Science.gov

Sample records for 401k account balance

  1. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

    VanDerhei, J; Galer, R; Quick, C; Rea, J

    1999-01-01

    . Employer contributions in the form of company stock affect participant allocation behavior. Participants in plans in which employer contributions are made in company stock appear to decrease allocations to equity funds and to increase the allocation of company stock in self-directed balances. The average account balance (net of plan loans) for all participants is $37,323. The balances, however, represent only amounts with current employers and do not include amounts remaining in the plans of prior employers. Nor do the balances indicate what savings would be in a "mature" 401(k) plan program. The average balances of older workers with long tenure at one employer indicate that a mature 401(k) plan program will produce substantial account balances. For example, individuals in their sixties with at least 30 years of tenure have average account balances in excess of $156,000; those in their fifties have balances in excess of $117,000. PMID:10387176

  2. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

    Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the five-year period from 2003 to 2008 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 24.3 percent in 2008. The average 401(k) account balance moved up and down with stock market performance, but over the entire five-year time period increased at an average annual growth rate of 7.2 percent, attaining $86,513 at year-end 2008. The median (mid-point) 401(k) account balance increased at an average annual growth rate of 11.4 percent over the 2003-2008 period to $43,700 at year-end 2008. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS. On average, at year-end 2008, 56 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Forty-one percent was in fixed-income securities such as stable-value investments and bond and money market funds. THREE-QUARTERS OF 401(K) PLANS INCLUDED LIFECYCLE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2008. At year-end 2008, nearly 7 percent of the assets in the EBRI/ICI 401(k) database were invested in lifecycle funds and 31 percent of 401(k) participants held lifecycle funds. Also known as "target-date" funds, they are designed to simplify investing and automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING LIFECYCLE FUNDS. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2008, 36 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with

  3. 401(k) plan asset allocation, account balances, and loan activity in 2009.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

    CONSISTENT SAMPLE: Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the six-year period from 2003 to 2009 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 27.8 percent in 2008, before rising 31.9 percent in 2009. The average 401(k) account balance moved up and down with stock market performance, but over the entire six-year time period increased at an average annual growth rate of 10.5 percent, attaining $109,723 at year-end 2009. The median (or midpoint, half above and half below) 401(k) account balance increased at an average annual growth rate of 14.7 percent over the 2003-2009 period to $59,381 at year-end 2009. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2009, 60 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-six percent was in fixed-income securities such as stable-value investments and bond and money funds. MORE THAN THREE-QUARTERS OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2009: At year-end 2009, nearly 10 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 33 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to simplify investing and to automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: Across all but the oldest age group, more new or recent hires invested their 401(k) assets in balanced funds, including target-date funds. At year-end 2009, about 42 percent

  4. 401(k) plan asset allocation, account balances, and loan activity in 2007.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Copeland, Craig

    2008-12-01

    The bulk of 401(k) assets continued to be invested in stocks. On average, at year-end 2007, about two-thirds of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. About one-third was in fixed-income securities such as stable value investments and bond and money market funds. Although these relative shares have changed little over the past 12 years, the underlying fund composition has changed over time. About two-thirds of 401(k) plans included lifecycle funds in their investment lineup at year-end 2007. New analysis shows that at year-end 2007, more than 7 percent of the assets in the EBRI/ICI database were invested in lifecycle funds and one-quarter of 401(k) participants held lifecycle funds. Also known as "target date" funds, they are designed to simplify investing and automate account rebalancing. New employees continued to utilize balanced funds, including lifecyclefunds. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2007, 28 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 24 percent in 2006, 19 percent in 2005, and about 7 percent in 1998. At year-end 2007, almost 19 percent of the account balances of recently hired participants in their 20s were invested in lifecycle funds compared with 16 percent at year-end 2006. 401(k) participants continued to seek diversification of their investments. The share of 401(k) accounts invested in company stock continued to shrink, falling by 0.5 percentage point (to 10.6 percent) in 2007. That continued a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: they were less likely to hold employer stock. Participants' 401(k) loan activity was stable. In 2007, 18 percent of all 401(k) participants eligible for loans had a loan

  5. 401(k) plan asset allocation, account balances, and loan activity in 2010.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2011-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2010, 62 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-three percent were in fixed-income securities such as stable value investments and bond and money funds. SEVENTY PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2010: At year-end 2010, 11 percent of the assets in the EBRI/ICI 401(k) database were invested in target-date funds and 36 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2010, 44 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 42 percent in 2009, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2010, 35 percent of the account balances of recently hired participants in their 20s were invested in target-date funds, compared with 31 percent at year-end 2009. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock continued to shrink, falling by more than a percentage point (to 8 percent) in 2010, continuing a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN BALANCES DECLINED SLIGHTLY IN 2010: In 2010, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009, and up from 18 percent at year-end 2008. Loans

  6. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2012-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2011, 61 percent of 401(k) participants' assets was invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-four percent was in fixed-income securities such as stable-value investments and bond and money funds. SEVENTY-TWO PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2011: At year-end 2011, 13 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 39 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, these funds are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2011, 51 percent of the account balances of recently hired participants in their 20s was invested in balanced funds, compared with 44 percent in 2010, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2011, 40 percent of the account balances of recently hired participants in their 20s was invested in target-date funds, compared with 35 percent at year-end 2010. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock remained at 8 percent in 2011. This share has fallen by more than half since 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN ACTIVITY REMAINED STEADY, ALTHOUGH LOAN BALANCES INCREASED SLIGHTLY IN 2011: At year-end 2011, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009 and year-end 2010, and up from 18 percent at year

  7. The impact of the recent financial crisis on 401(k) account balances.

    PubMed

    VanDerhei, Jack

    2009-02-01

    401(K) LOSSES FROM THE ECONOMIC CRISIS: During 2008, major U.S. equity indexes were sharply negative, with the S&P 500 Index losing 37.0 percent for the year, which translated into corresponding losses in 401(k) retirement plan assets. But how individual 401(k) participants are affected by the crisis is largely determined by their account balance, age, and job tenure. IMPACT VARIES BY ACCOUNT BALANCE: This Issue Brief estimates changes in average 401(k) balances from Jan. 1, 2008, to Jan. 20, 2009, using the EBRI/ICI 401(k) database of more than 21 million participants. Not surprisingly, how the recent financial market losses affect individual 401(k) account balances is strongly affected by the size of a participant's account balance. Those with low account balances relative to contributions experienced minimal investment losses that were typically more than made up by contributions: Those with less than $10,000 in account balances had an average growth of 40 percent during 2008, since contributions had a bigger impact than investment losses. However, those with more than $200,000 in account balances had an average loss of more than 25 percent. IMPACT VARIES BY AGE AND JOB TENURE: 401(k) participants on the verge of retirement (ages 56-65) had average changes during this period that varied between a positive 1 percent for short-tenure individuals (one to four years with the current employer) to more than a 25 percent loss for those with long tenure (with more than 20 years). SHORT-TERM VS. LONG-TERM: While much of the focus has been on market fluctuations in the last year, investing for retirement security is (or should be) a long-term proposition. When a consistent sample of 2.2 million participants who had been with the same 401(k) plan sponsor for the seven years from 1999-2006 was analyzed, the average estimated growth rates for the period from Jan. 1, 2000 through Jan. 20, 2009, ranged from +29 percent for long-tenure older participants to more than +500

  8. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  9. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  10. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  11. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  12. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  13. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-4...

  14. Use of target-date funds in 401(k) plans, 2007.

    PubMed

    Copeland, Craig

    2009-03-01

    WHAT THEY ARE: Target-date funds (also called "life-cycle" funds) are a type of mutual fund that automatically rebalances its asset allocation following a predetermined pattern over time. They typically rebalance to more conservative and income-producing assets as the participant's target date of retirement approaches. WHY THEY'RE IMPORTANT AND GROWING: Of the 401(k) plan participants in the EBRI/ICI 401(k) database who were found to be in plans that offeredtarget-date funds, 37 percent had at least some fraction of their account in target-date funds in 2007. Target-date funds held about 7 percent of total assets in 401(k) plans and the use of these funds is expected to increase in the future. The Pension Protection Act of 2006 made it easier for plan sponsors to automatically enroll new workers in a 401(k) plan, and target-date funds were one of the types of approved funds specified for a "default" investment if the participant does not elect a choice. BRI/ICI 401(K) DATABASE: This study uses the unique richness of the data in the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, which has almost 22 million participants, to examine the choices and characteristics of participants whose plans offer target-date funds. EFFECT OF AGE, SALARY, JOB TENURE, AND ACCOUNT BALANCE: Younger workers are significantly more likely to invest in target-date funds than are older workers: Almost 44 percent of participants under age 30 had assets in a target-date fund, compared with 27 percent of those 60 or older. Target-date funds appeal to those with lower incomes, little time on the job, and with few assets. On average, target-date fund investors are about 2.5 years younger than those who do not invest in target-date funds, have about 3.5 years less tenure, make about $11,000 less in salary, have $25,000 less in their account, and are in smaller plans. EFFECT OF AUTOMATIC ENROLLMENT: While the EBRI/ICI database does not contain specific information on whether

  15. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  16. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  17. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  18. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  19. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the...

  20. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  1. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  2. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  3. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents. This... contributions on employee contributions. (ii) Periodic matching contributions. (6) Permissible restrictions...

  4. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... contributions on employee contributions. (ii) Periodic matching contributions. (6) Permissible restrictions...

  5. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... contributions on employee contributions. (ii) Periodic matching contributions. (6) Permissible restrictions...

  6. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... contributions on employee contributions. (ii) Periodic matching contributions. (6) Permissible restrictions...

  7. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

  8. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2012-04-01 2011-04-01 true ADP test. 1.401(k)-2 Section 1.401(k)-2...

  9. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2014-04-01 2014-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  10. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2013-04-01 2013-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  11. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C... 26 Internal Revenue 5 2011-04-01 2011-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  12. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C... 26 Internal Revenue 5 2010-04-01 2010-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  13. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents. This section contains first a list...

  14. Health Care Consumerism: Lessons My 401(k) Plan Taught Me.

    PubMed

    Steinberg, Allen T

    2015-01-01

    Changes to the U.S. health care system are here. As we think about how individuals will pay for health care--while actively employed and while retired--our experiences with 401(k) plans provide some valuable lessons. In order to support employees in this new health care world--a challenge arguably more daunting than the 401(k) challenge we faced 20 years ago--some very different types of support are needed. Employers should consider providing their employees with the resources to manage health care changes. PMID:26666089

  15. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  16. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  17. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  18. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  19. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE.... § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  20. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 46 Shipping 8 2014-10-01 2014-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts....

  1. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 46 Shipping 8 2013-10-01 2013-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts....

  2. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 46 Shipping 8 2010-10-01 2010-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts....

  3. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  4. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  5. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  6. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 46 Shipping 8 2011-10-01 2011-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts....

  7. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  8. 14 CFR 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Chart of Balance Sheet Accounts Section 3 Section Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  9. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 46 Shipping 8 2012-10-01 2012-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts....

  10. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... this paragraph (b). (3) Anti-abuse provisions. This section and §§ 1.401(k)-2 through 1.401(k)-6 are..., or the employee's spouse, children, or dependents (as defined in section 152, and, for taxable...

  11. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rulings issued by the Department of Labor. See 29 CFR 2510.3-102. (3) Rules applicable to cash or deferred... this paragraph (b). (3) Anti-abuse provisions. This section and §§ 1.401(k)-2 through 1.401(k)-6 are..., or the employee's spouse, children, or dependents (as defined in section 152, and, for taxable...

  12. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... this paragraph (b). (3) Anti-abuse provisions. This section and §§ 1.401(k)-2 through 1.401(k)-6 are..., or the employee's spouse, children, or dependents (as defined in section 152, and, for taxable...

  13. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... this paragraph (b). (3) Anti-abuse provisions. This section and §§ 1.401(k)-2 through 1.401(k)-6 are..., or the employee's spouse, children, or dependents (as defined in section 152, and, for taxable...

  14. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... this paragraph (b). (3) Anti-abuse provisions. This section and §§ 1.401(k)-2 through 1.401(k)-6 are..., or the employee's spouse, children, or dependents (as defined in section 152, and, for taxable...

  15. 75 FR 15492 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ... 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements AGENCY: Internal Revenue Service (IRS..., the IRS is soliciting comments concerning REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000... INFORMATION: Title: REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000-3 Guidance on Cash...

  16. 78 FR 40832 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements AGENCY: Internal Revenue Service (IRS... Allan.M.Hopkins@irs.gov . SUPPLEMENTARY INFORMATION: Title: REG-108639-99 (NPRM) Sections 401(k) and 401... insure compliance with sections 401(k) and 401(m). Current Actions: There are no changes being made...

