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1 Special Item - Overview, Features, Presentation and Taxation
https://corporatefinanceinstitute.com/resources/knowledge/accounting/special-item/
Accounting standards identify a special item as a one-time financial transaction that appears separately on a company's financial statements.
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2 NOTE 23 – Extraordinary and Special Items
https://fmx.cpa.texas.gov/fmx/pubs/afrrptreq/notes/index.php?menu=3§ion=note23&page=note23
Special Items are significant transactions or other events within the control of management that are either unusual in nature or infrequent in occurrence and ...
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3 Special Income Statement Items in Financial Reporting and ...
https://www.wisdomjobs.com/e-university/financial-reporting-and-analysis-tutorial-95/special-income-statement-items-12491.html
Certain income statement items are either unusual or occur in frequently. They might include such items as a gain on sale of securities, write - downs of ...
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4 Extraordinary items definition - AccountingTools
https://www.accountingtools.com/articles/extraordinary-items
What are Extraordinary Items? · Abandonment of property · Accruals on long-term contracts · Disposal of a component of an entity · Effects of a ...
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5 Extraordinary Items on Income Statement | Examples | Definition
https://www.myaccountingcourse.com/financial-statements/extraordinary-items
Extraordinary items in accounting are income statement events that are both unusual and infrequent. In other words, these are transactions that are abnormal ...
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6 Special Items in Government-Wide Financial Statements for ...
https://study.com/academy/lesson/special-items-in-government-wide-financial-statements-for-local-state-governments.html
Special items are significant transactions or other events within control of management that are either unusual in nature or infrequent in ...
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7 Special Items: A Descriptive Analysis | Accounting Horizons
https://meridian.allenpress.com/accounting-horizons/article/25/3/511/52685/Special-Items-A-Descriptive-Analysis
The financial reporting of material non-recurring “special items” has become increasingly common over the past 30 years (Fairfield et al.
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8 Note X – Extraordinary and/or Special Items
https://sao.wa.gov/bars_gaap/reporting/notes-to-financial-statements/note-x-%E2%80%91-extraordinary-and-or-special-items/
Extraordinary items are events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence.
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9 (PDF) Special Items: A Descriptive Analysis - ResearchGate
https://www.researchgate.net/publication/228299284_Special_Items_A_Descriptive_Analysis
Therefore, special items are likely associated with lower precision in predicting cash flows from current financial statement numbers,and ...
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10 Extraordinary Items - Thomson Reuters
https://static.store.tax.thomsonreuters.com/static/samplePages/GAAP--15-01%20Section%2023.pdf
Accounting and Financial Statements (US GAAP). GAAP Practice Manual. Part III: Income Statement. 23: Extraordinary Items. Extraordinary Items.
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11 Part 32 - Contract Financing | Acquisition.GOV
https://www.acquisition.gov/far/part-32
32.411 Agreement for special account at a financial institution. ... (g) Financing of contracts for supplies or services through guaranteed loans in ...
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12 Fund Balance Guidelines for the General Fund
https://www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fund
In the context of financial reporting, the term fund balance is used to ... fund should take into account each government's own unique circumstances.
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13 Shopping is simple with Google Store Financing.
https://store.google.com/us/magazine/financing
Find the right Pixel and financing option for you in the Google Store. ... Special financing. Lets you pay off your purchase over time instead of all at ...
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14 Glossary of Business and Financial Terms
https://afm.utexas.edu/hbp/glossary
It excludes Government material, special test equipment, special tooling, ... A vending machine that contains unsorted items and dispenses them at random; ...
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15 Audit Reports (5 years) - Champaign Unit 4 School District
https://www.champaignschools.org/departments/finance/audit_reports_5_years
... and Community Engagement (FACE); Collapse menu item FinanceFinance · Finance Department; Expand menu item District Bids & RFPsDistrict Bids & RFPs.
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16 Financial Statement: Extraordinary Vs. Nonrecurring Items
https://finance.yahoo.com/news/financial-statement-extraordinary-vs-nonrecurring-123000213.html
The term "extraordinary item" refers to gains or losses in a company's financial statements that are infrequent and unusual.
