Sample records for uniform accounting system

  1. Evaluation of Uniform Cost Accounting System to Fully Capture Depot Level Repair Costs.

    DTIC Science & Technology

    1985-12-01

    RD-RI65 522 EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY i/I CAPTURE DEPOT LEVEL REPAIR COSTS (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA D R...8217.LECTE B ,- THESIS EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM 0TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS Jby __jDavid Richmond O’Brien lj,,, December...Include Security Classification) EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS 12 PERSONAL AUTHOR(S) O’Brien- David

  2. Urban mass transportation industry uniform system of accounts and records and reporting system. Volume II. Uniform system of accounts and records.

    DOT National Transportation Integrated Search

    1977-01-10

    The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 2 contains the defin...

  3. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set... Uniform System of Accounts. In those instances in which a State regulatory body having jurisdiction over...

  4. 14 CFR Sec. 1-7 - Interpretation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-7 Interpretation of accounts. To the end that uniform accounting may be maintained, questions involving matters of accounting significance which are not clearly provided...

  5. 14 CFR Sec. 2-4 - Accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...

  6. Documentation and Analysis of Rate Development and Cost Accumulation at Naval Air Rework Facility Norfolk.

    DTIC Science & Technology

    1985-12-01

    DODINST 7220.29-H; Uniform Cost Accounting System; SI Cost Accumula, 4r ?, 𔄃 Ac S TRACT (Continue on reverse if necessary and iaentify by tiock number...actual cost accumulation/Uniform Cost Accounting System (DODINST 7220.29 H, Ref. 1) as used in the Naval Aviation depot level maintenance system to a...Mcepted cost accounting practices as identified in the accounting litera- ture and the Cost Accounting Standards and Regulations. . ,’ The research

  7. Urban mass transportation industry uniform system of accounts and records and reporting system. Volume III. Reporting system forms and instructions--required.

    DOT National Transportation Integrated Search

    1977-01-10

    The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 3 contains illustrat...

  8. Urban mass transportation industry uniform system of accounts and records and reporting system. Volume I. General description.

    DOT National Transportation Integrated Search

    1977-01-10

    The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. This report is presented in...

  9. Urban mass transportation industry uniform system of accounts and records and reporting system. Volume IV. Reporting system forms and instructions - voluntary.

    DOT National Transportation Integrated Search

    1977-01-10

    The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. This report is presented in...

  10. 47 CFR 32.3 - Authority.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Authority. 32.3 Section 32.3 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.3 Authority. This Uniform System of Accounts has been prepared under the...

  11. 47 CFR 32.1 - Background.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Background. 32.1 Section 32.1 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.1 Background. The revised Uniform System of Accounts (USOA) is a historical...

  12. 47 CFR 32.3 - Authority.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Authority. 32.3 Section 32.3 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.3 Authority. This Uniform System of Accounts has been prepared under the...

  13. 47 CFR 32.3 - Authority.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Authority. 32.3 Section 32.3 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.3 Authority. This Uniform System of Accounts has been prepared under the...

  14. 47 CFR 32.1 - Background.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Background. 32.1 Section 32.1 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.1 Background. The revised Uniform System of Accounts (USOA) is a historical...

  15. 47 CFR 32.1 - Background.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Background. 32.1 Section 32.1 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.1 Background. The revised Uniform System of Accounts (USOA) is a historical...

  16. 7 CFR 1770.10 - General.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.10... accounting system accounts to be maintained by telecommunications borrowers of the Rural Utilities Service. ...

  17. 46 CFR 403.400 - Uniform pilot's source form.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING SYSTEM Source Forms § 403.400 Uniform pilot's source form. (a) Each Association shall record... billing office for accounting record; (4) Third copy to pilot's own Association for pilot's personal...

  18. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the...

  19. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower must...

  20. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...

  1. 49 CFR 1152.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... person offering rail service continuation assistance under 49 U.S.C. 10904. (k) URCS means the Uniform..., the following definitions apply in this part: (a) Account means an account in the Board's Uniform System of Accounts for Railroad Companies (49 CFR part 1201). (b) Act means the ICC Termination Act of...

  2. School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…

  3. School Food Service Financial Management Handbook for Uniform Accounting. Complete System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

  4. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... the principles embodied in the provisions of this system of accounts and reports; and the application...

  5. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

  6. 47 CFR 32.13 - Accounts-general.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting system with respect to such subsidiary records: (1) Subsidiary records shall be reconciled to the... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such...

  7. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    PubMed

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  8. 18 CFR 382.106 - Accounting for annual charges paid under part 382.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... System of Accounts. [Order 472, 52 FR 21292, June 5, 1987, as amended by Order 472-B, 52 FR 36022, Sept... Account No. 928, Regulatory Commission Expenses, of the Commission's Uniform System of Accounts. (b) Any...

  9. 18 CFR 382.106 - Accounting for annual charges paid under part 382.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... System of Accounts. [Order 472, 52 FR 21292, June 5, 1987, as amended by Order 472-B, 52 FR 36022, Sept... Account No. 928, Regulatory Commission Expenses, of the Commission's Uniform System of Accounts. (b) Any...

  10. 18 CFR 382.106 - Accounting for annual charges paid under part 382.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... System of Accounts. [Order 472, 52 FR 21292, June 5, 1987, as amended by Order 472-B, 52 FR 36022, Sept... Account No. 928, Regulatory Commission Expenses, of the Commission's Uniform System of Accounts. (b) Any...

  11. 18 CFR 382.106 - Accounting for annual charges paid under part 382.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... System of Accounts. [Order 472, 52 FR 21292, June 5, 1987, as amended by Order 472-B, 52 FR 36022, Sept... Account No. 928, Regulatory Commission Expenses, of the Commission's Uniform System of Accounts. (b) Any...

  12. 18 CFR 382.106 - Accounting for annual charges paid under part 382.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... System of Accounts. [Order 472, 52 FR 21292, June 5, 1987, as amended by Order 472-B, 52 FR 36022, Sept... Account No. 928, Regulatory Commission Expenses, of the Commission's Uniform System of Accounts. (b) Any...

  13. 47 CFR 32.2311 - Station apparatus.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., Operator systems, or Account 2341, Large Private Branch Exchanges, as appropriate. (e) Station apparatus... from this account and included in Account 1220, Inventories. (h) Embedded CPE is that equipment or...

  14. 47 CFR 32.2311 - Station apparatus.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., Operator systems, or Account 2341, Large Private Branch Exchanges, as appropriate. (e) Station apparatus... from this account and included in Account 1220, Inventories. (h) Embedded CPE is that equipment or...

  15. 47 CFR 32.2311 - Station apparatus.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., Operator systems, or Account 2341, Large Private Branch Exchanges, as appropriate. (e) Station apparatus... from this account and included in Account 1220, Inventories. (h) Embedded CPE is that equipment or...

  16. State Assessment (Accountability): Potential for Becoming a Friend or Foe?

    ERIC Educational Resources Information Center

    Buchmiller, Archie A.

    A summary of legislation concerning educational accountability reveals that 13 States hope to find greater accountability in testing or assessment programs, 7 in planning, programming, budgeting systems, 4 in uniform accounting system, 8 in the evaluation of professional employees, 2 in management information systems, and 1 in performance…

  17. Illinois Community College Board Uniform Accounting Procedures Manual.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    This manual was designed to provide chief finance officers and other administrators with a summary of laws and policies that relate to Illinois public community colleges and to provide a uniform system for accounting, budgeting, auditing, and reporting in the state's community colleges. After chapter I describes the fiscal philosophies and…

  18. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  19. 48 CFR 204.7107 - Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...

  20. The Relationship of School Uniforms to Student Attendance, Achievement, and Discipline

    ERIC Educational Resources Information Center

    Sowell, Russell Edward

    2012-01-01

    This causal-comparative study examined the relationship of school uniforms to attendance, academic achievement, and discipline referral rates, using data collected from two high schools in rural southwest Georgia county school systems, one with a uniforms program and one without a uniforms program. After accounting for race and students with…

  1. Wisconsin Elementary and Secondary School Accounting System Handbook.

    ERIC Educational Resources Information Center

    Nelson, C. Richard

    This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

  2. 76 FR 61279 - Communications Common Carriers, Reporting and Recordkeeping Requirements, Telephone...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-04

    ... FEDERAL COMMUNICATIONS COMMISSION 47 CFR Parts 32, 52, 61, 64, and 69 Communications Common Carriers, Reporting and Recordkeeping Requirements, Telephone, Telecommunications, Uniform System of..., Telecommunications, Uniform system of accounts. Federal Communications Commission. Marlene H. Dortch, Secretary. [FR...

  3. 47 CFR 32.2441 - Conduit systems.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Conduit systems. 32.2441 Section 32.2441 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2441 Conduit systems. (a...

  4. 47 CFR 32.2220 - Operator systems.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operator systems. 32.2220 Section 32.2220 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2220 Operator systems...

  5. 47 CFR 32.2441 - Conduit systems.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Conduit systems. 32.2441 Section 32.2441 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2441 Conduit systems. (a...

  6. 47 CFR 32.2220 - Operator systems.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operator systems. 32.2220 Section 32.2220 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2220 Operator systems...

  7. 47 CFR 32.2441 - Conduit systems.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Conduit systems. 32.2441 Section 32.2441 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2441 Conduit systems. (a...

  8. 47 CFR 32.2220 - Operator systems.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operator systems. 32.2220 Section 32.2220 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2220 Operator systems...

  9. 47 CFR 32.2441 - Conduit systems.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Conduit systems. 32.2441 Section 32.2441 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2441 Conduit systems. (a...

  10. 47 CFR 32.2220 - Operator systems.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operator systems. 32.2220 Section 32.2220 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2220 Operator systems...

  11. 47 CFR 32.2220 - Operator systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operator systems. 32.2220 Section 32.2220 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2220 Operator systems...

  12. 47 CFR 32.2441 - Conduit systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Conduit systems. 32.2441 Section 32.2441 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2441 Conduit systems. (a...

  13. 47 CFR 32.2231 - Radio systems.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Radio systems. 32.2231 Section 32.2231 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2231 Radio systems. (a...

  14. 47 CFR 32.2231 - Radio systems.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Radio systems. 32.2231 Section 32.2231 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2231 Radio systems. (a...

  15. 47 CFR 32.2231 - Radio systems.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Radio systems. 32.2231 Section 32.2231 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2231 Radio systems. (a...

  16. 47 CFR 32.2231 - Radio systems.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Radio systems. 32.2231 Section 32.2231 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2231 Radio systems. (a...

  17. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on the...

  18. 77 FR 2129 - Information Collections; Request for Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-13

    ...'s individual accounting system to the Board's Uniform System of Accounts (USOA), which ensures that... cost measurement methodology. URCS, which was developed by the Board pursuant to 49 U.S.C. 11161, is...

  19. 78 FR 79450 - Information Collection Being Reviewed by the Federal Communications Commission Under Delegated...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-30

    ... categories for interconnection revenue does not require massive changes to the ILECs' accounting systems and.... Title: Part 32, Uniform System of Accounts for Telecommunications Companies. Form Number: N/A. Type of...; and Account 6565, Amortization expense-other. These accounting changes are mandatory only for Class A...

  20. 47 CFR 32.4300 - Other long-term liabilities and deferred credits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4300 Other long-term liabilities and deferred credits. (a) This account shall...

  1. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance...

  2. Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

    DTIC Science & Technology

    1984-12-01

    34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

  3. Financial Management Reform in the Federal Government

    DTIC Science & Technology

    1992-06-01

    investment decision making, increased accountability for costs and results, and refined fund controls. Bowsher concluded, "Action along [these] . . . lines...adoption of standard general ledger accounting in federal agencies, consolidation of accounting systems, and adoption of uniform core requirements for...Accounting Principles, or GAAP .18 The federal government employs a cash basis budgeting and accounting system to measure spending. It was argued that

  4. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...

  5. 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 follows...

  6. 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 follows...

  7. 14 CFR Sec. 1-6 - Accounting entities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...

  8. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

  9. 47 CFR 32.1191 - Accounts receivable allowance-other.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  10. 47 CFR 32.1171 - Allowance for doubtful accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Allowance for doubtful accounts. 32.1171 Section 32.1171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  11. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

  12. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...

  13. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

  14. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

  15. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

  16. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

  17. 18 CFR 367.4040 - Account 404, Amortization of limited-term property.

    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... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

  18. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  19. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  20. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  1. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  2. 47 CFR 32.6124 - General purpose computers expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... is the physical operation of general purpose computers and the maintenance of operating systems. This... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6124... application systems and databases for general purpose computers. (See also § 32.6720, General and...

  3. 7 CFR 1767.11 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., business and affairs of the borrower in accordance with the methods and principles of accounting of this... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.11 Purpose...A for electric borrowers and by providing accounting methodologies and procedures which are...

  4. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...

  5. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  6. 47 CFR 32.5083 - Special access revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... (a) This account shall include all federally and state tariffed charges assessed for other than end user or switched access charges referred to in Account 5081, End user revenue, and Account 5082... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...

  7. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...

  8. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  9. 47 CFR 32.17 - Interpretation of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...

  10. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  11. 46 CFR 403.400 - Uniform pilot's source form.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Uniform pilot's source form. 403.400 Section 403.400... ACCOUNTING SYSTEM Source Forms § 403.400 Uniform pilot's source form. (a) Each Association shall record pilotage transactions on a form approved by the Director. The approved form shall be issued to pilots by...

  12. 18 CFR 367.1840 - Account 184, Clearing accounts.

    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 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  13. 18 CFR 367.2320 - Account 232, Accounts payable.

    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 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171..., notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which...

  15. 18 CFR 367.4 - Numbering system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Numbering system. 367.4... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF... Instructions § 367.4 Numbering system. (a) The account numbering plan used in this part consists of a system of...

  16. 18 CFR 367.4 - Numbering system.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Numbering system. 367.4... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF... Instructions § 367.4 Numbering system. (a) The account numbering plan used in this part consists of a system of...

  17. 75 FR 69443 - Notice of Public Information Collection(s) Being Reviewed by the Federal Communications...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-12

    ... interconnection revenue does not require massive changes to the ILECs' accounting systems and is a far less...: Part 32, Uniform System of Accounts for Telecommunications Companies. Form No.: N/A. Type of Review...--other. These accounting changes are mandatory only for Class A Incumbent Local Exchange Carriers (ILECs...

  18. 7 CFR 1767.15 - General instructions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... facts relevant thereto. (3) The books and records referred to herein include not only accounting records... operating statements directly from such records at the end of each accounting period according to the...

