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Krillin

Krillin (クリリン) (known as Kuririn in Funimation's English subtitles and Viz Media's release of the manga, and Klilyn in Japanese merchandise English translations) is a fictional character in the Dragon Ball manga series created by Akira Toriyama. He is introduced in chapter #25 "A Rival? Arrival!!", first published in Weekly Shōnen Jump magazine on May 21, 1985, as Goku's fellow martial arts student under Master Roshi. As the series progresses, Krillin becomes Goku's closest ally and best friend as he fights every villain along with Goku or before him and is often depicted as the comic relief.

Design and appearance
Toriyama originally created Krillin along with the Tenkaichi Budōkai as a method to help add depth to the story, as his editor Kazuhiko Torishima had stated that the series' protagonist, Goku, was too plain. Torishima explained that in order to develop Goku's characterization, they needed someone petty and mischievous to provide contrast, thus leading to the introduction of Krillin. Yūsuke Watanabe, who wrote the screenplay for the film Dragon Ball Z: Battle of Gods, had originally written the film to take place at Krillin and Android #18's wedding, but Toriyama wrote it to take place at Bulma's birthday party. Watanabe thought Toriyama made the change because he wanted fans to imagine the wedding for themselves. Toriyama cited Krillin and Bulma's older ages at the end of the manga as a reason he chose for Battle of Gods to take place after the Buu arc since they were in their "strongest condition at that time."

Krillin's appearance stays relatively the same for the majority of the series. He is first introduced at age 13, with a shaved head and still dressed in the yellow-and-orange clothing worn at the monastery at which he had been training. He does not possess a visible nose, and has six spots of moxibustion burns on his forehead called jieba, a reference to the practice of Shaolin monks. Toriyama once stated, seemingly humorously, that Krillin's lack of a nose is because he has a "physical idiosyncrasy" that allows him to breathe through the pores of his skin. Later, he wears the orange gi uniform that is presented to both himself and Goku by Master Roshi in honor of their first martial arts competition. Occasionally he is seen in casual clothes, but for the most part continues to dress for training or fighting at all times. During the Frieza arc, he wears Saiyan armor provided by Vegeta, but during the Cell arc he returns to wearing the orange gi, accompanied by a blue short-sleeved undershirt and boots. After the defeat of Cell, Krillin stops shaving his head, and grows his black hair out, before later shaving it again during Frieza's resurrection. When he settles down with his family, Krillin is shown wearing a workout outfit consisting of a red "Tacos" T-shirt and brown drawstring pants.

In Dragon Ball
Krillin first appears arriving at Master Roshi island to become his apprentice, meeting Son Goku, and the two become rivals. However, after doing the hardships that Roshi assigns, the two become friends. After finishing their training, Roshi has Krillin and Goku compete in the 21st Tenkaichi Budōkai. Krillin beats the odored fighter Bacterian, who uses his stench as a weapon, and makes it to the semi-finals. However, he is defeated by Jackie Chun, who is really Roshi in disguise preventing his students from becoming arrogant with too many victories. Krillin continues to train with Roshi and helps Goku to collect the Dragon Balls by fighting against General Blue and participating in Baba Uranai's tournament. However, he is quickly defeated by Dracula Man, who bites down on his head, causing blood to pour out. Three years later, Krillin enters the 22nd Tenkaichi Budōkai. Again, he makes it to the semi-finals by defeating Chiaotzu, but loses to Goku. Soon after, Krillin is killed by a henchman of Piccolo Daimao, who wanted to steal Goku's Dragon Ball. After Goku defeats Piccolo, Krillin is revived by the Dragon Balls. Another 3 years later, Krillin enters the 23rd Tenkaichi Budōkai. This time however, he only makes it to the quarter-finals, losing to Piccolo Jr. Krillin then tries to intervene in the fight between Piccolo and Goku when Piccolo gains the upper hand, until realizing he is outclassed.