  17. The impact of a retirement savings account cap.

    PubMed

    VanDerhei, Jack

    2013-08-01

    This Issue Brief provides an initial analysis of the potential financial impact on private-sector retirement benefits of the retirement savings account cap included in the Obama administration's FY 2014 budget proposal. It finds that although a very small percentage of current 401(k) participants with IRA accounts have combined balances sufficient to be immediately affected by the proposed limit, over time (and depending on the applicable discount rates, whether a defined benefit pension is involved, and the size of the 401(k) plan) the impact could be much greater. Simulation results for 401(k) participants assuming no defined benefit accruals and no job turnover show that more than 1 in 10 current 401(k) participants are likely to hit the proposed limit sometime prior to age 65, even at the current historically low discount rate of 4 percent. When the simulation is rerun with discount rate assumptions closer to historical averages, the percentage of 401(k) participants likely to be affected by these proposed limits increases substantially: For example, with an 8 percent discount rate, more than 20 percent of the 401(k) participants are simulated to reach the limit prior to retirement. When the impact of stylized, defined benefit account assumptions are added to the analysis, the percentage of 401(k) participants simulated to reach the proposed limits increases even more: In fact, for 401(k) participants assumed to be covered by a 2 percent, three-year, final-average plan with a subsidized early retirement at 62, nearly a third are assumed to be affected by the proposed limit at an 8 percent discount rate. Additional analysis is performed for small plans (those with less than 100 participants) to assess the potential impact of eventual plan terminations if an when the owners and/or key decision makers of the firms reach the cap threshold. Depending on plan size, this may involve as few as 18 percent of the firms (at a 4 percent discount rate) to as many as 75

  18. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

    PubMed

    Fronstin, Paul

    2012-01-01

    ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference

  19. How to Open the Door to the Roth 401(k) Savings Opportunity.

    PubMed

    Knopping, Jamie

    2016-01-01

    For many employees, Roth 401(k) contributions are a smart move toward strengthening retirement readiness, yet they remain markedly underused. Employers should consider providing the option, educating employees on its value and providing a good modeling tool to help plan participants make the Roth decision. Doing so could both increase overall 401(k) participation and lead employees to save more for retirement--which would help the enterprise meet organizational goals by maintaining high employee engagement and productivity levels and reducing talent-related risk. PMID:27017795

  20. $100 Bills on the Sidewalk: Suboptimal Investment in 401(k) Plans*

    PubMed Central

    Choi, James J.; Laibson, David; Madrian, Brigitte C.

    2010-01-01

    We identify employees at seven companies whose 401(k) investment choices are dominated because they are contributing less than the employer matching contribution threshold despite being vested in their match and being able to make penalty-free 401(k) withdrawals for any reason because they are older than 59½. At the average firm, 36% of match-eligible employees over 59½ forego arbitrage profits that average 1.6% of their annual pay, or $507. A survey educating employees about the free lunch they are foregoing raised contribution rates by a statistically insignificant 0.67 percent of income among those completing the survey. PMID:21860536

  1. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    PubMed

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  2. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  3. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  4. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  5. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  6. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  7. Balancing the Contradictions between Accountability and Systemic Reform.

    ERIC Educational Resources Information Center

    Kersaint, Gladis; Borman, Kathryn M.; Lee, Reginald; Boydston, Theodore L.

    2001-01-01

    Examines effects of the National Urban League's Systemic Initiative reforms in four cities: Chicago, El Paso, Memphis, and Miami, based on an analysis of interviews with 47 principals. Principals must balance the demands of systemic math and science reforms with those of multilevel accountability policies. Such alignments may be unachievable.…

  8. The Art of Educational Leadership: Balancing Performance and Accountability

    ERIC Educational Resources Information Center

    English, Fenwick W.

    2007-01-01

    "The Art of Educational Leadership: Balancing Performance and Accountability" stresses the human side of leadership. No other text on this topic demonstrates so ably the importance of artistry in leadership in a field that has been lopsidedly dominated by concepts informed by science. Presenting the idea that leadership is an art, this book…

  9. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Treatment of credit balances; account... Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of... balance due on an account, through rebates of unearned finance charges or insurance premiums, or...

  10. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Treatment of credit balances; account... Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of... balance due on an account, through rebates of unearned finance charges or insurance premiums, or...

  11. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Treatment of credit balances; account... credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a creditor in excess of the total balance...

  12. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Treatment of credit balances; account... credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a creditor in excess of the total balance...

  13. An Individual Perspective on Risk in a DC (Usually 401(k)) Environment.

    PubMed

    Rappaport, Anna M

    2016-01-01

    Traditional benefit packages once typically included defined benefit (DB) pension plans and focused on identifying the key financial risks facing employees, deciding which were more serious and developing strategies to protect employees from those risks. Today, defined contribution (DC) plans often are the primary retirement security vehicle, and much of the risk protection has been taken out of the benefits package. This article focuses on some of the risks facing employees, identifies which are covered by the typical 401(k) plan and which are not and provides ideas for managing risks not covered directly by the typical plan. There is substantial focus on long-term disability and longevity. The discussion spans savings and payout periods and suggests some ideas for the future, including greater integration of 401(k) plans with risk protection approaches. The article does not focus on investment risk and options. PMID:27017792

  14. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  15. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  16. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  17. Just Culture: A Foundation for Balanced Accountability and Patient Safety

    PubMed Central

    Boysen, Philip G.

    2013-01-01

    Background The framework of a just culture ensures balanced accountability for both individuals and the organization responsible for designing and improving systems in the workplace. Engineering principles and human factors analysis influence the design of these systems so they are safe and reliable. Methods Approaches for improving patient safety introduced here are (1) analysis of error, (2) specific tools to enhance safety, and (3) outcome engineering. Conclusion The just culture is a learning culture that is constantly improving and oriented toward patient safety. PMID:24052772

  18. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  19. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  20. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  1. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  2. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  3. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  4. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  5. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  6. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  7. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  8. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  9. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  10. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  11. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  12. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  13. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  14. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  15. 12 CFR 1024.34 - Timely escrow payments and treatment of escrow account balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... account balances. 1024.34 Section 1024.34 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL... treatment of escrow account balances. (a) Timely escrow disbursements required. If the terms of a mortgage... to avoid a penalty, as governed by the requirements in § 1024.17(k). (b) Refund of escrow balance....

  16. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  17. Student understanding of static equilibrium: Predicting and accounting for balancing

    NASA Astrophysics Data System (ADS)

    Ortiz, Luanna G.; Heron, Paula R. L.; Shaffer, Peter S.

    2005-06-01

    We report on an investigation of student ability to account for static equilibrium in the simple familiar case in which an object is balanced on a frictionless pivot or fulcrum. Written questions were administered to more than 1000 university students who had completed the relevant instruction in introductory calculus-based physics. Almost all the students were able to answer questions about simple systems composed of point-like objects. However, when the mass distribution was continuous, most students attributed equilibrium to forces of equal magnitude applied on both sides of the fulcrum. Moreover, many students treated horizontal and tilted bodies, even if they were at rest, as distinct cases. The difficulties we identified were very persistent. Hands-on activities that were not influenced by research results had no discernible effect on student performance. Direct attempts to address specific difficulties using lecture demonstrations based on the research tasks described in this article led to some improvement. Greater success has been achieved by using a tutorial in which students work in small groups on experiments and exercises suggested by research findings.

  18. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  19. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  20. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  1. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  2. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  3. Balancing Technology with Established Methodology in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Hoyt, William B.

    1996-01-01

    Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

  4. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  5. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  6. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  7. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  8. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  9. 75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ... Copyright Office published a notice in the Federal Register, 74 FR 33930, seeking public comment on a... Copyright Office 37 CFR Part 201 Minimum Balance Requirement and Automatic Replenishment Option for Deposit... a minimum balance in that account; mandate the closure of a deposit account the second time it...

  10. NCLB Waivers and Accountability: The Graduation Rate Balancing Act

    ERIC Educational Resources Information Center

    Young, Kathryn

    2013-01-01

    When it comes to state education accountability systems, times are changing fast. This is clearer than ever with the advent of not only waivers from No Child Left Behind (NCLB) but also the multitude of state accountability index systems and "A through F" school-grading systems rolling out across the country. The multiple measures of…

  11. Predictive dialing improves small-balance accounts collection.

    PubMed

    Amigoni, M

    1995-09-01

    Healthcare organizations can control collection costs and improve cash flow by initiating collection contacts sooner. The cost of collections generally is one of the largest expenses in a business office budget, so the financial benefits of contacting the accounts earlier may be significant. PMID:10151479

  12. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  13. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  14. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  15. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  16. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  17. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  18. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  19. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  20. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  1. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  2. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  3. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  4. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  5. Computing Balance Column Amount in Ledger Accounts. Student Manual and Instructor's Manual.

    ERIC Educational Resources Information Center

    McElveen, Peggy C.

    Supporting performance objective 31 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on computing the balance column amount in ledger accounts are included in this packet, which is one of a series. The student materials include a record of a…

  6. When Teaching Interferes with Learning: Balancing Accountability with the Unique Needs of Every Child

    ERIC Educational Resources Information Center

    Twombly, Susan

    2014-01-01

    This article highlights the practices of administrators and master teachers who are trying to balance the needs for accountability, prescribed curriculum, and learning standards with a broader view of education that gives equal importance to skills not so easily quantified by standardized tests. The author makes a case for the use of careful…

  7. Medical Savings Account balance and outpatient utilization: Evidence from Guangzhou, China.

    PubMed

    Zhang, Hui; Yuen, Peter P

    2016-02-01

    Medical Savings Account (MSA) is a financing instrument designed to reduce consumer-side moral hazards. The Urban Employee Basic Medical Insurance (UEBMI) scheme in China has an MSA component in addition to a Social Risk-pooling Fund. This study examines the association between MSA balance and outpatient utilization in Guangzhou, China, and determines MSA's impact on utilization under different circumstances. It also seeks to ascertain whether MSA has achieved its intended functions of "Cost-containment", "Saving for the future" and "Enabling utilization". The first group of 114,657 MSA account-holders, including both employees and retirees, who consistently insured with UEBMI from 2002 to 2007, are selected for this study. A two-part model is employed to estimate the effect of the MSA balance on the probability of outpatient services utilization and on the level of outpatient expenditure. Results show that MSA balance is significantly associated with the likelihood of using outpatient services as well as the level of outpatient expenditure. The association is a non-linear U-shaped relationship for working individuals, and an inverted U-shaped relationship for the retirees. The observed U-shaped relationship for working individuals implies that at lower MSA balance levels, a negative balance-expenditure relation exits, while at higher MSA balance levels, the relationship is positive - suggesting possible improper utilization when MSA balance reaches high levels. Setting a maximum MSA balance limit and/or allowing enrollees to use MSA funds to purchase private insurance appears to be desirable. The observed inverted U-shaped relationship for retirees suggests that many retirees have to spend whatever funds they have in their MSA for outpatient care, but the less healthy individuals are able to shift the spending to inpatient care which is mainly financed by the Social Risk-pooling Fund. The results of this study also affirm the usefulness of MSA in performing its

  8. Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect.

    PubMed

    Choi, James J; Laibson, David; Madrian, Brigitte C

    2009-12-01

    Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees simultaneously selected both accounts' allocations, leading them to mentally integrate the two. Own-contribution allocations before the rule change equal the combined own- and match-contribution allocations afterwards, whereas combined allocations differ sharply across regimes. PMID:20027235

  9. Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect

    PubMed Central

    Choi, James J.; Laibson, David; Madrian, Brigitte C.

    2009-01-01

    Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees simultaneously selected both accounts’ allocations, leading them to mentally integrate the two. Own-contribution allocations before the rule change equal the combined own- and match-contribution allocations afterwards, whereas combined allocations differ sharply across regimes. PMID:20027235

  10. Disruptive innovation in academic medical centers: balancing accountable and academic care.

    PubMed

    Stein, Daniel; Chen, Christopher; Ackerly, D Clay

    2015-05-01

    Numerous academic medicine leaders have argued that academic referral centers must prepare for the growing importance of accountability-driven payment models by adopting population health initiatives. Although this shift has merit, execution of this strategy will prove significantly more problematic than most observers have appreciated. The authors describe how successful implementation of an accountable care health strategy within a referral academic medical center (AMC) requires navigating a critical tension: The academic referral business model, driven by tertiary-level care, is fundamentally in conflict with population health. Referral AMCs that create successful value-driven population health systems within their organizations will in effect disrupt their own existing tertiary care businesses. The theory of disruptive innovation suggests that balancing the push and pull of academic and accountable care within a single organization is achievable. However, it will require significant shifts in resource allocation and changes in management structure to enable AMCs to make the inherent difficult choices and trade-offs that will ensue. On the basis of the theories of disruptive innovation, the authors present recommendations for how academic health systems can successfully navigate these issues as they transition toward accountability-driven care. PMID:25517702

  11. Health Savings Account Balances, Contributions, Distributions, and Other Vital Statistics, 2014: Estimates from the EBRI HSA Database.

