It would probably be ideal if business and life were as simple as producing goods, selling them and recording the profits. But there are often circumstances that disrupt the cycle, and it's part of the accountants job to report these as well. Changes in the business climate, or cost of goods or any number of things can lead to exceptional or extraordinary gains and losses in a business.  Some things that can alter the income statement can include downsizing or restructuring the business. This used to be a rare thing in the business environment, but is now fairly commonplace. Usually it's done to offset losses in other areas and to decrease the cost of employees' salaries and benefits. However, there are costs involved with this as well, such as severance pay, outplacement services, and retirement costs. 

In other circumstances, a business might decide to discontinue certain product lines. Western Union, for example, recently delivered its very last telegram. The nature of communication has changed so drastically, with email, cell phones and other forms, that telegrams have been rendered obsolete. When you no longer sell enough of a product at a high enough profit to make the costs of manufacturing it worthwhile, then it's time to change your product mix. 

Lawsuits and other legal actions can cause extraordinary losses or gains as well. If you win damages in a lawsuit against others, then you've incurred an extraordinary gain. Likewise if your own legal fees and damages or fines are excessive, then these can significantly impact the income statement. 

Occasionally a business will change accounting methods or need to correct any errors that had been made in previous financial reports. Generally Accepted Accounting Procedures (GAAP) require that businesses make any one-time losses or gains very visible in their income statement. 

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The decision of whether or not to send a child to preschool is a personal choice largely dependent on adequate and affordable programs in a particular area. While some areas provide district funded programs designed to prepare children for kindergarten, others offer only private preschool programs that come at a price. However, there is also the option of home school preschool that allows parents to prepare their children for kindergarten while controlling the environment and...

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The decision of whether or not to send a child to preschool is a personal choice largely dependent on adequate and affordable programs in a particular area. While some areas provide district funded programs designed to prepare children for kindergarten, others offer only private preschool programs that come at a price. However, there is also the option of home school preschool that allows parents to prepare their children for kindergarten while controlling the environment and method of teaching.

The most important goal of preschool is to prepare young children for the school experience. With guidance, parents can successfully deliver these most important lessons through a home school preschool program. So while public preschool programs may be overcrowded or nonexistent, and private preschool may prove cost-prohibitive, home school preschool can offer benefits equal, if not superior, to both.

Further, for very young children who have yet to leave home without their parents, a preschool program out of the home may be extremely overwhelming. This is the age in which to foster confidence and a love of learning; as such, this first school experience is incredibly important. It may be better to introduce school lessons in an environment in which children are comfortable and nurtured. And a home school preschool can offer just that.

Luckily, there are a variety of home school preschool programs specifically designed by professional educators experienced in elementary education. These programs can be found online and include detailed lesson plans that will educate and invigorate young children through play-based learning. Parents who choose to embark upon a home school preschool program need not worry that they are not qualified to teach. These pre-planned home school preschool programs will walk you through the educational process with ease and confidence. And ultimately, your child will flourish with your care and support.

Keep in mind that a home school preschool program does not necessarily mean a long-term commitment to home schooling. You may want to begin with a home school preschool program and then transition your child to a public or private traditional school environment. Or, you may find that you sincerely enjoy the home schooling process and choose to continue. Either way, it is most important that you address your child’s individual needs in determining an educational path. With love, support, and dedication, you will foster a love of learning sure to follow your child for a lifetime.

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Many people struggle with the decision to file bankruptcy. Usually this is because they have misconceptions about bankruptcy in general. Basically, bankruptcy is a legal way to level the playing field between an individual debtor and creditors. It is a legal proceeding that provides the debtor with a fresh start.

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Many people struggle with the decision to file bankruptcy. Usually this is because they have misconceptions about bankruptcy in general. Basically, bankruptcy is a legal way to level the playing field between an individual debtor and creditors. It is a legal proceeding that provides the debtor with a fresh start.

The two types of bankruptcy that are most commonly available for an individual are: Chapter 7 and Chapter 13.

Chapter 7, or straight bankruptcy, is what most people typically think of as bankruptcy. In Chapter 7 bankruptcy, a debtor’s non-exempt assets are liquidated or sold and the proceeds are used to pay toward unsecured debts (credit cards, loans, medical bills, etc.). In the overwhelming majority of cases, however, people do not lose any property which means unsecured creditors get nothing. At the end of the bankruptcy, roughly 3-4 months after filing, the debts are discharged and the creditor can never collect on the debt.