Several years later, in the span of a day, Krillin is attacked by Raditz while attending a reunion, and is unable to save Gohan from Piccolo, who takes him for training. A year afterward, Krillin confronts the Saiyan invaders Vegeta and Nappa along with his friends, following months of training in preparation for their arrival. After Yamcha's death, he avenges his friend by killing most of the Saibamen. In the battle against Nappa, Krillin tries to get involved in his fight with Tien Shinhan after Nappa severs the latter's arm, though is stopped by Nappa. Krillin double teams Nappa with Piccolo, creating multiple copies of themselves with the Tri-Form and failing thanks to the clones cutting their power. Krillin later goes toe-to-toe with Nappa alone, launching a Kienzan at him that Nappa almost catches before Vegeta warns him, and is saved from an attack from Nappa by Piccolo. After Nappa is defeated, and Goku arrives, Krillin requests that he fight Vegeta elsewhere to prevent their friends' corpses from being destroyed. He and Gohan leave the battlefield but return after Gohan worries for Goku, who is being crushed by Vegeta in his Oozaru form. Krillin unsuccessfully attempts cutting Vegeta's tail in a sneak attack, and later is given the Genki-Dama to launch at Vegeta by Goku, which misses initially but is bounded back by Gohan. After Vegeta yields from further conflict given his extensive injuries, Krillin takes Yajirobe's sword and moves in to kill him, but agrees to spare his life per Goku's request. He then travels with Gohan and Bulma to planet Namek to use the Namekian Dragon Balls to revive their dead friends, since the Earth's Dragon Balls vanished due to Piccolo's death. Once there, they save a young Namekian called Dende from death at the hands of Frieza's henchmen. Krillin receives an increase in power from Guru, the grand elder of the Namekians, when he unlocks his hidden potential. After a few close encounters with Vegeta, Krillin and Gohan are forced to team up with him in order to fight Frieza's strongest warriors, the Ginyu Force. They are overpowered by them until Goku arrives and defeats the Force. After Krillin and Gohan collect the seven Dragon Balls and wish back Piccolo, they begin a battle against Frieza, during which Krillin is stabbed in the chest, removes Frieza's tail following being healed by Dende, thereby distracting Frieza from continuing to crush Gohan to death, and injures Vegeta in an attempt to capitalize on his Saiyan ability to grow stronger when in a near-death state at Vegeta's request. After a long fight between Goku and Frieza, Goku decides to use the Genki-Dama, Krillin giving his energy to Piccolo so he can stall Frieza and attacking Frieza himself with his last bit of strength. When the group recovers from the Genki-Dama, and Frieza emerges unscathed, the latter detonates Krillin from the inside, killing him instantly, which triggers Goku's first ever transformation into a Super Saiyan. After Frieza's defeat, Krillin is revived by the Namekian Dragon Balls.

Krillin trains for three years to confront Doctor Gero who tries to use his androids to kill Goku. Krillin is momentarily forced to leave his friends with the androids to take Yamcha away from the battlefield in the aftermath of his deadly encounter with Gero, who Krillin finds the base of and signals the others to his location after having a fight with Gero. When the Androids, #16, #17 and #18 are released, Krillin is the only hero present that does not engage #17 and #18 due to his fear. After the duo defeat his friends, Krillin unsuccessfully pleads for the androids to spare Goku's life, and becomes infatuated with the female #18 after she kisses him on the cheek, and he then heals his defeated friends. After Krillin encounters the artificial life form Cell, Krillin and Future Trunks travel to Doctor Gero's laboratory basement, where Krillin kills the present timeline version of Cell and the two discover the weakness to the androids is a deactivating controller, which Bulma constructs and gives to Krillin. Krillin soon after encounters #18 with the module and after a period of deliberation, destroys it. Because of this, regardless of his efforts, Cell absorbs her and achieves his perfect form. Enraged over her loss, Krillin engages Cell in combat, the latter standing in place while Krillin's attacks have no effect and striking Krillin only once, placing Krillin in a near-death state. After Krillin is revived by Trunks, he warns Trunks of Cell's strength, having been able to sense his true power right before being attacked. He moves Vegeta away from the impending fight between Trunks and Cell, healing Vegeta during the battle between the two. He later participates in the Cell Games, a martial arts tournament created by Cell for entertainment, and fights one of the Cell Juniors who attack him and his friends, but is saved by Gohan. After Gohan punches Cell in the stomach, he regurgitates Android #18 and Krillin cares for her comatose body while Gohan destroys Cell. After Cell's death, Krillin then travels to the lookout, where he uses the second wish from the Dragon Balls to remove the bombs from #17 and #18.