  19. 47 CFR 32.6310 - Information origination/termination expenses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6310 Information origination/termination expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A telephone companies in Accounts 6311...

  20. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...

  1. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...

  2. 47 CFR 32.21 - Sequence of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...

  3. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...

  4. 47 CFR 32.2411 - Poles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Poles. 32.2411 Section 32.2411 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2411 Poles. This account...

  5. Public School Accountability. Background Paper 95-14.

    ERIC Educational Resources Information Center

    Sturm, H. Pepper

    This paper describes the background of various accountability systems, discusses policy issues related to the use of educational accountability information, and offers a history of the school-accountability law in Nevada. The paper concludes that because policymakers continue to express concerns about uniform measurements and comparability, it is…

  6. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

  7. 48 CFR 9901.302 - Authority.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., designed to achieve uniformity and consistency in the cost accounting practices governing measurement... Section 9901.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL...) The Cost Accounting Standards Board (hereinafter referred to as the “Board”) is established by and...

  8. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting methodologies and principles that depart from the provisions herein; or (2) File with such... borrower's rates, based upon accounting methods and principles inconsistent with the provisions of this... accounting methods or principles for the borrower that are inconsistent with the provisions of this part, the...

  9. 47 CFR 32.6560 - Depreciation and amortization expenses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6560 Depreciation and amortization expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6561 through 6565. [69 FR 53652, Sept. 2...

  10. 47 CFR 32.6210 - Central office switching expenses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6210 Central office switching expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6211 through 6212. [67 FR 5695, Feb. 6...

  11. 47 CFR 32.6230 - Central office transmission expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6230 Central office transmission expense. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6231 and 6232. [67 FR 5695, Feb. 6...

  12. 47 CFR 32.6510 - Other property, plant and equipment expenses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6510 Other property, plant and equipment expenses. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6511 and 6512...

  13. 18 CFR 367.9302 - Account 930.2, Miscellaneous general expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9302 Account 930.2...) Contributions for conventions and meetings of the industry. (3) Research, development, and demonstration...

  14. 47 CFR 32.2341 - Large private branch exchanges.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... cost of installation, of multiple manual private branch exchanges and of dial system private branch...) Embedded CPE is that equipment or inventory which is tariffed or otherwise subject to the jurisdictional...

  15. 47 CFR 32.2341 - Large private branch exchanges.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... cost of installation, of multiple manual private branch exchanges and of dial system private branch...) Embedded CPE is that equipment or inventory which is tariffed or otherwise subject to the jurisdictional...

  16. 47 CFR 32.2341 - Large private branch exchanges.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... cost of installation, of multiple manual private branch exchanges and of dial system private branch...) Embedded CPE is that equipment or inventory which is tariffed or otherwise subject to the jurisdictional...

  17. 47 CFR 32.2341 - Large private branch exchanges.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... cost of installation, of multiple manual private branch exchanges and of dial system private branch...) Embedded CPE is that equipment or inventory which is tariffed or otherwise subject to the jurisdictional...

  18. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  19. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  20. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  1. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  2. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  3. 47 CFR 32.2114 - Tools and other work equipment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... equipment, general purpose tools, and other items of work equipment. [64 FR 50007, Sept. 15, 1999] ...

  4. 47 CFR 32.6113 - Aircraft expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Aircraft expense. 32.6113 Section 32.6113 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account for amounts transferred to Construction and/or to other Plant Specific Operations Expense accounts...

  5. 47 CFR 32.6113 - Aircraft expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Aircraft expense. 32.6113 Section 32.6113 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account for amounts transferred to Construction and/or to other Plant Specific Operations Expense accounts...

  6. 47 CFR 32.13 - Accounts-general.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

  7. 47 CFR 32.13 - Accounts-general.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

  8. 47 CFR 32.13 - Accounts-general.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...

  9. 47 CFR 32.2690 - Intangibles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... purpose computer software and for network software. Subsidiary records for this account shall also include..., not including software, having a life of one year or less shall be charged directly to Account 6564...

  10. 46 CFR 403.300 - Financial reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

  11. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  12. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  13. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  14. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  15. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  16. 18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...

  17. 18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...

  18. 18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...

  19. 18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...

  20. 47 CFR 32.25 - Unusual items and contingent liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... recorded in the company's books of account without prior Commission approval. [65 FR 16334, Mar. 28, 2000] ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.25 Unusual items and...

  1. 77 FR 27540 - Information Collection Activities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ... information or copies of the information collection(s) send your request to accounting[email protected]; and converting the data from the carrier's individual accounting system to the Board's Uniform System... (URCS), which is a cost measurement methodology. URCS, which was developed by the Board pursuant to 49 U...

  2. 18 CFR 367.4 - Numbering system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenses. (8) 800-894, Gas operating expenses. (9) 900-949, Customer accounts, customer service and... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF... be considered as parts of the titles. Each service company, however, may adopt for its own purposes a...

  3. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of...

  4. 47 CFR 32.2310 - Information origination/termination.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2310 Information origination/termination. This account shall be used by Class B companies to record the original cost of information origination/termination equipment of the type and character required of Class...

  5. 17 CFR 256.305 - Structures and improvements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provided for machinery, apparatus, or other equipment of the company shall be charged to the same account... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Service Company Property Accounts § 256.305 Structures and...

  6. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which have...

  7. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which has...

  8. 47 CFR 32.1170 - Receivables.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... process of collection. (b) Collections in excess of amounts charged to this account may be credited to and carried in this account until applied against charges for services rendered or until refunded. (c) Cost of... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...

  9. 18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account must be credited and the appropriate service company property account charged. If the work is... HOLDING 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...

  10. 18 CFR 367.1070 - Account 107, Construction work in progress.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a... research, development, and demonstration projects for construction of facilities are to be included in a...

  11. 14 CFR 25 - Traffic and Capacity Elements

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS... forth in section 19—Uniform Classification of Operating Statistics. (b) Carriers submitting Schedule T-100 shall use magnetic computer tape or IBM compatible disk for transmitting the prescribed data to...

  12. 14 CFR Section 25 - Traffic and Capacity Elements

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS... forth in section 19—Uniform Classification of Operating Statistics. (b) Carriers submitting Schedule T-100 shall use magnetic computer tape or IBM compatible disk for transmitting the prescribed data to...

  13. 18 CFR 367.1650 - Account 165, Prepayments.

    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 165, Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  14. 17 CFR 256.426.5 - Other deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deductible before determining total income before interest charges. (b) Records shall be so maintained by...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.426.5 Other deductions. (a) This account...

  15. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to later...

  16. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    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... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

  17. Financial Reporting for Public Institutions in New Mexico.

    ERIC Educational Resources Information Center

    New Mexico Commission on Higher Education.

    This manual is intended to provide public institutions of higher education in New Mexico with a consistent and uniform system for treating institutional finance data. Part 1 presents accounting principles for fund accounting, restricted and unrestricted funds, accrual accounting, and handling other charges and revenues. Part 2 provides general…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING 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 POWER ACT AND NATURAL...

  19. 18 CFR 367.3950 - Account 395, Laboratory equipment.

    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 395, Laboratory equipment. 367.3950 Section 367.3950 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  20. 18 CFR 367.1410 - Account 141, Notes receivable.

    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 141, Notes receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  1. 18 CFR 367.1850 - Account 185, Temporary facilities.

    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 185, Temporary facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  2. 18 CFR 367.1350 - Account 135, Working funds.

    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 135, Working funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  3. 18 CFR 367.2370 - Account 237, Interest accrued.

    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 237, Interest accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  4. 18 CFR 367.1720 - Account 172, Rents receivable.

    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 172, Rents receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  5. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    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 216, Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  6. 18 CFR 367.2380 - Account 238, Dividends declared.

    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 238, Dividends declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  7. 18 CFR 367.2010 - Account 201, Common stock issued.

    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 201, Common stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  8. 18 CFR 367.1730 - Account 173, Accrued revenues.

    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 173, Accrued revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  9. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    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 204, Preferred stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  10. 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..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  11. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    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 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  12. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    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 181, Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

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

    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, 253, Other deferred credits. 367.2530 Section 367.2530 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  14. 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 retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  15. 18 CFR 367.2410 - Account 241, Tax collections payable.

    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 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  16. 17 CFR 256.01-10 - Billing procedures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts prescribed by the regulatory authorities to which it is subject. Each month a statement shall be rendered to the associate company containing a summary of the accounts by work order by which the charges...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING 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 POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...

  18. 47 CFR 32.5200 - Miscellaneous revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Miscellaneous revenue. 32.5200 Section 32.5200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5200 Miscellaneous revenue...

  19. 47 CFR 32.5999 - General.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false General. 32.5999 Section 32.5999 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.5999 General. (a) Structure of...

  20. 47 CFR 32.4999 - General.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false General. 32.4999 Section 32.4999 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.4999 General. (a) Purpose of...

  1. 47 CFR 32.5300 - Uncollectible revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Uncollectible revenue. 32.5300 Section 32.5300 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5300 Uncollectible revenue...

  2. 47 CFR 32.5280 - Nonregulated operating revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated operating revenue. 32.5280 Section 32.5280 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5280...

  3. 47 CFR 32.3400 - Accumulated amortization-tangible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated amortization-tangible. 32.3400 Section 32.3400 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  4. 47 CFR 32.2113 - Aircraft.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Aircraft. 32.2113 Section 32.2113 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2113 Aircraft. This...

  5. 47 CFR 32.2122 - Furniture.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Furniture. 32.2122 Section 32.2122 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2122 Furniture. This...

  6. 47 CFR 32.4999 - General.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false General. 32.4999 Section 32.4999 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.4999 General. (a) Purpose of...

  7. 47 CFR 32.4999 - General.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false General. 32.4999 Section 32.4999 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.4999 General. (a) Purpose of...

  8. 47 CFR 32.5200 - Miscellaneous revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Miscellaneous revenue. 32.5200 Section 32.5200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5200 Miscellaneous revenue...

  9. 47 CFR 32.2005 - Telecommunications plant adjustment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Telecommunications plant adjustment. 32.2005 Section 32.2005 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  10. 47 CFR 32.6610 - Marketing.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Marketing. 32.6610 Section 32.6610 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6610 Marketing. Class B...

  11. 47 CFR 32.6610 - Marketing.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Marketing. 32.6610 Section 32.6610 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6610 Marketing. Class B...

  12. 47 CFR 32.6610 - Marketing.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Marketing. 32.6610 Section 32.6610 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6610 Marketing. Class B...

  13. 47 CFR 32.6610 - Marketing.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Marketing. 32.6610 Section 32.6610 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6610 Marketing. Class B...

  14. 47 CFR 32.6610 - Marketing.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Marketing. 32.6610 Section 32.6610 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6610 Marketing. Class B...

  15. 18 CFR 367.4120 - Account 412, Cost and expenses of construction or other services.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... undertakes projects to construct physical property for associate or non-associate companies (see General... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...

  16. 18 CFR 367.9302 - Account 930.2, Miscellaneous general expenses.

    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 930.2, Miscellaneous general expenses. 367.9302 Section 367.9302 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  17. 18 CFR 367.1070 - Account 107, Construction work in progress.

    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 107, Construction work in progress. 367.1070 Section 367.1070 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  18. 18 CFR 367.1880 - Account 188, Research, development, or demonstration expenditures.

    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 188, Research, development, or demonstration expenditures. 367.1880 Section 367.1880 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR...

  19. 18 CFR 367.2240 - Account 224, Other long-term debt.

    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 224, Other long-term debt. 367.2240 Section 367.2240 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  20. 18 CFR 367.1060 - Account 106, Completed construction not classified.

    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 106, Completed construction not classified. 367.1060 Section 367.1060 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  1. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    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 190, Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  2. 18 CFR 367.2110 - Account 211, Miscellaneous paid-in capital.

    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 211, Miscellaneous paid-in capital. 367.2110 Section 367.2110 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  3. 18 CFR 367.2230 - Account 223, Advances from associate companies.

    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 223, Advances from associate companies. 367.2230 Section 367.2230 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  4. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    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 283, Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...

  5. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other 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 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR...

  6. 47 CFR 32.6621 - Call completion services.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Call completion services. 32.6621 Section 32.6621 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6621 Call...

  7. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100..., signaling, remote metering, and supervisory services. (2) Private network circuits and facilities (including..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

  8. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100..., signaling, remote metering, and supervisory services. (2) Private network circuits and facilities (including..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

  9. 47 CFR 32.6110 - Network support expenses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network support expenses. 32.6110 Section 32.6110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6110 Network...

  10. 47 CFR 32.6530 - Network operations expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expense. 32.6530 Section 32.6530 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6530 Network...

  11. 47 CFR 32.6110 - Network support expenses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network support expenses. 32.6110 Section 32.6110 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6110 Network...

  12. 47 CFR 32.6530 - Network operations expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expense. 32.6530 Section 32.6530 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6530 Network...

  13. 47 CFR 32.4040 - Customers' deposits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Customers' deposits. 32.4040 Section 32.4040 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4040 Customers' deposits...

  14. 47 CFR 32.4540 - Other capital.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other capital. 32.4540 Section 32.4540 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4540 Other capital. This...

  15. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... property, gross receipts, franchise and capital stock taxes. This account shall also reflect subsequent...

  16. 18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM... franchises; or for the purpose of influencing the decisions of public officials. (b) This account must not...

  17. 47 CFR 32.5003 - Cellular mobile revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cellular mobile revenue. 32.5003 Section 32.5003 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5003 Cellular...

  18. 47 CFR 32.5082 - Switched access revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Switched access revenue. 32.5082 Section 32.5082 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5082 Switched...

  19. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Directory revenue. 32.5230 Section 32.5230 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5230 Directory revenue. This...

  20. 47 CFR 32.5002 - Optional extended area revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Optional extended area revenue. 32.5002 Section 32.5002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5002...

  1. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Long distance message revenue. 32.5100 Section 32.5100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100...

  2. 47 CFR 32.4540 - Other capital.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other capital. 32.4540 Section 32.4540 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4540 Other capital. This...

  3. 47 CFR 32.1500 - Other jurisdictional assets-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other jurisdictional assets-net. 32.1500 Section 32.1500 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  4. 47 CFR 32.2351 - Public telephone terminal equipment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Public telephone terminal equipment. 32.2351 Section 32.2351 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  5. 47 CFR 32.2362 - Other terminal equipment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other terminal equipment. 32.2362 Section 32.2362 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2362...

  6. 47 CFR 32.2681 - Capital leases.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Capital leases. 32.2681 Section 32.2681 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2681 Capital leases. (a...