    PubMed

    Fronsti, Paul

    2015-07-01

    The Employee Benefit Research Institute (EBRI) maintains a wealth of data collected from various health savings account (HSA) providers. The EBRI HSA Database contains 2.9 million accounts with total assets of $5 billion as of Dec. 31, 2014. This Issue Brief is the second annual report drawing on cross-sectional data from the EBRI HSA Database. It examines account balances, individual and employer contributions, annual distributions, investment accounts, and account-owner demographics for 2014. Enrollment in HSA-eligible health plans is estimated to be about 17 million policyholders and their dependents, and it has also been estimated that there are 13.8 million accounts holding $24.2 billion in assets as of Dec. 31, 2014. Almost 4 in 5 HSAs have been opened since the beginning of 2011. The average HSA balance at the end of 2014 was $1,933, up from $1,408 at the beginning of the year. Average account balances increased with the age of the owner of the account. Account balances averaged $655 for owners under age 25 and $5,016 for owners ages 65 and older. About 6 percent of HSAs had an associated investment account. End-of-year 2014 balance averages were higher in accounts with investment assets. Thirty-seven percent of HSAs with investment assets ended 2014 with a balance of $10,000 or more, whereas only 4 percent of HSAs without investment assets had such a balance. Among HSAs with investment assets, accounts opened in 2014 ended the year with an average balance of $6,544; whereas those opened in 2005 had an average balance of $19,269 at the end of 2014. HSAs with either individual or employer contributions accounted for 70 percent of all accounts and 86 percent of the assets in 2014. Four percent of these accounts ended the year with a zero balance. On a yearly average, individuals who made contributions deposited $2,096 to their account. HSAs receiving employer contributions received $1,021 a year, on average. Four-fifths of HSAs with a contribution also had a

  12. Balancing the Budget: Accounting for Glucocorticoid Bioactivity and Fate during Water Treatment.

    PubMed

    Jia, Ai; Wu, Shimin; Daniels, Kevin D; Snyder, Shane A

    2016-03-15

    Numerous studies have identified the presence and bioactivity of glucocorticoid receptor (GR) active substances in water; however, the identification and activity-balance of GR compounds remained elusive. This study determined the occurrence and attenuation of GR bioactivity and closed the balance by determining those substances responsible. The observed in vitro GR activity ranged from 39 to 155 ng dexamethasone-equivalent/L (ng Dex-EQ/L) in the secondary effluents of four wastewater treatment plants. Monochromatic ultraviolet light of 80 mJ/cm(2) disinfection dose was efficient for GR activity photolysis, whereas chlorination could not appreciably attenuate the observed GR activity. Ozonation was effective only at relatively high dose (ozone/TOC 1:1). Microfiltration membranes were not efficient for GR activity attenuation; however, reverse osmosis removed GR activity to levels below the limits of detection. A high-sensitivity liquid chromatography with tandem mass spectrometry (LC-MS/MS) method was then developed to screen 27 GR agonists. Twelve were identified and quantified in effluents at summed concentrations of 9.6-21.2 ng/L. The summed Dex-EQ of individual compounds based on their measured concentrations was in excellent agreement with the Dex-EQ obtained from bioassay, which demonstrated that the detected glucocorticoids can entirely explain the observed GR bioactivity. Four synthetic glucocorticoids (triamcinolone acetonide, fluocinolone acetonide, clobetasol propionate, and fluticasone propionate) predominantly accounted for GR activity. These data represent the first known publication where a complete activity balance has been determined for GR agonists in an aquatic environment. PMID:26840181

  13. BALANCE

    DOEpatents

    Carmichael, H.

    1953-01-01

    A torsional-type analytical balance designed to arrive at its equilibrium point more quickly than previous balances is described. In order to prevent external heat sources creating air currents inside the balance casing that would reiard the attainment of equilibrium conditions, a relatively thick casing shaped as an inverted U is placed over the load support arms and the balance beam. This casing is of a metal of good thernnal conductivity characteristics, such as copper or aluminum, in order that heat applied to one portion of the balance is quickly conducted to all other sensitive areas, thus effectively preventing the fornnation of air currents caused by unequal heating of the balance.

  14. Pyrolysis and gasification of meat-and-bone-meal: energy balance and GHG accounting.

    PubMed

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas

    2013-11-01

    Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used - eventually after upgrading - for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600-1000kg CO2-eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management. PMID:23916845

  15. Pyrolysis and gasification of meat-and-bone-meal: Energy balance and GHG accounting

    SciTech Connect

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas

    2013-11-15

    Highlights: • GHG savings are in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated. • Energy recovery differed in terms of energy products and efficiencies. • The results were largely determined by use of the products for energy purposes. - Abstract: Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used – eventually after upgrading – for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management.

  16. Still Balancing Improvement and Accountability? Developments in External Quality Assurance in the Nordic Countries 1996-2006

    ERIC Educational Resources Information Center

    Dano, Trine; Stensaker, Bjorn

    2007-01-01

    The role and function of external quality assurance is of great importance for the development of an internal quality culture in higher education. Research has shown that external quality assurance can stimulate but also create obstacles for institutional improvement. To strike a balance between improvement and accountability is, therefore, a key…

  17. Balancing

    NASA Astrophysics Data System (ADS)

    Harteveld, Casper

    At many occasions we are asked to achieve a “balance” in our lives: when it comes, for example, to work and food. Balancing is crucial in game design as well as many have pointed out. In games with a meaningful purpose, however, balancing is remarkably different. It involves the balancing of three different worlds, the worlds of Reality, Meaning, and Play. From the experience of designing Levee Patroller, I observed that different types of tensions can come into existence that require balancing. It is possible to conceive of within-worlds dilemmas, between-worlds dilemmas, and trilemmas. The first, the within-world dilemmas, only take place within one of the worlds. We can think, for example, of a user interface problem which just relates to the world of Play. The second, the between-worlds dilemmas, have to do with a tension in which two worlds are predominantly involved. Choosing between a cartoon or a realistic style concerns, for instance, a tension between Reality and Play. Finally, the trilemmas are those in which all three worlds play an important role. For each of the types of tensions, I will give in this level a concrete example from the development of Levee Patroller. Although these examples come from just one game, I think the examples can be exemplary for other game development projects as they may represent stereotypical tensions. Therefore, to achieve harmony in any of these forthcoming games, it is worthwhile to study the struggles we had to deal with.

  18. Balancing the Vocational and Academic Dimensions of Accounting Education: The Case for a Core Curriculum

    ERIC Educational Resources Information Center

    Paisey, Catriona; Paisey, Nicholas J.

    2007-01-01

    Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have…

  19. Working toward More Engaged and Successful Accounting Students: A Balanced Scorecard Approach

    ERIC Educational Resources Information Center

    Fredin, Amy; Fuchsteiner, Peter; Portz, Kris

    2015-01-01

    Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment. We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.…

  20. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  1. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

    This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

  2. On the treatment of evapotranspiration, soil moisture accounting, and aquifer recharge in monthly water balance models.

    USGS Publications Warehouse

    Alley, W.M.

    1984-01-01

    Several two- to six-parameter regional water balance models are examined by using 50-year records of monthly streamflow at 10 sites in New Jersey. These models include variants of the Thornthwaite-Mather model, the Palmer model, and the more recent Thomas abcd model. Prediction errors are relatively similar among the models. However, simulated values of state variables such as soil moisture storage differ substantially among the models, and fitted parameter values for different models sometimes indicated an entirely different type of basin response to precipitation.-from Author

  3. 75 FR 78877 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ....C. 401(k)). This regulation was published in proposed form on November 10, 2010 (75 FR 69026). The... Allocations; Uniformed Services Accounts; Methods of Withdrawing Funds From the Thrift Savings Plan; Death... participant must either transfer his or her TSP death benefit payment to another eligible employer plan...

  4. Testing for Accountability: A Balancing Act That Challenges Current Testing Practices and Theories

    ERIC Educational Resources Information Center

    Brennan, Robert L.

    2015-01-01

    Koretz, in his article published in this issue, provides compelling arguments that the high stakes currently associated with accountability testing lead to behavioral changes in students, teachers, and other stakeholders that often have negative consequences, such as inflated scores. Koretz goes on to argue that these negative consequences require…

  5. A Computational Account of Children's Analogical Reasoning: Balancing Inhibitory Control in Working Memory and Relational Representation

    ERIC Educational Resources Information Center

    Morrison, Robert G.; Doumas, Leonidas A. A.; Richland, Lindsey E.

    2011-01-01

    Theories accounting for the development of analogical reasoning tend to emphasize either the centrality of relational knowledge accretion or changes in information processing capability. Simulations in LISA (Hummel & Holyoak, 1997, 2003), a neurally inspired computer model of analogical reasoning, allow us to explore how these factors may…

  6. Balancing Accountability and Ethics: A Case Study of an Elementary School Principal

    ERIC Educational Resources Information Center

    Hall, Dorothy Ledbetter

    2009-01-01

    In recent years, the federal No Child Left Behind (NCLB) Act has increasingly had a major impact on daily decisions in schools, especially for principals' performance. Depending on the accountability rating, schools are in jeopardy of closing, and principals and teachers are at risk of being fired (McGhee & Nelson, 2005). As a result, it is…

  7. Balancing the Yin and Yang: The Role of Universities in Developing Softer Skills in Accountancy

    ERIC Educational Resources Information Center

    Evans, Carl; Gbadamosi, Gbolahan; Wells, Jamie; Scott, Ian

    2012-01-01

    This paper presents an examination of the importance of softer skills in the accountancy profession and a discussion of the contribution that universities can make in supporting the development of these skills. With employers increasingly demanding a greater range of softer skills such as effective communication, the paper is intended to challenge…

  8. Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening.

    PubMed

    Self, William T; Mitchell, Gregory; Mellers, Barbara A; Tetlock, Philip E; Hildreth, J Angus D

    2015-01-01

    This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

  9. Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

    PubMed Central

    Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

    2015-01-01

    This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

  10. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    PubMed

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system. PMID:20703565

  11. Does the regulation of local excitation-inhibition balance aid in recovery of functional connectivity? A computational account.

    PubMed

    Vattikonda, Anirudh; Surampudi, Bapi Raju; Banerjee, Arpan; Deco, Gustavo; Roy, Dipanjan

    2016-08-01

    Computational modeling of the spontaneous dynamics over the whole brain provides critical insight into the spatiotemporal organization of brain dynamics at multiple resolutions and their alteration to changes in brain structure (e.g. in diseased states, aging, across individuals). Recent experimental evidence further suggests that the adverse effect of lesions is visible on spontaneous dynamics characterized by changes in resting state functional connectivity and its graph theoretical properties (e.g. modularity). These changes originate from altered neural dynamics in individual brain areas that are otherwise poised towards a homeostatic equilibrium to maintain a stable excitatory and inhibitory activity. In this work, we employ a homeostatic inhibitory mechanism, balancing excitation and inhibition in the local brain areas of the entire cortex under neurological impairments like lesions to understand global functional recovery (across brain networks and individuals). Previous computational and empirical studies have demonstrated that the resting state functional connectivity varies primarily due to the location and specific topological characteristics of the lesion. We show that local homeostatic balance provides a functional recovery by re-establishing excitation-inhibition balance in all areas that are affected by lesion. We systematically compare the extent of recovery in the primary hub areas (e.g. default mode network (DMN), medial temporal lobe, medial prefrontal cortex) as well as other sensory areas like primary motor area, supplementary motor area, fronto-parietal and temporo-parietal networks. Our findings suggest that stability and richness similar to the normal brain dynamics at rest are achievable by re-establishment of balance. PMID:27177761

  12. Human Rights Education in Japan: An Historical Account, Characteristics and Suggestions for a Better-Balanced Approach

    ERIC Educational Resources Information Center

    Takeda, Sachiko

    2012-01-01

    Although human rights are often expressed as universal tenets, the concept was conceived in a particular socio-political and historical context. Conceptualisations and practice of human rights vary across societies, and face numerous challenges. After providing an historical account of the conceptualisation of human rights in Japanese society,…

  13. Balancing public health and practitioner accountability in cases of medical manslaughter: reconsidering the tests for criminal negligence-related offences in Australia after R v Patel.

