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Pediatricians in Bowling Green, KY
Dr. Zahid Fraser specializes in pediatric medicine in Bowling Green, Kentucky.
Dr. Zahid Fraser has been compared 135 times. Details of Dr. Fraser's experience as an MD and his hospital affiliation are available on your free doctor report.
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Dr. Zahid Fraser has been identified as specializing in Pediatric Medicine.
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1701 Ashley Cir, Suite 200 Bowling Green, KY 42104
725 Chestnut St, Bowling Green, KY 42101
1325 Andrea St, Suite 100 Bowling Green, KY 42104
Graves-Gilbert Clinic, 201 Park St, Bowling Green, KY 42101
Graves-Gilbert Clinic, 201 Park St, Bowling Green, KY 42101
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This delicious soup is tasty and filling – perfect for lunch or a quick dinner.
1/2 cup rolled oats
1 tablespoon oil
1 medium onion, finely chopped
1 medium carrot, finely chopped
2 cloves garlic, minced
2 cups tomato or vegetable juice
2 cups vegetable or chicken broth
1/4 teaspoon dried basil
1/4 teaspoon ground black pepper
Put the oats in a heavy pot or saucepan and, stirring frequently, toast them over moderate heat until they start to turn darker. Move the oats to a bowl. Heat the oil in the same pot and sauté the onion, carrot and garlic until the onion softens. Stir in the remaining ingredients, including the toasted oats. Simmer until the oats are tender, about 15 minutes. Serve hot.

subset: commoncrawl


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In this study, anisotropic near band edge transitions of Cu2ZnSiS4 single crystals grown by chemical vapor transport were characterized by using polarization-dependent absorption, piezoreflectance (PzR) and surface photovoltage (SPV) spectroscopy techniques at room temperature. The measurements were carried out on the as grown basal plane with the normal along [2 1 0] and the axis c parallel to the long edge of the crystal platelet. Analysis of absorption and SPV spectra reveal indirect allowed transitions for the absorption edge of Cu2ZnSiS4. The estimated values of indirect band gap are 2.97 eV and 3.07 eV, respectively, for E⊥c and E||c polarization configurations. The polarization-dependent PzR and SPV spectra in the vicinity of the direct band gap of Cu2ZnSiS4 reveal features E⊥ex and E||ex at around 3.32 eV and 3.41 eV for E⊥c and E||c polarizations, respectively. Both features E⊥ex and E||ex are associated with the interband excitonic transitions at point Γ and can be explained by crystal-field splitting of valence band. Based on the experimental observations, a plausible band structure near band edge of Cu2ZnSiS4 is proposed.
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"Everyone's concern is the safety of the players and the coaches and the fans. And that's what most paramount. Obviously, I've never watched the Weather Channel as I have in the last 24, 48 hours."
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"This survey reinforces what Visa has long believed -- that data security is an issue of paramount concern to consumers around the world. Trust is at the heart of our dynamic global economy, and that trust can be eroded if consumers' growing data security concerns are not addressed."
"What we need is a point guard -- that's paramount -- and a post player. We didn't have them this year and it killed us."
"Healthy environment and rich natural heritage are of paramount importance for the future of unified Korea, ... Environmental concerns underlie all of the major topics that have been identified as priority, (including) economic cooperation, tension and arms reduction."
"Paramount was an excellent joint venture partner and we are now pleased to have them as a shareholder. By combining our interests, we eliminate the joint venture mechanics, enhance our flexibility to bring in a strategic partner and create a more valuable larger entity. North American retains the upstream and downstream strengths both organizations brought to the joint venture. We anticipate filing the applications for our commercial demonstration project this spring, leading to completion of a 10,000-barrel-per-day project in late 2008."


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You are viewing the Algebra and Functions Collection
How to Find the Median
Get some practice finding the median (the middle number) of a data set that has an even amount of numbers in it. This worksheet will help build the fundamentals for data analysis and graphing, especially for making a box and whisker plot.
Topics: Middle School, Algebra & Functions
Updated on Nov 18, 2014
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Morgan Stanley to help Adani sell Australian port stakeMELBOURNE: Adani has appointed Morgan Stanley to advise on the possible sale of a stake in its Abbot Point coal port in Australia, as it looks to raise funds to help finance a A$7 billion ($6.2 billion) mine, rail and port project. Adani spokesman ... Economic Times, 1 month ago
LOCAL: Adani seeks Abbot Point advice from US banker - Lloyd's List Daily Commercial News, 1 month ago
Buyers shun Abbot Point sale - Business Spectator, 1 month ago
10 images for abbot port
Citi and Morgan Stanley avoids funding for Abbot Point port expansion
Sydney Morning Herald reported that 2 more global banking giants have declared they will not participate in funding for the Abbot Point coal port expansion, adding fresh financial doubts for what are potentially Australia's biggest coal mines. ...Logistics Guru, 1 month ago
Adani scouts port assets, LNG terminals overseas
Move comes after sale of Abbot Point terminal, its only foreign asset, to Adani familyDNA, 1 month ago GAUTAM ADANI : Adani scouts ports, LNG terminals overseas 4 Traders, 1 month ago
Is the government pulling a sneaky one?
The Abbot Point coal port is set for a major expansion. Photographer: Liam Kidston Source: News Corp Australia AUSTRALIAS environment minister has denied he is fast-tracking approvals for a proposal to dump dredge spoil onto sensitive Queensland ...Perth Now, 3 weeks ago Abbot Point dredge plan cops flak Canberra Times, 2 days ago New Abbot Point dredge plan to dump spoils in wetlands WA Today, 1 month ago Abbot Point plan to dump spoils in wetlands Sydney Morning Herald, 1 month ago
Queensland Government pays fishermen to appear in advertisement on controversial Abbot Point port development
The Queensland Government has paid Bowen fishermen to be part of an advertisement campaign around the expansion of the Abbot Point Coal terminal The existing coal port is 25 kilometres north of Bowen and the expansion of the terminal has been the ...ABC Online, 1 week ago Abbot Point part of boom to bust trend Australian Bulk Handling Review, 2 weeks ago Engineers must take action on sustainability Ben Global, 2 weeks ago Wetlands Project Means no Dredge Spoil on the Reef Dredging Today, 1 month ago
Australia: QRC welcomes bipartisan approach to Abbot Point project
Mining Weekly reports that the Queensland Resources Council (QRC) has welcomed a bipartisan approach to port developments in Queensland, after the state's Labor party said that it would work to prohibit the sea-based disposal of capital dredges ...Dredging News Online, 2 weeks ago Bipartisan approach saves Great Barrier Reef from dredge dumping Mining Weekly, 2 weeks ago Bipartisan approach protects reef health and port development MySunshineCoast, 2 weeks ago EU: Transport Council takes 'general approach' on port services Dredging News Online, 1 month ago
Adani slams article claiming banks shunning its port plans
Indian coal miner Adani has called a Fairfax article claiming that major banks have backed away from its Abbot Point coal expansion inaccurate. According to the article , updated this morning, both Citigroup and Morgan Stanley had reportedly ...Ferret.com.au, 1 month ago
Blow for giant coal port expansion as US banks opt out
Two more global banking giants have declared they will not participate in funding for the Abbot Point coal port expansion, adding fresh financial doubts for what are potentially Australia's biggest coal mines. US-based Citi and Morgan Stanley have ...Sydney Morning Herald, 1 month ago
Williams newcomer does it Well
The latest news from Newton Abbot's card, where Burton Port's half-brother made an impressive start to his career. Burtons Well made a most impressive start to his career in the British Stallion Studs EBF "National Hunt" Novices' Hurdle at Newton ...Sky Sports, 1 month ago
Abbot Point to dump dredge material onshore
The Queensland government has backed plans for onshore dumping of dredged material from the Abbot Point Port expansion. The move comes after massive public backlash against plans for offshore dumping in waters near the Great Barrier Reef. The ...Ferret.com.au, 1 month ago
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Corozal Town was built around the Maya ruins of Santa Rita just nine miles from the Belize/Mexico border.
