This includes accrual adjustments of $ 6.2 billion, primarily related to veterans» benefits.
The latter
includes an accrual adjustment of $ 1.4 billion which will only be recognized at the end of the fiscal year.
This increase is due primarily to increased promotional activities, including commercial spend for anticipated expansion following successful REDUCE - IT results, and increased co-promotion fees,
including an accrual for co-promotion tail payments as well as an increase in co-promotion fees calculated on increased gross margin resulting from higher net product revenue.
Retirement pay often
includes accruals for unused sick time and other incentives.
We also are committed to supporting many of the local organizations right in our community
including the Accrual - Hartford Fair, Licking Heights Athletic Boosters, Lungevity Golf sponsorship, Granville 4th of July, Hopewell Credit Union Car Show, and PICCA Scramble for Shelter.
For information about rates, fees, the Annual Fee, other costs and the rewards program rules (
including accrual rate, awards, etc.) and benefits associated with the use of these credit card programs, please see the terms and conditions for each of the three card offers: Mastercard Titanium Card Terms and Conditions, Mastercard Black Card Terms and Conditions and Mastercard Gold Card Terms and Conditions.
For information about rates, fees, the Annual Fee, other costs and the rewards program rules (
including accrual rate, awards, etc.) and benefits associated with the use of these credit card programs, please see the terms and conditions for each of the three card offers: Mastercard Titanium Card Terms and Conditions, Mastercard Black Card Terms and Conditions and Mastercard Gold Card Terms and Conditions.
The MileagePlus program,
including accruals, awards and bonus mile offers is subject to change without notice.
All participation in the World of Hyatt program,
including accrual and redemption of points and awards and receipt of membership benefits, is subject to the terms and conditions of the World of Hyatt program.
The MileagePlus programme,
including accruals, awards and bonus award miles offers, is subject to change without notice.
A dismissed employee could sign a release and accept a severance arrangement that doesn't
include the accrual of pension benefits through the period of common law notice (as long as all statutory obligations are met).
Handle analytical and administrative Operations support and provide a variety of duties that
include accruals, template updates, actual reporting, invoice pulls and AFE turnaround reporting.
Direct monthly accounting functions,
including accruals, general ledger, balance sheet reconciliation, AR / AP and cash management — Presented the monthly / quarterly variances to the executive team
Not exact matches
Average recognized revenue per test was unchanged at $ 485; note that the prior period
included approximately $ 4.3 million, or $ 43 per test, related to the one - time impact of certain payers meeting the company's revenue recognition criteria for
accrual - basis revenue accounting
Current liabilities
include notes payable on lines of credit or other short - term loans, current maturities of long - term debt, accounts payable to trade creditors, accrued expenses and taxes (an
accrual is an expense such as the payroll that is due to employees for hours worked but has not been paid), and amounts due to stockholders.
In addition, the year - to - date results do not reflect the regular end - of - year adjustments, which
include final tax
accrual adjustments as well as estimates of the cost of liabilities incurred during the fiscal year but for which no payment has yet been made.
However,
included in the Budget forecast are a number of end - of - year
accruals amounting to $ 4.7 billion.
In the fall of 2010, the Government reached agreements with a number of bargaining agents, representing over 95,000 employees, which
included the elimination of the
accrual of severance benefits for resignation and retirement.
Accrual adjustments
include the value of liabilities incurred during the course of the fiscal year for which no settlement has been made.
The accounting basis is not the same — the Estimates are on a cash basis of accounting while the Budget is on an
accrual basis; the coverage is not the same — with the exception of the Guaranteed Income Supplement, tax expenditures are not
included in the Estimates; and the Estimates are on a net basis, netting off revenues against applicable spending, while the Budget is on a gross basis, recording such charges / fees as revenues.
Still to come are the end - of - year
accrual adjustments,
including the final estimates for tax revenues and valuations adjustments for assets and liabilities.
Examples
include: Company Match Dollars, Employer Tax Burden,
Accrual Dollars, Percentage Labor Distribution, Workers» Comp Hours and more.
Adjusted EPS is defined as diluted earnings per share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, and nonmonetary currency devaluation (e.g., remeasurement gains and losses), and
including when they occur, adjustments to reflect preferred stock dividend payments on an
accrual basis.
Adjusted EPS is defined as diluted earnings per share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, nonmonetary currency devaluation (e.g., remeasurement gains and losses), and U.S. Tax Reform, and
including when they occur, adjustments to reflect preferred stock dividend payments on an
accrual basis.
The modular system
includes transfers,
accruals and accounting, food production, clinical support, preventive maintenance and cleaning schedules by area.
Governor David Paterson recently signed into law CSEA - backed legislation to clarify that school district, and other local government workers,
including those employed by public benefit corporations, be granted time off with no charge to their
accruals for mammograms and prostate cancer tests.