    PubMed

    Tuckett, Nikita

    2011-12-01

    In 2010 Dr Jayant Patel was convicted of several offences on the basis of criminal negligence. Following the Queensland Court of Appeal's 2011 endorsement of the trial judge's decision, the case provides a timely opportunity to review prosecutions for medical negligence criminal offences throughout Australia and to critically examine the tests in assessing whether the balance has been correctly struck. The author argues that the thresholds required for prosecutions for criminal negligence for medical manslaughter are problematic and unduly onerous, and do not adequately strike the balance between the utilitarian value in health care and patient safety, on the one hand, and practitioner accountability and deterrence, on the other. This article considers reforms to remedy the imbalance, including a reformulation of the Criminal Code (Qld) and common law thresholds, proposals for the enactment of a separate offence of criminally negligent manslaughter and the utilisation of corporate prosecutions for manslaughter liability to broaden accountability in health care and promote patient safety on a systemic level. PMID:22320009

  14. Cenosphere formation from heavy fuel oil: a numerical analysis accounting for the balance between porous shells and internal pressure

    NASA Astrophysics Data System (ADS)

    Reddy, Vanteru M.; Rahman, Mustafa M.; Gandi, Appala N.; Elbaz, Ayman M.; Schrecengost, Robert A.; Roberts, William L.

    2016-01-01

    Heavy fuel oil (HFO) as a fuel in industrial and power generation plants ensures the availability of energy at economy. Coke and cenosphere emissions from HFO combustion need to be controlled by particulate control equipment such as electrostatic precipitators, and collection effectiveness is impacted by the properties of these particulates. The cenosphere formation is a function of HFO composition, which varies depending on the source of the HFO. Numerical modelling of the cenosphere formation mechanism presented in this paper is an economical method of characterising cenosphere formation potential for HFO in comparison to experimental analysis of individual HFO samples, leading to better control and collection. In the present work, a novel numerical model is developed for understanding the global cenosphere formation mechanism. The critical diameter of the cenosphere is modelled based on the balance between two pressures developed in an HFO droplet. First is the pressure (Prpf) developed at the interface of the liquid surface and the inner surface of the accumulated coke due to the flow restriction of volatile components from the interior of the droplet. Second is the pressure due to the outer shell strength (PrC) gained from van der Walls energy of the coke layers and surface energy. In this present study it is considered that when PrC ≥ Prpf the outer shell starts to harden. The internal motion in the shell layer ceases and the outer diameter (DSOut) of the shell is then fixed. The entire process of cenosphere formation in this study is analysed in three phases: regression, shell formation and hardening, and post shell hardening. Variations in pressures during shell formation are analysed. Shell (cenosphere) dimensions are evaluated at the completion of droplet evaporation. The rate of fuel evaporation, rate of coke formation and coke accumulation are analysed. The model predicts shell outer diameters of 650, 860 and 1040 µm, and inner diameters are 360, 410

  15. Accounting for hydro-climatic and water use variability in the assessment of past and future water balance at the basin scale

    NASA Astrophysics Data System (ADS)

    Fabre, J.; Ruelland, D.; Dezetter, A.; Grouillet, B.

    2015-06-01

    This study assesses water stress by 2050 in river basins facing increasing human and climatic pressures, by comparing the impacts of various combinations of possible future socio-economic and climate trends. A modelling framework integrating human and hydro-climatic dynamics and accounting for interactions between resource and demand at a 10-day time step was developed and applied in two basins of different sizes and with contrasted water uses: the Herault (2500 km2, France) and the Ebro (85 000 km2, Spain) basins. Natural streamflow was evaluated using a conceptual hydrological model (GR4j). A demand-driven reservoir management model was designed to account for streamflow regulations from the main dams. Urban water demand was estimated from time series of population and monthly unit water consumption data. Agricultural water demand was computed from time series of irrigated area, crop and soil data, and climate forcing. Indicators comparing water supply to demand at strategic resource and demand nodes were computed. This framework was successfully calibrated and validated under non-stationary human and hydro-climatic conditions over the last 40 years before being applied under four combinations of climatic and water use scenarios to differentiate the impacts of climate- and human-induced changes on streamflow and water balance. Climate simulations from the CMIP5 exercise were used to generate 18 climate scenarios at the 2050 horizon. A baseline water use scenario for 2050 was designed based on demographic and local socio-economic trends. Results showed that projected water uses are not sustainable under climate change scenarios.

  16. Spectrum of plasma containing Ne- and Na-like ions: consistent account for Rydberg and autoionizing Rydberg series in balance equations

    NASA Astrophysics Data System (ADS)

    Ivanov, L. N.; Ivanova, E. P.; Knight, L. V.; Molchanov, A. G.

    1996-06-01

    This is a theoretical study of argon plasma under conditions, where Ne- and Na-like ionization stages are dominant. Balance equations are generalized to treat 37 3l states of Ne-like ion and 37 adjacent series of Rydberg states of Na-like ion simultaneously. This allows us to include in the kinetics a diffusion-like motion of the state of the system "Ne-like ion plus one electron" through the multitude of excited levels spread over an energy region of 50 eV. The populations Ni - i (i = (1, ..., 37)) of the Ne-like ion states are introduced explicitly; those of adjacent 37 Rydberg series are accounted for through continuous functions Ni(ɛ). These functions describe the population distribution within each Rydberg series dependent on the Rydberg electron enegy ɛ. The elementary processes of the collisionalradiative model connecting all Ne- and Na-like states, as well as processes of redistribution of populations inside each Rydberg series, are accounted for. The rate coefficients for all processes within the Ne-like residue have been calculated previously, using a detailed many-body relativistic theory. The dielectric capture cross sections and autoionization probabilities are presented as analytical continuation of the collisional excitation cross sections. The excited-excited states transitions are included. The rest of the processes are treated in a simple semiclassical approximation. The Lotz formula is generalized by unambiguous analytical continuation to cover the case of bound-bound transitions between Rydberg states of Na-like ions. The radiation reabsorption in a long plasma cylinder is included through Biberman-Holstein coefficients for all transitions. The inclusion of Na-like states, accounting for diffusion-like processes, increases the population inversion for the "lasing candidates" by at least a factor of two for a wide range of plasma conditions. This is important for the ionization equilibrium too. Besides, the functions Ni(ɛ) bear diagnostic

  17. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... from prepayment meters, unless incidental to meter-reading operations. 11. Balancing collections... charges to customer accounts and extending unpaid balances. 13. Balancing customer accounts and...

  18. SEAL 401(k)Savings Act

    THOMAS, 112th Congress

    Sen. Kohl, Herb [D-WI

    2011-05-18

    05/18/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3108-3109) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  19. Accounting for Accountability.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Education, Denver. Cooperative Accountability Project.

    This publication reports on two Regional Educational Accountability Conferences on Techniques sponsored by the Cooperative Accountability Project. Accountability is described as an "emotionally-charged issue" and an "operationally demanding concept." Overviewing accountability, major speakers emphasized that accountability is a means toward…

  20. A Method of Accounting for Enzyme Costs in Flux Balance Analysis Reveals Alternative Pathways and Metabolite Stores in an Illuminated Arabidopsis Leaf.

    PubMed

    Cheung, C Y Maurice; Ratcliffe, R George; Sweetlove, Lee J

    2015-11-01

    Flux balance analysis of plant metabolism is an established method for predicting metabolic flux phenotypes and for exploring the way in which the plant metabolic network delivers specific outcomes in different cell types, tissues, and temporal phases. A recurring theme is the need to explore the flexibility of the network in meeting its objectives and, in particular, to establish the extent to which alternative pathways can contribute to achieving specific outcomes. Unfortunately, predictions from conventional flux balance analysis minimize the simultaneous operation of alternative pathways, but by introducing flux-weighting factors to allow for the variable intrinsic cost of supporting each flux, it is possible to activate different pathways in individual simulations and, thus, to explore alternative pathways by averaging thousands of simulations. This new method has been applied to a diel genome-scale model of Arabidopsis (Arabidopsis thaliana) leaf metabolism to explore the flexibility of the network in meeting the metabolic requirements of the leaf in the light. This identified alternative flux modes in the Calvin-Benson cycle revealed the potential for alternative transitory carbon stores in leaves and led to predictions about the light-dependent contribution of alternative electron flow pathways and futile cycles in energy rebalancing. Notable features of the analysis include the light-dependent tradeoff between the use of carbohydrates and four-carbon organic acids as transitory storage forms and the way in which multiple pathways for the consumption of ATP and NADPH can contribute to the balancing of the requirements of photosynthetic metabolism with the energy available from photon capture. PMID:26265776

  1. Balance Problems

    MedlinePlus

    ... version of this page please turn Javascript on. Balance Problems About Balance Problems Have you ever felt dizzy, lightheaded, or ... dizziness problem during the past year. Why Good Balance is Important Having good balance means being able ...

  2. Parameterizing fire effects on the carbon balance of western United States (U.S.) forests: Accounting for variation across forest types, fire severity, and carbon pools

    NASA Astrophysics Data System (ADS)

    Ghimire, B.; Williams, C. A.; Collatz, G. J.

    2010-12-01

    Fires are known to alter the carbon balance of forests by direct/consumptive or indirect/non-consumptive effects, but detailed representation of fire-induced combustion and mortality is generally lacking in carbon cycle models. Existing approaches fail to incorporate details on the direct and indirect consumption of carbon in individual pools (e.g. foliage, stem, and roots), and ignore severity-dependence of these effects. The few studies that do incorporate detailed parameterization have focused only on localized areas or single fires. Still other studies lack representation of fire associated inter-pool carbon transfer processes needed to characterize post-fire carbon dynamics through time. This study reviews the existing literature (e.g. restoration ecology and post-fire mortality studies) on fires across the whole of western U.S. forests to derive a comprehensive and detailed parameterization of fire effects suitable for incorporation in the Carnegie Ames Stanford Approach (CASA) carbon cycle model. This study relies on a comprehensive integration of remote sensing, field observations and biogeochemical modeling based analysis. Post-fire carbon fluxes are derived as a function of forest type, productivity and fire severity using a technique based on merging Forest Inventory and Analysis (FIA) data, CASA carbon cycle modeling, 30 m spatial resolution Monitoring Trends in Burn Severity (MTBS) fire severity observations, and additional remotely sensed observations (e.g. temperature, precipitation and Fraction of Photosynthetically Active Radiation (FPAR)). As such, we obtain characteristic carbon trajectories and regional carbon flux estimates specific to forest types and fire severity levels in the western U.S. forests. This research elucidates new insights on carbon fluxes by performing an intensive and detailed literature survey of post-fire vegetation mortality studies in order to parameterize forest type and fire severity associated effects and processes in

  3. Balance Problems

    MedlinePlus

    ... our e-newsletter! Aging & Health A to Z Balance Problems Basic Facts & Information What are Balance Problems? Having good balance means being able to ... Only then can you “keep your balance.” Why Balance is Important Your feelings of dizziness may last ...

  4. Accounting for minor storage terms in an attempt to close the measured surface energy balance over a winter wheat field in Southwest Germany

    NASA Astrophysics Data System (ADS)

    Eshonkulov, Ravshan; Poyda, Arne; Ingwersen, Joachim; Streck, Thilo

    2016-04-01

    Studies of energy and water exchange between the land surface and the atmospheric boundary layer are important to understand weather dynamics and climate change. Energy and water fluxes were measured on a winter wheat field in Kraichgau, Southern Germany, using the eddy covariance (EC) method. It is well known that EC measurements suffer from incomplete closure of the energy budget. In addition to the common ground heat flux measurements we measured heat storage in soil and the wheat canopy using high-precision temperature loggers within the EC footprint. Ground heat flux was re-calculated by calorimetric and harmonic analysis. First results obtained by the two methods will be compared. Based on measured data we calculated the contribution of photosynthesis, the air heat storage inside the canopy as well as the atmospheric moisture change to the energy budget. Our results show that accounting for minor storage terms improves the closure of the energy budget, but only to a limited extent. Further investigations will be necessary to identify additional sources of the energy gap typical for EC measurements.

  5. Balance Problems

    MedlinePlus

    ... it could be a sign of a balance problem. Balance problems can make you feel unsteady or as if ... related injuries, such as hip fracture. Some balance problems are due to problems in the inner ear. ...

  6. Balance Problems

    MedlinePlus

    ... often, it could be a sign of a balance problem. Balance problems can make you feel unsteady or as ... fall-related injuries, such as hip fracture. Some balance problems are due to problems in the inner ...

  7. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  8. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  9. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  10. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  11. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  12. 18 CFR 367.9030 - Account 903, Customer records and collection expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... meter-reading operations. (11) Balancing collections, preparing collections for deposit, and preparing... unpaid balances. (13) Balancing customer accounts and controls. (14) Preparing, mailing, or...

  13. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  14. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  15. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  16. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  17. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  18. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  19. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  20. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  1. Lives in the Balance.