Seven years later, Krillin has quit fighting, settled down with #18, with whom he has a daughter named Marron (マーロン). This left Goku confused, until Krillin explained that Android 18 is a cyborg (meaning she is human still), and she was able to have a baby with him. However, after learning of Goku's return from the afterlife to compete in the 25th Tenkaichi Budōkai, he decides to also participate, also being encouraged to do so for the money by #18. During Goten and Trunks' match, Krillin worries that Trunks' energy attack will hit the crowd. Krillin wins his sole match, against Pintar, during the competition with ease. After the Kaioshin enlists several of Krillin's friends to help him defeat the wizard Babidi, Krillin joins them, in doing so forfeiting his entry in the tournament, but is stopped from assisting any further thanks to Dabura turning him into stone with his spit. Upon Dabura's death however, Krillin is freed and he saves Goten and Trunks from the impact of Vegeta's self-explosion. Krillin later evacuates Earth after Majin Buu's awakening. When Buu has transformed, he finds the temple and locate Krillin and his friends. After escaping the Room of Spirit and Time, he kills everyone present; in the anime, Krillin is the first to be killed after trying in vain to distract Buu so his friends can retreat. During Goku and Vegeta's fight against Buu, Krillin is brought back to life by the Namekian Dragon Balls and gives his energy to Goku's Genki-Dama attack, which is used to destroy Buu.

In Dragon Ball Super
In the film, Dragon Ball Z: Battle of Gods, Krillin attends Bulma's birthday party; he later backs down from engaging Beerus due to not knowing his power. He then watches Goku's battle with the god. In Dragon Ball Z: Resurrection 'F', Krillin works as a police officer and after having his head shaven by Android 18, joins in the fight against the resurrected Frieza afterward, being one of the survivors of Earth's second destruction before its reversal by Whis.

After the events of the last two films, Krillin assists in acquiring two more members for his universe's team in a tournament, namely Piccolo and Majin Buu, after learning about it from Android #18 and reunites with Trunks, who he tries to stop from attacking Android #18 when she greets him, revealing her as his wife. #18 tries to get Krillin a gift with the Dragon Balls until being convinced by Bulma her presence alone is good enough for him, and Krillin later participates in a baseball game between Universes 6 and 7. Krillin tries stopping a pair of wrongdoers when he is knocked out by an arriving Gohan in his Saiyaman guise. Krillin agrees to train with Goku after some reluctance and the two travel to get Paradise Grass from an island, encountering large, physical versions of past enemies that Krillin becomes fearful of. The two are revealed to be in the "Forest of Fear", Krillin saving Goku from a phantom of Super Shenron that the two destroy together. Krillin is requested by Goku and Gohan for participation in the Tournament of Power; he accepts. Krillin eliminates Universe 4's Shosa and Majora before being eliminated himself by Frost. Krillin's shouts of encouragement for Android 18 contribute to her victory over Universe 2's Ribrianne, and he feeds Vegeta a Senzu Bean after his elimination by Universe 11's Jiren.

Krillin later appears in a flashback after Frieza intends to provoke the wild Saiyan, Broly, into becoming a Super Saiyan, remembering the time that he murdered Krillin that sparked Goku's own transformation on Namek. He then promptly kills Broly's father, Paragus, in order to initiate the transformation in Broly, who was fighting Goku at the time.

Krillin appears in Dragon Ball Super: Super Hero with his wife and friends, having shaved his head clean again, providing assistance for Piccolo and Gohan during the battle against the monstrous Cell Max.

In other media
Krillin appears in two of the three Dragon Ball films; in the second, Krillin is used as leverage by Lucifer to convince Goku to give the Sleeping Princess to him; and in the third, Krillin trains for the World Martial Arts Tournament, held in Mifan.

