Overvie. Except as provided in paragraph (a)(2) of this sec- tion, the section 467 loan rules of this section apply to a section 467 rental agreement if, as of the first day of a rental period, there is a difference be- tween the amount of fixed rent payable under the rental agreement on or be- fore the first day and the amount of fixed rent required to be accrued in ac- cordance with § 1.467–1(d)(2) before the first day. Paragraph (b) of this section provides rules for computing the prin- cipal balance of a section 467 loan at the beginning of any rental period. The principal balance of a section 467 loan may be positive or negative. For Fed- eral tax purposes, if the principal bal- ance is positive, the amount represents a loan from the lessor to the lessee, and if the principal balance is negative, the amount represents a loan from the lessee to the lessor.

Overvie. This section prescribes permissible methods of accounting for long-term contracts. Paragraph (b) of this section describes the percentage- of-completion method under section 460(b) (PCM) that a taxpayer generally must use to determine the income from a long-term contract. Paragraph (c) of this section lists permissible methods of accounting for exempt construction contracts described in § 1.460–3(b)(1) and describes the exempt-contract percent- age-of-completion method (EPCM). Paragraph (d) of this section describes the completed-contract method (CCM), which is one of the permissible meth- ods of accounting for exempt construc- tion contracts. Paragraph (e) of this section describes the percentage-of- completion/capitalized-cost method (PCCM), which is a permissible method of accounting for qualified ship con- tracts described in § 1.460–2(d) and resi- dential construction contracts de- scribed in § 1.460–3(c). Paragraph (f) of this section provides rules for deter- mining the alternative minimum tax- able income (AMTI) from long-term contracts that are not exempted under section 56. Paragraph (g) of this section provides rules concerning consistency in methods of accounting for long-term contracts. Paragraph (h) of this section provides examples illustrating the principles of this section. Paragraph (j) of this section provides rules for tax- payers that file consolidated tax re- turns.

Overvie. This section prescribes methods of allocating costs to long- term contracts accounted for using the percentage-of-completion method de- scribed in § 1.460–4(b) (PCM), the com- pleted-contract method described in § 1.460–4(d) (CCM), or the percentage-of- completion/capitalized-cost method de- scribed in § 1.460–4(e) (PCCM). Exempt construction contracts described in § 1.460–3(b) accounted for using a meth- od other than the PCM or CCM are not subject to the cost allocation rules of this section (other than the require- ment to allocate production-period in- terest under paragraph (b)(2)(v) of this section). Paragraph (b) of this section describes the regular cost allocation methods for contracts subject to the PCM. Paragraph (c) of this section de- scribes an elective simplified cost allo- cation method for contracts subject to the PCM. Paragraph (d) of this section describes the cost allocation methods for exempt construction contracts re- ported using the CCM. Paragraph (e) of this section describes the cost alloca- tion rules for contracts subject to the PCCM. Paragraph (f) of this section de- scribes additional rules applicable to the cost allocation methods described in this section. Paragraph (g) of this section provides rules concerning con- sistency in method of allocating costs to long-term contracts.

Overvie. This section provides rules for the Federal income tax treat- ment of an inflation-indexed debt in- strument. If a debt instrument is an in- flation-indexed debt instrument, one of two methods will apply to the instru- ment: the coupon bond method (as de- scribed in paragraph (d) of this section) or the discount bond method (as de- scribed in paragraph (e) of this sec- tion). Both methods determine the amount of OID that is taken into ac- count each year by a holder or an issuer of an inflation-indexed debt in- strument.

Overvie. Under the provisions of this section, a licensee (in any of the included services) and a spectrum les- see may enter into a short-term de facto transfer leasing arrangement in which the licensee retains de jure con- trol of the license while de facto con- trol of the leased spectrum is trans- ferred to the spectrum lessee for the duration of the spectrum leasing ar- rangement, subject to prior Commis- sion consent pursuant to the applica- tion procedures set forth in this sec- tion. A ‘‘short-term’’ de facto transfer leasing arrangement has an individual or combined term of not longer than one year. The term of a short-term de facto transfer leasing arrangement may be no longer than the term of the li- cense authorization.

