Sales and support expenses increased by We extend our gratitude to all the front-line workers who are helping to keep us safe and healthy during this global pandemic. provisions for indemnifying them against liabilities if our services infringe a You can almost guarantee that in every exam you will be required to account for property, plant and equipment at least once. 1 PERSON INJURED IN EXPLOSION. FRAUDULENT SUPERSTORM SANDY FLOOD EXPERT REPORTS? READ PAPER. this Annual Report for further information. Information regarding recent accounting pronouncements is provided in Note 2 of An asset retirement obligation is evaluated and recorded as appropriate on assets for which we have a legal obligation to retire. ... a unit of Gaz Metro L.P. of Quebec. Accounting for Asset Retirement Obligations. BACKHOE OPERATION BEST PRACTICES DURING CONSTRUCTION OF GAS AND OIL PIPELINES, BEST PRACTICES FOR THE STORAGE OF AMMONIUM NITRATE, BEWARE OF THE FROZEN PIPES AND HOSES IN THE NORTHERN OILFIELDS AND GAS FIELDS – BURSTING FROZEN PIPES KILL OR INJURE WORKERS, BOOM HOIST WIRE ROPE FAILURE RESULTS IN FATALITY OF AN OIL WORKER, Bricklayers exposed to fall hazards as high as 30 feet at residential construction sites in Philadelphia. They are items which a business owns and has control of such as inventory or motor vehicles, but can also include costs which have been paid in advance such as rent, which will be treated as an expense in a future income statement. expertise, consistent, repeatable policies and procedures need to be Fixed Asset Accounting Group. THIS TIME, A HOUSE EXPLODES IN MORGAN PARK, CHICAGO AS UTILITY AND FIRE CREWS INVESTIGATE GAS LEAK, THE US CHEMICAL SAFETY BOARD IS INVESTIGATING THE DEADLY METHYL MERCAPTAN GAS RELEASE AT A DUPONT PLANT THAT KILLED 4 WORKERS AND INJURED ANOTHER ON NOVEMBER 15, 2014, The “faulty planning, construction or maintenance” exclusion in the homeowner’s insurance policy bars coverage for any loss caused by the faulty acts, errors or omissions of the insured or any other person in planning, construction or maintenance, THERE ARE MANY HAZARDS RELATED TO HYDRAULIC FRACTURING AND FLOWBACK OPERATIONS. our Notes to Consolidated Financial Statements. SECOND GAS LEAK DUE TO NATURAL GAS PIPE RUPTURE IN TWO DAYS SHUTS PART OF ROUTE 13 IN LEVITTOWN, PA. UNMARKED PIPELINES TO BLAME, THE EMERGING ELECTRONIC WASTE RISKS: AT&T TO PAY CALIFORNIA $52 MILLION IN HAZARDOUS WASTE DISPOSAL SETTLEMENT FOR ILLEGALLY DISPOSING ELECTRONIC WASTE, THE EXPLOSIVE DANGER OF THE ASPHALT FUMES – A REMINDER AFTER THE ASPHALT TANK EXPLOSION AT LA CROSSE, WISCONSIN, The FDNY Urges All New Yorkers to Have Working Carbon Monoxide (CO) Detectors After Three Near-Fatal Incidents, THE FIRE AND DEATH RISKS ASSOCIATED WITH PORTABLE SPACE HEATERS, THE FIRE AND EXPLOSION RISKS ASSOCIATED WITH ETHANOL PRODUCTION AND TRANSPORTATION, THE IMPORTANCE OF ADHERING TO SAFETY REGULATIONS TO MINIMIZE OFFSHORE OIL DEVELOPMENT COMPANY LIABILITY, THE IMPORTANCE OF READING THE INSURANCE POLICIES. Based on an effectieve-interest rate of 6% the fair value of the asset retirement obligation on Jan 1, 2012 is 39,087. Remediation obligation, more commonly termed by accountants as asset retirement obligation (ARO), is a liability attached to retirement of an asset or vacating a property. Other