Krillin appears in twelve out of the thirteen non-canon Dragon Ball Z films; in the first movie, he assists during the battle against Garlic Junior after he kidnaps Gohan; in the second, Krillin battles Dr. Willow, firing a Kamehameha wave in an unsuccessful attempt to defeat him; in the third, Krillin unintentionally brings Turles to Earth by using the Dragon Balls to restore the forest after a fire and fights the Saiyan's henchmen; in the fourth, Krillin tries to prevent the Earth from being destroyed by a meteorite containing Lord Slug and his henchmen; in the fifth, Krillin shelters Goku after he is injured by Cooler and is defeated in a fight with Salza; in the sixth, Krillin travels to New Namek and combats Cooler's forces; in the seventh, Krillin avoids fighting Android 13 though is injured during the battle; in the eighth, Krillin tours New Planet Vegeta; in the ninth, Krillin participates in a tournament and fights Zangya; in the tenth, Krillin comes to the aid of Trunks and Goten in combating Broly; in the eleventh, Krillin, Android 18, Goten and Trunks combat the bio-engineered Broly in a factory; in the thirteenth, Krillin appears before Hirudegarn is released;. In the anime-only sequel, Dragon Ball GT, an elderly Krillin was once again murdered, this time by a brainwashed Android 17, which angers a tearful Android 18 into fighting her brother. With her assistance, Goku is able to avenge Krillin by destroying the now-transformed #17, called Super 17. Krillin was later resurrected using the Dragon Balls, and later appears on Master Roshi's island, and spars with his old friend, Goku, one last time, until he vanishes suddenly.

Voice actors
Krillin is voiced by Mayumi Tanaka in the original Japanese anime and in all related media. Toriyama chose Tanaka after hearing her portrayal of the protagonist Giovanni in the film Night on the Galactic Railroad. When Krillin and Yajirobe, another character voiced by Tanaka, appeared in the same scenes, she gave the latter a Nagoya dialect in order to distinguish them.

Canadian actress-musician Wanda Nowicki performed the English voice of Krillin (here named Bongo) in the rare Harmony Gold dub of Mystical Adventure. When Dragon Ball Z received a short-lived English dub by Saban Entertainment, Funimation, and Ocean Productions in the mid-1990s, Krillin was voiced by Terry Klassen. He reprised his role in the Ocean dub of the latter half of the series produced by AB Groupe for European and Canadian markets. Another short-lived English dub produced by Harmony Gold in the late-1980s featured Wanda Nowicki as the voice of Krillin. In the Blue Water 2003 re-dub of Dragon Ball, he is voiced by Mike Thiessen. Dan Gascon voiced him in the Blue Water dub of Dragon Ball GT. When the series' full production was taken over by Funimation in the US, Krillin was voiced by Laurie Steele as a child in Dragon Ball and Sonny Strait as an adult in all media released to the US. Strait got cast as the role following his audition in Texas. He found the character's constant deaths amusing and thought him comical: "Krillin is the party. If you don’t wish back the party, you’re going to be bored." Other English voice actors include Sharon Mann, Brian Beacock, and Julie Maddalena.

Abilities
Krillin has many abilities including super-strength, super-speed, and the ability to fly using his ki energy, known as Bukū-jutsu (舞空術). His main techniques include the Kamehameha (かめはめ波), an attack he learned from Master Roshi, which enables him to emit a powerful ki energy blast from his hands. Kakusandan (拡散弾), another chi attack, involves firing two blasts, one from each hand, and merging them before directing the blast above an opponent where it will break up and rain down on them, he was only seen using this twice—the first time was very successful as he managed to wipe out three Saibamen with it. From Tien Shinhan, he obtained the Taiyōken (太陽拳), an attack Krillin is capable of using to blind his opponents, sometimes used to make a quick escape. One of his signature techniques is the Kienzan (気円斬), where he puts a hand in the air to create an electric floating disc, using it to slice through his enemies. Lacking the other protagonists' advantage of getting stronger every time he is injured, Krillin is however the strongest Earthling and was recognized as having a great array of techniques by Vegeta. In the later parts of the Dragon Ball Super series, Krillin learns to improve and develop variants of his Kienzan and Solar Flare techniques, giving him a tactical edge in battle.

Appearances in other media
In a filler episode of Dragon Ball, Krillin trains with Kame-Sen'nin and after the 23rd Tenka'ichi Budōkai, Krillin can be seen on a plane with his friends.