  7. 47 CFR 32.2421 - Aerial cable.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Aerial cable. 32.2421 Section 32.2421 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2421 Aerial cable. (a...

  8. 47 CFR 32.4530 - Treasury stock.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Treasury stock. 32.4530 Section 32.4530 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4530 Treasury stock...

  9. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4510 Capital stock. (a...

  10. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Directory revenue. 32.5230 Section 32.5230 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5230 Directory revenue. This...

  11. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Long distance message revenue. 32.5100 Section 32.5100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100...

  12. 47 CFR 32.2001 - Telecommunications plant in service.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Telecommunications plant in service. 32.2001 Section 32.2001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

  13. 47 CFR 32.5003 - Cellular mobile revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Cellular mobile revenue. 32.5003 Section 32.5003 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5003 Cellular...

  14. 47 CFR 32.5082 - Switched access revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Switched access revenue. 32.5082 Section 32.5082 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5082 Switched...

  15. 47 CFR 32.2111 - Land.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR... of more than one year used for purposes other than the location of outside plant (see Accounts 2411..., Nonoperating Plant. (e) When land is acquired in excess of that required for telecommunications purposes, the...

  16. 47 CFR 32.1120 - Cash and equivalents.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cash and equivalents. 32.1120 Section 32.1120 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1120 Cash and...

  17. 47 CFR 32.4080 - Other taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other taxes-accrued. 32.4080 Section 32.4080 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4080 Other taxes—accrued...

  18. 47 CFR 32.2111 - Land.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR... of more than one year used for purposes other than the location of outside plant (see Accounts 2411..., Nonoperating Plant. (e) When land is acquired in excess of that required for telecommunications purposes, the...

  19. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100... terminate beyond the basic service area of the originating wire center and are individually priced. This..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

  20. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating other taxes. 32.7240 Section 32.7240 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., gross receipts, franchise and capital stock taxes; this account shall also reflect subsequent...

  1. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  2. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  3. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  4. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  5. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  6. 47 CFR 32.5081 - End user revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false End user revenue. 32.5081 Section 32.5081 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5081 End user revenue. (a...

  7. 47 CFR 32.5000 - Basic local service revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Basic local service revenue. 32.5000 Section 32.5000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5000 Basic...

  8. 47 CFR 32.5001 - Basic area revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Basic area revenue. 32.5001 Section 32.5001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5001 Basic area revenue. (a...

  9. 47 CFR 32.5060 - Other basic area revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other basic area revenue. 32.5060 Section 32.5060 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5060 Other...

  10. 47 CFR 32.5040 - Private line revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Private line revenue. 32.5040 Section 32.5040 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5040 Private line revenue...

  11. 47 CFR 32.6112 - Motor vehicle expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Motor vehicle expense. 32.6112 Section 32.6112 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6112 Motor vehicle expense. (a...

  12. 47 CFR 32.5083 - Special access revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Special access revenue. 32.5083 Section 32.5083 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5083 Special access revenue...

  13. 47 CFR 32.1350 - Other current assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other current assets. 32.1350 Section 32.1350 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1350 Other current...

  14. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Income taxes-accrued. 32.4070 Section 32.4070 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes...

  15. 47 CFR 32.5000 - Basic local service revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Basic local service revenue. 32.5000 Section 32.5000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5000 Basic...

  16. 47 CFR 32.5081 - End user revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false End user revenue. 32.5081 Section 32.5081 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5081 End user revenue. (a...

  17. 47 CFR 32.5001 - Basic area revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Basic area revenue. 32.5001 Section 32.5001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5001 Basic area revenue. (a...

  18. 47 CFR 32.5001 - Basic area revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Basic area revenue. 32.5001 Section 32.5001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5001 Basic area revenue. (a...

  19. 47 CFR 32.5040 - Private line revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Private line revenue. 32.5040 Section 32.5040 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5040 Private line revenue...

  20. 47 CFR 32.5083 - Special access revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Special access revenue. 32.5083 Section 32.5083 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5083 Special access revenue...

  1. 47 CFR 32.5000 - Basic local service revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Basic local service revenue. 32.5000 Section 32.5000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5000 Basic...

  2. 47 CFR 32.5060 - Other basic area revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other basic area revenue. 32.5060 Section 32.5060 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5060 Other...

  3. Determination of the microbolometric FPA's responsivity with imaging system's radiometric considerations

    NASA Astrophysics Data System (ADS)

    Gogler, Slawomir; Bieszczad, Grzegorz; Krupinski, Michal

    2013-10-01

    Thermal imagers and used therein infrared array sensors are subject to calibration procedure and evaluation of their voltage sensitivity on incident radiation during manufacturing process. The calibration procedure is especially important in so-called radiometric cameras, where accurate radiometric quantities, given in physical units, are of concern. Even though non-radiometric cameras are not expected to stand up to such elevated standards, it is still important, that the image faithfully represents temperature variations across the scene. Detectors used in thermal camera are illuminated by infrared radiation transmitted through an infrared transmitting optical system. Often an optical system, when exposed to uniform Lambertian source forms a non-uniform irradiation distribution in its image plane. In order to be able to carry out an accurate non-uniformity correction it is essential to correctly predict irradiation distribution from a uniform source. In the article a non-uniformity correction method has been presented, that takes into account optical system's radiometry. Predictions of the irradiation distribution have been confronted with measured irradiance values. Presented radiometric model allows fast and accurate non-uniformity correction to be carried out.

  4. 14 CFR 01 - Authority Under Which Accounting and Reporting Rules and Regulations are Prescribed and Administered

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Authority Under Which Accounting and... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Section 01 Authority... shall have authority under the orders of the Board to inspect and examine any and all such lands...

  5. 18 CFR 367.4211 - Account 421.1, Gain on disposition of 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 421.1, Gain on disposition of property. 367.4211 Section 367.4211 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  6. 18 CFR 367.4212 - Account 421.2, Loss on disposition of 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 421.2, Loss on disposition of property. 367.4212 Section 367.4212 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  7. 14 CFR Sec. 1-8 - Address for reports and correspondence.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-8 Address for reports and correspondence. All... Information, K-25, U.S. Department of Transportation, 1200 New Jersey Avenue, SE., Washington, DC 20590...

  8. 47 CFR 32.6112 - Motor vehicle expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Motor vehicle expense. 32.6112 Section 32.6112 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS.../or to other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis...

  9. 47 CFR 32.2007 - Goodwill.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account shall include any portion of the plant purchase price that cannot be assigned to specifically... basis over the remaining life of the acquired plant, not to exceed 40 years. (b) The amounts included in...

  10. 47 CFR 32.6512 - Provisioning expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Provisioning expense. 32.6512 Section 32.6512 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... supplies. (b) Credits shall be made to this account for amounts transferred to construction and/or to Plant...

  11. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.26 Operating... 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457.1Regional Transmission...

  12. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

  13. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

  14. 14 CFR Section 8 - General

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 8 General (a) The profit and loss accounts are designed to reflect, through natural groupings, the... the dual subdivision of profit and loss elements in terms of both natural objectives and functional...

  15. 47 CFR 32.2007 - Goodwill.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account shall include any portion of the plant purchase price that cannot be assigned to specifically... basis over the remaining life of the acquired plant, not to exceed 40 years. (b) The amounts included in...

  16. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... of the cost of the items to which the taxes relate. (g) Taxes on rented telecommunications plant... shall be charged by the lessee to the appropriate Plant Specific Operations Expense account. [51 FR...

  17. 47 CFR 32.6512 - Provisioning expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Provisioning expense. 32.6512 Section 32.6512 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... supplies. (b) Credits shall be made to this account for amounts transferred to construction and/or to Plant...

  18. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

  19. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

  20. Computerized Financial Reporting Based on GAAP.

    ERIC Educational Resources Information Center

    Tikkanen, Stan; Liljeberg, Burt

    1983-01-01

    Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

  1. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  2. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  3. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  4. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  5. 18 CFR 367.9070 - Account 907, Supervision.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  6. 46 CFR 403.105 - Records.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Records. 403.105 Section 403.105 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.105 Records. (a) Each Association shall maintain the general books of account and all books...

  7. Nonlinear analysis of thermally and electrically actuated functionally graded material microbeam.

    PubMed

    Li, Yingli; Meguid, S A; Fu, Yiming; Xu, Daolin

    2014-02-08

    In this paper, we provide a unified and self-consistent treatment of a functionally graded material (FGM) microbeam with varying thermal conductivity subjected to non-uniform or uniform temperature field. Specifically, it is our objective to determine the effect of the microscopic size of the beam, the electrostatic gap, the temperature field and material property on the pull-in voltage of the microbeam under different boundary conditions. The non-uniform temperature field is obtained by integrating the steady-state heat conduction equation. The governing equations account for the microbeam size by introducing an internal material length-scale parameter that is based on the modified couple stress theory. Furthermore, it takes into account Casimir and van der Waals forces, and the associated electrostatic force with the first-order fringing field effects. The resulting nonlinear differential equations were converted to a coupled system of algebraic equations using the differential quadrature method. The outcome of our work shows the dramatic effect and dependence of the pull-in voltage of the FGM microbeam upon the temperature field, its gradient for a given boundary condition. Specifically, both uniform and non-uniform thermal loading can actuate the FGM microbeam even without an applied voltage. Our work also reveals that the non-uniform temperature field is more effective than the uniform temperature field in actuating a FGM cantilever-type microbeam. For the clamped-clamped case, care must be taken to account for the effective use of thermal loading in the design of microbeams. It is also observed that uniform thermal loading will lead to a reduction in the pull-in voltage of a FGM microbeam for all the three boundary conditions considered.

  8. 47 CFR 32.7300 - Nonoperating income and expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... investments in common and preferred stock, which is the property of the company, whether such stock is owned... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32..., events and circumstances affecting the company during a period and which are not operational in nature...

  9. 18 CFR 367.3960 - Account 396, Power operated equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING 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 POWER ACT AND NATURAL...

  10. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING 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 POWER ACT AND NATURAL GAS...

  11. 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 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...

  12. 14 CFR Section 4 - General

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Balance Sheet Classifications Section 4 General (a) The balance sheet accounts are designed to show the financial condition of the air... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Section 4 Section 4 Aeronautics and...

  13. 18 CFR 367.3060 - Account 306, Leasehold improvements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 POWER ACT AND NATURAL GAS... installation of additional facilities in rented offices or buildings to suit tenant's needs, placed in service...

  14. 17 CFR 256.457-2 - Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... charged to associate companies. This account shall include recovery of those indirect costs which cannot... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Indirect costs charged to... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE...

  15. 77 FR 26417 - Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-04

    ... 1690 Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments... Plan. This final rule also reorganizes regulatory provisions pertaining to uniformed services accounts. DATES: This rule is effective May 7, 2012. FOR FURTHER INFORMATION CONTACT: Laurissa Stokes at (202) 942...

  16. Development of low-altitude remote sensing systems for crop production management

    USDA-ARS?s Scientific Manuscript database

    Precision agriculture accounts for within-field variability for targeted treatment rather than uniform treatment of an entire field. Precision agriculture is built on agricultural mechanization and state-of-the-art technologies of geographical information systems (GIS), global positioning systems (G...

  17. The Uniform Chart of Accounts and Its Use in Management Control.

    DTIC Science & Technology

    1982-10-01

    accounting reports [Ref. 10: p.45]. Horngren [Ref. 5: p. 162] notes that a common complaint of *, managers is that they are unfairly charged with costs ...aids of amsst 0W somir IM WOR M oo Owp U CA Hospital Management Control Uniform Chart of Accounts Performance Measurement Hospital Cost Accounting ...Output Measurement HCU 30. he.T ACT fCamnnus m .. s ado It 09000*Min d IdWOReeO 661 eammeei ~Full implementation of thc Uniform Chart of Accounts (UCA

  18. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING 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... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...

  19. 48 CFR 204.7101 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Definitions. 204.7101... OF DEFENSE GENERAL ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7101 Definitions. Accounting classification reference number (ACRN) means any combination of a two position alpha...

  20. 48 CFR 204.7101 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Definitions. 204.7101... OF DEFENSE GENERAL ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7101 Definitions. Accounting classification reference number (ACRN) means any combination of a two position alpha...

  1. 43 CFR 12.60 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Standards for financial management systems... AUDIT REQUIREMENTS AND COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for... Standards for financial management systems. (a) A State must expand and account for grant funds in...

  2. 14 CFR Sec. 19-6 - Public disclosure of traffic data.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS..., shall be publicly available immediately following the Department's determination that the database is...

  3. 18. Uniform cost accounting in long-term care.

    PubMed

    Sorensen, J E

    1976-05-01

    Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.

  4. 18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1080..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM...

  5. Heterogeneity, histological features and DNA ploidy in oral carcinoma by image-based analysis.

    PubMed

    Diwakar, N; Sperandio, M; Sherriff, M; Brown, A; Odell, E W

    2005-04-01

    Oral squamous carcinomas appear heterogeneous on DNA ploidy analysis. However, this may be partly a result of sample dilution or the detection limit of techniques. The aim of this study was to determine whether oral squamous carcinomas are heterogeneous for ploidy status using image-based ploidy analysis and to determine whether ploidy status correlates with histological parameters. Multiple samples from 42 oral squamous carcinomas were analysed for DNA ploidy using an image-based system and scored for histological parameters. 22 were uniformly aneuploid, 1 uniformly tetraploid and 3 uniformly diploid. 16 appeared heterogeneous but only 8 appeared to be genuinely heterogeneous when minor ploidy histogram peaks were taken into account. Ploidy was closely related to nuclear pleomorphism but not differentiation. Sample variation, detection limits and diagnostic criteria account for much of the ploidy heterogeneity observed. Confident diagnosis of diploid status in an oral squamous cell carcinoma requires a minimum of 5 samples.

  6. 47 CFR 32.6533 - Testing expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Testing expense. 32.6533 Section 32.6533 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... (test desk or other testing system) to determine the condition of plant on either a routine basis or...

  7. 47 CFR 32.6533 - Testing expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Testing expense. 32.6533 Section 32.6533 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... (test desk or other testing system) to determine the condition of plant on either a routine basis or...

  8. 14 CFR Section 19-6 - Public disclosure of traffic data.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... database is complete, but no earlier than six months after the date of the data. Military operations are...

  9. 14 CFR Section 19-6 - Public disclosure of traffic data.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... database is complete, but no earlier than six months after the date of the data. Military operations are...

  10. 14 CFR 19-6 - Public disclosure of traffic data.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... database is complete, but no earlier than six months after the date of the data. Military operations are...