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17 1026.4 Finance charge. - Consumer Financial Protection Bureau
https://www.consumerfinance.gov/rules-policy/regulations/1026/4/
i. For example, the following items are not finance charges: A. Taxes, license fees, or registration fees paid by both cash and credit customers. B. Discounts ...
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18 Personally Procured Moves (PPM)
https://www.dfas.mil/militarymembers/travelpay/armypcs/dityppmmoves/
The official website of the Defense Finance Accounting Service (DFAS) ... Items that can be reused are not normally authorized.
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19 Accounting Terminology Guide - NYSSCPA
https://www.nysscpa.org/professional-resources/accounting-terminology-guide
Accounting Terminology Guide - Over 1,000 Accounting and Finance Terms ... Extraordinary items are reported separately, less applicable income taxes, ...
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20 Items Reported on a Corporate Income Statement
https://courses.lumenlearning.com/suny-finaccounting/chapter/items-reported-on-a-corporate-income-statement/
Extraordinary items are reported separately after net income from regular ... in last year had been expensed for both financial accounting and tax purposes.
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21 Hyundai Auto Finance Car Loans/Car Leases
https://www.hyundaiusa.com/us/en/offers/detail?model=Venue&year=2022&offerType=LeaseOffer
Hyundai's special offers include cash bonuses and incentives that complement great auto finance options. Find local specials and rebates on your favorite ...
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22 Summary - Statement No. 34
https://www.gasb.org/st/summary/gstsm34.html
This Statement establishes new financial reporting requirements for state and local ... General revenues, such as taxes, and special and extraordinary items ...
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23 Economic and Financial Committee (Second Committee)
https://www.un.org/en/ga/second/
The Second Committee will also consider issues relating to groups of countries in special situations, as well as the item on permanent sovereignty of the ...
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24 Preparing financial projections and monitoring results
https://www.alberta.ca/preparing-financial-projections-and-monitoring-results.aspx
Instructions for developing financial planning documents for a business startup or ... Tip: You may come across items which require more in-depth data to be ...
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25 Quarterly Expenditure & Revenue Reports
https://www.clintonpublic.net/departments/finance_business_office/quarterly_expenditure___revenue_reports
Expand menu item SRBISRBI · DESSA. Expand menu item FacilitiesFacilities · Building & Grounds Usage Request · Notices. Collapse menu item Finance and ...
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26 Framework for the Preparation and Presentation of Financial ...
https://www.mca.gov.in/XBRL/pdf/framework_fin_statements.pdf
in the preparation of such special purpose reports where their requirements ... Financial statements do not, however, include such items as reports by.
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27 Sales Tax Credit for Sale of a Used Vehicle
https://www.dfa.arkansas.gov/excise-tax/tax-credits-special-refunds/sales-tax-credit-for-sale-of-a-used-vehicle
Home Excise Tax Tax Credits/Special Refunds Sales Tax Credit for Sale of a Used Vehicle. Sales Tax Credit for Sale of a Used Vehicle. Act 1232 of 1997 as ...
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28 End-of-Course | Missouri Department of Elementary and ...
https://dese.mo.gov/quality-schools/assessment/end-course
... Government, Biology, Physical Science and Personal Finance. Districts must ensure that students completed EOC assessments in Algebra I, English II, ...
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29 Account Code - Finance & Accounting - University of Florida
https://www.fa.ufl.edu/directives/account-code/
The first digit of the account indicates whether it is a balance sheet or income statement item, as defined below. Balance Sheet – Accounts Typically restricted ...
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30 Finance Glossary of Accounting and Budgeting Terms
https://dof.ca.gov/wp-content/uploads/budget/budget-analyst-guide/glossaryofbudgetterms.pdf
A grouping of related types of expenditures, such as personal services, operating expenses and equipment, reimbursements, special items of ...
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31 Statement of Activities and Changes in Net Assets - Easterseals
https://www.easterseals.com/shared-components/document-library/11_12_ar_financials.pdf
Other Extraordinary Items & ... compiled from the uniform, audited financial reports of ... classify its financial position and activities in accordance.
