offsetting


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The results of this study demonstrate that offsetting the humerus in the posterior/superior direction using the offset humeral tray/liner further altered muscle lengths, moment arms, and modified the function of each muscle during both types of motion analyzed relative to the non-offset reverse shoulder.
For those people who have a mortgage and savings, offsetting is a fantastic option.
Concurrently, the entity also records offsetting gains and losses on the hedged asset, liability or firm commitment.
What proportion of the population believe that carbon offsetting is a worthwhile endeavour?
Around 10 per cent of those surveyed thought offsetting was walking instead of driving to work, while one per cent of men polled thought it meant extinguishing the barbecue properly.
1092(a)(1), taxpayers are required to match gains and losses realized on straddle positions by deferring the recognition of any losses realized on one leg of the straddle to the extent of any unrecognized gain in the offsetting leg at the end of the tax year.
For interest accruing after 1986, offsetting provided true economic benefit to the taxpayer.
Robert Sonnelitter, FASB project manager, explained the proposal "would permit offsetting payables and receivables representing repurchase agreements and reverse repurchase agreements only if they have the same settlement date, are executed with the same counterparty in accordance with a master netting arrangement, involve securities that exist in `book entry' form and settle on securities transfer systems that have the same key elements and operating characteristics as the Fedwire Securities Transfer System.
The concept has proven to be popular among businesses that need an easy and affordable solution to offsetting their climate impact.
Anecdotal reports have surfaced, however, suggesting that well-informed agents, as well as appeals officers, have floated settlement proposals which "permit" the offsetting of overpayment and underpayment years in exchange for concessions on underlying tax disputes.
The Financial Accounting Standards Board issued exposure drafts on fair value for guaranteed investment contracts (GICs) and on accounting for reinsurance contracts as well as an interpretation about offsetting amounts related to specific contracts.