The first and most important part of an income statement is the line reporting sales revenue. Businesses need to be consistent from year to year regarding when they record sales. For some business, the timing of recording sales revenue is a major problem, especially when the final acceptance by the customer depends on performance tests or other conditions that have to be satisfied. For example, when does an ad agency report the sales revenue for a campaign it's prepared for its client? When the work is completed and sent to the client for approval? When the client approves it? When the ads appear in the media? Or when the billing is complete? These are issues a company must decide on for reporting sales revenue, and they must be consistent each year, and the timing of reporting should be noted on the financial statement.

The next line in an income statement is the cost of goods sold expense. There are three methods of reporting cost of goods sold expense. One is called "first in-first out" (FIFO); another is the "last in-last out" (LIFO) method and the last is the average cost method. Cost of goods sold expense is a huge item in an income statement and how it's reported can make a substantial impact on the reported bottom line.

Other items in an income statement include inventory write-downs. A business should regularly inspect its inventory carefully to determine any losses due to theft, damage and deterioration, and to apply the lower of cost or market (LCM) method. Bad debts are also an important component of the income statement. Bad debts are those owed to a business by customers who bought on credit (accounts receivable) but are not going to be paid. Again the timing of when bad debts are reported is crucial. Do you report it before or after any collection efforts are exhausted?

Summary:
There is nothing anyone can do when nature decides to leash out its fury. There is no way to stop it so people should brace for the worse and seek shelter.


Keywords:
emergency preparations, hurricane, hurricanes


Article Body:
There is nothing anyone can do when nature decides to leash out its fury. There is no way to stop it so people should brace for the worse and seek shelter.

In order to minimize the loss of life, most towns and cities have created emergency plans. Sirens are placed in strategic locations to announce a major evacuation; the emergency broadcast system is in place in the event that power and electricity has been cut off as well as stockpiles of food, water and medicine.

Those who live in the coastal communities will usually be battered by hurricanes. This happens between the months of June until November in the Atlantic and from May to November in the northern Pacific Ocean.

When this is first spotted on radar, the forecaster will already inform the public about it. There is no need yet to panic here since the weather conditions may change in the next few hours but if there are no improvements, it is time to activate emergency procedures.

The hurricane may pack winds exceeding more than a 100 miles per hour that can make cars, pieces of metal or wood cause severe damage to the home. Households can board up the windows and doors of the house with hurricane shutters and plywood.

People will rush to the supermarket to stock up on food, water and other essentials. These include candles, batteries for the radio and the flashlight as well as fuel for the generator.

All of these things are necessary especially water to prevent dehydration so every possible container must be used including the bathtub.

The most important which must never be forgotten is a medical kit. This should have bandages and some antibiotics to be able to treat anyone who is ill or injured until the person can be brought out to a medical facility for better treatment.

Should the incoming hurricane be classified as a category 4 or 5, residents are advised to evacuate and seek higher ground. It will be a good idea to travel light so only a few pieces of clothing, food and water must be brought into the vehicle.

The citizens are also advised to drive slowly and avoid panicking since this could cause accidents on the road.

The hurricane will pass within a few hours. This is the only time that people will be able to go out or return to see how much damage was done.

It is only after assessing the damage that towns and cities can say whether the emergency preparedness procedures that were sent in place were effective or not. One indication that it works is if no casualties are reported. This is because a house or even a building can be repaired but the life of an individual can never be replaced.

The people who live in the household can rehearse the emergency preparedness plan to see if some improvements need to be made. This is because time is off the essence in order to be safe in this type of crisis.

Emergency preparedness is key to ensure the survival of everyone present. People who live through this annually know what to do but those who are moving into the community should learn fast to be able to survive the onslaught of the hurricane.

Summary:

An article to help make your golfswing more consistent and more accurate.

Keywords:

Golf Swing, Golf Article

Article Body:

When I get my golf club in my hand, I feel like knocking the cover right off the ball. It makes me feel great when I hit the ball using all of my strength. Just being able to hit the ball hard does not mean that I play a good golf game though. If you just want to relieve a little stress go ahead, by all means but this is better left to the driving range. If you want to play a good game of golf, you need to hold back on the power a little. One of the biggest mistakes that golfers’ make is to swing their golf club too hard. This shows that you have power, but you need accuracy to play a good game of golf.

Tensing up can cause you to use too much effort. When you are swinging your golf club, you just need to relax and swing easily. This will help to reduce your power. Putting your feet closer together will also help reduce the strength of your swing. You should only use the amount of power that you are able to control. Accuracy, not power is the key to playing a good game. Distance will come from a clean, correct swing, not by how much power you put into your swing. Tensing up when you are swinging your golf club will throw your balance off causing an inaccurate shot. Your club head should travel in a straight line with the ball. A smooth consistent swing with very little effort should be your goal. If the ball is hit correctly it will feel smooth and easy.