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32 Form 10-K - SEC.gov
https://www.sec.gov/Archives/edgar/data/27673/000155837020014439/jdcc-20201101x10k.htm
Item 7. Management's Discussion and Analysis of Financial Condition and ... of and consolidates certain VIEs that are special purpose entities (SPEs) ...
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33 Circuit Breaker - School Finance
https://www.doe.mass.edu/finance/circuitbreaker/
Administration and Finance ... Information Items. Mileage Reimbursement for Parents ... A Primer on Financial Aspects of Special Education — 10/30/2008.
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34 Extraordinary Items Under GAAP – All You Need To Know
https://efinancemanagement.com/financial-accounting/extraordinary-items-under-gaap
Extraordinary items were defined as transactions that were both unusual and not expected to recur in the foreseeable future. So, if an event or ...
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35 1 BANK PROFITABILITY: FINANCIAL STATEMENTS ... - OECD
https://www.oecd.org/finance/financial-markets/2373422.pdf
This item generally includes income on interest-bearing assets, ... resulting from special transactions which do not represent ordinary and regular banking.
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36 AS 2401: Consideration of Fraud in a Financial Statement Audit
https://pcaobus.org/oversight/standards/auditing-standards/details/AS2401
.08 Management has a unique ability to perpetrate fraud because it ... may help identify locations or items that require specific attention during or after ...
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37 Walmart.com Monthly Payments
https://www.walmart.com/cp/installment-financing/3302057
Affirm may offer special financing as low as 0% APR on select Walmart.com products. This means you may be able to make monthly payments with no interest with ...
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38 2 CFR Part 200 -- Uniform Administrative Requirements, Cost ...
https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200
See also the definitions of supplies and information technology systems in this section. Contract means, for the purpose of Federal financial assistance, ...
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39 Investor Relations | Company | Siemens Energy Global
https://www.siemens-energy.com/global/en/company/investor-relations.html
On this pages you will find capital market relevant information around our financial disclosure, our share, the AGM and Corporate Governance topics.
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40 Government Revenue refers to the revenue of the government ...
http://www.stats.gov.cn/tjsj/ndsj/yb2004-c/html/8ie.htm
(2) Special revenues, including revenues from the fee on sewage treatment, ... to the distribution and use of the funds the government finance has raised, ...
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41 64xxxx: Supplies and Materials | Accounting - Financial Services
https://finance.duke.edu/accounting/glaccts/expenses/exp64xx
Items with an expected life of more than two years are considered "plant and equipment", not supplies and materials, and should use G/L accounts 66xxxx, Plant ...
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42 Section 3.8 Off-Balance Sheet Activities - FDIC
https://www.fdic.gov/regulations/safety/manual/section3-8.pdf
Off-balance sheet activities include items such as loan commitments, letters of credit, ... exposures on financial instruments with off-balance sheet.
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43 Finance - Northwest Allen County Schools
https://www.nacs.k12.in.us/information/finance
Finance ; Salaries, 69.26 % ; Fringe Benefits, 25.07 % ; Supplies, 4.09 % ; Services, 1.50 % ; Miscellaneous .08 % ...
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44 Finance - City of San Jacinto, CA
https://sanjacintoca.gov/city_departments/finance
Finance · Financial Reports · Adopted Budget · Annual Audit · General Ledger · Trial Balance · State Controller's Compensation Report · Warrant Registers · Gaming ...
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45 BASF Quarterly Statement Q3 2022 - Home
https://report.basf.com/2022/q3/en
Outlook for the 2022 business year unchanged (forecast published in the BASF Half-Year Financial Report 2022): ; Sales: €86 billion to ; EBIT before special items ...
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46 Financial products & services to meet your needs in life
https://about.bankofamerica.com/en/our-company/financial-products-services
› our-company › fina...
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47 Treasury Auctions | U.S. Department of the Treasury
https://home.treasury.gov/services/treasury-auctions
› services › treasury-auctions
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48 Financial Services - Klein ISD
https://www.kleinisd.net/district/financial_services
... Social Studies; Expand menu item Special ProgramsSpecial Programs. Expand menu item Special Education ServicesSpecial Education Services.