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Our prediction game for the FIFA/FIFPro World XI 2014 kicked off today with the release of the Goalkeepers shortlist. Predict the World XI and you could win massive prizes.
The Castrol Index helps you see football from a completely different perspective. You'll now know which players truly deserve to grab all the headlines.


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Thursday, 9 February 1995
Primary schools, British Gas and vealFriday, 10 February 1995
What sort of society are we to allow massive salaries and share preferences to some while denying the best possible education to our children? How many leaders of industry could cope with 35 six-year-olds and manage a declining budget, school premise...
Time to tap into the resources of disabled peopleFriday, 10 February 1995
The Bill, which has been drawn up by disability groups and others over a decade, would directly affect 6.5 million people in the UK. It enjoys support from all ten political groups in Parliament: it ought to become law. Ironically, the greatest obsta...
Leading Article:Sitting next to Mr NorrisFriday, 10 February 1995
Extolling the virtues of car travel to a select committee, Mr Norris listed one of its advantages over public transport as ``not having to put up with dreadful human beings sitting next to you". Immediately the Opposition spokesperson, Michael Meache...
Doing things the Army way: Another ViewFriday, 10 February 1995
That is why the Army, and especially the Parachute Regiment, are so furious. A court martial would certainly have sentenced these four more severely. It has been suggested that the Commanding Officer should now send them to prison or kick them out of...
Letter:Tie gives drinkers cheaper beerFriday, 10 February 1995
Your article refers to the ultimate demise of the tie. More likely, further interference will lead to the ultimate demise of the British pub as we know it. It is no coincidence that because of the strength of the tie in Britain, customers in a pub en...
How active citizens become activistsFriday, 10 February 1995
Active citizens, according to stereotype, wear permanent pleats and Barbours, are law-abiding, respectable and paranoid. They are the scourge of the enemy within. Activists wear dreadlocks and army-surplus gear: they are the enemy within. All of our ...
The comfort of strangersFriday, 10 February 1995
And in any case ( I told the hitch-hiker) what Mr Steven Norris was saying about the pleasures of going by car and avoiding all those terrible people you meet on public transport was said a long time ago and much better by Mr Willie Rushton, the arti...
Single currency, double-speakFriday, 10 February 1995
This view, quite commonly held among MPs, too, is profoundly wrong. The rows and cavortings over monetary policy in recent days may have resembled a surreal comedy, but they have the makings of a much darker drama. Whether it would join a European si...
Letter: Observations on a new editorFriday, 10 February 1995
This was all bunkum. It was based on no conversation with any of the seven people in a position to know the truth. There was no such division. The committee was unanimous in its recommendation of Andrew Jaspan to the Trust. But your reporter's invent...
Letter:Paras' penalty makes senseFriday, 10 February 1995
Community service may seem a soft option to those not in full-time work. But these soldiers are working. Community service is intended to be, and is, not merely something useful done for the benefit of the community, but also a punitive curtailment o...
Letter:Office blocks mar Newcastle splendourFriday, 10 February 1995
Of course, the strategy of finding new uses for the elegant listed buildings of the city is welcome. In my view, however, Newcastle's attractiveness as a regional capital would be greatly enhanced by the demolition of the uglier 1960s/70s office bloc...
Letter:Freedom myth takes libertiesFriday, 10 February 1995
The sovereignty of Parliament - allegedly derived from the ancient traditions of the Saxon Witan before the Normans invaded from France - was the myth which Protestant parliamentarians developed in their struggle with the Stuarts. Unionists embellish...
Letter:Facing factsFriday, 10 February 1995
I am a 31-year-old married man, working in the construction industry and live in North Wales - how much more of a "real man" do I have to be? This is the 1990s, and gender should not be cited to inhibit any individual's penchants. Yours faithfully, M...
Letter:Primary schools, British Gas and vealFriday, 10 February 1995
I knew that what I did and how I did it was important to her. It made me want to please her. She made time for me, even inviting me to her house on one or two occasions. It is only now, nearly 30 years later, with my eldest child soon to start school...
Letter:Nudes in public places are spiritually upliftingFriday, 10 February 1995
To me, the issue is not the objectification of nude women in art but the appropriateness of hanging the pictures in a conference room. As a visitor to the university, I felt distinctly uncomfortable with the paintings. I would have felt the same way ...
Leading Article:Reuniting the two nationsFriday, 10 February 1995
These images may seem extreme, but deep divisions are already unmistakeable. The report shows that the Eighties witnessed a dramatic reversal in the post-war trend towards a reduction in inequality. Britain had virtually the worst record: only in New...
Letter:Nudes in public places are spiritually upliftingFriday, 10 February 1995
I attend an evening class once a week on international law. On one of the walls, there is a reproduction of a Auguste Renoir's painting of a female nude depicted in warm French sunlight. There has never once been a complaint and probably the picture ...
Letter:Nudes in public places are spiritually upliftingFriday, 10 February 1995
Yours sincerely, MARJORIE DAWSOn London, E17 8 February
Letter:Nudes in public places are spiritually upliftingFriday, 10 February 1995
Political correctness in the arts is an intriguing and disturbing phenomenon. I wondered whether Maia ni Bhrolchain's problem with objectification applied solely to women (was not Adam also objectified in Larry Wakefield's urban landscape?) or to nud...