    ERIC Educational Resources Information Center

    Our Children, 1997

    1997-01-01

    Changes in the workplace that would provide flexibility for working parents are slowly developing and receiving government, business, and societal attention. A sidebar, "Mother, Professional, Volunteer: One Woman's Balancing Act," presents an account of how one woman rearranged her professional life to enable her to do full-time parenting. (SM)

  2. A Balancing Act

    ERIC Educational Resources Information Center

    Lewis, Tamika; Mobley, Mary; Huttenlock, Daniel

    2013-01-01

    It's the season for the job hunt, whether one is looking for their first job or taking the next step along their career path. This article presents first-person accounts to see how teachers balance the rewards and challenges of working in different types of schools. Tamica Lewis, a third-grade teacher, states that faculty at her school is…

  3. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... fail to be satisfied merely because safe harbor matching contributions are made on both elective... contribution requirement of this paragraph (c) will not fail to be satisfied merely because safe harbor... paragraph (c) will not fail to be satisfied merely because the plan provides that safe harbor...

  4. Boon or bane: 401(k) loans and employee contributions.

    PubMed

    Wenger, Jeffrey B; Weller, Christian E

    2014-09-01

    Economic and behavioral theories arrive at different conclusions about the effect of being allowed to borrow from one's defined-contribution (DC) retirement plan on people's contributions to DC plans. Traditional life-cycle models unambiguously suggest that the borrowing option makes people better off than not being able to borrow. Households consequently contribute more to their DC plans than they would absent the borrowing option. Previous research finds that the ability to borrow from a DC plan increases contemporaneous contributions, consistent with traditional models. Behavioral finance, in contrast, suggests that some workers may operate with nonlinear time discounting. They plan on saving more in the future but change their mind and save less than initially planned as time passes. These workers may enjoy higher lifetime utility if they have no loan option because DC plans serve as commitment devices for retirement saving. The money cannot be used prior to retirement. Absent this commitment device, contributions may be lower for some households than would be the case without a DC loan option. We study DC plan contributions for households with heterogeneous preferences about discounting. We separate households into those that demonstrate inconsistent (or paradoxical) borrowing behavior, which may reflect nonlinear time discounting, and those with more consistent borrowing behavior. We find that a DC loan option raises current savings, but does so more for households with consistent borrowing behavior than for those with inconsistent borrowing behavior. PMID:25651509

  5. Balancing Acts

    MedlinePlus

    ... a new type of balance therapy using computerized, virtual reality. UPMC associate professor Susan Whitney, Ph.D., developed ... a virtual grocery store in the university's Medical Virtual Reality Center. Patients walk on a treadmill and safely ...

  6. Balancing Acts

    MedlinePlus

    ... Current Issue Past Issues Special Section: Focus on Communication Balancing Acts Past Issues / Fall 2008 Table of ... from the National Institute on Deafness and Other Communication Disorders (NIDCD). It involves simulated trips down the ...

  7. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  8. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  9. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  10. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  11. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  12. Randomly Accountable

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey

    2002-01-01

    The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…

  13. School Accountability.

    ERIC Educational Resources Information Center

    Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.

    This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…

  14. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  15. Balance System

    NASA Technical Reports Server (NTRS)

    1988-01-01

    TherEx Inc.'s AT-1 Computerized Ataxiameter precisely evaluates posture and balance disturbances that commonly accompany neurological and musculoskeletal disorders. Complete system includes two-strain gauged footplates, signal conditioning circuitry, a computer monitor, printer and a stand-alone tiltable balance platform. AT-1 serves as assessment tool, treatment monitor, and rehabilitation training device. It allows clinician to document quantitatively the outcome of treatment and analyze data over time to develop outcome standards for several classifications of patients. It can evaluate specifically the effects of surgery, drug treatment, physical therapy or prosthetic devices.

  16. new lease accounting and health care.

    PubMed

    Berman, Mindy

    2016-05-01

    Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change. PMID:27382712

  17. Accountability study for TMI-2 fuel

    SciTech Connect

    Goris, P; Scott, D D

    1981-05-01

    The TMI-2 accountability study considers problems of identifying, measuring, and accounting for TMI-2 fuel in the resident condition, as it is removed from the reactor, during subsequent cleanup, and during post-removal examinations. The goal is to identify methods and procedures which will provide a verifiable material balance equating to the pre-accident balance.

  18. Balancing Eggs

    ERIC Educational Resources Information Center

    Mills, Allan

    2014-01-01

    Theory predicts that an egg-shaped body should rest in stable equilibrium when on its side, balance vertically in metastable equilibrium on its broad end and be completely unstable on its narrow end. A homogeneous solid egg made from wood, clay or plastic behaves in this way, but a real egg will not stand on either end. It is shown that this…

  19. Balance (or Vestibular) Rehabilitation

    MedlinePlus

    ... for the Public / Hearing and Balance Balance (or Vestibular) Rehabilitation Audiologic (hearing), balance, and medical diagnostic tests help indicate whether you are a candidate for vestibular (balance) rehabilitation. Vestibular rehabilitation is an individualized balance ...

  20. Balanced Can

    NASA Astrophysics Data System (ADS)

    Shakerin, Said

    2013-12-01

    The ordinary 12-oz beverage cans in the figures below are not held up with any props or glue. The bottom of such cans is stepped at its circumference for better stacking. When this kind of can is tilted, as shown in Fig. 1, the outside corners of the step touch the surface beneath, providing an effective contact about 1 cm wide. Because the contact is relatively wide and the geometry is symmetrical, it is easy to balance an empty can by simply adding an appropriate amount of water so that the overall center of mass is located directly above the contact. In fact, any amount of water between about 40 and 210 mL will work. A computational animation of this trick by Sijia Liang and Bruce Atwood that shows center of mass as a function of amount of added water is available at http://demonstrations.wolfram.com. Once there, search "balancing can."

  1. Airplane Balance

    NASA Technical Reports Server (NTRS)

    Huguet, L

    1921-01-01

    The authors argue that the center of gravity has a preponderating influence on the longitudinal stability of an airplane in flight, but that manufacturers, although aware of this influence, are still content to apply empirical rules to the balancing of their airplanes instead of conducting wind tunnel tests. The author examines the following points: 1) longitudinal stability, in flight, of a glider with coinciding centers; 2) the influence exercised on the stability of flight by the position of the axis of thrust with respect to the center of gravity and the whole of the glider; 3) the stability on the ground before taking off, and the influence of the position of the landing gear. 4) the influence of the elements of the glider on the balance, the possibility of sometimes correcting defective balance, and the valuable information given on this point by wind tunnel tests; 5) and a brief examination of the equilibrium of power in horizontal flight, where the conditions of stability peculiar to this kind of flight are added to previously existing conditions of the stability of the glider, and interfere in fixing the safety limits of certain evolutions.

  2. 12 CFR 226.21 - Treatment of credit balances.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Treatment of credit balances. 226.21 Section... balances. When a credit balance in excess of $1 is created in connection with a transaction (through transmittal of funds to a creditor in excess of the total balance due on an account, through rebates...

  3. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  4. 12 CFR 226.21 - Treatment of credit balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Treatment of credit balances. 226.21 Section... balances. When a credit balance in excess of $1 is created in connection with a transaction (through transmittal of funds to a creditor in excess of the total balance due on an account, through rebates...

  5. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  6. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  7. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  9. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  10. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  11. Earth in the balance

    SciTech Connect

    Gore, A. Jr.

    1992-01-01

    Earth in the Balance is a lucid, scientifically grounded treatise on the global environments. The author's description of the world's water, air, and land use problems is clear, lively, and knowledgable. A major section of the book explores the psychological dimensions of global environmental problems. He attempts to synthesize ideas across many fields of thought. Gore offers a Global Marshall Plan - a worldwide strategic environment initiative that would help phase out older technologies and disseminate benign substitutes, change accounting methods so environmental costs are considered, and use education as a tool.

  12. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  13. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  14. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  15. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  16. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  17. Shaft balancing

    DOEpatents

    Irwin, John A.

    1979-01-01

    A gas turbine engine has an internal drive shaft including one end connected to a driven load and an opposite end connected to a turbine wheel and wherein the shaft has an in situ adjustable balance system near the critical center of a bearing span for the shaft including two 360.degree. rings piloted on the outer diameter of the shaft at a point accessible through an internal engine panel; each of the rings has a small amount of material removed from its periphery whereby both of the rings are precisely unbalanced an equivalent amount; the rings are locked circumferentially together by radial serrations thereon; numbered tangs on the outside diameter of each ring identify the circumferential location of unbalance once the rings are locked together; an aft ring of the pair of rings has a spline on its inside diameter that mates with a like spline on the shaft to lock the entire assembly together.

  18. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  19. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  20. Skylab water balance error analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    Estimates of the precision of the net water balance were obtained for the entire Skylab preflight and inflight phases as well as for the first two weeks of flight. Quantitative estimates of both total sampling errors and instrumentation errors were obtained. It was shown that measurement error is minimal in comparison to biological variability and little can be gained from improvement in analytical accuracy. In addition, a propagation of error analysis demonstrated that total water balance error could be accounted for almost entirely by the errors associated with body mass changes. Errors due to interaction between terms in the water balance equation (covariances) represented less than 10% of the total error. Overall, the analysis provides evidence that daily measurements of body water changes obtained from the indirect balance technique are reasonable, precise, and relaible. The method is not biased toward net retention or loss.

  1. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts. PMID:12285741

  2. Form 6 - gas balancing agreement

    SciTech Connect

    Not Available

    1990-01-01

    In 1988, a special Committee of the Rocky Mountain Mineral Law Foundation undertook a project to draft a model from gas balancing agreement. This project was initiated at the request of a number of Foundation members who felt that a model form gas balancing agreement would facilitate the negotiation of operating agreement, since gas balancing issues had become sticking points in the process. The Committee was composed of attorneys representing a wide cross-section of the oil and gas industry including both major and independent oil companies, production companies with interstate pipeline affiliates, and private practitioners. The Committee attempted to address the more controversial issues in gas balancing with optional provisions in the Form. To facilitate the negotiation process, the number of optional provisions was minimized. This form may be used as an Appendix to the new A.A.P.L. Form 610-1989 Model Form Operating Agreement. This book includes provision of this Form which are: Ownership of gas production; Balancing of production accounts; Cash balancing upon depletion; Deliverability tests; Nominations; Statements; Payment of taxes; Operating expenses; Overproducing allowable; Payment of leasehold burdens; Operator's liability; Successors and assigns; Audits; Arbitration; and Operator's fees.

  3. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  4. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  5. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  6. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  7. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  8. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  9. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  10. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  11. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216,...

  12. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  13. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  14. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  15. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186,...

  16. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  17. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  18. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215,...

  19. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... limitations of § 1024.17(c). Shortage means an amount by which a current escrow account balance falls short of.... However, if a servicer determines through an escrow account analysis that there is a shortage or deficiency, the servicer may require the borrower to pay additional deposits to make up the shortage...

  20. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... limitations of § 1024.17(c). Shortage means an amount by which a current escrow account balance falls short of.... However, if a servicer determines through an escrow account analysis that there is a shortage or deficiency, the servicer may require the borrower to pay additional deposits to make up the shortage...

  1. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  2. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  3. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  4. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  5. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  6. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  7. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  8. 12 CFR 226.11 - Treatment of credit balances.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Treatment of credit balances. 226.11 Section... SYSTEM TRUTH IN LENDING (REGULATION Z) Open-End Credit § 226.11 Treatment of credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a...

  9. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  10. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  11. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  12. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  13. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  14. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  15. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  16. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  17. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  18. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  19. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  20. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  1. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  2. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets §...

  3. A Question of Balance

    ERIC Educational Resources Information Center

    Claxton, David B.; Troy, Maridy; Dupree, Sarah

    2006-01-01

    Most authorities consider balance to be a component of skill-related physical fitness. Balance, however, is directly related to health, especially for older adults. Falls are a leading cause of injury and death among the elderly. Improved balance can help reduce falls and contribute to older people remaining physically active. Balance is a…

  4. Improve Your Balance

    MedlinePlus

    ... My Go4Life Get Free Stuff Be a Partner Balance Improve Your Balance Each year, more than 2 million older Americans ... types of exercise — endurance , strength , balance, and flexibility . Balance Stand on One Foot Heel-to-Toe Walk ...

  5. Balance in Assessment

    ERIC Educational Resources Information Center

    White, Richard

    2007-01-01

    The review by Black and Wiliam of national systems makes clear the complexity of assessment, and identifies important issues. One of these is "balance": balance between local and central responsibilities, balance between the weights given to various purposes of schooling, balance between weights for various functions of assessment, and balance…

  6. Dynamic balance improvement program

    NASA Technical Reports Server (NTRS)

    Butner, M. F.

    1983-01-01

    The reduction of residual unbalance in the space shuttle main engine (SSME) high pressure turbopump rotors was addressed. Elastic rotor response to unbalance and balancing requirements, multiplane and in housing balancing, and balance related rotor design considerations were assessed. Recommendations are made for near term improvement of the SSME balancing and for future study and development efforts.

