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Inclusion of the payment in income for the tax year of receipt is a permitted method of accounting for federal income tax purposes. The payment is partially or completely recognized by the business in revenues in its applicable financial statement for a subsequent tax year (or, if it does not have an applicable financial statement, the payment is partially or completely earned by the taxpayer in a subsequent tax year). An applicable financial statement is, in order of descending priority: the company s 10-K or its Annual Statement to Shareholders; a certified audited financial statement that is accompanied by the report of an independent CPA and is used for credit purposes, reporting to shareholders, or any other substantial nontax purpose; or a financial statement (other than a tax return) that must be furnished to a federal or a state government or agency (other than the SEC or the IRS). The payment is for any of the following: Services The sale of goods (other than the sale of goods for which the business uses a method of deferral in Reg. 1.451-5(b)(1)(ii), dealing with advance merchandise or long-term contracts) The use (including by license or lease) of intellectual property (e.g., copyrights, patents, trade names) The occupancy or use of property if the occupancy or use is subordinate to provision of services (e.g., advance payments for the use of rooms or other quarters in a hotel, or booth space at a trade show) The sale, lease, or license of computer software Guaranty or warranty contracts subordinate to the preceding five items Subscriptions (other than subscriptions for which an election to defer prepaid income under IRC 455 is in effect), whether or not provided in a tangible or intangible format



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Lichen simplex chronicus (LSC) is a reactive condition often seen in association with eczematous dermatitis LSC is characterized histologically as showing epidermal acanthosis, hyperkeratosis, and hypergranulosis LSC represents a cutaneous reaction to repeated physical trauma such as chronic scratching LSC is not a distinct entity that explains the patient s condition The pathologist is expected to make an attempt to identify the underlying cause of LSC if possible If there are no histopathologic features that identify an underlying etiology, the pathology report can so state Eczematous dermatitis is the most common speci c in ammatory condition to be seen in association with LSC The differential diagnosis for LSC includes VIN simplex-type The diagnosis of well-established lichen sclerosus (LS) is typically straightforward due in large part to the characteristic homogenized dermal sclerosis seen on light microscopy.





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Tek, H. and Anday, F. Voltage Transfer Function Synthesis Using Current Conveyors. Electronics Lett Vol. 25, Nov. 9, 1989, pp. 1552 1553. Tseng, F.-I. and Cheng, D.K. Gain Optimization for Arbitrary Antenna Arrays Subject to Random Fluctuations. Trans IEEE AP-15, May 1967, pp. 356 366. Uzkov, A.I. An Approach to the Problem of Optimum Directive Antennae Design. Comp Rend Acad Sci URSS Vol. 53, 1946, p. 35. Uzsoky, M. and Solymar, L. Theory of Super-Directive Linear Arrays, Acta Physica Hung Vol. 6, 1956, pp. 185 205. Veremy, V.V. and Shestopalov, V.P. Superdirective Antenna with Passive Resonant Re ector. Radio Sci Vol. 26, March April 1991, pp. 631 636. Voges, R.C. and Butler, J.K. Phase Optimization of Antenna Array Gain with Constrained Amplitude Excitation. Trans IEEE Vol. AP-20, July 1972, pp. 432 436. Winkler, L.P. and Schwartz, M. A Fast Numerical Method for Determining the Optimum SNR of an Array Subject to a Q Factor Constraint. Trans IEEE Vol. 20, July 1972, pp. 503 505. Yaru, N. A Note on Supergain Antenna Arrays. Proc IRE Vol. 39, Sept. 1951, pp. 1081 1085.

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The start of the EDGE activities was at a time, when the new feature was hardly noticed The idea and the draft work item description were presented at SMG#20 in Sophia Antipolis This was the plenary, which happened in conjunction with the rst UMTS radio access workshop, and the major attention of the delegates was on the UMTS subject Nevertheless the work item received suf cient support, and the work on the issue kicked off in the form of a feasibility study which had been conducted throughout 1997 The work item received in the beginning quite a large portion of sceptics The change to a higher order modulation scheme obviously required higher C/I values in operation The change of the modulation system was initially coupled to the provision of non-real time services EGPRS Later enhanced CSD (ECSD) was introduced.

As with the create methods, the client invokes a finder method, which instructs the EJB object to get the container to invoke the corresponding ejbFind method from the bean class. The body of the finder methods should contain SQL or whatever database access language code you use to select data from the underlying database. That s why some entity beans are called bean-managed; the code in the bean is responsible for creating, accessing, and otherwise manipulating database data.

It should be noted that early lesions of LS may be dif cult to diagnose and can show overlapping histologic features with lichen planus (LP) The presence of even subtle dermal sclerosis favors the diagnosis of LS over LP Some cases of LS may be associated with superimposed LSC and have an unusual appearance on physical exam The presence or absence of atypia should be noted in biopsies from elderly women showing LS LS does appear to be associated with some risk for developing vulvar squamous cell carcinoma and VIN simplex-type in elderly women A whole host of other in ammatory disorders may involve the vulva, including infections, psoriasis, lichen planus, Behcet disease, Crohn dis ease, plasma cell vulvitis, and various acantholytic disorders.

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