LETTER: Parents must stand up for what's best for their childrenThursday, 9 February 1995
I wrote to my MP, John Patten, and to John Gummer and Gillian Shephard, to express my dismay at this prospect. I told them that all the parents I knew were totally opposed to these cuts, and were prepared to pay higher council taxes to see them rever...
LETTER: Let shareholders fix directors' pay justice in self-awarded salariesThursday, 9 February 1995
Yours faithfully, JOHN GRIMWADE Cirencester
LETTER: Blame on all sides in Algerian warThursday, 9 February 1995
Throughout the past three years, both the Algerian security forces and armed Islamist groups have acted with total disregard for international and humanitarian law, resulting in tens of thousands of deaths. Amnesty International has been consistently...
LETTER: Parents must stand up for what's best for their childrenThursday, 9 February 1995
As a parent governor last year, I attended seven full governor meetings, 10 sub-committee meetings, two full-day training courses, two evening courses and four information evenings. I visit the school in a governor's capacity one day a term, take par...
LETTER: Let shareholders fix directors' pay justice in self-awarded salariesThursday, 9 February 1995
It can be done differently. In Australia, the economist Shann Turnbull has successfully introduced "Corporate Senates", which give shareholders a veto over some directors' decisions. Like Cadbury Remuneration Committees, they can therefore control pa...
Inside the minds of the hard menThursday, 9 February 1995
They have escaped prison because Judge MacLaren Webster decided that they would be "of more use to your country to do some community work than for me to incarcerate you ... It will not repair Mr McGuire's broken bones if I were to ruin your lives and...
LETTER: Let shareholders fix directors' pay justice in self-awarded salariesThursday, 9 February 1995
Yours sincerely, marie claud angwin London, W8
LETTER: Parents must stand up for what's best for their childrenThursday, 9 February 1995
Yours faithfully, susan wilkins Leicester
LETTER: Resources for intensive care unitsThursday, 9 February 1995
In 1988, the Association of Anaesthetists of Great Britain and Ireland published the results of an extensive survey of intensive care units in the UK. The number of nursing staff was inadequate in 32 per cent of units. Few units had enough consultant...
LETTER: Blame on all sides in Algerian warThursday, 9 February 1995
It is only by supporting the democratic opposition in Algeria that Europe can ensure a peaceful and stable Mediterranean neighbourhood. Yours sincerely, Hafid Benchaoui Glasgow 7 February
Parliament's chickens come home to roostThursday, 9 February 1995
Take yesterday: it was the turn of the chairman and the controller of the Audit Commission to give evidence. They argued that all holders of public office, possibly including government ministers, should be liable to fines for serious misconduct. Suc...
LETTER: Let shareholders fix directors' pay justice in self-awarded salariesThursday, 9 February 1995
Yours, on a modest salary, MARK WYNN Altrincham, Cheshire
LETTER: Court costs deplete legal aid fundThursday, 9 February 1995
The Lord Chancellor has issued a directive to the effect that where a legally aided defendant is acquitted, his costs are not to be paid, generally, by the prosecution. This is contrary to the general rule regarding awards of costs and, indeed, if a ...
LETTER: My time at boot campThursday, 9 February 1995
For two weeks in 1972, I was incarcerated at Haslar Detention Centre in Portsmouth (now closed) as part of my training as a probation officer. I lived the life alongside young offenders and it gave me an uncomfortably close view of what such regimes ...
Can I call you a cab?Thursday, 9 February 1995
The boss of Leeds Council environmental department got very annoyed the other day because his telephone receptionists kept saying "Hello, love" to callers they had never met before, so he told them to stop. I get annoyed every time I ring up a compan...
LETTER: How it was that Topsy just growedThursday, 9 February 1995
Poor, misunderstood Topsy. She wasn't the original of the 50ft woman. Nor, when she made her celebrated remark, was it a confession at the weightwatchers' club. What Topsy said was: "I s'pect I growed. Don't think nobody never made me" (Uncle Tom's C...
LETTER: Parents must stand up for what's best for their childrenThursday, 9 February 1995
Our experience in the independent sector is that parents opt for independent education precisely because we can offer excellent pupil-teacher ratios, well-resourced departments and stable staff. It is tragic that the Department for Education feels co...
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Rainbow list 2014: The LBGT people who make a real difference
Introducing our annual celebration of the lesbian, bisexual, gay, and transgender people who make a real difference
2014 WISE Summit
For the past four years, Qatar Foundation has been awarding an international prize for education each year, the first award of its kind in the world. Find out more...
Build yourself a brighter future
Chartered surveyors will be critical to shaping our new world
Why HD audio will lead to smarter calling
Telecom giant Vodafone is looking to improve voice quality, becoming the latest company to introduce new HD technology.
i100: A single mother on benefits who became one of the world's most successful authors
11 rags-to-riches underdog success stories
Made of London Series
Sir Ranulph Fiennes maintains that a lack of qualifications drove him on to climb Everest , circumnavigate the globe and walk to the South and North Poles.