  11. 14 CFR Section 19-6 - Public disclosure of traffic data.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... database is complete, but no earlier than six months after the date of the data. Military operations are...

  12. 47 CFR 32.1280 - Prepayments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... to income, except amounts chargeable to telecommunications plant under construction and minor amounts... taxes, other than amounts chargeable to telecommunication plant under construction and minor amounts...

  13. 47 CFR 32.1280 - Prepayments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... to income, except amounts chargeable to telecommunications plant under construction and minor amounts... taxes, other than amounts chargeable to telecommunication plant under construction and minor amounts...

  14. 47 CFR 32.15 - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false [Reserved] 32.15 Section 32.15 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.15 [Reserved] ...

  15. 47 CFR 32.15 - [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false [Reserved] 32.15 Section 32.15 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.15 [Reserved] ...

  16. 47 CFR 32.15 - [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false [Reserved] 32.15 Section 32.15 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.15 [Reserved] ...

  17. 75 FR 34654 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ... 1604 and 1651 Uniformed Services Accounts and Death Benefits AGENCY: Federal Retirement Thrift... Investment Board (Agency) proposes to make several changes to its death benefits regulations. In particular... both accounts. The Agency also proposes to amend its death benefit regulations to allow participants to...

  18. Depreciation Accounting in the Uniform Chart of Accounts.

    DTIC Science & Technology

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  19. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that are...

  20. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that are...

  1. 47 CFR 32.11 - Classification of companies.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Classification of companies. 32.11 Section 32.11 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.11 Classification of...

  2. 47 CFR 32.26 - Materiality.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Materiality. 32.26 Section 32.26 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.26 Materiality. Companies shall follow this...

  3. 47 CFR 32.23 - Nonregulated activities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated activities. 32.23 Section 32.23 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.23 Nonregulated activities. (a) This...

  4. 47 CFR 32.27 - Transactions with affiliates.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Transactions with affiliates. 32.27 Section 32.27 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.27 Transactions with...

  5. 47 CFR 32.24 - Compensated absences.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Compensated absences. 32.24 Section 32.24 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.24 Compensated absences. (a) Companies...

  6. 47 CFR 32.3410 - Accumulated amortization-capitalized leases.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated amortization-capitalized leases. 32.3410 Section 32.3410 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet...

  7. 47 CFR 32.26 - Materiality.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Materiality. 32.26 Section 32.26 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.26 Materiality. Companies shall follow this...

  8. 47 CFR 32.24 - Compensated absences.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Compensated absences. 32.24 Section 32.24 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.24 Compensated absences. (a) Companies...

  9. 47 CFR 32.23 - Nonregulated activities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Nonregulated activities. 32.23 Section 32.23 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.23 Nonregulated activities. (a) This...

  10. 47 CFR 32.27 - Transactions with affiliates.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Transactions with affiliates. 32.27 Section 32.27 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.27 Transactions with...

  11. 47 CFR 32.27 - Transactions with affiliates.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Transactions with affiliates. 32.27 Section 32.27 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.27 Transactions with...

  12. 47 CFR 32.11 - Classification of companies.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Classification of companies. 32.11 Section 32.11 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.11 Classification of...

  13. 47 CFR 32.2003 - Telecommunications plant under construction.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Telecommunications plant under construction. 32.2003 Section 32.2003 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet...

  14. 47 CFR 32.11 - Classification of companies.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Classification of companies. 32.11 Section 32.11 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.11 Classification of...

  15. 47 CFR 32.26 - Materiality.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Materiality. 32.26 Section 32.26 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.26 Materiality. Companies shall follow this...

  16. 47 CFR 32.23 - Nonregulated activities.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Nonregulated activities. 32.23 Section 32.23 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.23 Nonregulated activities. (a) This...

  17. 47 CFR 32.24 - Compensated absences.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Compensated absences. 32.24 Section 32.24 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.24 Compensated absences. (a) Companies...

  18. Gravitational Influences on Flame Propagation Through Non-Uniform, Premixed Gas Systems

    NASA Technical Reports Server (NTRS)

    Miller, Fletcher J.; Easton, John; Marchese, Anthony; Hovermann, Fred

    2003-01-01

    Flame propagation through non-uniformly premixed (or layered) gases has importance both in useful combustion systems and in unintentional fires. As summarized recently and in previous Microgravity Workshop papers, non-uniform premixed gas combustion receives scant attention compared to the more usual limiting cases of diffusion or uniformly premixed flames, especially regarding the role gravity plays. This paper summarizes our recent findings on gravitational effects on layered combustion along a floor, in which the fuel concentration gradient exists normal to the direction of flame spread. In an effort to understand the mechanism by which the flames spread faster in microgravity (and much faster, in laboratory coordinates, than the laminar burning velocity for uniform mixtures), we have begun making pressure measurements across the spreading flame front that are described here. Earlier researchers, testing in 1g, claimed that hydrostatic pressure differences could account for the rapid spread rates. Additionally, we present the development of a new apparatus to study flame spread in free (i.e., far from walls), non-homogeneous fuel layers formed in a flow tunnel behind an airfoil that has been tested in normal gravity.

  19. 47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  20. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22 Comprehensive...

  1. 47 CFR 32.2002 - Property held for future telecommunications use.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Property held for future telecommunications use. 32.2002 Section 32.2002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance...

  2. 47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  3. 47 CFR 32.2002 - Property held for future telecommunications use.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Property held for future telecommunications use. 32.2002 Section 32.2002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance...

  4. 47 CFR 32.4 - Communications Act.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Communications Act. 32.4 Section 32.4 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.4 Communications Act. Attention is directed to the...

  5. 47 CFR 32.2002 - Property held for future telecommunications use.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Property held for future telecommunications use. 32.2002 Section 32.2002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance...

  6. 47 CFR 32.4 - Communications Act.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Communications Act. 32.4 Section 32.4 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.4 Communications Act. Attention is directed to the...

  7. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22 Comprehensive...

  8. 47 CFR 32.2002 - Property held for future telecommunications use.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Property held for future telecommunications use. 32.2002 Section 32.2002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance...

  9. 47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  10. 47 CFR 32.2002 - Property held for future telecommunications use.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Property held for future telecommunications use. 32.2002 Section 32.2002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance...

  11. 47 CFR 32.4 - Communications Act.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Communications Act. 32.4 Section 32.4 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.4 Communications Act. Attention is directed to the...

  12. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22 Comprehensive...

  13. 47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  14. 47 CFR 32.6561 - Depreciation expense-telecommunications plant in service.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Depreciation expense-telecommunications plant in service. 32.6561 Section 32.6561 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  15. 17 CFR 256.931 - Rents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Rents. 256.931 Section 256.931 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS..., computers, data processing equipment, micro-wave and telecommunication equipment, airplanes, automobiles...

  16. 47 CFR 32.4 - Communications Act.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Communications Act. 32.4 Section 32.4 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Preface § 32.4 Communications Act. Attention is directed to the...

  17. 47 CFR 32.5040 - Private line revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... communications between specific locations (e.g., point-to-point communications. It includes revenue from subvoice grade, voice grade, audio and video program grade, digital transmission and local private network...

  18. Assessing Success on the Uniform CPA Exam: A Logit Approach.

    ERIC Educational Resources Information Center

    Brahmasrene, Tantatape; Whitten, Donna

    2001-01-01

    A logit model was used to test the likelihood of success of 231 candidates on the Uniform Certified Public Accountants Examination. Significant determinants of success included undergraduate grade point average, age, private accounting experience, and gender. (SK)

  19. 47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  20. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number “32...

  1. 47 CFR 32.19 - Address for reports and correspondence.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Address for reports and correspondence. 32.19 Section 32.19 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.19 Address for...

  2. 47 CFR 32.6511 - Property held for future telecommunications use expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...

  3. 47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  4. 47 CFR 32.6511 - Property held for future telecommunications use expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...

  5. 17 CFR 256.163 - Stores expense undistributed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (5) Keeping stock records, including recording and posting of material receipts and issues and maintaining inventory record of stock. (6) Communication service. (7) Cash and other discounts not practically...

  6. 2 CFR 215.22 - Payment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Agreements OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE Reserved UNIFORM ADMINISTRATIVE... ORGANIZATIONS (OMB CIRCULAR A-110) Post Award Requirements Financial and Program Management § 215.22 Payment. (a... management systems that meet the standards for fund control and accountability as established in § 215.21...

  7. 46 CFR 403.300 - Financial reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403.300 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General...

  8. 47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  9. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number “32...

  10. 47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  11. 47 CFR 32.19 - Address for reports and correspondence.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Address for reports and correspondence. 32.19 Section 32.19 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.19 Address for...

  12. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number “32...

  13. 47 CFR 32.3200 - Accumulated depreciation-held for future telecommunications use.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Accumulated depreciation-held for future telecommunications use. 32.3200 Section 32.3200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  14. 47 CFR 32.6511 - Property held for future telecommunications use expense.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...

  15. 47 CFR 32.6511 - Property held for future telecommunications use expense.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...

  16. 47 CFR 32.19 - Address for reports and correspondence.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Address for reports and correspondence. 32.19 Section 32.19 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.19 Address for...

  17. 47 CFR 32.6511 - Property held for future telecommunications use expense.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Property held for future telecommunications use expense. 32.6511 Section 32.6511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense...

  18. 17 CFR 256.01-1 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 13(b) of the Public Utility Holding Company Act of 1935, with respect to the performance of services or construction work for, or the sale of goods to, associate companies. (b) This Uniform System of..., telephone, or similar services, the sale of which is normally subject to public rate regulation, (3) in...

  19. 47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  20. 47 CFR 32.25 - Unusual items and contingent liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Unusual items and contingent liabilities. 32.25 Section 32.25 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.25 Unusual items and...

  1. 47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  2. 14 CFR 5 - [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false [Reserved] Section 5 Section Section 5 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Balance Sheet Classifications Section 5 [Reserved...

  3. 46 CFR 403.200 - General.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false General. 403.200 Section 403.200 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM Inter-Association Settlements § 403.200 General. Each Association that shares revenues and expenses with...

  4. 47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  5. 47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  6. 47 CFR 32.25 - Unusual items and contingent liabilities.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Unusual items and contingent liabilities. 32.25 Section 32.25 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.25 Unusual items and...

  7. 47 CFR 32.6562 - Depreciation expense-property held for future telecommunications use.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Depreciation expense-property held for future telecommunications use. 32.6562 Section 32.6562 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for...

  8. 47 CFR 32.25 - Unusual items and contingent liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Unusual items and contingent liabilities. 32.25 Section 32.25 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.25 Unusual items and...

  9. 47 CFR 32.2411 - Poles.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Poles. 32.2411 Section 32.2411 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... also include the cost of clearing pole line routes and of tree trimming but shall exclude the cost of...

  10. An Assessment of the Uniform Funding Policy of DoD Directive 3200.11.

    DTIC Science & Technology

    1980-09-01

    34 Unpublished master’s thesis. GSM/SM/73-10, AFIT/EN, Wright-Patterson AFB OH 45433, 7 January 1974. Horngren , Charles T. Cost Accounting : A Management...reverse side if noceeeary aid identify by block number) Uniform Funding Policy Test Facilities Test and Evaluation Cost Accounting Accounting 20...segregated from overhead as a cost accounting device in both Government and industry. Historically, this distinc- tion has merely aided distribution of total

  11. 47 CFR 32.2682 - Leasehold improvements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... telecommunications plant held under a capital or operating lease, which are subject to amortization treatment. This... telecommunications plant which are of a relatively minor cost or short life or for which the period of the lease is...

  12. 14 CFR 04 - Air Carrier Groupings

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Air Carrier Groupings Section 04 Section... PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Section 04 Air Carrier Groupings (a) All large certificated air carriers are placed into three basic air...

  13. 47 CFR 32.2682 - Leasehold improvements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... telecommunications plant held under a capital or operating lease, which are subject to amortization treatment. This... telecommunications plant which are of a relatively minor cost or short life or for which the period of the lease is...

  14. 47 CFR 32.4080 - Other taxes-accrued.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other taxes-accrued. 32.4080 Section 32.4080 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., franchise, capital stock, social security and unemployment taxes. (b) Taxes paid in advance of the period in...

  15. 49 CFR 630.3 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... TRANSPORTATION NATIONAL TRANSIT DATABASE § 630.3 Definitions. (a) Except as otherwise provided, terms defined in... current editions of the National Transit Database Reporting Manuals and the NTD Uniform System of Accounts... benefits from assistance under 49 U.S.C. 5307 or 5311. Current edition of the National Transit Database...

  16. 49 CFR 630.3 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... TRANSPORTATION NATIONAL TRANSIT DATABASE § 630.3 Definitions. (a) Except as otherwise provided, terms defined in... current editions of the National Transit Database Reporting Manuals and the NTD Uniform System of Accounts... benefits from assistance under 49 U.S.C. 5307 or 5311. Current edition of the National Transit Database...

  17. 49 CFR 630.3 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... TRANSPORTATION NATIONAL TRANSIT DATABASE § 630.3 Definitions. (a) Except as otherwise provided, terms defined in... current editions of the National Transit Database Reporting Manuals and the NTD Uniform System of Accounts... benefits from assistance under 49 U.S.C. 5307 or 5311. Current edition of the National Transit Database...

  18. 49 CFR 630.3 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... TRANSPORTATION NATIONAL TRANSIT DATABASE § 630.3 Definitions. (a) Except as otherwise provided, terms defined in... current editions of the National Transit Database Reporting Manuals and the NTD Uniform System of Accounts... benefits from assistance under 49 U.S.C. 5307 or 5311. Current edition of the National Transit Database...

  19. 49 CFR 630.3 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... TRANSPORTATION NATIONAL TRANSIT DATABASE § 630.3 Definitions. (a) Except as otherwise provided, terms defined in... current editions of the National Transit Database Reporting Manuals and the NTD Uniform System of Accounts... benefits from assistance under 49 U.S.C. 5307 or 5311. Current edition of the National Transit Database...

  20. 49 CFR 1180.9 - Financial information.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., TRACKAGE RIGHTS, AND LEASE PROCEDURES General Acquisition Procedures § 1180.9 Financial information. The...'s Uniform System of Accounts, 49 CFR part 1201: (a) Pro forma balance sheet (exhibit 16). Where the transaction involves a proceeding other than a control, a pro forma balance sheet statement giving effect to...

  1. 17 CFR 256.152 - Fuel stock expenses undistributed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Fuel stock expenses... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.152 Fuel stock expenses...