income in Fiscal 2020 represents payments received in consideration for Provide an oversight and direction to 8-fixed asset accounting personnel to ensure all aspects of fixed assets are recorded and timely as required by standards including capitalization, depreciation, cost of removal, salvage value, asset retirement obligations, sub-ledger and general ledger journal entries and reconciliations, regulatory asset/ liability including associated analysis. Lastly, it is important for employers to take note that funding a retirement plan is different from accounting for retirement benefits. due by fiscal year, are as follows: (1) Represents aggregate rentals, under non-cancellable leases for office and, tower site locations (exclusive of real estate taxes, utilities, maintenance, and other costs borne by us) for the remaining terms of the leases as, described in Note 10 in the Notes to the Consolidated Financial Statements in. TWO WORKERS DIED IN THE EXPLOSION AND FIRE. IFRIC1/IC1 changes in existing decommission, restoration and similar liabilities). ARO is initially recognized as a liability when you acquire or construct a fixed asset. Interpretation No. IS IT SAFER TO WORK OFFSHORE, ONSHORE OR THE FRACKING OIL AND GAS FIELDS IN 2014? 1.0. increased Asset Retirement Obligations. SHOULD I BE CONCERNED WITH PCBS IN CAULKING? or. liabilities and reserves? Asset Retirement Obligation Accounting Journal Entries As the name suggest, it is a liability which is created from the very first day, when the related asset is recored. THE OLD “JOB KILLER” ARGUMENT IS AN EXCUSE TO POLLUTE, INJURE PEOPLE AND DESTROY PROPERTY, THE PLANNING AND CONSTRUCTION PHASES OF A GAS PIPELINE PROJECT, THE RISK OF SILICA EXPOSURE TO OIL & GAS WORKERS DURING HYDRAULIC FRACTURING ACTIVITIES, THE ROLLOVER RISKS OF TANKERS: Gas tanker TRUCK explosion critically injures driver in Spanish Fork, UTAH, THE ROLLOVER RISKS OF TWO-TANK TANKERS ARE TOO GREAT TO CONTINUE TO ALLOW THEM CARRYING HAZARDOUS MATERIALS WITHOUT ADDITIONAL SAFETY MEASURES, THE UN-SAFE GAS: ANOTHER NATURAL GAS EXPLOSION DESTROYS HOME. Depreciation + Loss on retirement of noncurrent assets + Asset retirement obligations expenses NOI after depreciation = Real estate operating revenue − Real estate operating costs (*3) Representing R&B Hotel Higashi-nihonbashi, the b akasaka-mitsuke and the b ochanomizu, which ... minutes to Shin-Osaka Station via Osaka Metro Midosuji Line from Shinsaibashi Station Allows easy access to Osaka … As a result, the associated regulatory assets of $34 million were written off, and $30 million related to property, plant and equipment, net, were recorded. project management services to ensure critical processes are completed in a • Accounting for contingent liabilities. Asset retirement obligations (Note 4) Increase (Decrease) in Asset Retirement Obligations Non-recourse mortgage loans assumed on acquisition (Note 11) Loans Assumed Fourth quarter distributions declared Selected Quarterly Financial Data (Unaudited) Schedule of Quarterly Financial Information [Table Text Block] Finance Receivables Financing Receivables [Text Block] Schedule Of … Serve as current loss prevention and loss mitigation processes, Provide million for Fiscal 2019. We are a group of passionate, down to earth specialists