From medieval to ultramodern
Mons is embracing the future as it prepares for its role as next year's European Capital of Culture, but it's also steeped in intriguing history. Philip Sweeney explores its two sides
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text: This PDF is a selection from an out-of-print volume from the National Bureau of Economic Research Volume Title: Taxable and Business Income Volume Author/Editor: Dan Throop Smith and J. Keith Butters Volume Publisher: UMI Volume ISBN: 0-870-14118-X Volume URL: http://www.nber.org/books/smit49-1 Publication Date: 1949 Chapter Title: Bad Debts Chapter Author: Dan Throop Smith, J. Keith Butters Chapter URL: http://www.nber.org/chapters/c3243 Chapter pages in book: (p. 104 - 123) — w CIIAPI'ER 5 Bad Debts THE TREATMENT OF BAD DEBTS IN ORDINARY BUSINESS ACCOUNT- ing differs from the corresponding tax treatment in several respects. In ordinary business usage the term 'bad debts' refers primarily to losses arising from transactions made on credit in the normal course of business, that is, to losses on trade ac- counts and notes receivable. For tax purposes, on the other hand, bad debts are defined much more broadly. The tax con- cept, for instance, during the period covered by Part Two, was especially broad, embracing such items as losses on bonds and other debt obligations held as investments as well as losses on loans to officers and employees. For both tax and book purposes bad debts may be accounted for in two ways: (a) they may be deducted as direct charges against income at the time they have been definitely ascer- tained to be uncollectible or (b) a reserve for probable losses may be established, ordinarily at the close of the period for which the accounts are made up. The method adopted for book purposes will depend upon Despite the gen- eral acceptance of similar rules for both purposes, important differences often arise on technicalities, in matters of detailed application, and because a company elects one method for tax purposes though it uses the other for book purposes. A RATIONALE OF ACCOUNTING FOR Bth DEBTS Before considering the consequences of these differences in scope and accounting treatment, the rationale of the customary 104 CHAPTER 5 105 provisions for bad debts is briefly presented. In commercial enterprises, the most commonly used and ordinarily the most justifiable basis for determining charges or credits to income is the completed transaction. Income is generally deemed to arise when a sale is made. Except for accruals of items such as interest or rent, no credit is taken for profits except when and to the extent that they are received or at least reasonably assured. Thus, sales are commonly recognized as producing income at the time of sale on the assumption that the receivables taken in exchange for goods or services are the equivalent of cash, collection of which will be made in due course. But an element of risk inheres in most sales on credit. The taking up of income at the moment of sale therefore constitutes a departure from the strict theory of recognizing profits only when realized. Such recognition will prove to have been in error to the extent that receivables are not collected. The provision for loss on bad debts is thus essentially a correction of income estimates previ- ously or currently made. From the viewpoint of the balance sheet, it is intended to reduce the receivables due from cus- tomers to the net amount estimated to be realizable. Rigid adherence to the completed transaction as the basis of income recognition might be considered to imply that no pro- vision for failure to collect the proceeds of a sale should be made until the loss is definitively ascertained. When two ac- counting periods are involved, however, as may often be the case, to take up income in one period and to cancel it in another would hardly be satisfactory. It would obviously distort the comparability of results of operations as between the two pe- nods. The 'charge-off' method doubtless has this effect in direct ratio to the rigidity of insistence upon the date of ascertainment as the time for taking the deduction. In contrast, the reserve method, by far the more common accounting practice, has the merit of allocating the approximate loss to the year in which the sale, the proceeds of. which were never realized, was made. The receivable arising from a sale of goods or services may io6 PART ONE be regarded as containing two parts: that which represents a cost and that which represents a gain. A case could be made in principle, although probably not in practice, for treating these parts separately. As far as the cost element is concerned, the sale may be regarded as a conversion of an asset from one form to another. To the extent that the value of the asset created exceeds its cost, there is a present or prospective accretion to assets and a gain. In the ordinary case of a corporation making its return of income on an accrual basis, a gain will be taken up unless there is a high degree of uncertainty concerning the collectibility of the debt arising from it. In accounting as well as in tax prac- tice, the measure of the gain is the excess of the cash equivalent of the receivable over the cost of the goods or services sold. In measuring the cash equivalent it is necessary to consider the interest element arising from delay in payment, the cost of collection, and the credit risk. The first two elements are in many cases deemed immaterial and hence are ignored, though in other cases they are carefully computed. The credit risk is, however, more generally recog- nized as significant and provision is made for it. In some cases it is covered by insurance and the premium is, of course, charged against income in the period in which the debt is created. More commonly, the debt is reduced to its assumed cash equivalent by a bad debt reserve. It then becomes apparent that the provision is properly a charge against the period in which the receivable is created. From another viewpoint, the bad debt reserve may be regarded as a self-insurance premium, the amount of which should equal the premium necessary to cover the risk of loss. B DEFINITIoN Tax Treatment The Internal Revenue Code provides for the deduction of bad debts in Section 23 as follows: CHAPTER 5 107 "In computing net income there shall be allowed as deductions: (k) Bad Debts (i) General rule—Debts which become worthless within the taxable year; or (in the discretion of the Commissioner) a reason- able allowance to a reserve for bad debts; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction. (2) Securities becoming worthless—Jf any securities . . become worthless within the taxable year and are capital assets, the loss resulting therefrom shall, in the case of a taxpayer other than a bank, . , be considered as a loss from the sale or exchange, on . the last day of such taxable year, of capital assets." The statute covers all debts owned by the taxable unit. It is not limited to those arising from accounts receivable or invest- ments; the debt need not even arise from a transaction con- nected with the trade or business. Irrespective of the nature of the transaction giving rise to the debt, a deduction for it can be taken only under the provisions of the bad debts section. There is no option to take a deduction for a bad debt under the loss provisions of the statute [Sec. 23 (e) and (f)]; the two sections are mutually exclusive.1 There are, however, restrictions on the types of item that can be deducted as bad debts. First, the item must involve a genu- ine debtor-creditor relationship. This relationship serves to distinguish losses arising out of bad debts from other losses. When the relationship does not exist, there is no debt, and the loss is deductible, if at all, only under the provisions relating to the deduction of losses. The distinction could be important, for the provisions of the Code controlling the deduction of losses and of bad debts were phrased differently in the period covered by Part Two: a loss was deductible in the year in which sustained, a bad debt only in the year in which its worthless- ness was ascertained and in which it was charged off. In some situatiqns the technical requirements of ascertainment and 1 Spring City Foundry Companjr v. 292 U.S. 182 (1934). io8 PART ONE charge-off might be more restrictive. The deduction, further- more, is limited to the tax basis of the debt. Since the 1938 Act,2 the statutes have made a distinction in the treatment of bad debts evidenced by 'securities' as defined in Section 23 (k)(3) and other bad debts. When the securities are capital assets and have been ascertained to be worthless and charged off, the loss is not deducted as a bad debt, but is treated as a loss from the sale or exchange of capital assets on the last day of the taxable year. The requirements of ment and charge-off applicable to other bad debts must be met; the only change made by the amendment is in the amount of loss that can be taken. Under the revised