Chapter 13 is a debt reorganization or consolidation bankruptcy. If a person has a regular monthly income, their debts (mortgage arrears, car payments, credit cards, medical bills, loans, student loans, etc.) are rolled into one low monthly payment. Because the debtor is paying back his creditors through this repayment plan, the debtor does not risk losing any assets as he might under Chapter 7 bankruptcy. Furthermore, while in the repayment plan, typically 3-5 years, creditors are stopped from contacting the debtor without first going through the debtor’s attorney and the court.

Millions of people declared bankruptcy last year alone to get the fresh start they needed. Contrary to what many believe, bankruptcy does not permanently damage your credit, and you will still be able to have credit. The new bankruptcy laws that went into effect in 2005 changed bankruptcy very little.

The 12 b vitamin is one of the b vitamins that are essential to maintain a healthy body. Otherwise known as Cobalamin, the 12b vitamin is needed for the processes to convert the carbohydrates, fats and proteins from food into energy. 12 b also, more importantly, helps keep the red blood cells healthy and therefore prevent heart disease as well as keeping the immune system functioning at its maximum level. In addition, 12 b is used to create the protective covering of all nerve cells in the body.

The most important function of 12 b is to form healthy red blood cells. However, all cells need 12 b to keep them healthy. It is the white blood cells, amongst others, that need 12 b to help ensure that the immune system functioning properly. All of the nerve cells in the body also need 12 b to form their protective fatty layer. This is essential for all of the nerves but is especially so for those in the brain. If there is not sufficient 12 b to create this protective layer then the brain will not be functioning properly.

Interestingly, the amount of 12 b that the body needs is relatively small but is needed on a regular basis. However, 12 b on its own is not enough as the body cannot absorb it easily. To help the body absorb 12 b the stomach produces intrinsic factor which enables more of the 12 b to be absorbed. 12 b is only found in animal foods such as liver, eggs, fish and meat but most people consume far more than their recommended daily amount of 12 b. This is not a problem as the body can only absorb about half of the 12 b that is consumed. It is also worth noting that the body can recycle the 12 b which cuts down on the impact of a 12 b deficiency. However, strict vegetarians or vegans are likely to require 12 b supplements if they do not eat any animal products that contain 12 b.

If the body does not have enough 12 b then anaemia is the most obvious symptom. Obviously, this is due to the fact that there is not enough 12 b to make healthy red blood cells. Anaemia can also be caused by the body not creating enough intrinsic factor to help absorb the 12 b that is available in the food consumed. The body tends to makes less intrinsic factor once a person reaches 50 and this will lead to less 12 b being absorbed and supplements of 12 b may be required. Kids are also at risk from anaemia because they may not eat the food that contain 12 b. Pregnant women need more 12 b because the baby is absorbing 12 b during the pregnancy to grow properly.

Many people love to go fishing, instead of playing tennis or golf. Others make it their primary sport activity together with their families and friends to relieve boredom and stress. Surveys say that more than 50 million Americans love to go fishing and make it their lifestyle option instead of other sports.

In Alabama, fishing represents a substantial impact on the state economy. Hundreds of millions of dollars are represented and about 20,000 people list fishing as their source of livelihood. However, most people consider it as a form of relaxation and a family activity. In general, it is a lifestyle option.

In the book titled “The Incomplete Psychology of Everyday Fishing;” psychologist Paul G. Quinnett dedicated an entire chapter about fishing as a source to relieve stress. In the chapter, “Ethics of Fishing” he points out that a person must appreciate and enjoy the benefits of nature. He also highlighted that fishing correct is a way for an individual to become more disciplined in his lifestyle.

“Family Life First,” an organization dedicated to introducing how to spend useful family time to parents for their children, have factual data that in the past 20 years, 25 percent of a child’s playing time has decreased. Outdoor activities, where most children spend their playing time, have also declined by 50 percent. Since 1969 to 1996, 22 percent of family time activities have lessened proven by the study of the White House Council of Economic Advisers.

Any fruitful time to interact with your children is time worth investing. Fishing is a way to connect. The quality time you get is really worth the effort. The experience you get by catching fish is what makes it wonderful to enjoy and that is the important part of fishing. There are 23 public fishing lakes having plenty of fish waiting to be caught. All children can experience the excitement and adventure of fishing. You will always remember the very first time you caught a fish, and the parent who showed you how to catch it. You gain enjoyable and learning experiences from fishing that makes it a great family activity.

Alabama, for example, promotes its lakes and open banks as places best for fishing. You do not even need a boat to catch fish. There are also stores where you can find what you need for fishing. You may bring your family with you and the time of being together and enjoying the fun of fishing is the best family activity you could have.