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49 7(a) loans - Small Business Administration
https://www.sba.gov/funding-programs/loans/7a-loans
The 7(a) Loan Program, SBA's most common loan program, includes financial help for small businesses with special requirements. This is the best option when real ...
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50 Separately Reported Items - Mheducation
https://highered.mheducation.com/sites/0072994029/student_view0/ebook/chapter4/chbody7/separately_reported_items.htm
Instead, we retrospectively recast prior years' financial statements when we ... The effect on income taxes caused by the extraordinary item is deducted ...
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51 7. The Balance Sheet - International Monetary Fund
https://www.imf.org/external/pubs/ft/gfs/manual/pdf/ch7.pdf
balance sheet memorandum items. ... specific time and the financial claims, or liabilities, ... monetary gold, and Special Drawing Rights (SDRs).
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52 Extraordinary Items in Accounting, defined and explained
https://www.youtube.com/watch?v=5G3EqZeG7ts
Jul 15, 2013
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53 CRE Finance Council Investor Reporting Package (CREFC ...
https://www.crefc.org/cre/content/learn/irp/archives/crefc-irp-8-0.aspx
IRP Online Legend: Special Servicers, Master Servicers, Certificate Administrators, and Trustees · Data Dictionary · Loan Setup, Loan Periodic Update, Property, ...
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54 Sales and use tax - Tax.NY.gov
https://www.tax.ny.gov/bus/st/stidx.htm
New Special Tax on Peer-to-Peer Car Sharing. Effective September 1, 2022, new taxes are imposed on the gross receipts paid by a shared ...
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55 Finance - City of Crystal
https://www.crystalmn.gov/resident/finance
Issues vendor checks in payment for supplies and contractual services. Produces utility bills with one third of the city receiving a bill each month. Invests ...
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56 Exceptional items - Accounts - Moneyterms
https://moneyterms.co.uk/exceptional/
Examples of special items include profits on disposals, restructuring costs and other unusual profits or losses. Some may recur (for example re-organisations ...
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57 Finance Documents from Prior Years
http://www.isd917.org/about/current_year_finance_documents/Finance_documents_from_prior_years
... actual, and revised budgets from prior years for Intermediate District 917, as well as audit reports and other financial statements. Budget Documents
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58 Financial Reports - City of Minneapolis
https://www2.minneapolismn.gov/government/departments/finance/financial-reports/
In this section · Annual Comprehensive Financial Report · Special and Financial Status Reports · Capital Long-Range Improvement Committee Reports ...
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59 Multi-Use Account Farm & Agricultural Loans | John Deere US
https://www.deere.com/en/finance/financing/multi-use-account/
Finance crop seed, fuel, tractor parts & more, all with a single source of farm credit. Discover program details and special offers of a Multi-Use Account.
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60 Financing with Dell Preferred Account | Dell USA
https://www.dell.com/en-us/lp/dell-financing-details
Dell Preferred Account, DPA, dell credit card, dell store credit, Dell financing, computer financing, apply for credit, credit application, special ...
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61 Finance - City of Elk Grove
https://www.elkgrovecity.org/departments-and-divisions/finance
Government | Departments and Divisions | Finance ... Special Tax Districts ... The Financial Planning Division oversees budgeting, development impact fee ...
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62 Virginia State Budget
https://budget.lis.virginia.gov/
Virginia 2022 Special Session I State Budget. ... Amendments to the budget bill can add, modify, endorse or delete items in the Governor's proposed budget.
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63 Finance Committee Calendar - Bristol Public Schools
https://www.bristol.k12.ct.us/board_of_education/board_committees/finance_committee/finance_committee_calendar
Last item for navigation · Bristol Public Schools / Board of Education / Board Committees / Finance Committee / Finance Committee Calendar ...