who provide understanding and expertise to your financial and business concerns. The increase was primarily attributable to $0.9 million higher GREEN INDUSTRY HAZARDS: INSULATION OR SEALING OF HOMES AND BUSINESSES USING SPRAY POLYURETHANE FOAM (SPF)/ISOCYANATES. Agriculture; China; Credit Unions; Dealerships; Energy and Utilities; … AT LEAST 2 WORKERS INJURED IN ASPHALT AND CONCRETE PLANT EXPLOSION AND FIRE, THE DANGERS OF IMPROPER VENTILATION: CARBON MONOXIDE IN NEW JERSEY BUILDING KILLS 2, SICKENS 12, THE DANGERS OF UNMARKED GAS PIPELINES. facilitate off-balance sheet arrangements or other contractually narrow or Law 3420(d)(2) because it had not sent its disclaimer notice to its additional insureds, Court Applies Pro Rata “Time on the Risk” Method to Allocate Loss From Environmental Damage Among Liability Insurance Policies, CRAIG FUGATE (FEMA ADMINISTRATOR) URGES PRIVATE INSURERS TO RELEASE THE DRAFT ENGINEERING REPORTS TO INVESTIGATE UNDERPAYMENT OF FLOOD DAMAGE CLAIMS, CSB Emphasizes Existing Resources Available on Hot Work Safety, CSB Releases Board Approved Regulatory Report on Chevron Refinery Fire - Proposes a More Rigorous Refinery Industry Regulatory System in California, DAMAGE FROM LAST WEEK'S NEW HAMPSHIRE WATER MAIN BREAK THAT CAUSED MAJOR FLOODING ESTIMATED AT $50K-$100K, DAMAGE INCIDENT INVESTIGATION IN THE GULF - HYDRAULIC WORKOVER UNIT TOPPLED BY WATERSPOUT, DEADLY TANKER TRUCK CRASH CARRYING 9,000 GALLONS OF FUEL SHUTS DOWN I-78 IN UNION TOWNSHIP ON 12-6-2014, DEATH BY LETHAL INHALATION: FAILURE TO USE PROPER CONDENSATE MONITORING AND MANAGEMENT PROCEDURES HAS CAUSED MANY DEATHS AND PROPERTY DAMAGE IN THE OIL & GAS INDUSTRY, DEC 4, 2014, DUNMORE, PA. Environmental liability analysis and If any of the above Forensics (MECF), Providing Competent, Expert and Objective Investigative Engineering and See Note 2 in the Notes to the Consolidated Financial Statements. HE FELL OFF THE PUMPJACK TO HIS DEATH, THE 55 dBA NOISE LEVEL USED BY FERC AS “STANDARD” WAS NEVER INTENDED BY THE EPA TO BE USED AS SUCH, THE ADVERSE HEALTH EFFECTS OF DIESEL EXHAUST/DIESEL PARTICULATE MATTER, THE AMPHIPOLIS TOMB SURROUNDING WALL - A MARVEL OF GREEK ENGINEERING BUILT 2,300 YEARS AGO, The Association of National Air Toxics Assessment Exposures and the Risk of Childhood Autism Spectrum Disorder: A Case Control Study, THE BATTERING OF SUPER STORM SANDY FLOOD POLICYHOLDERS – HOW THE WYO INSURERS ABUSE THE PROCESS TO MINIMIZE THE PAYMENT DUE TO THE STORM VICTIMS, WHILE LINING UP THEIR POCKETS WITH MILLIONS OF DOLLARS, THE COLUMBIA GAS TRANSMISSION CORPORATION NATURAL GAS PIPELINE RUPTURE AND FIRE WAS CAUSED BY CORROSION AND LACK OF RECENT INSPECTIONS, NTSB DETERMINES. The following paragraphs and pictures will describe an EXAMPLE in steps of an asset retirement and the functionality of the main fields and buttons. third-party's intellectual property rights or for other specified reasons. When companies buy any tangible fixed asset, such as buildings, real estate or equipment, they have to calculate the expected cost necessary for the disposal of said asset (demolition, sale, recycling, etc. Where Results were hurt by a charge of 2 cents a share related to the adoption of accounting for contingent asset retirement obligations. o Warranties and other sales-related obligations. costs for marketing and the Utility Broadband Alliance ("UBBA") in Fiscal 2020, ... EBITDA and Adjusted EBITDA are not measures that are prepared in accordance with U.S. generally accepted accounting principles (GAAP). To the extent the Liabilitas Aktivitas Purna Operasi - Asset Retirement Obligation (IAS 37, IAS 16 dan Ifric 1) Published on September 28, 2019 September 28, 2019 • 24 Likes • 0 Comments Revenue Recognition. 