richardson.
2. What will Chip Kelly do at UCLA?
The former Philadelphia Eagles coach has returned to college football, and the rest of the Pac-12 is anxious to find out if his offense will be as potent as it was at Oregon. Will it look the same, or will there be new wrinkles? Unfortunately for Kelly, Bruins quarterback Josh Rosen left for the NFL. Last year's backup, Devon Modster, is more of a drop-back passer, so Washington graduate transfer K.J. Carta-Samuels (who is expected to arrive later this month) or incoming freshman Dorian Thompson-Robinson, who doesn't arrive until this summer, might be better equipped to run Kelly's high-flying spread offense.
3. Who's replacing Sam Darnold at USC?
Highly regarded incoming freshman J.T. Daniels, the Gatorade National Player of the Year, is graduating a year early from high school and will enroll at USC this summer. He threw for 12,014 yards, 152 touchdowns and 14 interceptions in three seasons at Mater Dei High in Santa Ana, California, which is where former Trojans stars Matt Barkley and Matt Leinart played.
It's hard to imagine Trojans coach Clay Helton throwing Daniels into the fire as a freshman, but Daniels probably didn't reclassify so he'd have to sit on the bench in 2018. Unless Matt Fink or Jack Sears blows Helton's socks off this spring, Daniels figures to have a chance to compete for the job in preseason camp.
SEC
Players to watch
Jerry Jeudy, WR, Alabama: Departed star Calvin Ridley was the only Alabama receiver who caught more than 15 passes last season. Jeudy averaged 18.9 yards per catch, and he and CFP National Championship Game hero DeVonta Smith will have to play bigger roles in 2018.
Kam Martin, RB, Auburn: Martin had limited action playing behind star Kerryon Johnson and Kamryn Pettway in 2017, running for 453 yards with two touchdowns. The former Baylor signee will have to carry a bigger load after Johnson and Pettway left for the NFL draft.
D'Andre Swift, RB, Georgia: As a freshman, Swift ran for 618 yards with three touchdowns in limited action behind stars Nick Chubb and Sony Michel last season. With Chubb and Michel departing, he becomes Georgia's bell-cow back this coming season.
Coaches to watch
Steve Ensminger, offensive coordinator, LSU: Ensminger was a surprising choice to replace former LSU offensive coordinator Matt Canada, who was dumped after only one season. If Ensminger doesn't figure out a way to turn around LSU's offense, Tigers coach Ed Orgeron might be in trouble.
Chad Morris, head coach, Arkansas: The former SMU head coach will begin installing the fast-paced, spread offense that earned him a sterling reputation as Clemson's offensive coordinator. He might want to spend a little time fixing the Hogs' defense, too.
Jeremy Pruitt, head coach, Tennessee: The former Alabama defensive coordinator faces an uphill climb at Tennessee, which floundered under former coach Butch Jones. The good news: There's nowhere to go but up. The Vols went 4-8, 0-8 in the SEC last season, the first eight-loss season in school history.
Newcomers to watch
Justin Fields, QB, Georgia: The No. 1 overall player in the ESPN 300, Fields enrolled early and will compete with returning starter Jake Fromm this spring. Fromm threw for 2,615 yards with 24 touchdowns as a freshman, leading Georgia to a 13-2 record, SEC title and its first appearance in the CFP.
Jonathan Giles, WR, LSU: Giles finished fourth in the Big 12 in receiving as a sophomore at Texas Tech in 2016, hauling in 69 catches for 1,158 yards with 13 touchdowns. The Tigers have to replace four of their top five receivers from last season.
Saivion Smith, CB, Alabama: The former LSU player, who spent last season at Mississippi Gulf Coast Community College, got a head start by enrolling early and practicing with the Tide before the Allstate Sugar Bowl. He's one of the top candidates to start in the secondary, where Alabama must replace every starter.
Biggest spring questions
1. Who will win Alabama's quarterback job?
Crimson Tide coach Nick Saban faces a difficult decision in choosing between incumbent Jalen Hurts, who is 27-2 as the Tide's starting quarterback, or sophomore Tua Tagovailoa, who came off the bench to lead Alabama to a 26-23 overtime victory over Georgia in the CFP National Championship. Saban told ESPN's Chris Low last week that he isn't against using a two-quarterback system this coming season. New offensive coordinator Mike Locksley and quarterbacks coach/associate head coach Dan Enos will have a lot to evaluate this spring.
2. How much of an impact will Texas A&M's $75 million coach have?
Texas A&M lured Jimbo Fisher away from Florida State with one of the richest contracts in college football history, and the Aggies probably don't want to wait very long for a return on their sizable investment. The Aggies lost only six starters from last season, including star receiver Christian Kirk and safety Armani Watts. One of Fisher's biggest priorities is deciding on a quarterback; he's one of the better quarterback coaches in the country. The Aggies have been unsettled there since Johnny Manziel left in 2013. Nick Starkel and Kellen Mond both started at times last season.