  7. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992. PMID:10293219

  8. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

  9. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

  10. ENVIRONMENTAL ACCOUNTING: BALANCING ECONOMIC GROWTH AND ENVIRONMENTAL QUALITY

    EPA Science Inventory

    Modern industrial economies depend on the environment to support economic production and a high standard of living. Economic production, in turn, impacts the productivity of ecosystems through waste production and resource use or diversion. Human activities control many energy an...

  11. Constrained Allocation Flux Balance Analysis.

    PubMed

    Mori, Matteo; Hwa, Terence; Martin, Olivier C; De Martino, Andrea; Marinari, Enzo

    2016-06-01

    New experimental results on bacterial growth inspire a novel top-down approach to study cell metabolism, combining mass balance and proteomic constraints to extend and complement Flux Balance Analysis. We introduce here Constrained Allocation Flux Balance Analysis, CAFBA, in which the biosynthetic costs associated to growth are accounted for in an effective way through a single additional genome-wide constraint. Its roots lie in the experimentally observed pattern of proteome allocation for metabolic functions, allowing to bridge regulation and metabolism in a transparent way under the principle of growth-rate maximization. We provide a simple method to solve CAFBA efficiently and propose an "ensemble averaging" procedure to account for unknown protein costs. Applying this approach to modeling E. coli metabolism, we find that, as the growth rate increases, CAFBA solutions cross over from respiratory, growth-yield maximizing states (preferred at slow growth) to fermentative states with carbon overflow (preferred at fast growth). In addition, CAFBA allows for quantitatively accurate predictions on the rate of acetate excretion and growth yield based on only 3 parameters determined by empirical growth laws. PMID:27355325

  12. Constrained Allocation Flux Balance Analysis

    PubMed Central

    Mori, Matteo; Hwa, Terence; Martin, Olivier C.

    2016-01-01

    New experimental results on bacterial growth inspire a novel top-down approach to study cell metabolism, combining mass balance and proteomic constraints to extend and complement Flux Balance Analysis. We introduce here Constrained Allocation Flux Balance Analysis, CAFBA, in which the biosynthetic costs associated to growth are accounted for in an effective way through a single additional genome-wide constraint. Its roots lie in the experimentally observed pattern of proteome allocation for metabolic functions, allowing to bridge regulation and metabolism in a transparent way under the principle of growth-rate maximization. We provide a simple method to solve CAFBA efficiently and propose an “ensemble averaging” procedure to account for unknown protein costs. Applying this approach to modeling E. coli metabolism, we find that, as the growth rate increases, CAFBA solutions cross over from respiratory, growth-yield maximizing states (preferred at slow growth) to fermentative states with carbon overflow (preferred at fast growth). In addition, CAFBA allows for quantitatively accurate predictions on the rate of acetate excretion and growth yield based on only 3 parameters determined by empirical growth laws. PMID:27355325

  13. Skylab water balance analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    The water balance of the Skylab crew was analyzed. Evaporative water loss using a whole body input/output balance equation, water, body tissue, and energy balance was analyzed. The approach utilizes the results of several major Skylab medical experiments. Subsystems were designed for the use of the software necessary for the analysis. A partitional water balance that graphically depicts the changes due to water intake is presented. The energy balance analysis determines the net available energy to the individual crewman during any period. The balances produce a visual description of the total change of a particular body component during the course of the mission. The information is salvaged from metabolic balance data if certain techniques are used to reduce errors inherent in the balance method.

  14. What is balance?

    PubMed

    Pollock, A S; Durward, B R; Rowe, P J; Paul, J P

    2000-08-01

    Balance is a term frequently used by health professionals working in a wide variety of clinical specialities. There is no universally accepted definition of human balance, or related terms. This article identifies mechanical definitions of balance and introduces clinical definitions of balance and postural control. Postural control is defined as the act of maintaining, achieving or restoring a state of balance during any posture or activity. Postural control strategies may be either predictive or reactive, and may involve either a fixed-support or a change-in-support response. Clinical tests of balance assess different components of balance ability. Health professionals should select clinical assessments based on a sound knowledge and understanding of the classification of balance and postural control strategies. PMID:10945424

  15. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  16. Polarization-balanced beamsplitter

    DOEpatents

    Decker, D.E.

    1998-02-17

    A beamsplitter assembly is disclosed that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting. 10 figs.

  17. Polarization-balanced beamsplitter

    DOEpatents

    Decker, Derek E.

    1998-01-01

    A beamsplitter assembly that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting.

  18. Wind Tunnel Balances

    NASA Technical Reports Server (NTRS)

    Warner, Edward P; Norton, F H

    1920-01-01

    Report embodies a description of the balance designed and constructed for the use of the National Advisory Committee for Aeronautics at Langley Field, and also deals with the theory of sensitivity of balances and with the errors to which wind tunnel balances of various types are subject.

  19. Coaching for Balance.

    ERIC Educational Resources Information Center

    Larson, Bonnie

    2001-01-01

    Discusses coaching for balance the integration of the whole self: physical (body), intellectual (mind), spiritual (soul), and emotional (heart). Offers four ways to identify problems and tell whether someone is out of balance and four coaching techniques for creating balance. (Contains 11 references.) (JOW)

  20. Reconceptualizing balance: attributes associated with balance performance.

    PubMed

    Thomas, Julia C; Odonkor, Charles; Griffith, Laura; Holt, Nicole; Percac-Lima, Sanja; Leveille, Suzanne; Ni, Pensheng; Latham, Nancy K; Jette, Alan M; Bean, Jonathan F

    2014-09-01

    Balance tests are commonly used to screen for impairments that put older adults at risk for falls. The purpose of this study was to determine the attributes that were associated with balance performance as measured by the Frailty and Injuries: Cooperative Studies of Intervention Techniques (FICSIT) balance test. This study was a cross-sectional secondary analysis of baseline data from a longitudinal cohort study, the Boston Rehabilitative Impairment Study of the Elderly (Boston RISE). Boston RISE was performed in an outpatient rehabilitation research center and evaluated Boston area primary care patients aged 65 to 96 (N=364) with self-reported difficulty or task-modification climbing a flight of stairs or walking 1/2 of a mile. The outcome measure was standing balance as measured by the FICSIT-4 balance assessment. Other measures included: self-efficacy, pain, depression, executive function, vision, sensory loss, reaction time, kyphosis, leg range of motion, trunk extensor muscle endurance, leg strength and leg velocity at peak power. Participants were 67% female, had an average age of 76.5 (±7.0) years, an average of 4.1 (±2.0) chronic conditions, and an average FICSIT-4 score of 6.7 (±2.2) out of 9. After adjusting for age and gender, attributes significantly associated with balance performance were falls self-efficacy, trunk extensor muscle endurance, sensory loss, and leg velocity at peak power. FICSIT-4 balance performance is associated with a number of behavioral and physiologic attributes, many of which are amenable to rehabilitative treatment. Our findings support a consideration of balance as multidimensional activity as proposed by the current International Classification of Functioning, Disability, and Health (ICF) model. PMID:24952097

  1. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  2. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  3. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  4. 46 CFR 401.427 - Charge on past due accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Charge on past due accounts. 401.427 Section 401.427... REGULATIONS Rates, Charges, and Conditions for Pilotage Services § 401.427 Charge on past due accounts. A charge of two percent (2%) per month shall be paid on the opening monthly balance on accounts...

  5. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  6. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  7. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  8. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  9. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  10. A Balance Theory Interpretation of Dissonance

    ERIC Educational Resources Information Center

    Insko, Chester; And Others

    1975-01-01

    The central thesis of the present article is that balance theory (Heider, 1946, 1958) or affective-cognitive consistency theory (Rosenberg, 1956, 1965; Rosenberg & Abelson, 1960) provides a framework that can be used to account for all dissonance results . (Author/RK)

  11. 18 CFR 367.2110 - Account 211, Miscellaneous paid-in capital.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2110 Account 211, Miscellaneous paid-in capital. This account must include the balance of all other credits for paid-in capital that...

  12. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  13. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2830 Account 283... account balance, must be maintained so as to show the factors of calculation with respect to each...

  14. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  15. 18 CFR 367.2110 - Account 211, Miscellaneous paid-in capital.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2110 Account 211, Miscellaneous paid-in capital. This account must include the balance of all other credits for paid-in capital that...

  16. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  17. 18 CFR 367.2110 - Account 211, Miscellaneous paid-in capital.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2110 Account 211, Miscellaneous paid-in capital. This account must include the balance of all other credits for paid-in capital that...

  18. 18 CFR 367.2110 - Account 211, Miscellaneous paid-in capital.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2110 Account 211, Miscellaneous paid-in capital. This account must include the balance of all other credits for paid-in capital that...

  19. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  20. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2830 Account 283... account balance, must be maintained so as to show the factors of calculation with respect to each...

  1. 18 CFR 367.2110 - Account 211, Miscellaneous paid-in capital.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2110 Account 211, Miscellaneous paid-in capital. This account must include the balance of all other credits for paid-in capital that...

  2. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated...) of this section. The service company must not make use of the balance in this account or any...

  3. 17 CFR 1.20 - Futures customer funds to be segregated and separately accounted for.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., with direct, read-only electronic access to transaction and account balance information for futures... transaction and account balance information to the director of the Division of Swap Dealer and Intermediary... other information regarding or related to an account. The written acknowledgment must contain...

  4. Career Integration in the Public Accounting Profession

    ERIC Educational Resources Information Center

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  5. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., adopts those portions of 24 CFR part 30 that apply to all other civil penalty proceedings initiated by... decides that an oral hearing is appropriate, then the procedural rules set forth at 24 CFR part 30 shall... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  6. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., adopts those portions of 24 CFR part 30 that apply to all other civil penalty proceedings initiated by... decides that an oral hearing is appropriate, then the procedural rules set forth at 24 CFR part 30 shall... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  7. Identifying Balance in a Balanced Scorecard System

    ERIC Educational Resources Information Center

    Aravamudhan, Suhanya; Kamalanabhan, T. J.

    2007-01-01

    In recent years, strategic management concepts seem to be gaining greater attention from the academicians and the practitioner's alike. Balanced Scorecard (BSC) concept is one such management concepts that has spread in worldwide business and consulting communities. The BSC translates mission and vision statements into a comprehensive set of…

  8. Fund Balances: What Flavors and How Many Scoops Are Appropriate?

    ERIC Educational Resources Information Center

    Piotrowski, Craig L.

    1986-01-01

    Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the…

  9. Judicial Checks and Balances

    ERIC Educational Resources Information Center

    La Porta, Rafael; Lopez-de-Silanes, Florencio; Pop-Eleches, Cristian; Shleifer, Andrei

    2004-01-01

    In the Anglo-American constitutional tradition, judicial checks and balances are often seen as crucial guarantees of freedom. Hayek distinguishes two ways in which the judiciary provides such checks and balances: judicial independence and constitutional review. We create a new database of constitutional rules in 71 countries that reflect these…

  10. Inevitability of Balance Restoration

    PubMed Central

    2010-01-01

    Prolonged imbalance between input and output of any element in a living organism is incompatible with life. The duration of imbalance varies, but eventually balance is achieved. This rule applies to any quantifiable element in a compartment of finite capacity. Transient discrepancies occur regularly, but given sufficient time, balance is always achieved, because permanent imbalance is impossible, and the mechanism for eventual restoration of balance is foolproof. The kidney is a central player for balance restoration of fluid and electrolytes, but the smartness of the kidney is not the reason for perfect balance. The kidney merely accelerates the process. The most crucial element of the control system is that discrepancy between intake and output inevitably leads to a change in total content of the element in the system, and uncorrected balance has a cumulative effect on the overall content of the element. In a living organism, the speed of restoration of balance depends on the permissible duration of imbalance without death or severe disability. The three main factors that influence the speed of balance restoration are: magnitude of flux, basal store, and capacity for additional storage. For most electrolytes, total capacity is such that a substantial discrepancy is not possible for more than a week or two. Most control mechanisms correct abnormality partially. The infinite gain control mechanism is unique in that abnormality is completely corrected upon completion of compensation. PMID:21468193

  11. Chemical Equation Balancing.

    ERIC Educational Resources Information Center

    Blakley, G. R.

    1982-01-01

    Reviews mathematical techniques for solving systems of homogeneous linear equations and demonstrates that the algebraic method of balancing chemical equations is a matter of solving a system of homogeneous linear equations. FORTRAN programs using this matrix method to chemical equation balancing are available from the author. (JN)

  12. Leadership: A Balancing Act

    ERIC Educational Resources Information Center

    Hines, Thomas E.

    2011-01-01

    Maintaining balance in leadership can be difficult because balance is affected by the personality, strengths, and attitudes of the leader as well as the complicated environment within and outside the community college itself. This article explores what being a leader at the community college means, what the threats are to effective leadership, and…

  13. The Technology Balance Beam

    ERIC Educational Resources Information Center

    Coulson, Eddie K.