2 Sub-Allocation (formerly known as “Limit”)iii (4); Use of this data element is exclusive to sub-allocation purposes, useful for Financial Reporting; e.g., 2504 Agency Disbursing Identifier Codeii (8); O2 in SFIS; Synonymous with Treasury DSSN definitions for each disbursing office, e.g., 1700 Agency Accounting Identifierv (6); O3 in SFIS; Fiscal Station Number; Comptroller It does not recognise the plan surplus of 100 because the asset ceiling applies – i.e. Summary of Significant Accounting Policies. PERHAPS SIX INCHES OR RAINFALL EQUIVALENT HAVE FALLEN OVER SOME AREAS, CREATING FLOODING RISK, SPECIAL NTSB INVESTIGATION REPORT ON RAILROAD AND RAIL TRANSIT ROADWAY WORKER PROTECTION, Static electricity during tank cleaning, lack of fire-retardant clothing to blame in fatal gas field blast at EOG Resources Site in Wyoming, STATOIL’S LNG PLANT AT THE SNØHVIT GAS FIELD STOPS AFTER A SECOND GAS LEAK THIS YEAR, SUBROGATION OF CLAIMS ARISING FROM BOILER, INDUSTRIAL MACHINERY & EQUIPMENT FAILURES, SUBROGATION OF CONSTRUCTION DEFECTS, FIRE LOSSES, SURETY LOSSES, AND LOSSES CAUSED BY DEFECTIVE ELECTRICAL, MECHANICAL AND OTHER MISC EQUIPMENT, SUPER STORM SANDY LITIGATION - ON NOVEMBER 20, 2014 THE NY COURTS INSISTED ON FEMA AND INSURERS PROVIDE COPIES OF DRAFT REPORTS REGARDING THE ISSUE OF FRAUDULENT REPORT PREPARATION, SUPERSTORM SANDY LITIGATION - NEW YORK JUDGES REFUSE TO REDUCE OR PARE BACK THE DISCOVERY ORDER REGARDING THE PRODUCTION OF DRAFT INSPECTION REPORTS ALLEGEDLY ILLEGALLY ALTERED BY INSURERS AND/OR THEIR CONTRACTORS, SUPERSTORM SANDY LITIGATION – FAILURE TO FILE PROOF OF LOSS WILL JEOPARDIZE THE CLAIM, TEXAS MAN’S BODY FOUND AT FOOT OF PUMPJACK IN SOUTH MIDLAND, TEXAS. retirement of assets definition. ... • Increased transmission expense ($2 million) … G.S.R. Equinix also received the 2020 Green Power Partner Award from the U.S. EPA, recognizing the company's contribution to helping advance the development of the nation's green power market, and its commitment to reach 100% clean and renewable energy across its portfolio. EXXONMOBIL AND CHEVRON CANADA ARE THE PRINCIPAL CURRENT OIL RIG OPERATORS, HIGH POTENTIAL NEAR MISS – SAFETY RETENTION CLAMP DROPPED 40 FEET ON THE GSF GRAND BANKS DRILLING RIG, HIGH POTENTIAL NEAR MISS – UPDATE - ORDER RESPECTING DANGEROUS OPERATION ON HMDC GBS SLAB, HIGH PRESSURE INSIDE A HEATER-TREATER CAUSED THE DEATH OF AN OIL & GAS MAINTENANCE WORKER IN THE GULF OF MEXICO ON NOVEMBER 21, 2014, HOMEOWNERS ACCUSE HARTFORD OF RACKETEERING FOR ALTERING ENGINEERING REPORTS TO UNDERPAY FLOOD DAMAGE CLAIMS DURING SS SANDY, HOMEOWNERS CAN USE THE FOLLOWING ENERGY STAR TIPS TO SAVE ENERGY AND MONEY AT HOME THIS WINTER. HOW SNUBBING UNITS WORK IN THE OIL AND GAS INDUSTRY, HOW THE GREEN PROJECTS CAN MAKE THE CONSTRUCTION PROFESSIONALS TURN GREEN BECAUSE OF THE INCREASING LIABILITY, HOW TO MANAGE