current and long term liabilities

... Financing: Current and Long- term Liabili es 209 Chapter Learning Objec ves 209 Concept Self-Check 209 9.1 Current versus Long- term ... Known Current Liabili es 212 9.3 Es mated Current Liabili es 216 9.4 Long- Term Liabili es 219 9.5 Long- term ... The Basics of Merchandising 101 5.2 The Purchase and Payment of Merchandise Inventory (Perpetual) 103 5.3 Merchandise Inventory: Sales and Collec on (Perpetual)...

Ngày tải lên: 03/02/2017, 15:17

... timber), and the outer-continental shelf resources The materials excluded from the definition of land will be addressed in a separate accounting and reporting standard related to them 68 Land and land ... general PP&E include land used as forests and parks and land used for wildlife and grazing General PP&E may be built on existing Federal lands In this case, the cost of the land would often not ... as general PP&E Other land (e.g., land in the public domain and national park or national forest land) shall be excluded from general PP&E and referred to as 4stewardship land w The acquisition...

Ngày tải lên: 17/03/2014, 14:20

... stewardship land and will not be reported on the balance sheet Examples of land not associated with other items of general PP&E include land used as forests and parks and land used for wildlife and grazing ... reporting entity in the hands of others (e.g., state and local governments, colleges and universities, or Federal contractors); and - land rights [SEE NOTE 18] 19 Property, plant, and equipment excludes ... supervision, and administration of construction contracts and construction work; legal and recording fees and damage claims; fair value of facilities and equipment donated to the government; and material...

Ngày tải lên: 23/03/2014, 03:20

... property, plant and equipment IAS 16 - Objective and Scope    IAS 16 objective: standards for the recognition and derecognition of PP&E assets, measurement at and after acquisition, and disclosures ... is split between the land use right and the building on the basis of the relative fair values of the two assets The land use right is accounted for as an operating lease and the building is accounted ... rights and reserves Includes investment property under construction and when ready, if cost model applied Example 6: An entity purchases, for one combined payment, an existing building and the...

Ngày tải lên: 23/11/2014, 12:32

... Standards for different RPE and these standards (the BS EN numbers) will give guidance on the hazards different types of RPE will protect against and protection factors Examples of British Standards ... protect against dust particles and certain types and quantities of gases and vapours Half mask covering the nose, mouth and chin It is usually made of rubber or silicon and has replaceable filters ... Gloves and arm guards protecting against cuts and stabs by hand knives Gloves and arm guards made of material other than chain mail BS EN 10822, BSI 2000, ISBN 0-5803-4611-0 23 GENERAL RESOURCES AND...

Ngày tải lên: 08/03/2014, 13:20

... separate the two bands, hold the mask in one hand and the bands in the other Place and hold the mask over your nose, mouth, and chin, then stretch the bands over your head and secure them comfortably ... personnel and visitors and is required for both Standard and Expanded Precautions Hand hygiene should be performed immediately after removing PPE, even during PPE changes and removal if necessary, and ... Decisions regarding when and which type of PPE should be worn are determined by CDC recommendations for Standard Precautions and Expanded Isolation Precautions 40 Standard Precautions • Previously...

Ngày tải lên: 08/03/2014, 13:20

... off mode at 0.5 W Notes on Terminals Active Mode – Since most terminals are 14- and 15-inch black -and- white terminals, we assumed that the average power requirement of terminals is same as that ... forecast Tables A-32, A-33, and A-34 show our current estimate, our 1995 forecast, and the difference between our current estimate and the 1995 forecast, respectively Table A-32 Current Best Estimate ... PM Mode* Term in This Paper Term in Industry Desktop/Portable/Server Display/Terminal Laser Printer Inkjet Printer Copier Fax Active Active ! Standby Active ! Sleep Ready Ready Ready(Standby) Ready(Standby)...

Ngày tải lên: 23/03/2014, 23:20

... surface type, deep type, and edge type The type, size and micrometer rating is dictated by the system itself SCREENS AND STRAINER Screens and trainers are surface – type filters and sometimes are referred ... GRAMMAR Prepositions denoting location and movement Indefinite and definite articles Expressing design and function 18 UNIT 4: ENERGY, HEAT AND WORK A UNDERSTANDING A PRINTED TEXT The following ... pressure exceeds a predetermined value and they must allow the pressure to drop a predetermined amount before closing to avoid chattering, instability and damage to the valve and valve seat They...

Ngày tải lên: 01/03/2013, 17:01

... 20:1 to 80:1 Oils Chemicals and synthetics Air At low cutting speeds (40 ft/min and below), oils are highly recommended, especially in tapping, reaming, and gear and thread machining Cutting ... machinability of steel and copper-based alloys, such as brass and bronze In aluminum alloys, additions up to 1-3% of zinc and magnesium improve their machinability Cutting Speeds and Feeds 354 Cutting ... (ASM) Handbook;3 American Machinist's Handbook;4 Machinery's Handbook;5 American Society of Mechanical Engineering (ASME) publications; Society of Automotive Engineers (SAE) Publications; and International...

Ngày tải lên: 17/12/2013, 14:15

... achieved by band-friction cutting blades with a surface speed up to 15,000 fpm Other band tools include band filing, diamond bands, abrasive bands, spiral bands, and specialpurpose bands 33.14 ... the grinding process: (1) they determine the strength of the wheel and its maximum speed; (2) they determine whether the wheel is rigid or flexible; and (3) they determine the force available to ... 33.12 SHAPING, PLANING, AND SLOTTING The shaping and planing operations generate surfaces with a single-point tool by a combination of a reciprocating motion along one axis and a feed motion normal...