statute, the loss from securities is subject to the capital loss limitations whether the loss occurs because of a sale or an exchange. The provision that the loss shall be considered a loss from the sale or exchange of capital assets on the last day of the taxable year is an arbitrary rule which may or may not operate to the advantage of the taxpayer Accounting Treatment The restriction of bad debt loss or expense in business ac- counting to losses on trade accounts and notes receivable is necessary to obtain adequate information about a company's operations. These receivables have presumably been passed on by the company's own credit department, or have come under the general or discretionary rules by which the sales depart- ment operates. The losses are, in a sense, part of the cost of doing business under the customary credit terms and with the class of customers actually dealt with. This bad debt loss is a sig- nificant operating figure, changes in which may indicate the relative desirability of modifying credit terms to different classes of customers. It is properly segregated as an internal 2 In 1936, to which the statistics of Sample I pertain, no distinction was made in the law between debts evidenced by securities and other debts. In the statistical tabulation, therefore, losses from bad debts evidenced by securities are included iii the bad debt item on the tax return, not in the capital loss item. CHAPTER 5 109 check on a company's operations, and to give comparable fig- ures between companies in an industry or trade. Losses from debts other than trade receivables arise from entirely different business situations and, if appreciable, must be handled separately to reveal the nature of the company's operations. Ordinarily they are not regular recurring charges. They arise irregularly, if at all, when investments or nontrade debts owing a company are liquidated. Since they often repre- sent the realization of a loss that has been developing over a series of years, they are sometimes charged directly to surplus, on the ground that a charge to the income account would dis- tort income in the year of realization. The foregoing differences in the definition of bad debt loss for tax purposes and public reports may involve no more than different listings of the various loss items. But even though shown separately, two or more distinct loss items may be grouped together, and all included as part of 'general and ad- ministrative expenses'. One item, however, may be classified separately to indicate its peculiar nature, as when a loss on a debt arising from an investment is shown as an extraordinary charge in an income statement because it is held to be nonre- curring, and 'income before special loss' is deemed to be a significant intermediate figure. Likewise, losses on loans to officers and employees should be shown as charges distinct from general bad debt expense. The final net income figure for tax and business purposes would be the same if similar loss items were included in the same year regardless of their designation. This balancing within a single year will not always occur. Be- cause of the differences in definition, certain losses on debts may be taken in different years for the two types of report or they may be treated differently when taken, as when a large nonrecurring loss is charged to surplus. 110 PART ONE C THE RESERVE METHOD Tax Treatment Until 1921 the tax law did not permit the deduction of a bad debt loss until the loss had been definitely ascertained. The Act of 1921, by sanctioning the reserve method for tax pur- poses, authorized a well-established trade practice. It thereby took a step towards implementing the general principle laid down in the Act of 1918 that net income should be computed in accordance with the method of accounting regularly em- ployed.by the taxpayer. Under the amendment it became per- missible, at the discretion of the Commissioner, to take as a deduction a reasonable addition to a reserve for bad debts. The reserve alternative had been recommended by the Ways and Means Committee as "a method of providing for bad debts much less subject to abuse" than that available under the exist- ing statute.3 As T. S. Adams pointed out to the Senate Finance Committee, the reserve method affords the authorities far better control over bad debt deductions than does the direct charge method. "You cannot," Mr. Adams maintained, "go through a taxpayer's debts and actually check off each one and make up your mind whether it is a good or a bad debt. Business is usually so well established that the normal debt loss is pretty well known. . . If the taxpayer charges off more than the . ordinary percentage, the situation is flagged. But when the tax- payer writes off a lot of bad notes (or accounts), we have no posi- tive check." The use of the reserve method for tax purposes is subject to the following conditions: the taxpayer must choose either the specific debt or the reserve method and stick to his choice ex- cept as .the Commissioner permits him to change it. Further- more, he may employ only one method: he cannot use the reserve method for part of his accounts and the specific debt 3 Cf. House Report 350, 67th Cong., ist Sess. (1921), p. ii. 4 Cf.Senate Finance Committee, Hearings on Revenue Bill of 1921. 67th Cong., ist Sess.,p. 53. CHAPTER 5 111 method for other debts. Not all taxpayers are allowed the op- tion; for example, a taxpayer reporting sales on the installment basis may not use the reserve method. This is merely an illus- tration of the basic rule that a bad debt deduction cannot be taken unless the amount represented by the debt has entered gross income. The essential criterion from the tax viewpoint is that the addition to the reserve is reasonable. The fact that the addition to the reserve is computed as a percentage of either gross sales or of bad debts outstanding does not necessarily mean that it is 'reasonable'. When additions over a period of years computed as a percentage of gross sales have made the balance in the re- serve unnecessarily large, an addition for the current year, computed in the same manner, has been disallowed. According to Regulations iii, Section 29.23(k)-5, what con- stitutes a reasonable addition depends "primarily upon the total amount of debts outstanding as of the close of the taxable year". Nevertheless, other factors, such as the volume of sales during the year, the amount of the reserve at the beginning of the year, and the amount of debts charged against the reserve during the year, are taken into account in determining whether the reserve is reasonable. While an attempt is made to limit the addition to an amount that bears a close relation to the period for which it is deducted, the addition is necessarily affected by circumstances of preceding years. Just as a current addition may be cut down or entirely disallowed because of an un- necessarily large balance in the reserve, so too, the taxpayer may increase his addition in one year when unusually large bad debt losses of preceding years have depleted the reserve.5 Accounting Treatment As already pointed out, the reserve method of handling bad debts has important business advantages, particularly as it fa- cilitates the allocation of losses to the periods in which the sales 51.T. 1442, Cumulative Bulletin, 1-2, p. "9 (1922); Regulations iii, Sec. 29.23(k)-5. 112 PART ONE giving rise to income are made. The same objective could, of course, be achieved by anticipatory write-downs of individual receivables, but a reserve is especially useful when a company holds a large number of receivables. The aggregate of bad debt losses can be estimated much more precisely than the specific receivables that will not be paid. Experience gives a reasonably accurate basis for an estimate of the total amount that will be uncollectible, while a detailed appraisal of the prospects of payment from each individual account would be both costly and unsatisfactory. Also, if specific accounts were written down in anticipation of loss, inevitable unexpected losses and unex- pected payments or recoveries would have to be accounted for. An over-all account, reserve for bad debts, makes such adjust- ments unnecessary because the anticipated loss is conceived of as applying against the aggregate of receivables, not against in- dividual receivables to varying degrees. The amounts to be credited or charged to reserves for bad debts may be estimated by two methods, each of which has several adaptations. The required balance in the reserve may be computed at the end of each accounting period, on the basis of experience. Accounts receivable are classified by age, and a percentage of probable loss is applied to each age group. The required reserve thus estimated is compared with the existing reserve after allowing for all necessary charge-offs of specific accounts that have beep determined to be uncollectible. The difference, which constitutes the bad debt expense of the pe- riod, is then set up on the books. Such a reserve will presumably