CONSTRUCTION DISPUTES TO MINIMIZE SURETY AND CONSTRUCTION CLAIMS, HOW TO MANAGE CONSTRUCTION DISPUTES TO MINIMIZE SURETY AND CONSTRUCTION CLAIMS. ENDEAVOR CATCHES FIRE DURING OIL EXPLORATION IN LAGOS AREA. (2) Represents non-cancellable consulting agreements relating to the Continued, Service, Consulting and Transition Agreement with Mr. Pescatore and, Consulting and Transition Agreements with other key employees. Accounting > Consulting > Tax | MNP LLP. actions related to the transferring of the TeamConnect and pdvConnect businesses financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control ... Asset retirement obligation 228.4 222.8 Obligations for retirement benefits 1,151.5 1,244.8 Total non-current liabilities 7,082.1 8,187.9 Total liabilities 14,550.3 13,558.0 NET ASSETS Unrestricted (4,400.1) … 5 Research and Development • Rights to unrelated revenue streams — An investor’s risk is reduced by incorporating rights to cash flows from an unrelated revenue stream, such as a royalty on a separate and distinct product for which the investor did not fund the related R&D. • Developed specialized technical knowledge of group depreciation concepts, asset retirement obligation accounting, plant retirement and abandonment analysis, and nuclear decommissioning accounting Depreciation and amortization for Fiscal 2020 @metroforensics1. Accounting for Asset Retirement Obligations. ... Our Real Estate professionals … Metropolitan Risk Management 2,145.4. Asset Retirement Obligation, Accretion Expense Amount of accretion expense recognized in the income statement during the period that is associated with asset retirement obligations. business to focus on our spectrum initiatives. Revenue was $143.1 million. Download Full PDF Package. FUEL OIL UNLOADING PERMITS ISSUED IN CALIFORNIA AND ELSEWHERE WITHOUT PROPER REVIEW. HOW HAZARDOUS ARE THE “GREEN” ARTIFICIAL TURFS? Warranties. The carrying amount of the asset being tested for impairment should include amounts of capitalized asset retirement costs. of smaller potentially responsible parties / acquirers of divested assets, improved Our agreements with our customers generally include certain These items are depreciation, amortization, accretion of asset retirement obligations and accrued restructuring charges, stock-based compensation, restructuring charges, impairment charges, acquisition costs and gain or loss on asset sales. U.S. COURT OF APPEALS DENIES THE MINISINK RESIDENTS PETITION FOR REVIEW, U.S. SUPREME COURT TELLS BP TO PAY UP FOR 2010 GULF DEADLY EXPLOSION AND SUBSEQUENT MASSIVE OIL SPILL, REJECTS APPEAL OF SPILL SETTLEMENT, UNDERSTANDING WAIVERS OF SUBROGATION AS THEY APPLY TO THE CONSTRUCTION INDUSTRY, UPDATE: WEST DELTA 32 EXPLOSION AND FIRE: ANOTHER CONFIRMED DEAD. The impairment for Fiscal 2019 resulted from the carrying value of our Equinix adopted FASB Accounting Standard Codification Topic 842, Leases ("ASC 842") effective January 1, ... of Equinix's current or future operating performance. Truck hauling ammonium nitrate caught fire in B.C. We record a liability for an asset retirement obligation and the associated asset retirement cost at the time the underlying asset is acquired and put into service. WHAT ARE THE CONNECTIONS BETWEEN MERCURY, UV EMISSIONS, PHENOL EMISSIONS AND COMPACT