    2006-01-01

    "The Technology Balance Beam" is designed to question the role of technology within school districts. This case study chronicles a typical school district in relation to the school district's implementation of technology beginning in the 1995-1996 school year. The fundamental question that this scenario raises is, What is the balance between…

  14. A Balance of Power?

    ERIC Educational Resources Information Center

    Mosey, Edward

    1991-01-01

    The booming economy of the Pacific Northwest region promotes the dilemma of balancing the need for increased electrical power with the desire to maintain that region's unspoiled natural environment. Pertinent factors discussed within the balance equation are population trends, economic considerations, industrial power requirements, and…

  15. Balanced Literacy Instruction.

    ERIC Educational Resources Information Center

    Pressley, Michael; Roehrig, Alysia; Bogner, Kristen; Raphael, Lisa M.; Dolezal, Sara

    2002-01-01

    This article reviews the evidence for balanced literacy instruction in the elementary years. The case is made that the balanced instructional model is particularly appropriate and beneficial for students who have initial difficulties in learning to read and write. Key features of successful reading instruction programs are described. (Contains…

  16. Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

    ERIC Educational Resources Information Center

    Bainbridge, Dennis

    This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

  17. 17 CFR 210.12-09 - Valuation and qualifying accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... § 210.12-09 Valuation and qualifying accounts. Column A—Description 1 Column B—Balance at beginning of period Column C—Additions (1)—Charged to costs and expenses (2)—Charged to other accounts—describe Column D—Deductions—describe Column E—Balance at end of period 1 List, by major classes, all valuation...

  18. 17 CFR 210.12-09 - Valuation and qualifying accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... § 210.12-09 Valuation and qualifying accounts. Column A—Description 1 Column B—Balance at beginning of period Column C—Additions (1)—Charged to costs and expenses (2)—Charged to other accounts—describe Column D—Deductions—describe Column E—Balance at end of period 1 List, by major classes, all valuation...

  19. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

    In "Holding Accountability to Account: How Scholarship and Experience in Other Fields Inform Exploration of Performance Incentives in Education"--a paper presented at the National Center on Performance Incentives research to policy conference in February--Richard Rothstein, a research associate at the Economic Policy Institute, argues educational…

  20. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  1. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  2. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of differing…

  3. Active balance system and vibration balanced machine

    NASA Technical Reports Server (NTRS)

    Qiu, Songgang (Inventor); Augenblick, John E. (Inventor); Peterson, Allen A. (Inventor); White, Maurice A. (Inventor)

    2005-01-01

    An active balance system is provided for counterbalancing vibrations of an axially reciprocating machine. The balance system includes a support member, a flexure assembly, a counterbalance mass, and a linear motor or an actuator. The support member is configured for attachment to the machine. The flexure assembly includes at least one flat spring having connections along a central portion and an outer peripheral portion. One of the central portion and the outer peripheral portion is fixedly mounted to the support member. The counterbalance mass is fixedly carried by the flexure assembly along another of the central portion and the outer peripheral portion. The linear motor has one of a stator and a mover fixedly mounted to the support member and another of the stator and the mover fixedly mounted to the counterbalance mass. The linear motor is operative to axially reciprocate the counterbalance mass.

  4. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital §...

  5. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital §...

  6. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital §...

  7. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital §...

  8. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital §...

  9. Load Balancing Scientific Applications

    SciTech Connect

    Pearce, Olga Tkachyshyn

    2014-12-01

    The largest supercomputers have millions of independent processors, and concurrency levels are rapidly increasing. For ideal efficiency, developers of the simulations that run on these machines must ensure that computational work is evenly balanced among processors. Assigning work evenly is challenging because many large modern parallel codes simulate behavior of physical systems that evolve over time, and their workloads change over time. Furthermore, the cost of imbalanced load increases with scale because most large-scale scientific simulations today use a Single Program Multiple Data (SPMD) parallel programming model, and an increasing number of processors will wait for the slowest one at the synchronization points. To address load imbalance, many large-scale parallel applications use dynamic load balance algorithms to redistribute work evenly. The research objective of this dissertation is to develop methods to decide when and how to load balance the application, and to balance it effectively and affordably. We measure and evaluate the computational load of the application, and develop strategies to decide when and how to correct the imbalance. Depending on the simulation, a fast, local load balance algorithm may be suitable, or a more sophisticated and expensive algorithm may be required. We developed a model for comparison of load balance algorithms for a specific state of the simulation that enables the selection of a balancing algorithm that will minimize overall runtime.

  10. A question of balance

    SciTech Connect

    Cook, G.; Brown, H.; Strawn, N.

    1996-12-31

    Nature seeks a balance. The global carbon cycle, in which carbon is exchanged between the atmosphere, biosphere, and oceans through natural processes such as absorption, photosynthesis, and respiration, is one of those balances. This constant exchange promotes an equilibrium in which atmospheric carbon dioxide is keep relatively steady over long periods of time. For the last 10,000 years, up to the 19th century, the global carbon cycle has maintained atmospheric concentrations of carbon dioxide between 260 and 290 ppm. This article discusses the disturbance of the balance, how ethanol fuels address the carbon dioxide imbalance, and a bioethanol strategy.

  11. Consideration of Dynamical Balances

    NASA Technical Reports Server (NTRS)

    Errico, Ronald M.

    2015-01-01

    The quasi-balance of extra-tropical tropospheric dynamics is a fundamental aspect of nature. If an atmospheric analysis does not reflect such balance sufficiently well, the subsequent forecast will exhibit unrealistic behavior associated with spurious fast-propagating gravity waves. Even if these eventually damp, they can create poor background fields for a subsequent analysis or interact with moist physics to create spurious precipitation. The nature of this problem will be described along with the reasons for atmospheric balance and techniques for mitigating imbalances. Attention will be focused on fundamental issues rather than on recipes for various techniques.

  12. Balance Evaluation Systems

    NASA Technical Reports Server (NTRS)

    1996-01-01

    NeuroCom's Balance Master is a system to assess and then retrain patients with balance and mobility problems and is used in several medical centers. NeuroCom received assistance in research and funding from NASA, and incorporated technology from testing mechanisms for astronauts after shuttle flights. The EquiTest and Balance Master Systems are computerized posturography machines that measure patient responses to movement of a platform on which the subject is standing or sitting, then provide assessments of the patient's postural alignment and stability.

  13. Errors in potassium balance

    SciTech Connect

    Forbes, G.B.; Lantigua, R.; Amatruda, J.M.; Lockwood, D.H.

    1981-01-01

    Six overweight adult subjects given a low calorie diet containing adequate amounts of nitrogen but subnormal amounts of potassium (K) were observed on the Clinical Research Center for periods of 29 to 40 days. Metabolic balance of potassium was measured together with frequent assays of total body K by /sup 40/K counting. Metabolic K balance underestimated body K losses by 11 to 87% (average 43%): the intersubject variability is such as to preclude the use of a single correction value for unmeasured losses in K balance studies.

  14. Mars Balance Challenge

    NASA Video Gallery

    The Challenge is to develop ideas for how NASA can turn available entry, descent, and landing balance mass on a future Mars mission into a scientific or technological payload. Proposed concepts sho...

  15. The Balanced Literacy Diet.

    ERIC Educational Resources Information Center

    Willows, Dale

    2002-01-01

    Describes professional development program in Ontario school district to improve student reading and writing skills. Program used food-pyramid concepts to help teacher learn to provide a balanced and flexible approach to literacy instruction based on student needs. (PKP)

  16. The Balancing Act

    SciTech Connect

    Fowler, Kimberly M.

    2008-05-01

    This essay is being proposed as part of a book titled: "Motherhood: The Elephant in the Laboratory." It offers professional and personal advice on how to balance working in the research field with a family life.

  17. Fluid and Electrolyte Balance

    MedlinePlus

    ... They are in your blood, urine and body fluids. Maintaining the right balance of electrolytes helps your ... them from the foods you eat and the fluids you drink. Levels of electrolytes in your body ...

  18. Balance Function Disorders

    NASA Technical Reports Server (NTRS)

    1991-01-01

    Researchers at the Balance Function Laboratory and Clinic at the Minneapolis (MN) Neuroscience Institute on the Abbot Northwestern Hospital Campus are using a rotational chair (technically a "sinusoidal harmonic acceleration system") originally developed by NASA to investigate vestibular (inner ear) function in weightlessness to diagnose and treat patients with balance function disorders. Manufactured by ICS Medical Corporation, Schaumberg, IL, the chair system turns a patient and monitors his or her responses to rotational stimulation.

  19. Welfare, Tax Burden and Fiscal Balance in Artificial Societies

    NASA Astrophysics Data System (ADS)

    Kikuchi, Toshiko

    Japan's social security system is facing a crisis by short-sighted policies to balance of the accounts in a financial crisis. However, such a balance of accounts does not necessarily bring remedy of financial difficulties. If it is possible to reduce the social security payments because the weak become independent, it is considered that short-sighted reforms cause a further financial crisis. This study explores how welfare and tax burden influence fiscal balance using multi-agent simulations. The results of simulation show that fiscal balance is improved by high-welfare than a cut in fiscal expenditures, and that welfare reducing is impossible unless the three relations of social configuration (market, obligatory, and communal relations) function in balance with each other.

  20. Tritium accountancy in fusion systems

    SciTech Connect

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S.; Moore, M.L.

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  1. Exercise to Improve Your Balance

    MedlinePlus

    ... nia.nih.gov/Go4Life Exercise to Improve Your Balance Having good balance is important for many everyday activities, such as ... fracture of the arm, hand, ankle, or hip. Balance exercises can help you prevent falls and avoid ...

  2. Greenland Ice Sheet Mass Balance

    NASA Technical Reports Server (NTRS)

    Reeh, N.

    1984-01-01

    Mass balance equation for glaciers; areal distribution and ice volumes; estimates of actual mass balance; loss by calving of icebergs; hydrological budget for Greenland; and temporal variations of Greenland mass balance are examined.

  3. Energy Balance and Obesity

    PubMed Central

    Hill, James O.; Wyatt, Holly R.; Peters, John C.

    2012-01-01

    This paper describes the interplay among energy intake, energy expenditure and body energy stores and illustrates how an understanding of energy balance can help develop strategies to reduce obesity. First, reducing obesity will require modifying both energy intake and energy expenditure and not simply focusing on either alone. Food restriction alone will not be effective in reducing obesity if human physiology is biased toward achieving energy balance at a high energy flux (i.e. at a high level of energy intake and expenditure). In previous environments a high energy flux was achieved with a high level of physical activity but in today's sedentary environment it is increasingly achieved through weight gain. Matching energy intake to a high level of energy expenditure will likely be more a more feasible strategy for most people to maintain a healthy weight than restricting food intake to meet a low level of energy expenditure. Second, from an energy balance point of view we are likely to be more successful in preventing excessive weight gain than in treating obesity. This is because the energy balance system shows much stronger opposition to weight loss than to weight gain. While large behavior changes are needed to produce and maintain reductions in body weight, small behavior changes may be sufficient to prevent excessive weight gain. In conclusion, the concept of energy balance combined with an understanding of how the body achieves balance may be a useful framework in helping develop strategies to reduce obesity rates. PMID:22753534

  4. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account...

  5. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  6. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  7. 18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account...

  8. 18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2450 Account...

  9. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  10. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  11. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account...

  12. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  13. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  14. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  15. 18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account...

  16. 18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account...

  17. 18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2450 Account...

  18. 18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account...

  19. 18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account...

  20. 18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2450 Account...

  1. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  2. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  3. 18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account...

  4. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account...

  5. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  6. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  7. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  8. 18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account...

  9. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  10. 18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account...

  11. 18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account...

  12. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account...

  13. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account...

  14. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account...

  15. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  16. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  17. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2230 Account 223, Advances...

  18. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account...

  19. 5 CFR 1655.9 - Effect of loans on individual account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... contributions and attributable earnings, pro rata from each TSP Fund in which the account is invested and pro... participant's account is invested. All pro rated amounts will be based on the balances in each TSP Fund...

  20. 5 CFR 1655.9 - Effect of loans on individual account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... contributions and attributable earnings, pro rata from each TSP Fund in which the account is invested and pro... participant's account is invested. All pro rated amounts will be based on the balances in each TSP Fund...

  1. Tips for School Districts: GASB's New Fund Balance Standards

    ERIC Educational Resources Information Center

    Mead, Dean Michael

    2010-01-01

    In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

  2. Walk-based measure of balance in signed networks: Detecting lack of balance in social networks

    NASA Astrophysics Data System (ADS)

    Estrada, Ernesto; Benzi, Michele

    2014-10-01

    There is a longstanding belief that in social networks with simultaneous friendly and hostile interactions (signed networks) there is a general tendency to a global balance. Balance represents a state of the network with a lack of contentious situations. Here we introduce a method to quantify the degree of balance of any signed (social) network. It accounts for the contribution of all signed cycles in the network and gives, in agreement with empirical evidence, more weight to the shorter cycles than to the longer ones. We found that, contrary to what is generally believed, many signed social networks, in particular very large directed online social networks, are in general very poorly balanced. We also show that unbalanced states can be changed by tuning the weights of the social interactions among the agents in the network.