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64 Volume II, Chapter 4 - Awards, Ceremonies, Food and ...
https://www.va.gov/finance/docs/va-financialpolicyvolumeiichapter04.pdf
040505 Special Circumstances Authorization for Food or Refreshments ...... 14 ... the Department of Veterans Affairs (VA) financial policies.
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65 6 Months Special Financing - Lowe's
https://www.lowes.com/l/Credit/special-financing-tandc
Only one credit-related promotional offer can be applied to any one item on a sales receipt. The "purchase date" for an item is the date it's charged to your ...
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66 Annual Budget 2021-2022 - Joplin Schools
https://www.joplinschools.org/departments/finance/annual_budget_2021-2022
Last item for navigation. Annual Budget 2021-2022. Joplin Schools / Departments / Finance / Annual Budget 2021-2022. School Logo. Joplin Schools.
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67 Finance - Allentown School District
https://www.allentownsd.org/departments/finance
Home; Expand menu item Parents & StudentsParents & Students. Expand menu item Digital LearningDigital Learning · Parents' Guide to Google Classroom ...
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68 The Uniform Minimum Chart of Accounts 2020-21 Edition
https://www.nj.gov/education/finance/fp/af/coa/COA2021RevisedMarch.pdf
Financial Accounting for Local and State School Systems, which was an updated version of ... Special items may also include events that are not within the.
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69 Comprehensive Annual Financial Report
https://finance.smgov.net/Media/Default/annual-reports/FYE2020/FYE2020-CAFR-Final.pdf
(27,057,385). Total other financing sources (uses). 13,181,536. 19,245,744. 3,048,120. 10,975,849. 46,451,249. Special items (note 18).
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70 Financial Accounting for Local and State School Systems ...
https://nces.ed.gov/pubs2015/2015347.pdf
forecasting, and special budgeting practices, such as those for multiyear construction ... codes and finance item definitions presented in this handbook.
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71 Special Education Documents
http://www.alleghany.k12.va.us/departments/special_education/special_education_documents
New or Revised Special Education Documents ​956 Accommodation Criteria for Students with Blindness or Visual Impairments Form
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72 Home | United States Secret Service
https://www.secretservice.gov/
... and national special security events; and safeguard the U.S. financial infrastructure ... Number of prohibited items we seized during protective visits.
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73 Graduation Requirements - Allentown School District
http://allentownsd.ss14.sharpschool.com/parents___students/student_resources/program_of_studies/graduation_requirements
Expand menu item Special EducationSpecial Education ... FERPA · COVID-19 Resources for Special Education Families ... Expand menu item FinanceFinance.
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74 Special Supplemental Nutrition Program for Women, Infants ...
https://www.fns.usda.gov/wic
The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) provides federal grants to states for supplemental foods, ...
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75 Emerald Ash Borer - Hatfield Township
https://www.hatfield.org/your_government/volunteer_boards/environmental_advisory_council/earth_friendly/earth_-_friendly_resources/emerald_ash_borer
Expand menu item Your GovernmentYour Government ... Expand menu item FinanceFinance ... Special Needs Registration · Hurricane Ida Disaster Assistance.
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76 Catoosa County Public Schools: Home
https://www.catoosa.k12.ga.us/
Expand menu item Business FinanceBusiness Finance ... Expand menu item Special EducationSpecial Education ... Business FinanceBusiness Finance.
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77 Develop discount strategies - Business Victoria
https://www.business.vic.gov.au/money-profit-and-accounting/pricing/Discount-strategies
Offer discounts and specials while still making a profit ... percentage discount or 'get one free' when customers buy a set number of items.
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78 First Financial Bank: Personal Banking | Checking, Savings ...
https://www.bankatfirst.com/personal.html
4 Ticket discounts valid for select home games and sections while supplies last. Merchandise discounts for specialty items, like jerseys and cleats, are ...
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79 Board of School Directors - BoardDocs
https://go.boarddocs.com/pa/alen/Board.nsf/Public
Policy / Education / Finance / Building Committee-of-the-Whole Meetings - 6:30 ... We invite any person with special needs to contact the Board Secretary at ...
