Memorandum –to-the- File: Comprehensive Income Date: June 5‚ 2013 RE: Question about the definition or example of comprehensive income. Facts: I have been contacted by my client who has asked the question about the definition or example of comprehensive income. In recent years‚ there is increased use of fair values for measuring assets and liabilities. Furthermore‚ possible reporting of gains and losses related to fair value has placed a strain on income reporting. Because fair values are
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Interoffice Legal Memorandum To: Supervising Attorney From: Date: November 8‚ 2007 Subject: Jane Smith Statement of Assignment You have asked me to research the likelihood of obtaining spousal support for Mrs. Smith given her 10 year marital status and eight year non-marital (cohabitation) status with her current husband. Issue statement Can the court take into consideration our client‚ Jane Smith’s cohabitated years with her current husband between their two marriages to each other
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Hello‚ Lynne – I am kindly asking First Unitarian Society to please help with my rent for this coming Dec 2015. The last date for the rent is Dec 3rd‚ 2015‚ at 12 noon. I don’t want an eviction on my record or neither to lose my apartment. I work as an Intern at Hennepin County as IT Change Coordinator and make Three Hundred and Ninety Five Dollars ($395.00) every other week. My rent is Seven Hundred and Sixty Nine Dollars ($769.00)‚ excluding other bills (food‚ transportation‚ electricity which
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To: Lauren Smith From: Tax Accountant‚ CPA Date: August 22‚ 2012 Re: Deductibility of Education Expense Facts You incurred $15‚000 in education expense during the tax year in the course of earning an MBA from a local university. You wants to deduct these expenses on her tax return as an employee business expense‚ as your employer does not have an education expense reimbursement program. Issue The issue is (1) whether education expenses can be deductible on the tax return as an employee
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James‚ Leslie‚ & Kale‚ LP Memo To: Supervising Attorney From: Amber Blanton Date: 5/16/2012 Re: Samantha Smith Fact: Samantha Smith slipped and fell on spilled shampoo in the aisle at the grocery store in question. After we filed our complaint with the courts; the store alleges that Ms. Smith had a duty to avoid the spillage‚ but was too distracted by her son to notice. The store feels that Ms. Smith is just as much responsible as they are. Issue: Is it equal responsibility on both parties
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SUMMARY: The bicycle is a common form of transportation recognized by most people in the world. However‚ it is a machine with many different aspects necessary for it to function. Because of its place in everyday life‚ and its mechanical complexity‚ I‚ an engineering student‚ have been asked to write this document describing a conventional bicycle in order to practice technical writing about a subject related to my major. DETAILS: The bicycle is a two-wheeled transportation
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Nonprofit Formation Memorandum Date: November 11‚ 2016 To: Knowledge Tree From: Kayla Brown Subject: Filing for the 501(c)(3) redemption status Summary of Facts o Knowledge Tree is currently in the process of forming as a nonprofit entity that will provide local primary schools in the Northern Nevada area with the tools to develop their own community gardens and incorporate educational field trips to promote the understanding of sustainability. o The entity is classified as a nonprofit and not
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A bone marrow transplant is acquired from bone marrow harvesting. There are two ways to harvesting bone marrow cells‚ a peripheral stem cell collection or marrow. The peripheral stem cell donation is performed while the donor is awake and alert. The donor is in bed or a reclining chair for comfort. The cells are taken from the donors circulating blood. The procedure is like that of donating blood. A needle will be placed in each of your arms‚ after the skin at the areas of needle insertion have
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it is all self centered and based off what you desire. The second is the Ego‚ a rational and thoughtful decision maker‚ that functions on reality. The final concept is the Superego‚ which is strongly based off of one’s moral principle. The film Regarding Henry in 1991‚ by director Mike Nichols‚ starring Harrison Ford‚ an angry hard nosed businessman‚ Henry‚ played by Harrison Ford‚ takes a trip to buy some cigarettes but is shot by a robber‚ putting him into a state of not having the ability to speak
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still have people dying on waiting lists. Let’s imagine you’re not a donor but you are actually one of the unfortunate people waiting for an organ. Imagine you are a father that was unable to walk his daughter to the park because he needed a heart transplant. Surely you would take an organ then? Well if you would take one‚ why wouldn’t you donate one‚ when you no longer need it? Most of the organs that are available come from deceased donors. If you really think about it‚ are you going to be
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