be appropriate for balance sheet purposes in the sense that it will indicate net receivables or the amount that will actually prove collectible. The bad debt expense figure may, of course, vary greatly from period to period, and will be determined by the age classification of receivables, bad debts actually charged off, and recoveries, if they are credited to the reserve. If primary emphasis is on the age rather than the amount of receivables, the bad debt expense charge will lag behind the period of cx- pánding sales but precede the period of actual charge-offs. CHAPTER 5 Under another method, the bad debt expense is taken as a certain percentage of sales in each period. This amount is added to the reserve which is decreased by actual write-offs. Bad debt expense in this way is related to the probable loss on the outstanding receivables at any one date. Bad debt expense as a percentage of sales may be so set as to cover total estimated losses over a considerable period, averaging out the variations in different phases of the business cycle, or it may be computed as a different percentage of sales in each period to approximate either the probable losses on sales of the period or on receiv- ables outstanding at the end of the period. Perhaps the most common method is a percentage of sales for interim reports, with an adjustment at the end of the accounting period to bring the bad debt reserve in line with probable losses on the then outstanding receivables. To summarize, bad debt expense is a correction of income es- timates based on the expectation of uncollectibility of a certain percentage of receivables as indicated by experience. But under many accounting systems it is the aging of the receivables rather than the making of the sale that determines the bad debt charge. Even under the reserve method there may be a time lag between the original recognition and the correction of the estimate by an adequate bad debt charge. D THE DIRECT CHARGE-OFF METHOD Tax Treatment When the deduction for bad debts is taken on the basis of spe- cific debts charged off within the taxable year rather than upon the reserve basis, two major requirements were imposed by the statute during the period covered by Part Two: the debt must be ascertained to be worthless and it must be charged off the books in the taxable year. This provision was changed in the Revenue Act of 1942. Sec- tion 23(k)(1), applying retroactively to years beginning Janu- ary 1, 1939, now reads simply: [There shall be allowed as deductions:—] 114 PART ONE Debts which become worthless within the taxable year; or (in the discretion of the Commissioner) a reasonable addition to a reserve for bad debts. The earlier requirement that the deduction had to be taken. in the year in which the debt was ascertained to be worthless and had been charged off had led to a great deal of controversy and litigation over the meaning of 'ascertainment' and 'charge. off'. Insistence upon strict interpretations of' both terms not infrequently led to situations in which the deduction was de- nied altogether. The 1942 Act further provided a special seven- year period for refunds and credits in case of controversy over the year in which worthlessness. occurred.° These two provi- sions.should remove most of the ground for controversy and a great deal of the divergence on bad debt deductions. The usual period for adjustments was extended because by the time it was known that a deduction had been denied, the earlier year to which it might have been properly attributable was barred by the gènerál three-year statute of limitaiions in the Internal Revenue Code. The change in 1942 was along the lines of Sec.. tion 3801 of the Code, discussed briefly above, to assure inclu- sion of all income items and the allowance of all deductions, without double inclusion or double deductions arising from technicalities. The more complicated rules existing during the period cov- ered by Part Two and influencing the figures may be described briefly. The taxpayer had to take the deduction in the year in which he ascertained the worthlessness of the debt. This did not necessarily mean that the debt may not have been actually worthless in an earlier year. As long as the taxpayer acted in good faith and with reasonable prudence, the deduction was allowable in the year in which he ascertained worthlessness. The condition that he must ascertain worthlessness in accord- ance with the standards of a reasonably prudent person was obviously necessary to prevent tax avoidance. The taxpayer was 6 Revenue Act of 1942, Sec. 169; Internal Revenue Code, Sec. 322(b)(5). CHAPTER 5 115 not allowed to defer intentionally his 'ascertainment' of worth- lessness in order to take the deduction in some later year when its effectiveness in reducing taxable income might be greater. The charge-off requirement was intended to prevent the de- duction, for tax purposes, of a debt that remained on the books, for other purposes, as an asset. The literal requirement of the statute that the debt must be charged off during the taxable year was, of course, almost impossible of fulfillment. The courts, recognizing that the books of a firm were ordinarily not—indeed, cannot be—closed until the early months of the following year, softened the statutory requirement by allowing a bookkeeping made in the early months of the fol- lowing year, before the books were closed, to constitute a com- pliance with the statute.7 A further merciful relaxation occurred in a case in which the taxpayer had charged off the debt in an earlier year when he was not allowed the deduction; in a later year when the deduc- tion was allowed, a second charge-off was unnecessary. The fact that the debt was in a state of being charged off and was there- fore eliminated from the assets was a sufficient compliance with the statute. To be deductible, a debt need not be entirely worthless; the statute provides for a deduction for the partial worthlessness of specific debts. When part of a debt is clearly worthless and has been charged off the books, it may be taken as a deduction for tax purposes, subject to the important limitation that no deduction for partial worthlessness may be taken because of a mere fluctuation in the market value of collateral securing the debt.8 There is, however, no compulsion upon the taxpayer to take a deduction for partial worthlessness in the year in which it is ascertained.9 He may, in his discretion, take the deduction 7 See Hamlen v. Welch, 116 413 (C.C.A.—ist, 1940), for a review of authori- ties on the nature of the charge-off required and on the circumstances that give rise to a debtor-creditor relationship. 8 See Regulations iii, Sec. 29.23(k)-4. 9 G.C.M. 18525, Cumulative Bulletin 1937-1, p. 8o. ii6 PART ONE or defer it, taking a deduction for partial worthlessness in a greater amount or for total worthlessness in later year. Accounting Treatment The tax treatment, arising as it does from the accounting treat- ment for business purposes, has indicated both the general ob- jectives and methods of bad debt accounting. One problem of timing in the business applications of the direct charge-off method may be noted briefly. Accounting policies with respect to the timing of write-offs of bad debts may vary with the pur- pose for which the financial reports are prepared. If the pri- mary objective is to prepare a balance sheet for creditors, receivables may be more stringently written down at each balance sheet date. The emphasis in this case is on a proper balance sheet figure; what is sought is a measure of the cash- yielding and debt-paying capacity of certain current assets. However, a loss figure derived in the process of valuing assets for this particular purpose may not be the most suitable to in- clude in computing income. Extreme conservatism in preparing balance sheets calls for an anticipation of all losses likely to be realized. Bad debt cx- pense would thus tend to be high in years of declining business. When losses are actually realized, the prior anticipation makes bad debt expense less than it would otherwise have been. The greater the conservatism for balance sheet purposes, the bigger may be the fluctuation in reported income. And the greater the conservatism in stating income in depression, the larger will be the income and the degree of recovery shown in the subsequent period. If financial reports are prepared primarily for stock- holders and management, it may be both proper and wise to avoid unreasonable accentuations in the fluctuation of income by tempering the extreme policies of anticipating all possible losses on receivables. A policy of writing down receivables to give a conservative balance sheet figure is clearly likely to conflict with a tax policy that permits the write-off of debts ascertained to be worthless CHAPTER 5 117 0 and charged off. In many instances, write-downs will be made on the possibility or probability of loss before a debt is actually ascertained to be worthless. Even so, a situation might develop in which the