The accounts should be prepared on an
accruals basis,
including adjustments for goods and services received or provided for which payment has not yet been made.
For use with the AQA Accounting (new spec) Revision of adjustments
include: prepayments,
accruals, depreciation, irrecoverable debts, doubtful debts, additional income and profit / loss on disposal of non-current assets
Revision of adjustments
include: prepayments,
accruals, depreciation, irrecoverable debts, doubtful debts, additional income and profit / loss on disposal of non-current assets
Key features of the reformed scheme
include: increase contributions paid by members of the scheme; switch from final salary, to Career Average Revalued Earnings (CARE); pre-retirement revaluation of earnings for CARE at CPI +1.6 per cent;
accrual rate of 1 / 57th of salary; and linking of the Normal Pension Age with the State Pension Age.
The Academies Financial Handbook of 2014 required a trust's internal control framework to
include preparation of timely monthly management accounts (
including income and expenditure reports on an
accruals basis, cash flow forecasts and balance sheets as appropriate).
Demonstrated outcomes of Check & Connect
include: increased attendance, persistence in school,
accrual of credits and school completion rates; and decreased truancy, tardies, behavioral referrals and dropout rates.
These
include interest rates, processing fees, the
accrual of interest while you're in school, add - on fees, deferment options, payment plans and other important factors.
Changes to the Points program may
include, but are not limited to, modifications that affect point
accrual and / or expiration of Points based on the point term, age and expiration date of the selected options (s).
When deciding upon an individual IDR plan, a borrower should carefully consider their personal circumstances,
including the trade - off between lowered payments and increased
accrual of interest, and solicit advice from their servicer.
Dividends have been
included on an
accrual basis.
This
includes AmeriCorps awards (awards, living allowances, and interest
accrual payments), as well as student grants and scholarships (only the amount that is taxable and was
included in AGI, such as the amount in excess of qualified higher education expenses).
I am assuming that general reserves
include net
accruals not yet paid as of 3/31/14, i.e. those liabilities showing on the company's 10Q 2014 balance sheet that have no offsetting assets associated with them.
If you are using an
accrual basis (meaning you account for revenue and expenses when they are earned rather ten when they are paid), then your income will
include all months where the house was occupied, whether it was paid or not.
The
accrual of miles and Premier qualifying credits, redemption of awards and provision of benefits through the United MileagePlus program,
including the Premier Program, are subject to change and are subject to the rules of the MileagePlus program.
Other downsides
include a $ 4.95 monthly maintenance charge, a $ 25 minimum opening balance and no interest
accrual on the account.
GFS also provides the Funds with accounting services,
including: (i) daily computation of net asset value; (ii) maintenance of security ledgers and books and records as required by the 1940 Act; (iii) production of a Fund's listing of portfolio securities and general ledger reports; (iv) reconciliation of accounting records; (v) calculation of yield and total return for a Fund; (vi) maintenance of certain books and records described in Rule 31a - 1 under the 1940 Act, and reconciliation of account information and balances among the Funds» custodian and Adviser; and (vii) monitoring and evaluation of daily income and expense
accruals, and sales and redemptions of shares of the Funds.
And in the past 2 years, despite other continuing write - downs & losses, the P&L
included an astounding EUR 65 million + in gains from legal claims, asset sales, contingent consideration & the release of prior
accruals / provisions!?
Weighted Average All - in - Yield
includes the amortization of deferred origination fees, loan origination costs and
accrual of both extension and exit fees.
Features
include current interest rate, next
accrual date, final maturity date, year - to - date interest earned, and previous rates and values dating as far back as January 1996.
* Ticket price eligible for mileage
accrual includes base fare and carrier - imposed surcharges, but excludes government - imposed taxes and fees.
For information about rates, fees, the annual fee, other costs, the reward program rules (
including cash back
accrual rate, cash back awards, etc. points
accrual rate, points awards, etc.) and benefits associated with the use of the credit card program, please see the Terms and Conditions.
MileagePlus rules: The
accrual of miles and Premier ® qualifying credits, redemption of awards and provision of benefits through the United MileagePlus program,
including the Premier Program, are subject to change and are subject to the rules of the MileagePlus program.
Selected participating hotels may omit, for purposes of point
accrual, incidental charges or charges to the Member's room for non-affiliated hotel entities which are not owned and / or operated by the hotel
including, but not limited to, food and beverage outlets, gift shop, drugstore, clothes, gallery or specialty stores, and recreational or entertainment concessions.
At the time, sources from Cathay Pacific were reported to have told the China Morning Post that the proposed changes to the frequent flier program would
include implementing a revenue - based
accrual system fat favours «big spenders and premium cabin travellers over discounted - economy flyers»