3. Is Georgia here to stay?
The Bulldogs won their first SEC title since 2005 in coach Kirby Smart's second season. They'll have to replace much of their defense, which ranked No. 6 in FBS in both scoring defense (16.4 points) and total defense (294.9 yards). Along with replacing star linebackers Davin Bellamy, Lorenzo Carter and Roquan Smith, Georgia also lost defensive tackle Trenton Thompson, nose tackle John Atkins, cornerbacks Malkom Parrish and Aaron Davis and safety Dominick Sanders. Young players such as safety Richard LeCounte III, linebackers Walter Grant and Monty Rice and nose tackle Julian Rochester will have to become bigger contributors.
Group of 5/Independents
Players to watch
1. Tommy Kraemer, G, Notre Dame
The 2015 Gatorade Player of the Year in Ohio is among the candidates to take on a starting role on Notre Dame's offensive line, which must replace All-Americans Quenton Nelson and Mike McGlinchey. Kraemer is versatile enough to play either guard or tackle.
2. A.J. Richardson, WR, Boise State
Richardson had a pretty good junior season with 33 catches for 494 yards with two touchdowns in 2017. But he'll have to be even more productive with star receiver Cedrick Wilson (1,511 receiving yards) and tight end Jake Roh (nine touchdown catches) departing.
3. Chris Robison, QB, FAU
The Oklahoma transfer is in line to replace former starter Jason Driskel, who retired from football to become an engineer. Robison will battle FSU transfer De'Andre Johnson, who missed most of last season because of blood clots in his arm, for the job this spring. If Robison wins the job, he'll face his former team when the Owls open the season at Oklahoma on Sept. 1.
Coaches to watch
1. Sonny Dykes, head coach, SMU: The former Cal coach was hired to replace Chad Morris at SMU, and he coached the Mustangs in a bowl game only nine days later. The result was predictable: Louisiana Tech blasted SMU 51-10 in the DXL Frisco Bowl. Morris was slowly bringing the Mustangs back, and Dykes should benefit from a replenished roster.
2. Clark Lea, defensive coordinator, Notre Dame: Lea was hired as Notre Dame's linebackers coach before the 2017 season and was promoted to defensive coordinator after Mike Elko left for Texas A&M. After dramatic improvement last season, the Fighting Irish probably won't make many changes in their scheme.
3. Kalani Sitake, head coach, BYU: The Cougars slipped to 4-9 last season, and they're 13-13 in Sitake's two seasons. BYU needs to find an identity on offense -- legendary quarterback Ty Detmer was fired as the team's offensive coordinator in November -- and there won't be much time for growing pains this coming season. BYU plays three of its first five games on the road: at Arizona, at Wisconsin and at Washington.
Newcomers to watch
1. Jovon Durante, WR, FAU: Durante caught 59 passes for 709 yards with seven touchdowns in two seasons at West Virginia before he was dismissed from the team. He transferred to FAU and sat out last season. The Owls need him to emerge as a big-play weapon after losing Kalib Woods and Kamrin Solomon.
2. Brady White, QB, Memphis: The Arizona State graduate transfer will battle David Moore, Brady Davis and others for the starting job this spring. The Tigers are replacing Riley Ferguson, who became the first Memphis quarterback to throw for more than 4,000 yards in a season in 2017.
3. Zach Wilson, QB, BYU: Wilson, the runner-up for Mr. Football in Utah, enrolled early and is getting a chance to compete for the starting job this spring. Incumbent Tanner Mangum is still recovering from an Achilles injury, and Beau Hoge has been plagued by concussions in the past.
Biggest spring questions
1. Can Josh Heupel keep UCF's momentum going?
Yes, the Knights are taking a break from their "national championship" celebration to conduct spring practices. Heupel, a former offensive coordinator at Oklahoma and Missouri, takes over for Scott Frost, who took every UCF assistant with him to Nebraska. At least Frost left behind quarterback McKenzie Milton and 13 other starters. The Knights will have to replace top pass catchers Tre'Quan Smith and Jordan Akins, as well as star linebacker Shaquem Griffin and cornerback Mike Hughes on defense.
2. Who's going to replace Quinton Flowers at USF?
USF coach Charlie Strong has to replace Flowers, who was one of the most productive players in the FBS last season, passing for 2,911 yards with 25 touchdowns and running for 1,078 yards with 11 scores. Flowers guided USF to back-to-back seasons with at least 10 wins; the Bulls had never won more than nine games in a season before 2016. Junior Brett Kean, who attempted 11 passes last season, is battling sophomore Chris Oladokun (one pass attempt in 2017) for the unenviable job of replacing Flowers.
3. Can Houston's Ed Oliver contend for the Heisman?
Oliver is probably the best player in the country, regardless of position, and he already has announced that this coming season will be his last at Houston. He's expected to be a top-five pick in the 2019 NFL draft, and it's never too early for the Cougars to start touting him as a Heisman Trophy candidate. Oliver, who won the Outland Trophy as the sport's top interior lineman last season, has 39.5 tackles for loss in two seasons.