total bad debt loss would be approximately the same over a period or even year by year for tax and for balance sheet purposes, but the specific debts written off in each year would differ; for example, if the loss that led to write-dowiis for the balance sheet was actually realized in later years. Tax allow- ances would then follow with a time lag the losses taken on the company's own books. £ RECOVERY OF BAD DEBTS PREVIOUSLY CHARGED OFF After a debt has been charged off wholly or in part and de- ducted under a specific debt method, part or all may be re- covered. Because the income tax rests on the concept of the taxable year as a distinct unit, the return for the earlier year when the deduction was taken remains unchanged in the case of such recoveries. If a direct charge-off has been made, the amount subsequently recovered must be included in gross income for the year in which received.'0 Under the reserve method, subsequent recoveries of debts that have been charged against the reserve do not directly enter gross income but are credited to the reserve." Income for the year of recovery is, of course, indirectly affected since the crediting of the recovery to the reserve influences the determination of what is a reason- able addition to the reserve for that year. Section 22(b)(1 2) provides that the subsequent recovery of a debt is not to be included in income if the previous deduction did not benefit the taxpayer because of a lack of income to be offset. The theory expressed in court cases. before the present provision was adopted was that the previous deduction repre- sented a loss of capital that must be recovered before income could be realized. For tax purposes the capital was considered to be recovered if the bad debt deduction offset income. If 10 Regulations iii, Sec. 11 I.T. 1825, Cumulative Bulletin 11-2, p. 144 (1923). ii8 PART ONE there was insufficient income to be offset by the deduction, the capital represented by the bad debt had not been recovered. Therefore, the present collection on the debt loss previously de-. ducted was a return of capital and could not be income. This line of reasoning, now embodied in the law, had earlier been rejected by the Board of Tax Appeals which held that recoveries of bad debts were income, irrespective of the benefit to the taxpayer of the previous deduction.12 Later, the Treasury accepted the benefit theory, ruling in 1937 and 1939 that subse- quent recoveries did not constitute income unless the prior de- duction accomplished a reduction of tax liability.13 But in 1940 the Treasury, revoking these rulings, returned to the earlier concept that subsequent recoveries are income, irrespective of the benefit of the deduction to the taxpayer, on the theory that bad debts are considered as operating expenses of the business, not as losses of capital that must be recovered before income can be derived.'4 In the Revenue Act of 1942, Section i iG, the present pro- vision was established, retroactive to years beginning after December 31, 1938, under the Internal Revenue Code, and also retroactive under any prior revenue Act. Thus, any tax- payer who by litigation or otherwise had kept open the returns of earlier years stood to benefit by the final enactment into law of the tax benefit rule. The shifts in rulings and established procedure on this subject have been reviewed to give a striking though extreme example of the varying circumstances under which taxable income is computed. In accounting practice, when a reserve for bad debt is set up, recoveries are typically added to the reserve, as is required for tax purposes. The reserve, therefore, over a period has to be maintained by charges to income to cover net bad debt write- offs. If the reserve is adjusted at the end of each year on the 12 Lake View Trust and Savings Bank v. Commissioner, 27 B.T.A. 290 (1932). 13 G.C.M. 18525, Cumulative Bulletin 1937-1, p. 8o; G.C.M. 20854, Cumulative Bulletin Part 102. 14 C.C.M. 22163, Cumulative Bulletin 1940-2, p. 76. CHAPTER 5 119 basis of the amount and age distribution of receivables, the bad debt expense for a period will be reduèed the amount of the recoveries. The effect on net income is the same as it would be if the recoveries were considered and shown as a separate item of receipts or credited to some ex- pense. If the bad debt expense is computed as certain per- centage of sales, recoveries added to the reserve influence the standard percentage charged to cover bad debt losses in the long run, but individual years will not be affected [by unusually large or small recoveries. If a reserve for bad debts is not set up, recoveries of bad debts previously charged off may be handled in three each of which'may be justified on logical grounds. They n1iay be shown as income in the year when recovered or as offsets to the bad debt expense of the year. Both alternatives in the year of recovery, and the choice of procedure will not make taxable income diverge from reported business income. The third alternative, somewhat less in practice, is to credit recoveries directly to surplus on the theory that they represent corrections of errors made prior years when the debts were written off. This method leafis to a diver- gence between taxable and business income in the year of re- covery that is not balanced out in prior or subseqittent periods. F SUMMARY As is apparent from the foregoing discussion, differences in the accounting and tax definitions and treatrent of bad debts are likely to give rise to differences in the amount entered as bad debt expense on a financial statement the amount deducted for bad debts on the tax return. This difference may, in turn, yield dissimilar net income figures. Some of the differ- ences between taxable and business income may cancel each other in any one year while others will appear on an annual comparison but will in time wash out. Others are not depend- ent upon annual periods and more basically differentiate tax- able and business income. 120 PART ONE Certain differences that appear in the bad debt figures for the year are canceled so immediately that they do not cause differences in net income; e.g., differences in nomenclature or classification. A loss that is deducted as a bad debt on the tax return but charged to some special loss account on the financial statement will give a difference in the bad debt figures but not in the net income for the year, if all types of loss concerned are treated as expenses. More significant differences are those which cause a discrep- ancy in the annual income figures but which cancel out over a period. The tax deduction for bad debts may be of the same amount as that charged off on the books, but it may be allowed for tax purposes in a different year from that in which it is taken for business purposes. This type of discrepancy can occur when the charge-off is made on the books in one year but the deduction is not allowed for tax purposes until a later year. A debt may be written down on the books because of a dimi- nution in value of either the debt or collateral; such a diminu- tion would. not be sufficient evidence of partial worthlessness to allow a partial bad debt deduction for tax purposes. Con- versely, even when a tax deduction for partial worthlessness could be taken, a taxpayer might postpone taking it until a later year when total worthlessness could be claimed. In all these instances, although the books may show a charge-off of the same amount as is eventually allowed as a bad debt deduc- tion, there will be discrepancies in the annual income figures. Finally, some differences in the accounting and tax treat- ment of bad debts do yield differences in net income that will not ordinarily cancel out over time. For instance, when securi- ties that represent debts become worthless, the entire loss may not be deductible for tax purposes because of the limitations of the capital loss provisions. As the full loss will be written off the books, the difference between taxable and business income will never be washed out. Under a reserve method, the addition to the reserve ap- proved by the Commissioner for tax purposes and the addition CHAPTER 5 121 actually made to the reserve on the books will 9ot always be equal. Under the specific debt method, the taxpayer niight entirely lose the benefit of the deduction through to prove the facts of ascertainment and charge-off when they were required. To obtain the deduction his proof had to be sufficient to over- come the presumptive effect of the Commissioneti's findings to the lost also when deductions claimed and disallowed in one year might properly have been taken in an earlier y4ar. Whether the taxpayer failed to claim the deduction in the early year or had his claim disallowed, he will entirely lose the benefit of the deduction if the statute of limitations has runt against the earlier year. Before the 1938 Act, the converse situation could occur: the taxpayer might obtain a double deduction of the bad debt loss, though this was rare. The might be allowed in one year and claimed again in a year. If the later year was determined to be the correct year ad the statute had run against a deficiency assessment for the year, the taxpayer obtained a double benefit from the This situation was partly corrected by the enactment 1938 of Sec- tion 3801 of the Internal Revenue Code which with certain qualifications permits the assessment of a for the earlier year when the deduction is allowed for the later year. Section 3801 does not constitute a remedy the case in which the deduction is disallowed for the later year and the statute of limitations bars a claim for refund the earlier year in which the deduction might have been taken. Never- theless, the Section should tend to mitigate difficulties. inherent in the time of the deduction. Since it a de- ficiency assessment after the running of the stattite of limita- tions against an early year when it is that the In circumstances in which the taxpayer was unable to prove ascertainment and charge-off for any other year, his failure of proof for the in which he claimed the deduction would entirely preclude his obtaining benefit of the deduction. 