  2. Uniform sunlight concentration reflectors for photovoltaic cells.

    PubMed

    Rabady, Rabi Ibrahim

    2014-03-20

    Sunlight concentration is essential to reach high temperatures of a working fluid in solar-thermal applications and to reduce the cost of photovoltaic (PV) electricity generation systems. Commonly, sunlight concentration is realized by parabolic or cylindrical reflectors, which do not provide uniform concentration on the receiver finite surface. Uniform concentration of sunlight is favored especially for the PV conversion applications since it not only enhances the conversion efficiency of sunlight but also reduces the thermal variations along the receiving PV cell, which can be a performance and life-span limiting factor. In this paper a reflector profile that uniformly infiltrates the concentrated sunlight into the receiving unit is attempted. The new design accounts for all factors that contribute to the nonuniform concentration, like the reflector curvature, which spatially reflects the sunlight nonuniformly, and the angular dependency of both the reflector reflectivity and the sunlight transmission through the PV cell.

  3. 14 CFR Section 04 - Air Carrier Groupings

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Air Carrier Groupings Section 04 Section 04... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Section 04 Air Carrier Groupings (a) All large certificated air carriers are placed into three basic air carrier groupings based...

  4. 14 CFR Section 04 - Air Carrier Groupings

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Air Carrier Groupings Section 04 Section 04... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Section 04 Air Carrier Groupings (a) All large certificated air carriers are placed into three basic air carrier groupings based...

  5. 18 CFR 367.24 - Construction and service contracts for other companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... service company undertakes projects to construct physical property for associate or non-associate... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT General Instructions § 367.24 Construction and service contracts for other...

  6. 18 CFR 367.15 - Contingent assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Contingent assets and liabilities. 367.15 Section 367.15 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  7. 14 CFR Section 04 - Air Carrier Groupings

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Air Carrier Groupings Section 04 Section 04... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Section 04 Air Carrier Groupings (a) All large certificated air carriers are placed into three basic air carrier groupings based...

  8. 14 CFR Section 04 - Air Carrier Groupings

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Air Carrier Groupings Section 04 Section 04... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Section 04 Air Carrier Groupings (a) All large certificated air carriers are placed into three basic air carrier groupings based...

  9. 17 CFR 256.01-11 - Methods of allocation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-11 Methods of allocation. Indirect costs and compensation for use of capital shall be allocated to work orders in accordance with the service company's...

  10. 18 CFR 367.54 - Expenditures on leased property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING 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 POWER ACT AND NATURAL GAS...

  11. Planning the School Library Media Center Budget.

    ERIC Educational Resources Information Center

    Buckingham, Betty Jo; McCurdy, Susan

    As a result of an Iowa state mandate for budgeting of school library media centers, the publication "Planning the School Library Media Center Budget" was updated in 1991. Since that time, the Uniform Financial Accounting's document has phased in a management information system which includes different numbers and dimensions from those…

  12. 46 CFR 403.120 - Notes to financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly...

  13. 46 CFR 401.320 - Requirements and qualifications for authorization to establish pools.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the area concerned. (b) The stock, equity, or other financial interests coupled with voting rights or.... (c) The voluntary association establishes that it possesses the ability, experience, financial... Commandant; (3) It will adopt and use the Uniform System of Accounts, part 403 of this chapter, and such...

  14. Dynamics of a homogeneous ball on a horizontal plane with sliding, spinning, and rolling friction taken into account

    NASA Astrophysics Data System (ADS)

    Ishkhanyan, M. V.; Karapetyan, A. V.

    2010-04-01

    We analyze the dynamics of a homogeneous ball on a horizontal plane with friction of all kinds, namely, sliding, spinning, and rolling friction, taken into account. The qualitative-analytic study of the ball dynamics is supplemented with numerical experiments. The problem on the motion of a homogeneous ball on a horizontal plane with friction was apparently first studied in 1758 by I. Euler (Leonard Euler's son) with sliding friction taken into account in the framework of the Coulomb model. I. Euler showed that the ball sliding ceases in finite time, after which the ball uniformly rolls along a fixed straight line and uniformly spins about the vertical. This result has long become classical and is described in many textbooks on theoretical mechanics. In 1998, V. F. Zhuravlev considered the problem of motion of a homogeneous ball on a horizontal plane with sliding and spinning friction taken into account in the framework of the Contensou-Zhuravlev model [1, 2] and showed that the ball sliding and spinning cease simultaneously, after which the ball uniformly rolls along a fixed straight line. The Contensou-Zhuravlev theory was further developed in [3-7]. In the present paper, we consider themotion of a homogeneous ball on a horizontal plane with friction of all kinds taken into account in the framework of the model proposed in [8]. We show that, in one and the same time, both the sliding velocity and the angular velocity of the ball become zero. Our studies are based on the results obtained in [2], the properties of the friction model proposed in [8], and the method for qualitative analysis of dynamics of dissipative systems [9, 10]. The qualitative-analytic study is supplemented with numerical experiments.

  15. The Uniform Cost Accounting System and Stabilized Rates at Anniston Army Depot, Anniston, Alabama.

    DTIC Science & Technology

    1985-12-01

    Requirements DoD Department of Defense EIMDR End Item Materiel Data Record - FY Fiscal Year 9 *4N GAAP Generally Accepted Accounting Principles GAE...objec- tive of enhancing customer convenience by holding depot bill- ing rates constant throughout the fiscal year. However, they have done so at the...stabilized rate. The Department of the Army’s decision to hold the unit cost of the D160Al to $91,144 in June of 1976 further compounded the situation

  16. Implementing Assessment Engineering in the Uniform Certified Public Accountant (CPA) Examination

    ERIC Educational Resources Information Center

    Burke, Matthew; Devore, Richard; Stopek, Josh

    2013-01-01

    This paper describes efforts to bring principled assessment design to a large-scale, high-stakes licensure examination by employing the frameworks of Assessment Engineering (AE), the Revised Bloom's Taxonomy (RBT), and Cognitive Task Analysis (CTA). The Uniform CPA Examination is practice-oriented and focuses on the skills of accounting. In…

  17. Regular expansion solutions for small Peclet number heat or mass transfer in concentrated two-phase particulate systems

    NASA Technical Reports Server (NTRS)

    Yaron, I.

    1974-01-01

    Steady state heat or mass transfer in concentrated ensembles of drops, bubbles or solid spheres in uniform, slow viscous motion, is investigated. Convective effects at small Peclet numbers are taken into account by expanding the nondimensional temperature or concentration in powers of the Peclet number. Uniformly valid solutions are obtained, which reflect the effects of dispersed phase content and rate of internal circulation within the fluid particles. The dependence of the range of Peclet and Reynolds numbers, for which regular expansions are valid, on particle concentration is discussed.

  18. System-Level Performance of Antenna Arrays in CDMA-Based Cellular Mobile Radio Systems

    NASA Astrophysics Data System (ADS)

    Czylwik, Andreas; Dekorsy, Armin

    2004-12-01

    Smart antennas exploit the inherent spatial diversity of the mobile radio channel, provide an antenna gain, and also enable spatial interference suppression leading to reduced intracell as well as intercell interference. Especially, for the downlink of future CDMA-based mobile communications systems, transmit beamforming is seen as a well-promising smart antenna technique. The main objective of this paper is to study the performance of diverse antenna array topologies when applied for transmit beamforming in the downlink of CDMA-based networks. In this paper, we focus on uniform linear array (ULA) and uniform circular array (UCA) topologies. For the ULA, we consider three-sector base stations with one linear array per sector. While recent research on downlink beamforming is often restricted to one single cell, this study takes into account the important impact of intercell interference on the performance by evaluating complete networks. Especially, from the operator perspective, system capacity and system coverage are very essential parameters of a cellular system so that there is a clear necessity of intensive system level investigations. Apart from delivering assessments on the performance of the diverse antenna array topologies, in the paper also different antenna array parameters, such as element spacing and beamwidth of the sector antennas, are optimized. Although we focus on the network level, fast channel fluctuations are taken into account by including them analytically into the signal-to-interference calculation.

  19. Harmonic Power Generation of IMPATT Diodes.

    DTIC Science & Technology

    1985-09-01

    Performance of Si and GaAs Diodes Taking into Account the Thermal Effect (f = 23 GHz). 136 2.8 CW Results for Second-Harmonic Performance of the Si Uniform...Diode Obtained by Matching l-. Resistance (f = 23 GHz). 138 2.9 CW Results for Second-Harmonic Performance of the Si Uniform Diode Taking into Account ...at V = 28 V, V = 8 V, and Jdc = kA/cm 3. 1 3 181 2.21 Power Output for pin Diode . Taking into Account Circuit Matching Only. 194 2.22 CW Power

  20. Domain wall dynamics along curved strips under current pulses: The influence of Joule heating

    NASA Astrophysics Data System (ADS)

    Raposo, Victor; Moretti, Simone; Hernandez, Maria Auxiliadora; Martinez, Eduardo

    2016-01-01

    The current-induced domain wall dynamics along curved ferromagnetic strips is studied by coupling the magnetization dynamics to the heat transport. Permalloy strips with uniform and non-uniform cross section are evaluated, taking into account the influence of the electrical contacts used to inject the current pulses and the substrate on top of which the ferromagnetic strip is sited. Micromagnetic simulations indicate that the geometry and the non-ferromagnetic materials in the system play a significant role in the current-induced domain wall dynamics. Due to the natural pinning, domain walls are hardly affected by the spin-transfer torques when placed in uniform cross section strips under current pulses with reduced magnitude. On the contrary, the current-induced domain wall displacement is significantly different in strips with non-uniform cross section, where thermal gradients emerge as due to the Joule heating. It is found that these thermal gradients can assist or act against the pure spin-transfer torques, in agreement with the recent experimental observations.

  1. Design and evaluation of an imaging spectrophotometer incorporating a uniform light source.

    PubMed

    Noble, S D; Brown, R B; Crowe, T G

    2012-03-01

    Accounting for light that is diffusely scattered from a surface is one of the practical challenges in reflectance measurement. Integrating spheres are commonly used for this purpose in point measurements of reflectance and transmittance. This solution is not directly applicable to a spectral imaging application for which diffuse reflectance measurements are desired. In this paper, an imaging spectrophotometer design is presented that employs a uniform light source to provide diffuse illumination. This creates the inverse measurement geometry to the directional illumination/diffuse reflectance mode typically used for point measurements. The final system had a spectral range between 400 and 1000 nm with a 5.2 nm resolution, a field of view of approximately 0.5 m by 0.5 m, and millimeter spatial resolution. Testing results indicate illumination uniformity typically exceeding 95% and reflectance precision better than 1.7%.

  2. Modeling MHD Stagnation Point Flow of Thixotropic Fluid with Non-uniform Heat Absorption/Generation

    NASA Astrophysics Data System (ADS)

    Hayat, Tasawar; Shah, Faisal; Khan, Muhammad Ijaz; Alsaedi, Ahmed; Yasmeen, Tabassum

    2017-12-01

    Here magnetohydrodynamic (MHD) stagnation point flow by nonlinear stretching sheet is discussed. Variable thickness of sheet is accounted. In addition non-uniform heat generation/absorption concept is retained. Numerical treatment to arising nonlinear system is presented. Shooting procedure is adopted for numerical treatment. Graphs and tables lead to physical description of results. It is observed that skin friction enhances for ( H a) and it decays for different rising values of ( K 1), ( K 2) and ( n). Further temperature gradient increases for higher estimation of (Pr) and decreases for larger ( H a). Major findings of present analysis are presented.

  3. Chapter 2: Commercial and Industrial Lighting Evaluation Protocol. The Uniform Methods Project: Methods for Determining Energy Efficiency Savings for Specific Measures

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Kurnik, Charles W; Gowans, Dakers; Telarico, Chad

    The Commercial and Industrial Lighting Evaluation Protocol (the protocol) describes methods to account for gross energy savings resulting from the programmatic installation of efficient lighting equipment in large populations of commercial, industrial, and other nonresidential facilities. This protocol does not address savings resulting from changes in codes and standards, or from education and training activities. A separate Uniform Methods Project (UMP) protocol, Chapter 3: Commercial and Industrial Lighting Controls Evaluation Protocol, addresses methods for evaluating savings resulting from lighting control measures such as adding time clocks, tuning energy management system commands, and adding occupancy sensors.

  4. Spatially variant red blood cell crenation in alternating current non-uniform fields.

    PubMed

    An, Ran; Wipf, David O; Minerick, Adrienne R

    2014-03-01

    Alternating-current (AC) electrokinetics involve the movement and behaviors of particles or cells. Many applications, including dielectrophoretic manipulations, are dependent upon charge interactions between the cell or particle and the surrounding medium. Medium concentrations are traditionally treated as spatially uniform in both theoretical models and experiments. Human red blood cells (RBCs) are observed to crenate, or shrink due to changing osmotic pressure, over 10 min experiments in non-uniform AC electric fields. Cell crenation magnitude is examined as functions of frequency from 250 kHz to 1 MHz and potential from 10 Vpp to 17.5 Vpp over a 100 μm perpendicular electrode gap. Experimental results show higher peak to peak potential and lower frequency lead to greater cell volume crenation up to a maximum volume loss of 20%. A series of experiments are conducted to elucidate the physical mechanisms behind the red blood cell crenation. Non-uniform and uniform electrode systems as well as high and low ion concentration experiments are compared and illustrate that AC electroporation, system temperature, rapid temperature changes, medium pH, electrode reactions, and convection do not account for the crenation behaviors observed. AC electroosmotic was found to be negligible at these conditions and AC electrothermal fluid flows were found to reduce RBC crenation behaviors. These cell deformations were attributed to medium hypertonicity induced by ion concentration gradients in the spatially nonuniform AC electric fields.

  5. Performance comparison of optical interference cancellation system architectures.

    PubMed

    Lu, Maddie; Chang, Matt; Deng, Yanhua; Prucnal, Paul R

    2013-04-10

    The performance of three optics-based interference cancellation systems are compared and contrasted with each other, and with traditional electronic techniques for interference cancellation. The comparison is based on a set of common performance metrics that we have developed for this purpose. It is shown that thorough evaluation of our optical approaches takes into account the traditional notions of depth of cancellation and dynamic range, along with notions of link loss and uniformity of cancellation. Our evaluation shows that our use of optical components affords performance that surpasses traditional electronic approaches, and that the optimal choice for an optical interference canceller requires taking into account the performance metrics discussed in this paper.