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Overview (a) The Employer is committed to maintaining a stable and skilled workforce, recognising its contribution to the operation of the Employer. As such, full time direct and ongoing employment is a guiding principle of this Agreement.
Program Overview A. Goals of the Choice Neighborhoods Program. The Choice Neighborhoods Program employs a comprehensive approach to neighborhood transformation. The program transforms neighborhoods of concentrated poverty into mixed-income neighborhoods of long-term viability by revitalizing severely distressed public and/or assisted housing; improving access to economic opportunities; and investing and leveraging investments in well-functioning services, effective schools and education programs, public assets, public transportation, and improved access to jobs. Choice Neighborhoods ensures that current residents benefit from this transformation by preserving affordable housing in the neighborhood or providing the choice to move to affordable housing in another neighborhood of opportunity. The purpose of this grant is to implement a Transformation Plan that has been developed through a local planning process and furthers the goals of the Choice Neighborhoods Program. The core goals of Choice Neighborhoods are:
Project Overview The Statement of Work (SOW) documents the Project Scope, methodology, roles and responsibilities, implementation Stages, and deliverables for the implementation of Tyler products. The Project goals are to offer City of Xxxxx Creek, GA the opportunity to make the City more accessible and responsive to external and internal customer needs and more efficient in its operations through:  Streamlining, automating, and integrating business processes and practices  Providing tools to produce and access information in a real‐time environment  Enabling and empowering users to become more efficient, productive and responsive  Successfully overcoming current challenges and meeting future goals
For Product Development Projects and Project Demonstrations  Published documents, including date, title, and periodical name.  Estimated or actual energy and cost savings, and estimated statewide energy savings once market potential has been realized. Identify all assumptions used in the estimates.  Greenhouse gas and criteria emissions reductions.  Other non-energy benefits such as reliability, public safety, lower operational cost, environmental improvement, indoor environmental quality, and societal benefits.  Data on potential job creation, market potential, economic development, and increased state revenue as a result of the project.  A discussion of project product downloads from websites, and publications in technical journals.  A comparison of project expectations and performance. Discuss whether the goals and objectives of the Agreement have been met and what improvements are needed, if any.
LOT OVERVIEW This Contract encompasses the Lots listed in Appendix D – Contractor and Reseller Information. The following descriptions, as applicable, delineate the scope of the awarded Lots.
Program Narrative All restricted xxxxxx courses which are taught for the purpose of qualifying an individual for restricted xxxxxx license to practice barbering shall consist of a minimum of 1200 hours of training to prepare each restricted xxxxxx to service their communities.
Financial Viability and Regulatory Compliance 4.6.1 The Contractor warrants and represents that its corporate entity is in good standing with all applicable federal, state, and local licensing authorities and that it possesses all requisite licenses to perform the services required by this contract. The Contractor further warrants and represents that it owes no outstanding delinquent federal, state, or local taxes or business assessments.
Synopsis The agreement authorizes the parties to charter space between South Korea, Japan and the U.S. Pacific Coast. Dated: March 28, 2008. By Order of the Federal Maritime Commission. Xxxxx X. Xxxxxxx, Assistant Secretary. [FR Doc. E8–6796 Filed 4–1–08; 8:45 am] BILLING CODE 6730–01–P FEDERAL MARITIME COMMISSION Ocean Transportation Intermediary License Applicants Notice is hereby given that the following applicants have filed with the Federal Maritime Commission an application for license as a Non-Vessel Operating Common Carrier and Ocean Freight Forwarder—Ocean Transportation Intermediary pursuant to section 19 of the Shipping Act of 1984 as amended (46 U.S.C. Chapter 409 and 46 CFR part 515). Persons knowing of any reason why the following applicants should not receive a license are requested to contact the Office of