Ngày tải lên: 17/12/2013, 14:15

... depot service to stock and maintain equipment spares and parts-repair kits ADC maintains parts lists with serial and version numbers, restocks as needed and manages the return and replacement of ... Service Call Center and Dispatch ADC works closely with our customers to provide scheduled, preventive maintenance services, which are required to provide optimum long- term life and performance of ... including documentation and repair and return NOC Services ADC’s Network Operations Center (NOC) Services include network monitoring and management to provide timely and critical information...

Ngày tải lên: 24/01/2014, 11:20

... distance along the susceptor and v is the horizontal gas velocity Equations (3) and (4) predict a linear decrease in flux (and Chapter 4: MOCVD Technology and Equipment 189 therefore, thickness) along ... variations on a wafer and imparts a rather predictable radial symmetry to the thickness and compositional profiles Woelk and Beneking[60] obtained standard deviations of thickness and compositional ... (From Killeen and Breiland.)[72] Chapter 4: MOCVD Technology and Equipment 6.3 199 New Materials Although MOCVD has been used to deposit a large number of III-V and II-VI materials and structures,...

Ngày tải lên: 14/02/2014, 03:20

... ILR 101 237 Land and Maritime Boundary between Cameroon and Nigeria (Cameroon v Nigeria: Equatorial Guinea intervening) [2002] ICJ Rep 303 308, 310 Land, Island and Maritime Frontier ... 22: Property Rights and Natural Resources Richard Barnes Property Rights and Natural Resources Richard Barnes OXFORD AND PORTLAND, OREGON 2009 Published in North America (US and Canada) by Hart ... patient and sympathetic of editors Above all, there has been the long and unwavering support of my wife, Jo Without your support and belief in me this book would not have happened It is to you, and...

Ngày tải lên: 07/03/2014, 04:20

... range given in standards are: British Standard BS 5940:Part 1: German Standard DIN 4551: Australian Standard AS 3590.2: 380 to 470mm 380 to 420mm 330 to 480mm The Australian Standard seems to ... 61 GRANDJEAN, E., HUNTING, W and NISHIYAMA, K., 1984, `Preferred VDT workstation settings, body posture and physical impairments', Applied Ergonomics, 15, 99-104 HUNTING, W., GRANDJEAN, E., and ... the centre of the compressed seat cushion and the fore -and- aft centre of the armrests The use and dimensions of armrests are controversial and no hard and fast rules apply However, they are not...

Ngày tải lên: 08/03/2014, 13:20

... stands Several papers on the use and productivity of chopping and crushing equipment were found and are referenced in Appendix B (Anonymous 1967; Bryan 1970; Hopkins and Anderson 1960; Miyata and ... of stand diversity and long- term productivity There is also the potential for suppression costs associated with fire escapes Managers must consider these risks and compare them to the costs and ... Profile 10 Lop and Scatter 10 Cut with Chain Saw, Hand Pile, and Burn 10 Cut, Machine Pile, and Burn 11 Cut and Trample 11 Crush and Chop ...

Ngày tải lên: 08/03/2014, 13:20

... requirements, including eye and face, head, foot and leg, hand and arm, body (torso) protection, and protection from drowning Separate programs exist for respiratory protection and hearing protection ... Eye and face protection (p 46) • Hand and arm protection (p 54) • Foot and leg protection (p 58) • Torso (body) protection (p 61) and • Protection from drowning hazards (p 63) Many suppliers and ... hazards, and that it is maintained in a clean and reliable condition Make sure PPE is in safe and good condition Make sure that PPE is inspected before each use, and that it is cleaned and maintained...

Ngày tải lên: 08/03/2014, 13:20

Ngày tải lên: 08/03/2014, 14:20

... importance and impact of the French language since the beginning of the century, late-nineteenth- century French literature and authors continued to be read and re- Europe and beyond, in translation and ... law England with the so-called Statute of Anne in 1709 16 The almost uniform preferis ence for the same best-selling writers - Scott, Bulwer-Lytton, and Dickens in England, and Dumas, Sue, and Hugo ... fundamentally paternalistic and gender-biased discourses that continue to appoint the owner, author, and proprietor as a man, a 'he.' This strand of thought - authorship expressed in terms of a romantic,...

Ngày tải lên: 16/03/2014, 12:20

... project and has been supportive from its initiation, and also to the team at Cambridge University Press (Alan Crowden, Tracey Sanderson, Zandra Clarke and Carmen Mongillo) for faithfully and professionally ... 1974) Present day understanding of plant metabolism suggests that all plant chemicals are essential for the growth and continuation of the species in the short and long term (Luckner, 1990) Although ... 'hit' rate from random screening programmes vary but are put at between in 1000 and in 10000, and those of the time and cost of developing a 'lead' into a marketable drug at 10 years and $200 million...

Ngày tải lên: 16/03/2014, 12:20

... the aggressor and that therefore A and only A is liable to B And yet the legal doctrine has arisen and triumphed, approved even by Professor Epstein, in which sometimes C, innocent and not the ... nuisance generated from one person's landed property onto another and is an invasion of the airspace appurtenant to land and, often, of the person of the landowner Basic to libertarian theory ... notion of “cause in fact” that virtually blames everyone and no one, past, present and future for every act, and then narrows cause in a vague and unsatisfactory manner to “proximate cause” in the...

Ngày tải lên: 23/03/2014, 00:20