122 PART ONE deduction should properly be taken in a later year, adminis- trative officials are likely to be more liberal in their allowance of deductions in the year claimed by the taxpayer. There is no longer a danger to the revenue from such liberality. The pro- vision in 1942 for a special seven-year statute of limitations on bad debts, Section 322(b) (s), as stated above, should remove most of the difficulties about timing. Another reason for differences between tax and book figures of bad debt expense is the not uncommon business practice of carrying large or unusual charges or credits directly to surplus instead of through the income account, though this practice is now discouraged by many accountants. When unusual losses are charged directly to surplus, total reported income for the company will escape the burden of this charge and will exceed total taxable income. If charges were not made to surplus, the loss or expense items would have to be charged against the in- come of one or more years. Surplus charges thus lead to an over- statement of aggregate income over a long period in the sense that total reported earnings are significantly modified by the surplus charges. Surplus charges, when made, are justified on the ground that the specific loss item is unusual and nonrecur- ring and would seriously distort the reported income of any one year or that, even though a normal recurring expense, it is properly attributable to prior years and should not be con- sidered a burden on current activities. Unusual and nonrecur- ring charges might be illustrated by the complete loss of receivables in foreign countries following the outbreak of a war or the imposition of exchange control. A charge that might be claimed to be attributable to prior years would be necessary if it was discovered that failure to write off worthless accounts over a period of years had led to insufficient annual bad debt expense charges and an inadequate reserve. In both these situa- tions, a charge to the income of the year of occurrence or discovery would give a distorted picture of the company's operations. No thoroughly satisfactory solution exists for the dilemma CHAPTER 5 123 of distorting the income of a single year or incoriçectly stating the aggregate income of a longer period. Correct average earn- ings over a long period are especially important thr some pur- poses but the best possible estimate of current inco1me is needed for other purposes. The problem is best handlek by full cx- planatidns of any large' unusual charges and by recon- ciliation statements in conjunction with income statements. The situation in which gains are credited to has been noted with the remark that recoveries sometimes credited directly to surplus on the theory that represent the correction of errors of prior years and are not of significance in the year the recovery takes place. In such taxable in- come will exceed business income and reported bad debt ex- pense will be a gross rather than a net expense.


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Climate Communication
based in Boulder, COLORADO (USA)
Climate Communication is a non-profit science and outreach project funded by the Rockefeller Brothers Fund and the ClimateWorks Foundation. Climate Communication operates as a project of the Aspen Global Change Institute, a non-profit organization dedicated to furthering the scientific understanding of Earth systems and global environmental change.
SGS - Climate Change Programme
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Wherever your organisation is on the road to carbon neutrality, SGS can help you by providing professional and independent verification services. We've been providing 3rd party verification of emissions for over 10 years. Operating in over 140 countries we offer a truly global service to global businesses addressing a global issue through the following: EU Emissions ...
Climate Change Capital Ltd
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8.17.2011 Your Daily Jay shares the latest and greatest originals, remixes and everything in between from the biggest names in the industry to the up and comers. This blog considers dance music a culture and lifestyle. Jay recently featured Marc Van Linden's remix of Dominica's Gotta Let You Go Featuring Amanda Wilson. Read more…
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Marc Van Linden's Gotta Let You Go Featuring Amanda Wilson Is Posted In Your Daily Jay
By radikal | October 2, 2011 | Press | No comments
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The New England Whiskey Festival generated $3,000 for the RI Hospitality Education Foundation. Twin River Casino hosted this 1st annual event with partial proceeds to benefit our 501c3 non-profit corporation. From left to right are Frank Martucci, General Manager of Beverage Operations, ... » read more « 10/20/2014 | Monika
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DETROIT — Michigan's turnaround district for low-performing public schools has approved a $325,000 annual base salary for its newly hired permanent chancellor.
The Education Achievement Authority's board of directors approved the contract for Veronica Conforme on Tuesday. It's unchanged on a yearly basis from her monthly salary of about $27,080 as interim chancellor, and is the same amount the previous chancellor was paid. Conforme became interim chancellor in June and the board voted to hire her as the permanent chancellor last week after a search.
Conforme will donate $25,000 of her salary to charity this year while receiving an extra $25,000 for relocation expenses. Her contract runs until June 2018.
The Detroit Free Press reports the EAA has about 7,200 students this year in its direct-run and charter schools.


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A few months ago, I posted a query regarding my Ethridge kin from Giles County, Tennessee.
I posted information about my dad, John O. Ethridge (1920-1998), his parents, Marcus E. Ethridge (1886-1966) and Manella King (1887-1938).
I have since changed e-mail addresses. The e-mail address on the old "Ethridge Family of Giles County TN" thread is no longer valid.
Since then, I have found some new information. Hopefully, this new information will put me on the right track.
The information comes from a hit I made on the internet. It comes from an archived copy of the Wilson County (Tenn.) News dated September 4, 1941 regarding an obituary of William Harvey Ethridge. William Harvey Ethridge died at the age of 66. One of the survivors it lists is "one brother, Marcus Eugene Ethridge of Pulaski".
I forwarded this information to one of my first cousins. He said that his dad remebered having some first cousins. So it is possible that this Marcus Eugene Ethridge of Pulaski is my grandfather.
If this turns out to be so, there is a big age gap of about 11 or 12 years between William Harvey Ethridge and my grandfather. Based on the information obituary regarding William Harvey Ethridge, he was born circa 1874-1875. My grandfather, as I have stated previously, was born in 1886.
Am I on the right track?
Notify Administrator about this message?
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November 28, 2014
Posted Thursday, November 15, 2012 --- 11:11 a.m.
PLEASANT PRAIRIE, Wis. (AP) -- An Illinois food manufacturer is moving its headquarters and some production to Kenosha County.
Good Foods Group bought a vacant building in the village of Pleasant Prairie and plans to relocate in the first quarter of 2013. The building had been listed for $3.8 million. The Chicago company makes pre-packaged, all natural food, including preservative-free dips and salads.
Village administrator Michael Pollocoff tells the Kenosha News the move will initially bring 70 jobs to the community, with plans to expand.
Copyright 2012. The Associated Press.
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