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80 School Finance Calendar - Ohio Department of Education
https://education.ohio.gov/Topics/Finance-and-Funding/Finance-Related-Data/School-Finance-Calendar
Superintendents, treasurers and business managers can view the item description, ... School Income Tax Levy – Due 100 Days Before February Special Election.
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81 Homeland Security Investigations | ICE
https://www.ice.gov/about-ice/homeland-security-investigations
Most of HSI's 6,800 special agents are assigned to one of HSI's Special ... to transnational crime, financial and narcotics violations, ...
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82 Candidate | Contribution limits - FEC
https://www.fec.gov/help-candidates-and-committees/candidate-taking-receipts/contribution-limits/
Limits for regular and special elections, recounts, how to designate ... receives partial general election public financing up to the expenditure limits, ...
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83 Delta Finance 101
https://s2.q4cdn.com/181345880/files/doc_events/Delta-Air-Lines-Finance-101.pdf
Delta employs a unique strategy of joint ventures and equity investments ... Note: Adjusted for special items; non-GAAP financial measures reconciled in ...
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84 Financial Assistance - Avoca School District 37
https://www.avoca37.org/for_parents/pay_fees/financial_assistance
View the various types of financial assistance programs offered by the district, as well as the forms and applications required for each.
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85 Requisitions, Approvals, and Purchase Orders
https://finance.princeton.edu/buying-paying/buy-supplies-and-equipment/requisitions-approvals-and-purchase-orders
Search for items by keyword or item number or punch out to one of our supplier ... Special Request Item, Specialty goods that are not available in a Prime ...
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86 Small Business Finance Test 2 Flashcards | Quizlet
https://quizlet.com/443025182/small-business-finance-test-2-flash-cards/
The statement of financial position (also called the balance sheet) is a ... When creating comparative balance sheets, there are a few special items to ...
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87 About Form 8938, Statement of Specified Foreign Financial ...
https://www.irs.gov/forms-pubs/about-form-8938
Information about Form 8938, Statement of Foreign Financial Assets, including recent updates, ... Other Items You May Find Useful.
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88 3. Statement of comprehensive income - Department of Finance
https://www.finance.gov.au/government/managing-commonwealth-resources/commonwealth-entities-financial-statements-guide-rmg-125/3-statement-comprehensive-income
An entity must not present any items of income and expense as extraordinary items, either on the face of the statement of comprehensive ...
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89 Accounting Treatment of Special Items of Non-trading Concerns
https://learn.financestrategists.com/explanation/non-trading-concerns/accounting-treatment-of-some-special-items-of-non-trading-concerns/
Accounting Treatment of Special Items of Non-trading Concerns · 1. Subscriptions · 2. Admission Fee · 3. Sale of Newspapers · 4. Sale of Old Sports ...
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90 APPLICATION OF EXCEPTIONAL & EXTRAORDINARY ITEMS
https://www.siegfriedsilverman.com/application-of-exceptional-extraordinary-items/
Exceptional items are normal business transactions but have huge or abnormal sizes in one financial year. It most often doesn't recur in the ...
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91 Object Codes & Other Object Classifications
https://financeandbusiness.ucdavis.edu/finance/accounting-financial-reporting/fiscal-officer/accts-funds/obj-codes
Object Consolidation · SUB3 (SUPPLIES AND EXPENSES) · SUB4 (EQUIPMENT AND FACILITIES) · SUB5 (TRAVEL) · SUB7 (SPECIAL ITEMS) · SUB8 (UNALLOCATED) ...
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92 Financial Assistance and Support Services for People with ...
https://www.usa.gov/disability-financial-support
Housing Resources for People with Disabilities
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93 Structured Finance for Small Projects - EXIM.GOV
https://www.exim.gov/solutions/project-and-structured-finance/structured-finance-for-small-projects
Like project finance, it involves special features to enhance the credit of ... few items that are listed in "Attachment F: Project and Structured Finance" ...
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94 Glossary: Economics and Personal Finance Terms
https://www.stlouisfed.org/education/glossary
Bonds, notes, and other debt instruments sold by a government to finance its expenditures. Government securities auction. A sale of government securities in ...
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