  3. Watt and joule balances

    NASA Astrophysics Data System (ADS)

    Robinson, Ian A.

    2014-04-01

    The time is fast approaching when the SI unit of mass will cease to be based on a single material artefact and will instead be based upon the defined value of a fundamental constant—the Planck constant—h . This change requires that techniques exist both to determine the appropriate value to be assigned to the constant, and to measure mass in terms of the redefined unit. It is important to ensure that these techniques are accurate and reliable to allow full advantage to be taken of the stability and universality provided by the new definition and to guarantee the continuity of the world's mass measurements, which can affect the measurement of many other quantities such as energy and force. Up to now, efforts to provide the basis for such a redefinition of the kilogram were mainly concerned with resolving the discrepancies between individual implementations of the two principal techniques: the x-ray crystal density (XRCD) method [1] and the watt and joule balance methods which are the subject of this special issue. The first three papers report results from the NRC and NIST watt balance groups and the NIM joule balance group. The result from the NRC (formerly the NPL Mk II) watt balance is the first to be reported with a relative standard uncertainty below 2 × 10-8 and the NIST result has a relative standard uncertainty below 5 × 10-8. Both results are shown in figure 1 along with some previous results; the result from the NIM group is not shown on the plot but has a relative uncertainty of 8.9 × 10-6 and is consistent with all the results shown. The Consultative Committee for Mass and Related Quantities (CCM) in its meeting in 2013 produced a resolution [2] which set out the requirements for the number, type and quality of results intended to support the redefinition of the kilogram and required that there should be agreement between them. These results from NRC, NIST and the IAC may be considered to meet these requirements and are likely to be widely debated

  4. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  5. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

    Accounting Office: The Langley Memorial Aeronautical Laboratory's accounting office, 1936, with photographs of the Wright brothers on the wall. Although the Lab was named after Samuel P. Langley, most of the NACA staff held the Wrights as their heroes.

  6. Comprehensive Energy Balance Measurements in Mice.

    PubMed

    Moir, Lee; Bentley, Liz; Cox, Roger D

    2016-01-01

    In mice with altered body composition, establishing whether it is food intake or energy expenditure, or both, that is the major determinant resulting in changed energy balance is important. In order to ascertain where the imbalance is, the acquisition of reproducible data is critical. Therefore, here we provide detailed descriptions of how to determine energy balance in mice. This encompasses protocols for establishing energy intake from home cage measurement of food intake, determining energy lost in feces using bomb calorimetry, and using equations to calculate parameters such as energy intake (EI), digested energy intake (DEI), and metabolisable energy intake (MEI) to determine overall energy balance. We also discuss considerations that should be taken into account when planning these experiments, including diet and sample sizes. © 2016 by John Wiley & Sons, Inc. PMID:27584551

  7. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  8. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  9. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

    This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

  10. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  11. Accounting Education in Crisis

    ERIC Educational Resources Information Center

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  12. Cavendish Balance Automation

    NASA Technical Reports Server (NTRS)

    Thompson, Bryan

    2000-01-01

    This is the final report for a project carried out to modify a manual commercial Cavendish Balance for automated use in cryostat. The scope of this project was to modify an off-the-shelf manually operated Cavendish Balance to allow for automated operation for periods of hours or days in cryostat. The purpose of this modification was to allow the balance to be used in the study of effects of superconducting materials on the local gravitational field strength to determine if the strength of gravitational fields can be reduced. A Cavendish Balance was chosen because it is a fairly simple piece of equipment for measuring gravity, one the least accurately known and least understood physical constants. The principle activities that occurred under this purchase order were: (1) All the components necessary to hold and automate the Cavendish Balance in a cryostat were designed. Engineering drawings were made of custom parts to be fabricated, other off-the-shelf parts were procured; (2) Software was written in LabView to control the automation process via a stepper motor controller and stepper motor, and to collect data from the balance during testing; (3)Software was written to take the data collected from the Cavendish Balance and reduce it to give a value for the gravitational constant; (4) The components of the system were assembled and fitted to a cryostat. Also the LabView hardware including the control computer, stepper motor driver, data collection boards, and necessary cabling were assembled; and (5) The system was operated for a number of periods, data collected, and reduced to give an average value for the gravitational constant.

  13. Beyond Gender Performance in Accounting: Does Personality Distinction Matter?

    ERIC Educational Resources Information Center

    Fallan, Lars; Opstad, Leiv

    2014-01-01

    This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…

  14. 18 CFR 367.2310 - Account 231, Notes payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. 367.2310 Section 367.2310 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2310 Account 231,...

  15. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  16. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  17. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  18. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  19. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... regulatory liabilities. 367.2540 Section 367.2540 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2540 Account 254, Other...

  20. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common...

  1. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

  2. 18 CFR 367.1850 - Account 185, Temporary facilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1850 Account 185, Temporary facilities....

  3. 18 CFR 367.2440 - Account 244, Derivative instrument liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... instrument liabilities. 367.2440 Section 367.2440 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2440 Account...

  4. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  5. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2380 Account 238,...

  6. 18 CFR 367.2530 - Account, 253, Other deferred credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deferred credits. 367.2530 Section 367.2530 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2530 Account, 253, Other...

  7. 18 CFR 367.2370 - Account 237, Interest accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2370 Account 237,...

  8. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  9. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2410 Account 241,...

  10. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred...

  11. 7 CFR 761.51 - Establishing a supervised bank account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accordance with 31 CFR part 202 (Treasury Circular 176). (2) When the balance in the account has been reduced... 7 Agriculture 7 2012-01-01 2012-01-01 false Establishing a supervised bank account. 761.51 Section..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS FARM LOAN PROGRAMS; GENERAL PROGRAM ADMINISTRATION Supervised...

  12. 7 CFR 761.51 - Establishing a supervised bank account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accordance with 31 CFR part 202 (Treasury Circular 176). (2) When the balance in the account has been reduced... 7 Agriculture 7 2014-01-01 2014-01-01 false Establishing a supervised bank account. 761.51 Section..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS FARM LOAN PROGRAMS; GENERAL PROGRAM ADMINISTRATION Supervised...

  13. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  14. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  15. 18 CFR 367.2370 - Account 237, Interest accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2370 Account 237,...

  16. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common...

  17. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1810 Account 181, Unamortized...

  18. 18 CFR 367.2370 - Account 237, Interest accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2370 Account 237,...

  19. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1810 Account 181, Unamortized...

  20. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  1. 18 CFR 367.2530 - Account, 253, Other deferred credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deferred credits. 367.2530 Section 367.2530 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2530 Account, 253, Other...

  2. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  3. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accrued. 367.2360 Section 367.2360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236,...

  4. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124,...

  5. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  6. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2410 Account 241,...

  7. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230,...

  8. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  9. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

  10. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  11. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred...

  12. 18 CFR 367.2310 - Account 231, Notes payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payable. 367.2310 Section 367.2310 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2310 Account 231,...

  13. 18 CFR 367.2530 - Account, 253, Other deferred credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... deferred credits. 367.2530 Section 367.2530 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2530 Account, 253, Other...

  14. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

  15. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred...

  16. 18 CFR 367.2310 - Account 231, Notes payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payable. 367.2310 Section 367.2310 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2310 Account 231,...

  17. 18 CFR 367.1850 - Account 185, Temporary facilities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1850 Account 185, Temporary facilities....

  18. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accrued. 367.2360 Section 367.2360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236,...

  19. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230,...

  20. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  1. 18 CFR 367.2370 - Account 237, Interest accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2370 Account 237,...

  2. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accrued. 367.2360 Section 367.2360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236,...

  3. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136,...

  4. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

  5. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred...

  6. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2380 Account 238,...

  7. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  8. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  9. 18 CFR 367.1850 - Account 185, Temporary facilities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1850 Account 185, Temporary facilities....

  10. 18 CFR 367.2440 - Account 244, Derivative instrument liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... instrument liabilities. 367.2440 Section 367.2440 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2440 Account...

  11. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accrued. 367.2360 Section 367.2360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236,...

  12. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2410 Account 241,...

  13. 18 CFR 367.2370 - Account 237, Interest accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2370 Account 237,...

  14. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

  15. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

  16. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  17. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  18. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  19. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2380 Account 238,...

  20. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  1. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230,...

  2. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common...

  3. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... expense undistributed. 367.1630 Section 367.1630 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163,...

  4. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  5. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128,...

  6. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  7. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2410 Account 241,...

  8. 18 CFR 367.2310 - Account 231, Notes payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable. 367.2310 Section 367.2310 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2310 Account 231,...

  9. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  10. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  11. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... regulatory liabilities. 367.2540 Section 367.2540 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2540 Account 254, Other...

  12. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172,...

  13. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  14. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1810 Account 181, Unamortized...

  15. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common...

  16. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  17. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common...

  18. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2380 Account 238,...

  19. 18 CFR 367.1410 - Account 141, Notes receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1410 Account 141,...

  20. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1810 Account 181, Unamortized...

  1. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... special deposits. 367.1340 Section 367.1340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134,...

  2. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165,...

  3. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... regulatory liabilities. 367.2540 Section 367.2540 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2540 Account 254, Other...

  4. 18 CFR 367.2440 - Account 244, Derivative instrument liabilities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... instrument liabilities. 367.2440 Section 367.2440 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2440 Account...

  5. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2410 Account 241,...

  6. 18 CFR 367.1850 - Account 185, Temporary facilities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1850 Account 185, Temporary facilities....

  7. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2380 Account 238,...

  8. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... instrument assets. 367.1750 Section 367.1750 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175,...

  9. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred...

  10. 18 CFR 367.1850 - Account 185, Temporary facilities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1850 Account 185, Temporary facilities....

  11. 18 CFR 367.2310 - Account 231, Notes payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payable. 367.2310 Section 367.2310 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2310 Account 231,...

  12. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173,...

  13. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working...

  14. 12 CFR 370.4 - Transaction Account Guarantee Program.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... § 360.8 (12 CFR 360.8) for determining account balances at a failed insured depository institution...-bearing savings account, as defined in 12 CFR 204.2(d), will be guaranteed under the transaction...

  15. 12 CFR 370.4 - Transaction Account Guarantee Program.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... § 360.8 (12 CFR 360.8) for determining account balances at a failed insured depository institution...-bearing savings account, as defined in 12 CFR 204.2(d), will be guaranteed under the transaction...

  16. 12 CFR 370.4 - Transaction Account Guarantee Program.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... § 360.8 (12 CFR 360.8) for determining account balances at a failed insured depository institution...-bearing savings account, as defined in 12 CFR 204.2(d), will be guaranteed under the transaction...

  17. 78 FR 67225 - Amendments to Material Control and Accounting Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-08

    ... COMMISSION 10 CFR Parts 40, 70, 72, 74, and 150 RIN 3150-AI61 Amendments to Material Control and Accounting... Commission (NRC) is proposing to amend its regulations for material control and accounting (MC&A) of special... would requirements be added to designate material balance areas, item control areas, and custodians?...

  18. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments. PMID:17411807

  19. Ethical accountability in the cyberspace

    SciTech Connect

    Nance, K.L.; Strohmaier, M.

    1994-12-31

    Conformance with ethical behavior consists of adherence to the standards of conduct for any given group. When standards are not formalized, there can exist ethical disparity from which many diverse problems can result. These problems are especially evident in the cyberspace. Within the cyberspace, the {open_quote}given group{close_quote} is culturally and ethnically diverse. As such, it $8 difficult to hold the individuals to a nonformalized set of standards. Several important issues need to be addressed in order to balance each individual`s dual needs for freedom of expression and protection in the cyberspace. These issues include development of formalized standards, a general protocol for cross- cultural interaction, and ethical accountability.

  20. Automatic force balance calibration system

    NASA Technical Reports Server (NTRS)

    Ferris, Alice T. (Inventor)

    1996-01-01

    A system for automatically calibrating force balances is provided. The invention uses a reference balance aligned with the balance being calibrated to provide superior accuracy while minimizing the time required to complete the calibration. The reference balance and the test balance are rigidly attached together with closely aligned moment centers. Loads placed on the system equally effect each balance, and the differences in the readings of the two balances can be used to generate the calibration matrix for the test balance. Since the accuracy of the test calibration is determined by the accuracy of the reference balance and current technology allows for reference balances to be calibrated to within .+-.0.05%, the entire system has an accuracy of a .+-.0.2%. The entire apparatus is relatively small and can be mounted on a movable base for easy transport between test locations. The system can also accept a wide variety of reference balances, thus allowing calibration under diverse load and size requirements.