ABC offers separately priced extended warranties for appliances sold that are non-refundable and have no limits to the potential cost of honoring the warranty. Although ABC does track warranty profits and losses by appliance type, assume that no analysis has been performed to determine the rates at which cost are incurred throughout the warranty period. Assuming that manufacturer warranties provide coverage for the appliance for 1 year from the date of purchase, when should revenues and expenses of such warranties be recognized? FASB Accounting Standards Codification (ASC) topic 605-20-25-3 (Revenue Recognition) states that in regard to extended warranties “revenue shall be recognized in income over the period in which the seller is obligated
Hi Cindy. I have a question about winter quarter schedule. CTSC 5310(Clinical epidemiology II) requires CTSC 5300(Introduction to Clinical Epidemiology) as a prerequisite. Would it be possible to attend these two courses at the same quarter?
FASB Standard 230-10-10-1 states, “The primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period.” Go With the Flow Inc. had several unique transactions throughout the year that require accounting treatment analysis under ASC 230. First, Go With the Flow received a $20 million insurance settlement from their insurance carrier as a result of a tornado that destroyed one of the company’s warehouses. The $20 million dollar insurance settlement should be treated as an investing activity on the financial statements. According to FASB standard 230-10-45-12C, receipts from sales of property, plant, and equipment are to be considered investing activities
E/M codes tell what was done in the office. Everything that the doctor or physician has done is documented, and coded. If a certain thing was not done then it should not be coded, and charged for that is considered fraud. Also everything that is done in the office must be documented, and coded using the E/M codes. If the E/M coding was done incorrectly the person would get in trouble for fraud, and not only that the office would have a bad reputation, and other insurance companies wouldn 't probably want to go through that office anymore.
The use of codes was extremely pivotal, for only a chosen few would be able to know what the codes meant. The enemy would have no idea as to what the codes were about which was very important. Major Tallmadge realized this; therefore, he created a code book that allowed information to be passed on discretely and to protect his fellow group members (“Culper”). Similarly, the book, known as the Culper Code Book, utilized 763 codes which substituted for words, places, dead drops, and people (“Culper Code Book”). Words went in order by the letter they started with in the alphabet and corresponded with the numbers in numerical order.
HCPCS codes facilitate the procedure of processing health insurance claims made by insurers such as Medicaid. The HCPCS is divided into two levels or classes. The task of classification lies with the Centres of Medicaid and Medicare Services (CMS) in association with the HCPCS work group and other third party payers. Classification is done quarterly, marking a significant step-up from its previous system of annual updates. Since 2014, the CMS has been implementing several changes regarding the continuation of HCSPCS level II.
The Uniform Commercial Code was first written in 1952. It is a (recommendation of laws that can be adopted by the various states uslegal.com). It was developed to create uniformity among the states for the purposes of conducting business across state lines. The UCC itself is not law but more of a template for states to follow when creating their own laws. It is (divided into nine articles and each one relates to different areas of commercial law including sales, leases, negotiable instruments, bank deposits, funds transfers, letters of credit, bulk transfers and bulk sales, warehouse receipts, bills of lading and other documents of title, investment securities, and secured transactions USLegal.com).
It can be frustrating and perhaps confusing when choosing a childhood program for your child. There are so many aspects of a school to consider such as the environment, the teachers and staff, the children, the philosophy, and the community. As parents, you want to pick the perfect facility. A facility that you know will be the most beneficial and supportive for your child. Luckily, the NAEYC provides us with wonderful guidelines in order to guarantee that you are picking best program for children.
In the states of our economy today, a need to regulate business transactions in a uniform way is necessary. UCC plays an important role to protect individuals and business. It was developed to address the increasingly complex legal and contractual requirements in today’s commercial dealings. The primary purpose of the UCC is to make business activities more predictable and efficient.
In 1893 the International Statistical Institute approved a standardized system for classifying deaths. In 1949 The World Health Organization realized the ide of enacting a system for tracking mortality as well as causes of diseases on a global basis. The Manual of the International Classification of Diseases, injuries and causes of death {ICD} has served as the foundation for the modern practice of medical coding. There are three major types of coding systems Current Procedural Terminology {CPT}, Healthcare Common Procedure Coding System (HCPCS) and International Classification of Diseases (ICD). On October 1,2015 ICD-10 was put in to affect before this ICD-9 was used.
SPACE SHUTTLE COLUMBIA DISASTER Seham Binouf Ibrahim ID: 201210112 Study program: (BSEEE) Email: 201310112@agu.ae.ac Asmae Bornak ID: 201310299 Study program: (BSCSE) Email: 201310299@agu.ae.ac Alaa Samir Halawani ID: 201310036 Study program :( BSEEE)
In the article, "More than a Decade of Standards", it defines the three main aspects of culture, also known as the 3 P's, these being: perspectives, practices, and products. Perspectives is the the point of view of a specific culture. It's the "philosophical" part of culture that gives daily life meanings and values. Practices is the social interaction of culture and sets up what is and is not social acceptable behavior. Lastly, products are simply goods and laws of a culture, what people of a specific culture eat, read, or listen to.
The leading international developer of codes and standards connected with art, sciences, and practice of mechanical engineers is the American Society of mechanical engineers. As of today ASME’s codes and standards have grown up to nearly 600 offerings in print. Every year ASME develop and revise codes and standards with the help of 4,700 willing volunteers which consist of engineers, scientists, and government officials. Contribute their technical expertise to protect the safety of the public. ASME develops and revises standards that enhance the public safety, health, and quality of life.
Copyright issues have always been a challenge as it relates to digitization. According to Rosati, institutions which digitize their records and disseminate said information to their users must consider copyright-related issues before doing so (4). Bandi, Angadi and Shivarama all stated that copyright issues raise serious concerns and as such records managers must consider these issues before embarking on digitization (6). While digitization benefits an organization or records units in providing unlimited access to information, records managers must be vigilant when choosing materials to be digitized. According to Igbeka and Olga, digitization of paper-based materials is the re-production of someone else’s intellectual product.
Code-switching refers to the linguistic phenomenon that occurs when an individual who is either, bilingual or multilingual, alternates their dialect with various languages (Moodley, 2013:55). Associated with code-switching is the concept of Matrix language (dominant language) and the idea of when to use code-switching; whether it is conscious or subconscious. In terms of code-switching in the classroom, there are several aspects that contribute to the advantages of using different languages which may help a student learn particular subjects. For example, an English teacher who is reading a poem that has certain words in a different language. However, there are disadvantages which may hinder the student’s ability to understand certain concepts