Your center of gravity is very important. You need a stable center of gravity that stays consistent. You can accomplish this by keeping your head still and both of your feet in the same position throughout your swing. You have to keep your feet planted firmly so that your weight is concentrated in your feet when you make contact with the ball. This will make your center of gravity more stable. Focus on the ball and try not to jerk your body or move your head while swinging your club. This will throw your center of gravity off, causing a bad swing and an inaccurate shot.

A tip to help correct slicing is to see how centered you can hit the ball with your club and how low you can keep the ball. If the ball flies too high, it can get caught up in the wind and can go left or right on rough ground.

After you master a smooth, more consistent and more accurate swing you may gradually want to increase your speed.

We can greatly appreciate the enormous benefit of motorcycle brakes the moment we are faced with our most nerve-racking and supposed-to-be dreadful ride. This is the reason why we have to maintain it well.

We must be certain that it will not keep us hanging whenever we need it. It can turn out to be our last feasible resort – no second chances because what we can be battling in the situation is our loved one’s life or our very life.

Every part of the brakes must be carefully examined so as to prevent troublesome incidents in the future. We also have to consider the brakes’ good wear characteristics, kind – whether OEM or that of an aftermarket motorcycle parts, its price and of course its function and performance.

According to the expert, the best motorcycle brake is that of an OEM. That is true. However, there are aftermarket motorcycle brakes that are equal to the OEM’s quality but of lesser price. When you know you have a better option, why will you settle for less? Why not grab the chance to own the best?

The common motorcycle brake pad design depends upon the disparaging process of dragging the pad against the disc to create the heat or friction in order for the bike to stop. For the braking fluid not to boil or denigrate, heat must be dissipated. Thus, the pad has to have a lot of ‘fill’ material for heat dissipation and the friction portion of the pad chemistry must be very severe. This will reduce the amount of actual friction-producing material. Nonetheless, this may lead to short rotor life, noise, brake "dusting" degradation, and reduced effectiveness of the pad itself.

There are other manufacturers that undertake on a totally different principle in creating bike’s friction. The brake pad material is adequately heated to embed into the brake disk. This material transfer from brake pad to disk continues as long as the pad is in use. Cushioning effect will become apparent as the embedded material gets thicker with use. This effect dampens the tendency for the friction material to seize the rotor. This system is called the carbon brake system.

Bear in mind that an excellent motorcycle brake has a good bite, dissipates heat well, and is durable. These qualities must be your basis in choosing your brakes. This is the neutral ground where we decide what brakes to use.

Have you seen Formula D Racing, otherwise known as Formula Drifting, on television before? If you are lucky, there is even a chance that you have seen a live event. If this is the case, you may be more interested in Formula D Racing. In fact, in addition to becoming a fan of the sport, there is also a chance that you would like to participate in it. If this is the case, there are a number of important things that you must keep in mind.

Although Formula D Racing using judges to score a driver, it is still often considered a form of racing. This is because, in addition to the drifting techniques used, speed is also taken into consideration; thus, racing becomes involved. If you are interested in participating in Formula D Racing, there is a good chance that you will start out on your own or at an amateur level. When participating on your own, it is important to remember one thing. Street racing, in many areas of the United States, is considered illegal. In the event that you try your hand at drifting, on a public street, you may be subject to arrest or numerous fines. To prevent that from happening, you will want to find a safe place to practice.

When it comes to finding a place to practice or participate in Formula Drifting, you may have a difficult time. Unless you are considered a professional driver, you may find it difficult, or even impossible, to gain access to a track. Although there are some local tracks that allow drifting, not all tracks do. In fact, even the tracks that do allow this type of competition are fairly hard to find. As previously mentioned, instead of racing on the street, you will want to find a safe place to race. Depending on where you live and the size of your property, you may be able to create own your own drifting track or surface.

Whether you make the decision to find a local track, that will allow you to participate in a form of Formula D Racing, or you choose to race on your own property, you need to be careful. Formula Drifting is a popular, but dangerous sport. This sport is even dangerous for professionals, and they know what they are doing. Essentially, this means that if you are considered an amateur drifter, you are at an increased risk for injury. That is why it is best that you practice safely and learn as much about the sport as you can.

Perhaps, the best way to learn about drifting is to first familiarize yourself with the cars that can be used. Not all cars are safe for drifting. Using the wrong car is the quickest way to crash or suffer an injury. Once you have acquired a car, that is safe to use for drifting, you will want to familiarize yourself with that car. You may want to drive it a lot before you automatically start drifting. This should help to ensure that you know how the car likes to handle; thus making your drifting experience safer.

As previously mentioned, you may also want to take the time to famialrize yourself with the sport. You should be able to do this a number of different ways. One of those ways is by using the internet to your advantage. Online, you should be able to find a decent amount of information on Formula D Racing, including how to get started in it. By familiarizing yourself with popular drifting techniques, as well as watching demonstrations of those techniques, you may learn how to make the most out of your drifting experience. Similar information should also be able to be found in books or in videos, such as instructional videos.

Although it may be best to leave the sport to professionals, you may not want to. By keeping the above mentioned information in mind, you should be able to enjoy this popular, but potentially dangerous sport.