  6. System Engineering Approach to Assessing Integrated Survivability

    DTIC Science & Technology

    2009-08-01

    based response for the above engagements using LS- Dyna for blast modelling, MADYMO for safety and human response, CFD software (Fluent) is used to...Simulation JFAS Joint Force Analysis Simulation JANUS Joint Army Navy Uniform Simulation LS- DYNA Livermore Software-Dynamics MADYMO...management technologies. The “don’t be killed” layer of survivability protection accounts for many of the mitigation technologies (i.e. blast

  7. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

  8. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

  9. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

  10. Enceladus's crust as a non-uniform thin shell: I tidal deformations

    NASA Astrophysics Data System (ADS)

    Beuthe, Mikael

    2018-03-01

    The geologic activity at Enceladus's south pole remains unexplained, though tidal deformations are probably the ultimate cause. Recent gravity and libration data indicate that Enceladus's icy crust floats on a global ocean, is rather thin, and has a strongly non-uniform thickness. Tidal effects are enhanced by crustal thinning at the south pole, so that realistic models of tidal tectonics and dissipation should take into account the lateral variations of shell structure. I construct here the theory of non-uniform viscoelastic thin shells, allowing for depth-dependent rheology and large lateral variations of shell thickness and rheology. Coupling to tides yields two 2D linear partial differential equations of the fourth order on the sphere which take into account self-gravity, density stratification below the shell, and core viscoelasticity. If the shell is laterally uniform, the solution agrees with analytical formulas for tidal Love numbers; errors on displacements and stresses are less than 5% and 15%, respectively, if the thickness is less than 10% of the radius. If the shell is non-uniform, the tidal thin shell equations are solved as a system of coupled linear equations in a spherical harmonic basis. Compared to finite element models, thin shell predictions are similar for the deformations due to Enceladus's pressurized ocean, but differ for the tides of Ganymede. If Enceladus's shell is conductive with isostatic thickness variations, surface stresses are approximately inversely proportional to the local shell thickness. The radial tide is only moderately enhanced at the south pole. The combination of crustal thinning and convection below the poles can amplify south polar stresses by a factor of 10, but it cannot explain the apparent time lag between the maximum plume brightness and the opening of tiger stripes. In a second paper, I will study the impact of a non-uniform crust on tidal dissipation.

  11. 46 CFR 232.5 - Income Statement Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.5 Income Statement Accounts. (a... Expense Accounts. The income and expense accounts shall show for each reporting period the amount of money... accounted for to facilitate reporting the source of revenue by trade route or service area. (iii) All other...

  12. Modelling and control system of multi motor conveyor

    NASA Astrophysics Data System (ADS)

    Kovalchuk, M. S.; Baburin, S. V.

    2018-03-01

    The paper deals with the actual problem of developing the mathematical model of electromechanical system: conveyor – multimotor electric drive with a frequency converter, with the implementation in Simulink/MatLab, which allows one to perform studies of conveyor operation modes, taking into account the specifics of the mechanism with different electric drives control algorithms. The authors designed the mathematical models of the conveyor and its control system that provides increased uniformity of load distribution between drive motors and restriction of dynamic loads on the belt (over-regulation until 15%).

  13. A Note on Rocket Performance Comparison Through Impulse and Thrust Coefficients

    NASA Astrophysics Data System (ADS)

    Taylor, N. V.

    Comparison of rocket motor systems is important when generating data to be used in making design decisions. In order to present meaningful comparisons, non-dimensional numbers related to performance are beneficial, as they remove effects of scale. Traditionally thrust coefficients and C* have been used to quantify the aerodynamic and chemical performance of a system respectively. However, it is argued here that in fact the thrust coefficient does not fully account for aerodynamic performance, as the impact of non-uniform flow at the throat is not accounted for. This discharge coefficient is usually allocated to the chemical efficiency through a correction to C*. However, this causes a coupling between chemical and aerodynamic efficiencies which may lead to poor design decisions. Through the use of a specific impulse coefficient, this risk is avoided, and furthermore comparison of unconventional nozzles becomes more straightforward. It is admitted, however, that this has no actual impact on real motor performance, being more in the way of a tidier `accounting' system.

  14. Mirror Neurons through the Lens of Epigenetics

    PubMed Central

    Ferrari, Pier F.; Tramacere, Antonella; Simpson, Elizabeth A.; Iriki, Atsushi

    2013-01-01

    The consensus view in mirror neuron research is that mirror neurons comprise a uniform, stable execution-observation matching system. In this article, we argue that, in light of recent evidence, this is, at best, an incomplete and oversimplified view of mirror neurons, whose activity is actually quite variable and more plastic than previously theorized. We propose an epigenetic account for understanding developmental changes in sensorimotor systems, including variations in mirror neuron activity. Although extant associative and genetic accounts fail to consider the complexity of genetic and non-genetic interactions, we propose a new Evo-Devo perspective, which predicts that environmental differences early in development, or through sensorimotor training, should produce variations in mirror neuron response patterns, tuning them to the social environment. PMID:23953747

  15. 7 CFR 3015.11 - Separate bank accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Separate bank accounts. 3015.11 Section 3015.11..., DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Cash Depositories § 3015.11 Separate bank accounts. A separate bank account shall be required when applicable letter of credit agreements provide...

  16. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other required financial reports required to be submitted to the Maritime Administration. However, whenever there...

  17. 47 CFR 32.3100 - Accumulated depreciation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....3100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... investment contained in Account 2001, Telecommunications Plant in Service. (b) This account shall be credited... plant in service. (Note also Account 3300, Accumulated depreciation—nonoperating.) (c) At the time of...

  18. 47 CFR 32.3100 - Accumulated depreciation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ....3100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... investment contained in Account 2001, Telecommunications Plant in Service. (b) This account shall be credited... plant in service. (Note also Account 3300, Accumulated depreciation—nonoperating.) (c) At the time of...

  19. A record of planet migration in the main asteroid belt.

    PubMed

    Minton, David A; Malhotra, Renu

    2009-02-26

    The main asteroid belt lies between the orbits of Mars and Jupiter, but the region is not uniformly filled with asteroids. There are gaps, known as the Kirkwood gaps, in distinct locations that are associated with orbital resonances with the giant planets; asteroids placed in these locations will follow chaotic orbits and be removed. Here we show that the observed distribution of main belt asteroids does not fill uniformly even those regions that are dynamically stable over the age of the Solar System. We find a pattern of excess depletion of asteroids, particularly just outward of the Kirkwood gaps associated with the 5:2, the 7:3 and the 2:1 Jovian resonances. These features are not accounted for by planetary perturbations in the current structure of the Solar System, but are consistent with dynamical ejection of asteroids by the sweeping of gravitational resonances during the migration of Jupiter and Saturn approximately 4 Gyr ago.

  20. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Budgeting, funding, and accounting. 600... Councils § 600.125 Budgeting, funding, and accounting. Link to an amendment published at 75 FR 59150, Sept... Budgeting, funding, and accounting. (a) Council grant activities are governed by 15 CFR part 14 (Uniform...

  1. 10 CFR 600.222 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply with... OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative...) Applicable cost principles. For each kind of organization, there is a set of Federal principles for...

  2. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  3. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  4. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  5. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  6. 46 CFR 232.2 - General instructions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.2 General instructions. (a) Use of generally... interpretation letter. (2) A contractor who has a question of financial accounting or reporting procedure pending... accepted accounting principles (promulgated by the Financial Accounting Standards Board of the American...

  7. The Validity of Uniform Chart of Accounts as a Measure of Resource Consumption at the Patient Level.

    DTIC Science & Technology

    1984-05-20

    required to meet the projected rates of demand based on the DIE case-mix concept . However, this is futuristic and the concern of today’s military...on the DRG case-mix concept . However, ihis is futuristic and the concern of today’s military health care manager is with the Uniform Chart of Accounts...product of a healthcare institution. This concept is vastly different from the one which considers the proxy measure of the number of institutional

  8. Characterizing Non-Uniformity of Performance of Thin-Film Solar Cells

    NASA Technical Reports Server (NTRS)

    Clark, Eric B. (Technical Monitor); Lush, Gregory B.

    2003-01-01

    Thin-film Solar Cells are being actively studied for terrestrial and space applications because of their potential to provide low-cost, lightweight, and flexible electric power system. Currently, thin-film solar cell performance is limited partially by the nonuniformity of performance that they typically exhibit. This nonuniformity of performance necessitates more detailed characterization techniques than the well-known macroscopic measurements such as current-voltage and efficiency. This project seeks to explore methods of characterization that take into account the spatial nonuniformity of thin-film solar cells. In this presentation we show results of electroluminescence images, short-circuit maps, and Kelvin Probe maps. All these mapping characterization and analysis tools show that the non-uniformities can correlated with device performance and efficiency.

  9. Introduction of External, Independent Testing in "New Countries": Successes and Defeats of the Introduction of Modern Educational Assessment Techniques in Former Soviet and Socialist Countries

    ERIC Educational Resources Information Center

    Bakker, Steven

    2012-01-01

    A particular trait of the educational system under socialist reign was accountability at the input side--appropriate facilities, centrally decided curriculum, approved text-books, and uniformly trained teachers--but no control on the output. It was simply assumed that it met the agreed standards, which was, in turn, proven by the statistics…

  10. 43 CFR 12.62 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for Grants and Cooperative... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

  11. 12 CFR Part 745 - SHARE INSURANCE AND APPENDIX

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 745.9-2 Retirement and other employee benefit plan accounts. 745.10 Accounts held by government... servicing accounts. (b) Funds held by a guardian, custodian, or conservator for the benefit of his ward or for the benefit of a minor under a Uniform Gifts to Minors Act and deposited in one or more accounts...

  12. 43 CFR 12.927 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 CFR part 31, Contract Principles and Procedures or uniform cost accounting standards that comply... COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for Grants and Agreements... Circular A-87, Cost Principles for State and Local Governments. Non-profit organization OMB Circular A-122...

  13. Model Legislation for GAAP and GASB.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1987-01-01

    The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

  14. A Study to Develop an Implementation Plan for a Centralized Materiel Management System at the US Army Medical Department Activity, Ft. Sill, OK

    DTIC Science & Technology

    1986-08-01

    provide consumable medical and surgical supplies to patient care areas. In an environment of limited resources, the supply system uti - lized by the Fort... uti - lizing the Uniform Chart of Accounts in the Comptroller Division to get a list of cost centers, then cross-referencing this list 28 with the...ACTIVE-AISLE track can be utilized in the new facility, or, if ample space is available, the shelving could be uti - lized without the track with the

  15. 78 FR 46325 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-31

    ... to facilitate informed decision making regarding deposit accounts offered at depository institutions... information, such as account numbers or social security numbers, should not be included. FOR FURTHER... consumer ability to make informed decisions regarding deposit accounts by requiring uniformity in the...

  16. A Process Analysis of the Uniform Chart of Accounts Personnel Utilization System

    DTIC Science & Technology

    2002-04-23

    business practices is evolving rapidly. The ever- changing health care environment requires all providers to be familiar with the costs of each...advised the standardization of the data used to develop them as well as the formulas for calculating them. These changes mostly related to workload...can also be used to determine site-specific capabilities and to identify potential areas for inter - service support of workload through sharing of

  17. Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

    ERIC Educational Resources Information Center

    Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

    2010-01-01

    Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

  18. 12 CFR Part 745 - SHARE INSURANCE AND APPENDIX

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... 745.9-2 Retirement and other employee benefit plan accounts. 745.10 Accounts held by government... conservator for the benefit of his ward or for the benefit of a minor under a Uniform Gifts to Minors Act and... account naming a pet as beneficiary with a balance of $100,000. A also has an individual account at the...

  19. Acoustic power balance in lined ducts

    NASA Technical Reports Server (NTRS)

    Eversman, W.

    1979-01-01

    It is shown that the two common definitions of acoustic energy density and intensity in uniform unlined ducts carrying uniform flow are compatible to the extent that both energy densities can be used in an appropriate variational principle to derive the convected wave equation. When the duct walls are lined both energy densities must be modified to account for the wall energy density. This results in a new energy conservation equation which utilizes a modified definition of axial power and accounts for wall dissipation. Computations in specific cases demonstrate the validity of the modified acoustic energy relation.

  20. Automated Simultaneous Assembly for Multistage Testing

    ERIC Educational Resources Information Center

    Breithaupt, Krista; Ariel, Adelaide; Veldkamp, Bernard P.

    2005-01-01

    This article offers some solutions used in the assembly of the computerized Uniform Certified Public Accountancy (CPA) licensing examination as practical alternatives for operational programs producing large numbers of forms. The Uniform CPA examination was offered as an adaptive multistage test (MST) beginning in April of 2004. Examples of…

  1. Creating financial transparency in public health: examining best practices of system partners.

    PubMed

    Honoré, Peggy A; Clarke, Richard L; Mead, Dean Michael; Menditto, Susan M

    2007-01-01

    Financial transparency is based on concepts for valid, standardized information that is readily accessible and routinely disseminated to stakeholders. While Congress and others continuously ask for an accounting of public health investments, transparency remains an ignored concept. The objective of this study was to examine financial transparency practices in other industries considered as part of the public health system. Key informants, regarded as financial experts on the operations of hospitals, school systems, and higher education, were a primary source of information. Principal findings were that system partners have espoused some concepts for financial transparency beginning in the early 20th century--signifying an 80-year implementation gap for public health. Critical features that promote accountability included standardized data collection methods and infrastructures, uniform practices for quantitative analysis of financial performance, and credentialing of the financial management workforce. Recommendations are offered on the basis of these findings to aid public health to close this gap by framing a movement toward transparency.

  2. Kaon Condensation and the Non-Uniform Nuclear Matter

    NASA Astrophysics Data System (ADS)

    Maruyama, Toshiki; Tatsumi, Toshitaka; Voskresensky, Dmitri N.; Tanigawa, Tomonori; Chiba, Satoshi

    2004-04-01

    Non-uniform structures of nuclear matter are studied in a wide density-range. Using the density functional theory with a relativistic mean-field model, we examine non-uniform structures at sub-nuclear densities (nuclear "pastas") and at high densities, where kaon condensate is expected. We try to give a unified view about the change of the matter structure as density increases, carefully taking into account the Coulomb screening effects from the viewpoint of first-order phase transition.

  3. Interconnecting heterogeneous database management systems

    NASA Technical Reports Server (NTRS)

    Gligor, V. D.; Luckenbaugh, G. L.

