It is an affirmative defense that the accused: (1) Reasonably believed that the victim was not 65 years of age or older at the time of the offense; or (2) Could not have determined the age of the victim because of the manner in which the offense was committed. D.C. Code Ann. §22-3227.04: Restitution
IFRS 5 outlines how to account for non-current assets held for sale (or for distribution to owners). Presentation. Assets classified as held for sale, and the assets and liabilities included within a disposal group classified as held for sale, must be presented separately on the face of the statement...
Disagreement between Cost and Financial accounts generally arises due to the following factors: i. Items that are included only in financial accounts: The following items of purely financial nature are included in financial accounts but not in cost accounts: (a) Interest received on bank deposits (b) Profit on sale of assets (c) Rents receivable
A gap between account numbers allows for adding accounts in the future. The following is a partial listing of a sample chart of accounts. Current Assets (account numbers 10000 - 16999) 10100 Cash - Regular Checking 10200 Cash - Payroll Checking 10600 Petty Cash Fund 12100 Accounts Receivable 12500 Allowance for Doubtful Accounts 13100 Inventory ...