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Third, these types of taxes, particularly income taxes, are subject to estimated payment requirements throughout the year, and the final amount of the tax is determined when the tax return form is actually completed Finally, since the revenues are taxpayer-assessed, it is sometimes difficult for the government to satisfactorily estimate the amount of tax it will ultimately receive based on historical information, because the taxes are generally based on the relative strength of the economy during the calendar year reported by the taxpayer Historical information does not always have a direct correlation with the current status of the economy In some cases taxpayer-assessed revenues are collected by a level of government different from the government that is the actual beneficiary of the tax.



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For example, a state may be responsible for collecting sales taxes, although portions of the sales taxes collected are actually revenues of counties or cities located within the state In these cases, the state will remit sales tax collections to the local governments (counties, cities, etc) periodically Similar situations exist where states collect personal income taxes imposed by major cities within the state The local governments receiving taxes collected by another level of government should apply the same criteria of recognizing these revenues (ie, when they are measurable and available) If the collecting government remits the local government s portion of the taxes promptly, the local government is.

FIGURE 4-9

6.6.3 Mutual Coupling Before discussing the mutual coupling among patch elements in an array, we will first look at the resonant frequencies and the input impedance of a single element. Both calculated and measured data are included.





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derivative may also be priced using an option-pricing model, such as the Black Scholes model, that considers probabilities, volatilities, time, underlying prices, and other variables. Detailed information on calculating the fair value of derivatives is beyond the scope of this book. These calculations have been the subject of much study in the commercial accounting area, which has been providing fair value information about derivatives for some time. Effective Date GASBTB 2003-1 has an almost instantaneous effective date. It is effective for financial statements for periods ending after June 15, 2003, with earlier application encouraged.

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Recall Circuits First we model recall, that is, remembering something that has been committed to long-term memory After this, memorization to long-term memory is modeled Memory Cell Long-term memory is an organization of brain memory cells, not to be confused with biological cells A memory cell may or may not be a single neuron Longterm memory cells can be modeled as a neural circuit that sends excitatory neurotransmitters back to its own input, similar to a cell of read-only memory (ROM) (Figure 4-5), described in 3 By moving S, the set signal, true brie y and than back to rest, the output Q goes true and holds inde nitely It is relatively dif cult to reset Q back to false since there is no reset or toggle input, consistent with the fact that long-term memory cannot easily be erased.

To reset this cell so that its output Q is false, the chief approach is to reduce the precharge on one or more of the gates, a topic of 5 Once set, a pulse burst circulates inde nitely using very little energy in an adiabatic model Memory Standard Cells Long-term memory can be modeled as a connection of standard cells, as shown in Figure 4-6 In circuit parlance a standard cell is one that is designed to connect directly to other, identical standard cells The Q in this gure represents a memory cell The standard cell may be synthesized based on input and output behavior as de ned below The method discussed below yields a slightly different circuit if behavior is de ned differently, so it is important to choose the correct behavior to begin The signals are de ned in Table 4-1.

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