    1984-01-01

    It is pointed out that there is still a great need for the development of improved communication between remote, heterogeneous database management systems (DBMS). Problems regarding the effective communication between distributed DBMSs are primarily related to significant differences between local data managers, local data models and representations, and local transaction managers. A system of interconnected DBMSs which exhibit such differences is called a network of distributed, heterogeneous DBMSs. In order to achieve effective interconnection of remote, heterogeneous DBMSs, the users must have uniform, integrated access to the different DBMs. The present investigation is mainly concerned with an analysis of the existing approaches to interconnecting heterogeneous DBMSs, taking into account four experimental DBMS projects.

  4. Analytical modeling of large amplitude free vibration of non-uniform beams carrying a both transversely and axially eccentric tip mass

    NASA Astrophysics Data System (ADS)

    Malaeke, Hasan; Moeenfard, Hamid

    2016-03-01

    The objective of this paper is to study large amplitude flexural-extensional free vibration of non-uniform cantilever beams carrying a both transversely and axially eccentric tip mass. The effects of variable axial force is also taken into account. Hamilton's principle is utilized to obtain the partial differential equations governing the nonlinear vibration of the system as well as the corresponding boundary conditions. A numerical finite difference scheme is proposed to find the natural frequencies and mode shapes of the system which is validated specifically for a beam with linearly varying cross section. Using a single mode approximation in conjunction with the Lagrange method, the governing equations are reduced to a set of two nonlinear ordinary differential equations in terms of end displacement components of the beam which are coupled due to the presence of the transverse eccentricity. These temporal coupled equations are then solved analytically using the multiple time scales perturbation technique. The obtained analytical results are compared with the numerical ones and excellent agreement is observed. The qualitative and quantitative knowledge resulting from this research is expected to enable the study of the effects of eccentric tip mass and non-uniformity on the large amplitude flexural-extensional vibration of beams for improved dynamic performance.

  5. Channel flow and trichloroethylene treatment in a partly iron-filled fracture: experimental and model results.

    PubMed

    Cai, Zuansi; Merly, Corrine; Thomson, Neil R; Wilson, Ryan D; Lerner, David N

    2007-08-15

    Technical developments have now made it possible to emplace granular zero-valent iron (Fe(0)) in fractured media to create a Fe(0) fracture reactive barrier (Fe(0) FRB) for the treatment of contaminated groundwater. To evaluate this concept, we conducted a laboratory experiment in which trichloroethylene (TCE) contaminated water was flushed through a single uniform fracture created between two sandstone blocks. This fracture was partly filled with what was intended to be a uniform thickness of iron. Partial treatment of TCE by iron demonstrated that the concept of a Fe(0) FRB is practical, but was less than anticipated for an iron layer of uniform thickness. When the experiment was disassembled, evidence of discrete channelised flow was noted and attributed to imperfect placement of the iron. To evaluate the effect of the channel flow, an explicit Channel Model was developed that simplifies this complex flow regime into a conceptualised set of uniform and parallel channels. The mathematical representation of this conceptualisation directly accounts for (i) flow channels and immobile fluid arising from the non-uniform iron placement, (ii) mass transfer from the open fracture to iron and immobile fluid regions, and (iii) degradation in the iron regions. A favourable comparison between laboratory data and the results from the developed mathematical model suggests that the model is capable of representing TCE degradation in fractures with non-uniform iron placement. In order to apply this Channel Model concept to a Fe(0) FRB system, a simplified, or implicit, Lumped Channel Model was developed where the physical and chemical processes in the iron layer and immobile fluid regions are captured by a first-order lumped rate parameter. The performance of this Lumped Channel Model was compared to laboratory data, and benchmarked against the Channel Model. The advantages of the Lumped Channel Model are that the degradation of TCE in the system is represented by a first-order parameter that can be used directly in readily available numerical simulators.

  6. Channel flow and trichloroethylene treatment in a partly iron-filled fracture: Experimental and model results

    NASA Astrophysics Data System (ADS)

    Cai, Zuansi; Merly, Corrine; Thomson, Neil R.; Wilson, Ryan D.; Lerner, David N.

    2007-08-01

    Technical developments have now made it possible to emplace granular zero-valent iron (Fe 0) in fractured media to create a Fe 0 fracture reactive barrier (Fe 0 FRB) for the treatment of contaminated groundwater. To evaluate this concept, we conducted a laboratory experiment in which trichloroethylene (TCE) contaminated water was flushed through a single uniform fracture created between two sandstone blocks. This fracture was partly filled with what was intended to be a uniform thickness of iron. Partial treatment of TCE by iron demonstrated that the concept of a Fe 0 FRB is practical, but was less than anticipated for an iron layer of uniform thickness. When the experiment was disassembled, evidence of discrete channelised flow was noted and attributed to imperfect placement of the iron. To evaluate the effect of the channel flow, an explicit Channel Model was developed that simplifies this complex flow regime into a conceptualised set of uniform and parallel channels. The mathematical representation of this conceptualisation directly accounts for (i) flow channels and immobile fluid arising from the non-uniform iron placement, (ii) mass transfer from the open fracture to iron and immobile fluid regions, and (iii) degradation in the iron regions. A favourable comparison between laboratory data and the results from the developed mathematical model suggests that the model is capable of representing TCE degradation in fractures with non-uniform iron placement. In order to apply this Channel Model concept to a Fe 0 FRB system, a simplified, or implicit, Lumped Channel Model was developed where the physical and chemical processes in the iron layer and immobile fluid regions are captured by a first-order lumped rate parameter. The performance of this Lumped Channel Model was compared to laboratory data, and benchmarked against the Channel Model. The advantages of the Lumped Channel Model are that the degradation of TCE in the system is represented by a first-order parameter that can be used directly in readily available numerical simulators.

  7. DOE Office of Scientific and Technical Information (OSTI.GOV)

    Li, Li; Gu, Chun; Xu, Lixin, E-mail: xulixin@ustc.edu.cn

    The self-adapting algorithms are improved to optimize a beam configuration in the direct drive laser fusion system with the solid state lasers. A configuration of 32 laser beams is proposed for achieving a high uniformity illumination, with a root-mean-square deviation at 10{sup −4} level. In our optimization, the parameters such as beam number, beam arrangement, and beam intensity profile are taken into account. The illumination uniformity robustness versus the parameters such as intensity profile deviations, power imbalance, intensity profile noise, the pointing error, and the target position error is also discussed. In this study, the model is assumed a solid-spheremore » illumination, and refraction effects of incident light on the corona are not considered. Our results may have a potential application in the design of the direct-drive laser fusion of the Shen Guang-II Upgrading facility (SG-II-U, China).« less

  8. Higher Education Accounting Manual. Utah Coordinating Council of Higher Education.

    ERIC Educational Resources Information Center

    Utah State Coordinating Council of Higher Education, Salt Lake City.

    Recognition of a critical need for accurate and detailed information to refine the process of budgeting funds for higher education in Utah led to the preparation of this accounting manual for universities and colleges in the state. The manual presents guidelines for the uniform accounting and reporting of financial and statistical data, and is…

  9. Assessment of CPA Candidates' Education: Part Two

    ERIC Educational Resources Information Center

    Giffin, Richard B.; Geddie, Mary; Moser, Ernest; Griffin, B. Wynne

    2012-01-01

    This paper is the second of a two part study comparing The Sixth Edition of the Uniform Accountancy Act as prepared and adopted by the National Association of State Boards of Accountancy (NASBA)with the actual regulatory practice of the various jurisdictional boards of accountancy in place just prior to the release of the most recent NASBA…

  10. Uniform-related infection control practices of dental students

    PubMed Central

    Aljohani, Yazan; Almutadares, Mohammed; Alfaifi, Khalid; El Madhoun, Mona; Albahiti, Maysoon H; Al-Hazmi, Nadia

    2017-01-01

    Background Uniform-related infection control practices are sometimes overlooked and underemphasized. In Saudi Arabia, personal protective equipment must meet global standards for infection control, but the country’s Islamic legislature also needs to be taken into account. Aim To assess uniform-related infection control practices of a group of dental students in a dental school in Saudi Arabia and compare the results with existing literature related to cross-contamination through uniforms in the dental field. Method A questionnaire was formulated and distributed to dental students at King Abdulaziz University Faculty of Dentistry in Jeddah, Saudi Arabia, which queried the students about their uniform-related infection control practices and their methods and frequency of laundering and sanitizing their uniforms, footwear, and name tags. Results There is a significant difference between genders with regard to daily uniform habits. The frequency of uniform washing was below the standard and almost 30% of students were not aware of how their uniforms are washed. Added to this, there is no consensus on a unified uniform for male and female students. Conclusion Information on preventing cross-contamination through wearing uniforms must be supplied, reinforced, and emphasized while taking into consideration the cultural needs of the Saudi society. PMID:28490894

  11. Accounting For Compressibility In Viscous Flow In Pipes

    NASA Technical Reports Server (NTRS)

    Steinle, Frank W.; Gee, Ken; Murthy, Sreedhara V.

    1991-01-01

    Method developed to account for effects of compressibility in viscous flows through long, circular pipes of uniform diameter. Based on approximation of variations in density and velocity across pipe cross section by profile equations developed for boundary-layer flow between flat plates.

  12. Orbital Motion of Electrically Charged Spheres in Microgravity

    ERIC Educational Resources Information Center

    Banerjee, Shubho; Andring, Kevin; Campbell, Desmond; Janeski, John; Keedy, Daniel; Quinn, Sean; Hoffmeister, Brent

    2008-01-01

    The similar mathematical forms of Coulomb's law and Newton's law of gravitation suggest that two uniformly charged spheres should be able to orbit each other just as two uniform spheres of mass are known to do. In this paper we describe an experiment that we performed to demonstrate such an orbit. This is the first published account of a…

  13. Analysis and implementation of the foveated vision of the raptor eye

    NASA Astrophysics Data System (ADS)

    Long, Aaron D.; Narayanan, Ram M.; Kane, Timothy J.; Rice, Terence F.; Tauber, Michael J.

    2016-05-01

    A foveated optical system has non-uniform resolution across its field of view. Typically, the resolution of such a lens is peaked in the center region of field of view, such as in the human eye. In biological systems this is often a result of localized depressions on the retina called foveae. Birds of prey, or raptors, have two foveae in each eye, each of which accounts for a localized region of high magnification within the raptor's field of view. This paper presents an analysis of the bifoveated vision of raptors and presents a method whereby this unique optical characteristic may be achieved in an optical system using freeform optics and aberration correction techniques.

  14. NATIONAL SCIENCE FOUNDATION. Preliminary Observations on Indirect Costs for Research

    DTIC Science & Technology

    2017-05-24

    576T United States Government Accountability Office United States Government Accountability Office Highlights of GAO-17-576T, a...administration, and accounting . To be reimbursed for indirect costs, organizations must properly identify and claim reimbursement for these costs in...accordance with applicable federal guidance. The Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles , and Audit

  15. Accounting for Independent Schools.

    ERIC Educational Resources Information Center

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  16. 7 CFR 3015.11 - Separate bank accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Separate bank accounts. 3015.11 Section 3015.11 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Cash Depositories § 3015.11 Separate bank...

  17. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death..., with the following exceptions: (a) Separate accounts. To designate a beneficiary for a TSP death...

  18. 75 FR 44065 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-28

    ... Benefits AGENCY: Federal Retirement Thrift Investment Board. ACTION: Final rule. SUMMARY: The Federal Retirement Thrift Investment Board (Agency) is making several changes to its death benefits regulations. In... both accounts. The Agency is also amending its death benefit regulations to allow participants to...

  19. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death... a service member account contains combat zone contributions, the death benefit payment will be made...

  20. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death... a service member account contains combat zone contributions, the death benefit payment will be made...

  1. Limitations of the commonly used simplified laterally uniform optical fiber probe-tissue interface in Monte Carlo simulations of diffuse reflectance

    PubMed Central

    Naglič, Peter; Pernuš, Franjo; Likar, Boštjan; Bürmen, Miran

    2015-01-01

    Light propagation models often simplify the interface between the optical fiber probe tip and tissue to a laterally uniform boundary with mismatched refractive indices. Such simplification neglects the precise optical properties of the commonly used probe tip materials, e.g. stainless steel or black epoxy. In this paper, we investigate the limitations of the laterally uniform probe-tissue interface in Monte Carlo simulations of diffuse reflectance. In comparison to a realistic probe-tissue interface that accounts for the layout and properties of the probe tip materials, the simplified laterally uniform interface is shown to introduce significant errors into the simulated diffuse reflectance. PMID:26504647

  2. Multiphysics Model of Palladium Hydride Isotope Exchange Accounting for Higher Dimensionality

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Gharagozloo, Patricia E.; Eliassi, Mehdi; Bon, Bradley Luis

    2015-03-01

    This report summarizes computational model developm ent and simulations results for a series of isotope exchange dynamics experiments i ncluding long and thin isothermal beds similar to the Foltz and Melius beds and a lar ger non-isothermal experiment on the NENG7 test bed. The multiphysics 2D axi-symmetr ic model simulates the temperature and pressure dependent exchange reactio n kinetics, pressure and isotope dependent stoichiometry, heat generation from the r eaction, reacting gas flow through porous media, and non-uniformities in the bed perme ability. The new model is now able to replicate the curved reaction front and asy mmetry of themore » exit gas mass fractions over time. The improved understanding of the exchange process and its dependence on the non-uniform bed properties and te mperatures in these larger systems is critical to the future design of such sy stems.« less

  3. Analysis and correction of gradient nonlinearity bias in apparent diffusion coefficient measurements.

    PubMed

    Malyarenko, Dariya I; Ross, Brian D; Chenevert, Thomas L

    2014-03-01

    Gradient nonlinearity of MRI systems leads to spatially dependent b-values and consequently high non-uniformity errors (10-20%) in apparent diffusion coefficient (ADC) measurements over clinically relevant field-of-views. This work seeks practical correction procedure that effectively reduces observed ADC bias for media of arbitrary anisotropy in the fewest measurements. All-inclusive bias analysis considers spatial and time-domain cross-terms for diffusion and imaging gradients. The proposed correction is based on rotation of the gradient nonlinearity tensor into the diffusion gradient frame where spatial bias of b-matrix can be approximated by its Euclidean norm. Correction efficiency of the proposed procedure is numerically evaluated for a range of model diffusion tensor anisotropies and orientations. Spatial dependence of nonlinearity correction terms accounts for the bulk (75-95%) of ADC bias for FA = 0.3-0.9. Residual ADC non-uniformity errors are amplified for anisotropic diffusion. This approximation obviates need for full diffusion tensor measurement and diagonalization to derive a corrected ADC. Practical scenarios are outlined for implementation of the correction on clinical MRI systems. The proposed simplified correction algorithm appears sufficient to control ADC non-uniformity errors in clinical studies using three orthogonal diffusion measurements. The most efficient reduction of ADC bias for anisotropic medium is achieved with non-lab-based diffusion gradients. Copyright © 2013 Wiley Periodicals, Inc.