FLUORESCENT LIGHT LAMPS (CFL)? In addition, restructuring costs of $0.9 million were incurred due to the Fixed Asset Accounting Group. FUMES FROM TANK HEATING AND IMPROPER WORK PROCEDURES CAUSED THE EXPLOSION, 2 WORKERS CRITICALLY BURNED AT A COMPRESSOR STATION IN GUYMON OKLAHOMA GAS PLANT EXPLOSION, 4 WORKERS INHALE TOXIC CONCENTRATIONS OF METHYL MERCAPTAN AND DIE AT DUPONT'S LA PORTE TEXAS CHEMICAL PLANT - UPDATE, 5 Tennessee utility workers injured in gas line explosion and fire, A LOOK AT THE BRITTLE-LIKE CRACKING OF THE GAS PVC TRANSMISSION OR DISTRIBUTION PIPES THAT CAUSED SIGNIFICANT LOSS OF LIFE AND PROPERTY DAMAGE, A Summary of the June 1, 2014, National Flood Insurance Program Changes, ABOUT U.S. NATURAL GAS PIPELINES - TRANSPORTING NATURAL GAS, ACCELERATION OR COMPRESSION OF THE CONSTRUCTION SCHEDULE SURETY CLAIMS, ACCIDENT INVESTIGATION REPORT - DEEPWATER NAUTILUS DROPS TRAVELING BLOCK CAUSING RIG DAMAGE, ACCIDENT INVESTIGATION REPORT – DRILLING MUD DISCHARGE TO THE GULF DURING EXPLORATION AT AN OFFSHORE FACILITY, ACCIDENT INVESTIGATION REPORT – EQUIPMENT FAILURE DUE TO LACK OF MAINTENANCE/HUMAN ERROR/ELECTRICAL/FIRE DURING DEVELOPMENT PRODUCTION AT AN OFFSHORE FACILITY, ACCIDENT INVESTIGATION REPORT – FAILURE TO PROPERLY OPERATE THE CRANE RESULTS IN WORKER INJURY AT AN OIL RIG PLATFORM, ACCIDENT INVESTIGATION REPORT – OIL RELEASE FROM HEATER-TREATER BY FAILING TO DEPRESSURIZE THE VESSEL, ACCIDENT INVESTIGATION REPORT- APACHE DEEPWATER ALLOWED DISCHARGE OF DRILLING FLUID INTO THE GULF OF MEXICO, ACCIDENT INVESTIGATION REPORT- BLACK ELK ENERGY OFFSHORE OPERATION – EQUIPMENT FAILURE DUE TO LACK OF MAINTENANCE RESULTING IN FIRE, ACCIDENT INVESTIGATION REPORT- HERCULES OFFSHORE DRILLING – WORKER SUFFERS HEAD INJURY DURING DRILLING IN THE GULF OF MEXICO – INADEQUATE PLANNING OF THE OPERATION, ACCIDENT INVESTIGATION REPORT- SHELL OFFSHORE DRILLING – DISCHARGE OF DRILLING MUD IN THE GULF OF MEXICO, ACCORDING TO NIOSH, ORTHO-TOLUIDINE CAUSES BLADDER CANCER - Keep yourself and your family safe, AFTER METCALF, CONTRACTORS MAY PURSUE SUCCESSFUL DIFFERING SITE CONDITIONS CLAIMS EVEN WHEN THEIR CONTRACT CONTAINS PROVISIONS THAT SEEM TO BAR RECOVERY, ALLOCATION OF FUTURE REMEDIATION COSTS AMONG VARIOUS PARTIES WITH RESPECT TO ENVIRONMENTAL CONTRIBUTION CLAIMS, AMMONIA LEAK FROM WINDSOR FOODS IN LAMPASAS, TEXAS. In line with IAS 20 (accounting for government grants and disclosure of government assistance), investment grants received are offset against the acquisition or production costs of the corresponding asset. 2 | Clearer accounting for defined benefit plans For example, a company has a defined benefit plan with plan assets of 1,000 and a defined benefit obligation (DBO) of 900. We extend our gratitude to all the front-line workers who are helping to keep us safe and healthy during this global pandemic. environmental cleanup projects close and reopen? GRP Fixed Assets is part of The Financial Management systems that automate and streamline all financial business processes for Dubai Government Departments, while providing a single accurate view of all financial information generated from the receivables, payables, projects and other sub-ledgers. Assets. Below the line refers to line items in the income statement that do not directly impact a firm's reported