using this alphabet have different conventions for their treatment of modified letters (such as the French é, à, and ô) and certain combinations of letters (multigraphs). In French, these are not considered to be additional letters for collation. However, in Icelandic, the accented letters such as á, í, and ö are considered distinct letters representing different vowel sounds from sounds represented by their unaccented counterparts. In Spanish, ñ is considered a separate letter, but accented vowels such as á and é are not. The ll and ch were also formerly considered single letters and sorted separately after l and c, but in 1994, the tenth congress of the Association of Spanish Language Academies changed the collating order so that ll came to be sorted between lk and lm in the dictionary and ch came to be sorted between cg and ci; those digraphs were still formally designated as letters, but in 2010 the Real Academia Española changed it, so they are no longer considered letters at all. In German, words starting with sch- (which spells the German phoneme ) are inserted between words with initial sca- and sci- (all incidentally loanwords) instead of appearing after the initial sz, as though it were a single letter, which contrasts several languages such as Albanian, in which dh-, ë-, gj-, ll-, rr-, th-, xh-, and zh-, which all represent phonemes and considered separate single letters, would follow the letters d, e, g, l, n, r, t, x, and z, respectively, as well as Hungarian and Welsh. Further, German words with an umlaut get collated ignoring the umlaut as—contrary to Turkish, which adopted the graphemes ö and ü, and where a word like tüfek would come after tuz, in the dictionary. An exception is the German telephone directory, where umlauts are sorted like ä=ae since names such as Jäger also appear with the spelling Jaeger and are not distinguished in the spoken language. The Danish and Norwegian alphabets end with æ—ø—å, whereas the Swedish conventionally put å—ä—ö at the end. However, æ phonetically corresponds with ä, as does ø and ö. Early Alphabets It is unknown whether the earliest alphabets had a defined sequence. Some alphabets today, such as the Hanuno'o script, are learned one letter at a time, in no particular order, and are not used for collation where a definite order is required. However, a dozen Ugaritic tablets from the fourteenth century