  4. Analysis and correction of gradient nonlinearity bias in ADC measurements

    PubMed Central

    Malyarenko, Dariya I.; Ross, Brian D.; Chenevert, Thomas L.

    2013-01-01

    Purpose Gradient nonlinearity of MRI systems leads to spatially-dependent b-values and consequently high non-uniformity errors (10–20%) in ADC measurements over clinically relevant field-of-views. This work seeks practical correction procedure that effectively reduces observed ADC bias for media of arbitrary anisotropy in the fewest measurements. Methods All-inclusive bias analysis considers spatial and time-domain cross-terms for diffusion and imaging gradients. The proposed correction is based on rotation of the gradient nonlinearity tensor into the diffusion gradient frame where spatial bias of b-matrix can be approximated by its Euclidean norm. Correction efficiency of the proposed procedure is numerically evaluated for a range of model diffusion tensor anisotropies and orientations. Results Spatial dependence of nonlinearity correction terms accounts for the bulk (75–95%) of ADC bias for FA = 0.3–0.9. Residual ADC non-uniformity errors are amplified for anisotropic diffusion. This approximation obviates need for full diffusion tensor measurement and diagonalization to derive a corrected ADC. Practical scenarios are outlined for implementation of the correction on clinical MRI systems. Conclusions The proposed simplified correction algorithm appears sufficient to control ADC non-uniformity errors in clinical studies using three orthogonal diffusion measurements. The most efficient reduction of ADC bias for anisotropic medium is achieved with non-lab-based diffusion gradients. PMID:23794533

  5. Disease spread across multiple scales in a spatial hierarchy: effect of host spatial structure and of inoculum quantity and distribution.

    PubMed

    Gosme, Marie; Lucas, Philippe

    2009-07-01

    Spatial patterns of both the host and the disease influence disease spread and crop losses. Therefore, the manipulation of these patterns might help improve control strategies. Considering disease spread across multiple scales in a spatial hierarchy allows one to capture important features of epidemics developing in space without using explicitly spatialized variables. Thus, if the system under study is composed of roots, plants, and planting hills, the effect of host spatial pattern can be studied by varying the number of plants per planting hill. A simulation model based on hierarchy theory was used to simulate the effects of large versus small planting hills, low versus high level of initial infections, and aggregated versus uniform distribution of initial infections. The results showed that aggregating the initially infected plants always resulted in slower epidemics than spreading out the initial infections uniformly. Simulation results also showed that, in most cases, disease epidemics were slower in the case of large host aggregates (100 plants/hill) than with smaller aggregates (25 plants/hill), except when the initially infected plants were both numerous and spread out uniformly. The optimal strategy for disease control depends on several factors, including initial conditions. More importantly, the model offers a framework to account for the interplay between the spatial characteristics of the system, rates of infection, and aggregation of the disease.

  6. Analytical solutions to non-Fickian subsurface dispersion in uniform groundwater flow

    USGS Publications Warehouse

    Zou, S.; Xia, J.; Koussis, Antonis D.

    1996-01-01

    Analytical solutions are obtained by the Fourier transform technique for the one-, two-, and three-dimensional transport of a conservative solute injected instantaneously in a uniform groundwater flow. These solutions account for dispersive non-linearity caused by the heterogeneity of the hydraulic properties of aquifer systems and can be used as building blocks to construct solutions by convolution (principle of superposition) for source conditions other than slug injection. The dispersivity is assumed to vary parabolically with time and is thus constant for the entire system at any given time. Two approaches for estimating time-dependent dispersion parameters are developed for two-dimensional plumes. They both require minimal field tracer test data and, therefore, represent useful tools for assessing real-world aquifer contamination sites. The first approach requires mapped plume-area measurements at two specific times after the tracer injection. The second approach requires concentration-versus-time data from two sampling wells through which the plume passes. Detailed examples and comparisons with other procedures show that the methods presented herein are sufficiently accurate and easier to use than other available methods.

  7. Report of the Joint Accounting Group.

    ERIC Educational Resources Information Center

    Western Interstate Commission for Higher Education, Boulder, CO. National Center for Higher Education Management Systems.

    The Joint Accounting Group (JAG) has as its primary goal to develop a capability to provide uniform transactional finance data at the institutional level. Such data should effectively meet the needs of public reporting, institutional financial management, and program planning. The group believes that the attainment of this goal requires uniformly…

  8. 5 CFR 1604.9 - Court orders and legal processes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Court orders and legal processes. 1604.9 Section 1604.9 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.9 Court orders and legal processes. A TSP account can be divided in an action for divorce...

  9. MO-FG-CAMPUS-IeP1-04: Kerma Area Product Calculation for Non-Uniform X-Ray Fields Using a Skin Dose Tracking System

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Vijayan, S; Xiong, Z; Rudin, S

    Purpose: The functionality of the Dose-Tracking System (DTS) has been expanded to include the calculation of the Kerma-Area Product (KAP) for non-uniform x-ray fields such as result from the use of compensation filters during fluoroscopic procedures Methods: The DTS calculates skin dose during fluoroscopic interventions and provides a color-coded dose map on a patient-graphic model. The KAP is the integral of air kerma over the x-ray field and is usually measured with a transmission-ionization chamber that intercepts the entire x-ray beam. The DTS has been modified to determine KAP when there are beam non-uniformities that can be modeled. For example,more » the DTS includes models of the three compensation filters with tapered edges located in the collimator assembly of the Toshiba Infinix fluoroscopic C-Arm and can track their movement. To determine the air kerma after the filters, DTS includes transmission factors for the compensation filters as a function of kVp and beam filtration. A virtual KAP dosimeter is simulated in the DTS by an array of graphic vertices; the air kerma at each vertex is corrected by the field non-uniformity, which in this case is the attenuation factor for those rays which pass through the filter. The products of individual vertex air-kerma values for all vertices within the beam times the effective-area-per-vertex are summed for each x-ray pulse to yield the KAP per pulse and the cumulative KAP for the procedure is then calculated. Results: The KAP values estimated by DTS with the compensation filter inserted into the x-ray field agree within ± 6% with the values displayed on the fluoroscopy unit monitor, which are measured with a transmission chamber. Conclusion: The DTS can account for field non-uniformities such as result from the use of compensation filters in calculating KAP and can obviate the need for a KAP transmission ionization chamber. Partial support from NIH Grant R01-EB002873 and Toshiba Medical Systems Corp.« less

  10. Effects of turbulence on mixed-phase deep convective clouds under different basic-state winds and aerosol concentrations

    NASA Astrophysics Data System (ADS)

    Lee, Hyunho; Baik, Jong-Jin; Han, Ji-Young

    2014-12-01

    The effects of turbulence-induced collision enhancement (TICE) on mixed-phase deep convective clouds are numerically investigated using a 2-D cloud model with bin microphysics for uniform and sheared basic-state wind profiles and different aerosol concentrations. Graupel particles account for the most of the cloud mass in all simulation cases. In the uniform basic-state wind cases, graupel particles with moderate sizes account for some of the total graupel mass in the cases with TICE, whereas graupel particles with large sizes account for almost all the total graupel mass in the cases without TICE. This is because the growth of ice crystals into small graupel particles is enhanced due to TICE. The changes in the size distributions of graupel particles due to TICE result in a decrease in the mass-averaged mean terminal velocity of graupel particles. Therefore, the downward flux of graupel mass, and thus the melting of graupel particles, is reduced due to TICE, leading to a decrease in the amount of surface precipitation. Moreover, under the low aerosol concentration, TICE increases the sublimation of ice particles, consequently playing a partial role in reducing the amount of surface precipitation. The effects of TICE are less pronounced in the sheared basic-state wind cases than in the uniform basic-state wind cases because the number of ice crystals is much smaller in the sheared basic-state wind cases than in the uniform basic-state wind cases. Thus, the size distributions of graupel particles in the cases with and without TICE show little difference.

  11. Three-phase boundary length in solid-oxide fuel cells: A mathematical model

    NASA Astrophysics Data System (ADS)

    Janardhanan, Vinod M.; Heuveline, Vincent; Deutschmann, Olaf

    A mathematical model to calculate the volume specific three-phase boundary length in the porous composite electrodes of solid-oxide fuel cell is presented. The model is exclusively based on geometrical considerations accounting for porosity, particle diameter, particle size distribution, and solids phase distribution. Results are presented for uniform particle size distribution as well as for non-uniform particle size distribution.

  12. Postbuckling of magneto-electro-elastic CNT-MT composite nanotubes resting on a nonlinear elastic medium in a non-uniform thermal environment

    NASA Astrophysics Data System (ADS)

    Kamali, M.; Shamsi, M.; Saidi, A. R.

    2018-03-01

    As a first endeavor, the effect of nonlinear elastic foundation on the postbuckling behavior of smart magneto-electro-elastic (MEE) composite nanotubes is investigated. The composite nanotube is affected by a non-uniform thermal environment. A typical MEE composite nanotube consists of microtubules (MTs) and carbon nanotubes (CNTs) with a MEE cylindrical nanoshell for smart control. It is assumed that the nanoscale layers of the system are coupled by a polymer matrix or filament network depending on the application. In addition to thermal loads, magneto-electro-mechanical loads are applied to the composite nanostructure. Length scale effects are taken into account using the nonlocal elasticity theory. The principle of virtual work and von Karman's relations are used to derive the nonlinear governing differential equations of MEE CNT-MT nanotubes. Using Galerkin's method, nonlinear critical buckling loads are determined. Various types of non-uniform temperature distribution in the radial direction are considered. Finally, the effects of various parameters such as the nonlinear constant of elastic medium, thermal loading factor and small scale coefficient on the postbuckling of MEE CNT-MT nanotubes are studied.

  13. 48 CFR 9904.417-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... should be added to the construction-in-progress account in recognition of the cost of money related to... should be added to the construction-in-progress account in recognition of the cost of money while under... the costs were incurred at a fairly uniform rate throughout the period. Because of the pattern of cost...

  14. 75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... Services Accounts; Death Benefits; Thrift Savings Plan AGENCY: Federal Retirement Thrift Investment Board... Currently, a spouse beneficiary of a TSP participant must either transfer his or her TSP death benefit... spouse of a deceased participant to retain a lump sum death benefit payment in the TSP, subject to...

  15. Trading Quality across Borders: Colonial Discourse and International Quality Assurance Policies in Higher Education

    ERIC Educational Resources Information Center

    Blanco Ramírez, Gerardo

    2014-01-01

    Accountability and quality assurance have become central discourses in higher education policy throughout the world. However, accountability and quality assurance involve power and control. Practices and ideas about quality developed in the Global North are spreading rapidly across the Global South, leading to increased uniformity in the…

  16. Numerical modelling of needle-grid electrodes for negative surface corona charging system

    NASA Astrophysics Data System (ADS)

    Zhuang, Y.; Chen, G.; Rotaru, M.

    2011-08-01

    Surface potential decay measurement is a simple and low cost tool to examine electrical properties of insulation materials. During the corona charging stage, a needle-grid electrodes system is often used to achieve uniform charge distribution on the surface of the sample. In this paper, a model using COMSOL Multiphysics has been developed to simulate the gas discharge. A well-known hydrodynamic drift-diffusion model was used. The model consists of a set of continuity equations accounting for the movement, generation and loss of charge carriers (electrons, positive and negative ions) coupled with Poisson's equation to take into account the effect of space and surface charges on the electric field. Four models with the grid electrode in different positions and several mesh sizes are compared with a model that only has the needle electrode. The results for impulse current and surface charge density on the sample clearly show the effect of the extra grid electrode with various positions.

  17. High-performance object tracking and fixation with an online neural estimator.

    PubMed

    Kumarawadu, Sisil; Watanabe, Keigo; Lee, Tsu-Tian

    2007-02-01

    Vision-based target tracking and fixation to keep objects that move in three dimensions in view is important for many tasks in several fields including intelligent transportation systems and robotics. Much of the visual control literature has focused on the kinematics of visual control and ignored a number of significant dynamic control issues that limit performance. In line with this, this paper presents a neural network (NN)-based binocular tracking scheme for high-performance target tracking and fixation with minimum sensory information. The procedure allows the designer to take into account the physical (Lagrangian dynamics) properties of the vision system in the control law. The design objective is to synthesize a binocular tracking controller that explicitly takes the systems dynamics into account, yet needs no knowledge of dynamic nonlinearities and joint velocity sensory information. The combined neurocontroller-observer scheme can guarantee the uniform ultimate bounds of the tracking, observer, and NN weight estimation errors under fairly general conditions on the controller-observer gains. The controller is tested and verified via simulation tests in the presence of severe target motion changes.

  18. States to Face Uniform Rules on Grad Data: Spellings to Propose Formula; Extent of Mandates Unclear

    ERIC Educational Resources Information Center

    Hoff, David J.

    2008-01-01

    This article reports on plans by the Bush administration to set a uniform way for states to calculate and report their graduation rates, which could make it harder for high schools to avoid accountability measures under the No Child Left Behind Act. In the U.S. Department of Education's latest move to refine the implementation of the NCLB law,…

  19. Student Achievement at CCCU-Member Colleges: A Comparison of CCCU Students' Outcomes on the Uniform CPA Exam to Students' Outcomes at AACSB and Other Institutions of Higher Education

    ERIC Educational Resources Information Center

    Hahn, William; Fairchild, Chris; Childs, R. Joseph

    2015-01-01

    This study investigated differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between candidates who graduated from Council for Christian Colleges & Universities member schools (CCCU-member) and candidates who graduated from institutions that are not CCCU members. The data set included 1,131 institutions (72,453…

  20. An approach for drag correction based on the local heterogeneity for gas-solid flows

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Li, Tingwen; Wang, Limin; Rogers, William

    2016-09-22

    The drag models typically used for gas-solids interaction are mainly developed based on homogeneous systems of flow passing fixed particle assembly. It has been shown that the heterogeneous structures, i.e., clusters and bubbles in fluidized beds, need to be resolved to account for their effect in the numerical simulations. Since the heterogeneity is essentially captured through the local concentration gradient in the computational cells, this study proposes a simple approach to account for the non-uniformity of solids spatial distribution inside a computational cell and its effect on the interaction between gas and solid phases. Finally, to validate this approach, themore » predicted drag coefficient has been compared to the results from direct numerical simulations. In addition, the need to account for this type of heterogeneity is discussed for a periodic riser flow simulation with highly resolved numerical grids and the impact of the proposed correction for drag is demonstrated.« less

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