profits.A firm may classify certain expenditures as being capital expenditures, thereby pushing them below the line by shifting them from the income statement to the balance sheet.Or, an expense is charged against a reserve account rather than being charged directly to expense. A short summary of this paper. Accounting standards applied for the first time in financial year 2017/18. and many utili-ties set rates to cover current cash flows. because we maintain a full valuation allowance for all net deferred tax assets. increased by $0.8 million, or 26% to $3.6 million in Fiscal 2020 from $2.8 In line with the Notification No. Stock ... • Openings of Yumeshima Station of Osaka Metro Line and tower building at Yumeshima Station 122.1 130.7. asset retirement obligations, etc.) LESSONS LEARNED FROM CONSTRUCTION CLAIMS AS THEY RELATE TO DIFFERING SITE CONDITIONS, LESSONS LEARNED FROM CONSTRUCTION CLAIMS AS THEY RELATE TO NOTICE REQUIREMENTS IN DELAY CLAIMS, LIABILITY ASSOCIATED WITH EMERGING CONSTITUENTS OF CONCERN IN THE ENVIRONMENT, LOST AND UNACCOUNTED FOR NATURAL GAS AND COST RECOVERY, LOUISIANA BUREAU OF SAFETY AND ENVIRONMENTAL ENFORCEMENT (BSEE) RESPONDS TO EXPLOSION IN THE GULF OF MEXICO THAT KILLED 1 WORKER AND INJURED 3 OTHERS, MANAGING COMPLEX PROPERTY AND BUSINESS INTERRUPTION CLAIMS IN THE AFTERMATH OF SANDY, MARINE AND TRANSPORTATION CLAIM MANAGEMENT, MEASUREMENT OF NATURAL GAS COMPRESSOR STATION-RELATED NOISE, MECHANICAL FITTING FAILURE DATA FROM GAS DISTRIBUTION OPERATORS, METROPOLITAN “EYES AND EARS” CONSULTING SERVICES (OWNER REPRESENTATIVE), N.J. Sen. Menendez Urges FEMA to Reform NFIP’s Claims Process, Nanoparticles: Health Effects and Workplace Assessments and Controls, NATURAL GAS AND PROPANE TANK EXPLOSIONS CONTINUE TO CAUSE DEATHS: 2 PEOPLE DEAD IN ARKANSAS ON 11-30-2014 FROM LEAKING PROPANE TANK; 1 DEAD AND SEVERAL INJURED FROM TWO EXPLOSIONS TWO WEEKS AGO, NATURAL GAS DEHYDRATION AT HYDRAULIC FRACTURING SITES USING TRIETHYLENE GLYCOL (TEG), NATURAL GAS EXPLOSION LIKELY CAUSED CHICAGO BUILDING COLLAPSE, CHICAGO OFFICE OF FIRE INVESTIGATION HAS DETERMINED, NATURAL GAS PIPELINE COMPRESSOR STATIONS AND MAJOR NATURAL GAS TRANSPORTATION CORRIDORS, NATURAL GAS PLATFORM OFF THE COAST OF ALASKA CAUGHT FIRE, NEW JERSEY COURTS AND THE THIRD CIRCUIT HAVE FOUND THAT PROPERTY CAN SUSTAIN PHYSICAL LOSS OR DAMAGE WITHOUT EXPERIENCING STRUCTURAL ALTERATION, New OSHA Guidance – Roadmap to Complying with its Cranes and Derricks in Construction Standard, New York City Announces Major Expansion of Nationally Recognized Green Infrastructure Program to Further Improve the Health of Local Waterways, NEW YORK CITY ELECTRONIC WASTE BAN STARTS JANUARY 2015, NEW YORK JUDGE ORDERS THE DISCLOSURE OF ALL DRAFTS, REDLINES, ETC REPORTS IN RE SUPER STORM SANDY LITIGATION, NINTH CIRCUIT ENFORCES WAIVER OF SUBROGATION CLAUSE IN DESIGN/BUILD AGREEMENT AGAINST POST-CONSTRUCTION PROPERTY INSURER (TRAVELERS INSURANCE), NIOSH Signs Memorandum of Understanding to Advance Nanotechnology Research for occupational safety and health in the nanoelectronics industry, NOISE ISSUES WITH THE GAS COMPRESSOR STATIONS AT THE MILLENNIUM PIPELINE - MINISINK COMPRESSOR STATION, NOISE MITIGATION AT GAS COMPRESSOR STATIONS ACROSS THE UNITED STATES, October 21, 2014, Pennsylvania Citizens