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The departmental operating incomes determined in steps one and two can now be added together. At this point, certain undistributed expenses must be calculated and deducted. These expenses are not distributed to the departments because an appropriate allocation is difficult to arrive at. Nor are they, for the most part, controllable by or the responsibility of the department managers. These unallocated expenses (including fixed charges) usually include the following: Administrative and general Marketing Property operation and maintenance Utilities expense Property or municipal taxes Rent Insurance Interest Depreciation Income taxes Since these expenses are usually primarily fixed, they vary little with sales revenue; historic records will generally indicate the narrow dollar range within which they vary. Sometimes these expenses will vary at the discretion of the general manager. For example, it may be decided that an extra allocation will be added to the advertising and promotion budget during the coming year or that a particular item of expensive maintenance can be deferred for a year. In such cases, the adjustment to the budget figures can be made at the general manager s level. Usually, these undistributed expenses are calculated initially on an annual basis (unlike departmental sales revenue and direct operating expenses, which are initially calculated monthly). If an overall pro forma (projected or budgeted) income statement, including undistributed expenses, is prepared monthly, then the simplest method is to divide each undistributed expense by 12 and show



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model into his description of complementarity, whereby the distance from the center of the circle represents a dimension of intensity. That is, complementarity involves both the class of behaviors and their strength. Reciprocity on dominance, correspondence on nurturance, and equivalent intensity thus de ne complementary behaviors. In addition, Kiesler (1983, 1996) de ned two other broad classes of reciprocal interpersonal patterns anchored by the IPC model. When reciprocal interpersonal patterns meet one of the two rules of complementarity, he referred to this situation as an acomplementary pattern. In such a case, interactants may exhibit correspondence with regard to nurturance or reciprocity with regard to dominance, but not both. When interactants exhibit neither reciprocity on dominance nor correspondence on nurturance, he referred to this situation as an anticomplementary pattern. In Kiesler s (1996) discussion of these three reciprocal patterns of interpersonal behavior, it is clear that they relate rather directly to the types of outcomes of interpersonal situations suggested by Sullivan. Complementary reciprocal patterns are considered to promote relational stability that is, such interpersonal situations are resolved, they are mutually reinforcing, and they are recurring. Acomplementary patterns are less stable and instigate negotiation (e.g., toward or away from greater complementarity). Finally, anticomplementary patterns are the most unstable and lead to avoidance, escape, and disintegration of the interpersonal situation. SASB After developing his two circular models of maternal and child behavior, Schaefer (1961) suggested that relationships between the two surfaces could be the basis for articulating a theory of in uence of maternal behavior on child behavior, stating





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In Proceedings of the 6th Annual ACM/IEEE International Conference on Mobile Computing and Networking (MobiCom 00), pages 56 67, Boston, Massachusetts, August 2000 See also IEEE/ACM Transactions on Networking, 11(1):2 16, February 2003 15 J Ding, K M Sivalingam, R Kashyapa, and L J Chuan A multi-layered architecture and protocols for large-scale wireless sensor networks In Proceedings of the IEEE Vehicular Technology Conference (VCT2003), Orlando, Florida, October 2003 16 I Stojmenovic Beaconless Area Based Broadcasting In preparation 17 J Lipman, P Boustead, and J Chicharo Reliable minimum spanning tree ooding in ad hoc networks IEEE Transactions on Vehicular Technology, forthcoming 18 N Li, J C Hou, and L Sha Design and analysis of an MST-based topology control algorithm In Proceedings of IEEE INFOCOM, Volume 3, pages 1702 1712, San Francisco, California, April 2003 19 W R Heinzelman, J Kulik, and H Balakrishnan.

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