eviews shortly after the end-of-month close. This allows release of quarterly results within 30 days of the close of each quarter. So-called mid-month reviews are supplemented with reviews match- ing payroll periods. Biweekly or weekly operating results at lower levels in the organization become the time where line management focuses on results measured by orders received (bookings), ship- ments or installs (billings), orders placed (purchase commitments), and headcount changes (hires and terminations). Accounting and treasury operations monitor payables, receivables, and cash position on a daily basis, and make decisions about exactly which bills to pay, taking several factors into account each day. Why should a communications manager worry about these issues? Wait until the daily or weekly executive conference call has an echo problem, or security breach, or there aren't enough ports-no, you really don't want to wait, you want to know the calls occur, and you want to know how long they typically last and you want to know if everything works OK, or you want to be in a position to have installed another four or eight ports just before they are needed. As the individual responsible for all communications cir- cuits, equipment, facilities, and services, you need to know about key operating and strategic actions being contemplated and taken. Be aware though that these discussions are highly sensitive and, valu- able as they may be, you may not always be invited, or privy to, all decisions until you're instructed to take action or asked to advise on a situation. ACCOUNTING SYSTEM The foundation of each organization's accounting system is a chart of accounts. This is a name and number system whereby each account PRACTICAL IP AND TELECOM FOR BROADCAST ENGINEERING AND OPERATIONS has unique identification in the form of a name and number. If a particular department has accounts in more than one physical loca- tion, this becomes part of the structure as well. Accounting systems are built around five categories of accounts