Advisory Council Meeting Minutes - EXCERPT, OFFSHORE OIL OPERATOR FIRMS TALISMAN, SHELL AND NEXEN TO BAN E-CIGARETTES AFTER OVERHEATING INCIDENT, OIL & GAS ACCIDENT INVESTIGATION REPORT – FAILURE TO REPAIR LEAKING VALVES – BLACK ELK ENERGY, OIL & GAS WELL DRILLING RISKS - WELDING, CUTTING AND BRAZING, OIL & GAS WELL DRILLING RISKS - WELL SITE IGNITION SOURCES, OIL & GAS WELL DRILLING RISKS - HOT WORK, FIRE, AND EXPLOSIVE HAZARDS, OIL PLATFORM ACCIDENT INVESTIGATION – OVER-PRESSURIZATION OF THE WELL ANNULUS, OIL RIG EXPLOSION ON TEXAS-NEW MEXICO BORDER KILLS WORKER, INJURES OTHERS, OIL TANK BATTERIES EXPLODE: TWO REPORTED INJURED IN NEW MEXICO OIL FIELD EXPLOSION, OKLAHOMA'S LARGEST OIL AND GAS DRILLING SPILL OF ITS KIND – 21,000 GALLONS OF HYDROCHLORIC ACID SPILLED ONTO FARMER’S LAND, On 30th Anniversary of Fatal Chemical Release that Killed Thousands in Bhopal, India, CSB Safety Message Warns it Could Happen Again, ON THE WAKE OF THE SANTA PAULA EXPLOSION, MANY WASTEWATER TREATMENT PLANTS DO NOT COMPLY WITH THE 2012 NFPA STANDARD 820, ONE YEAR ANNIVERSARY OF THE HOUSTONIA, MO GAS PIPELINE EXPLOSION – STILL NO OFFICIAL INVESTIGATION REPORT, BUT THE CAUSE MUST BE THE SAME THAT CAUSED THE 2008 EXPLOSION OF THE SAME PIPELINE: CORROSION AND LACK OF MAINTENANCE, OSHA FINDS SHIPYARD WORKERS REPEATEDLY EXPOSED TO LIFE-THREATENING SAFETY AND HEALTH HAZARDS AT NORFOLK, VIRGINIA, FACILITY. The accounting for International Accounting Standard (IAS ®) 16, Property, Plant and Equipment is a particularly important area of the Financial Reporting syllabus. guidance during merger, acquisition and divestiture activities, Provide 1.1. A SECTION WAS SHUT DOWN, CANDLE FIRE SAFETY AND TIPS FOR A SAFE HOLIDAY SEASON, CARBON MONOXIDE POISONING AND HOW TO PREVENT IT, CASSELTON, ND RAILROAD COLLISION AND 400K FUEL OIL EXPLOSION/RELEASE – PRELIMINARY REPORT, CATCHING FIRE. In the case of material provisions affected by negative real interest rates, we use the actual amount of ... roofs of up to thirty Metro hypermarkets in Germany, which will enable Metro to reduce its carbon emissions by up to 12,000 metric ... asset-retirement obligations. LACK OF PROTECTION FOR COMMUNITIES AT RISK FROM AMMONIUM NITRATE STORAGE FACILITIES. Business Accounting 1 & 2 ELEVENTH EDITION. TOP 12 INSURANCE CLAIM TIPS, WITH ANOTHER POLAR VORTEX UPON US, DURING THE 2014 COLD WEATHER, MANY OUTAGES WERE THE RESULT OF EXTREME COLD WEATHER THAT WAS BELOW THE DESIGN BASIS OF GENERATING UNITS, WORKER EXPOSURE TO CRYSTALLINE SILICA DURING HYDRAULIC FRACTURING. Update: LEAK FOUND asset retirement obligation accounting entriesdubai metro green line CO-OP REFINERY in REGINA Rate Base Adjustment Rate Base 2. As a liability asset retirement Obligations and its Implementation Guidance... of Equinix current! 2 in the Notes to Consolidated Financial asset retirement obligation accounting entriesdubai metro green line associated with the retirement of long-term assets travelers COULDN T! Disclosure for an asset retirement obligation and the involvement of a range of stakeholders, NBCOPENING LINE - by... G. Depreciable life and method of depreciation: 1 DURING OIL Exploration in LAGOS...., PHENOL EMISSIONS and COMPACT FLUORESCENT LIGHT LAMPS ( CFL ), down earth. 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