Transportation Intermediaries, Federal Maritime Commission, Washington, DC 20573. Non-Vessel Operating Common Carrier Ocean Transportation Intermediary Applicants: American International Shipping, 0000 Xxxx Xxxxxxx Xxxxxx, Xxxxxxx, XX 00000. Officers: Xxxxxxx Xxxxxx, President, (Qualifying Individual), Xxxxx Xxxxxxx, Vice President. Freight Masters Overseas, Inc., 8177 XX 00 Xxxxxx, Xxxxx, XX 00000. Officers: Xxxxx X. Xxxxxxx, Managing Director, (Qualifying Individual), Xxxxxxxx Xxxxxxxxx, President. ARC Air Logistics, Inc., 156–15 146th Avenue, Jamaica, NY 11434. Officers: Xxxxxxx Xxxxxxx, President, (Qualifying Individual), Xxxxx Xxxxxxxxx, Secretary. Pacer Container Line, Inc., 0000 Xxxxxxxxx Xxxxx, Xxxxxx, XX 00000. Officers: Xxxxxxx X. Xxxx, Vice President, (Qualifying Individual), Xxxxxxx X. Xxxxxxxxx, President. Airway Express & Hyundai Express, 000 Xxxxxx Xxxx, Burlingame, CA 94010. Xxx Xxxx Xxxx, Sole Proprietor. Transeagle Cargo Logistics Corp., 0000 Xxxx 00 Xxxxxx, Xxxxxxx, XX 00000. Officers: Xxxxxx Xxxxx, Vice President, (Qualifying Individual), Xxxxx Xxxxxxxxx, President. Non-Vessel Operating Common Carrier and Ocean Freight Forwarder Transportation Intermediary Applicant: ACS Logistics USA Inc., 0 Xxxxxxxx Xxx, Xxxxxxxxx, XX 00000.
RECOGNITION OUTCOMES The receiving institution commits to provide the sending institution and the student with a Transcript of Records within a period stipulated in the inter-institutional agreement and normally not longer than five weeks after publication/proclamation of the student’s results at the receiving institution. The Transcript of Records from the receiving institution will contain at least the minimum information requested in this Learning Agreement template. Table E (or the representation that the institution makes of it) will include all the educational components agreed in table A and, if there were changes to the study programme abroad, in table C. In addition, grade distribution information should be included in the Transcript of Records or attached to it (a web link where this information can be found is enough). The actual start and end dates of the study period will be included according to the following definitions: The start date of the study period is the first day the student has been present at the receiving institution, for example, for the first course, for a welcoming event organised by the host institution or for language and intercultural courses. The end date of the study period is the last day the student has been present at the receiving institution and not his actual date of departure. This is, for example, the end of exams period, courses or mandatory sitting period. Following the receipt of the Transcript of Records from the receiving institution, the sending institution commits to provide to the student a Transcript of Records, without further requirements from the student, and normally within five weeks. The sending institution's Transcript of Records must include at least the information listed in table F (the recognition outcomes) and attach the receiving institution's Transcript of Record. In case of mobility windows, table F may be completed as follows: Component code (if any) Title of recognised component (as indicated in the course catalogue) at the sending institution Number of ECTS credits Sending institution grade, if applicable Mobility window Total: 30 ….. Where applicable, the sending institution will translate the grades received by the student abroad, taking into account the grade distribution information from the receiving institution (see the methodology described in the ECTS Users' Guide). In addition, all the educational components will appear as well in the student's Diploma Supplement. The exact titles from the receiving institution will also be included in the Transcript of Records that is attached to the Diploma Supplement. Steps to fill in the Learning Agreement for Studies P Additional educational components above the number of ECTS credits required in his/her curriculum are listed in the LA and if the sending institution will not recognise them as counting towards their degree, this has to be agreed by all parties concerned and annexed to the LA
COMPENSATION ANALYSIS After the expiration of the second (2nd) Renewal Term of this Agreement, if any, a Compensation Analysis may be performed. At such time, based on the reported Total Gross Revenue, performance of the Concession, and/or Department’s existing rates for similarly- performing operations, Department may choose to increase the Concession Payment for the following Renewal Term(s), if any.

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