In filler episodes of Dragon Ball Z, during the Saiyan arc, Krillin fails to tell Chi-Chi of Goku's passing after being tasked with informing her, though does inform Yamcha when coming to one of his baseball games followed by recruiting him for training with Kami, and trains for the Saiyans by facing members of their race from the past using the Pendulum Room. Before the Namek arc, Krillin encounters a group of children who help him find Namek and spends some time on a fake version of the planet searching for Dragon Balls during a distraction and preventing his ship from being stolen. After the Namek arc, Krillin is one of a few not affected by the Black Water Mist set by Garlic Jr., Krillin having to fight his friends before journeying to Kami's Lookout, where he appears to fall under the effects of the Black Water Mist, only to be revealed as faking as part of a plan by Piccolo. Krillin's near-death state by the hands of the Spice Boys, Spice and Vinegar, triggers Gohan's power boost and subsequent killing of the pair. During this time, he breaks up with Maron once he becomes convinced she deserves better than himself, learning afterward that she would have married him. During the Cell arc, he stops Cell from murdering a girl and her younger brother and while waiting for the Cell Games, celebrates Gohan's birthday. In the Boo arc, Krillin charges Boo after Boo escapes the Room of Spirit and Time, being easily defeated and attacks Boo again in the afterlife. After Boo's defeat, Krillin attends a gathering with his family.

In Dragon Ball GT, Krillin is killed by Android #17 after succeeding in snapping Android #18 from his brainwashing and trying to persuade him against his developing villainy. His death prompts #18 to seek vengeance and assist Goku in defeating Super 17. Krillin is revived by Shenlong after the defeat of Omega Shenron and has a match with Goku, who decided to leave Earth. He is shown in GT sporting a mustache, wearing grey pants, shirt and tie with a cardigan in his few appearances.

Krillin appears in multiple Dragon Ball-related video games, sometimes as a playable character. He also appears in the crossover game Jump Superstars. In the 1992 Videkko game ''Dragon Ball: Get Together! Goku World'', Krillin along with Goku, Trunks, Bulma, and Gohan travels back in time to examine event in the past. In the 2002 game Dragon Ball Z: Budokai, Cell has a nightmare where he accidentally absorbs Krillin and becomes Cellin (セルリン), the form making him weaker. In the 2015 video game Dragon Ball: Xenoverse, Krillin serves as a mentor to the player character, teaching his Kienzan. He also appears during Android 18's mentorship of the player, fighting them alongside her. In the Frieza arc, Krillin and Vegeta being defeated by Frieza, leaving Gohan alone to fight the tyrant, causes Goku to exit the healing chamber still wounded. In the final fight against Demigra, Krillin gives energy to the player. In the 2016 game Dragon Ball Xenoverse 2, during the Frieza arc, the player assists Krillin in battling Zarbon, and Krillin later leaves the player to fight Lord Slug and Turles alone per the player's request. In the 2018 game Dragon Ball FighterZ, after clones of various heroes and villains from the series appear, Krillin investigates the origin of them before being knocked out by his own clone. Following Goku rescuing him, the two rescue various allies from clones until encountering Cell, who Krillin becomes aggressive toward for his defeat of Android 18.

In June 1988, Krillin along with other Dragon Ball characters were featured in two public safety announcement shorts. The first was entitled The Goku Traffic Safety (悟空の交通安全), and the second called The Goku Fire Fighting Regiment (悟空の消防隊) where he along with Kame-Sen'nin, Yamcha, and later Goku become volunteer fire fighters.

Krillin also appears in the Dragon Ball and One Piece crossover manga Cross Epoch where he and Tony Tony Chopper run the Kuri-Chopa Marine Train Coster. In 2003, he would appear in the interactive feature entitled Kyutai Panic Adventure! (球体パニックアドベンチャー!). Where he and Gohan attempt to save visitors of at Fuji Television's orb section from drowning, while Goku battles Frieza. In the 2004 followup Kyūtai Panic Adventure Returns! (球体パニックアドベンチャーリターンズ!), Krillin is one of the seven Dragon Ball characters who delivers the Dragon Balls to restore the aqua city of Odaiba after Goku and Monkey D. Luffy's battle with Eneru.

Krillin has performed many songs throughout the years. These songs feature his voice actor Mayumi Tanaka in character singing cheerfully about certain thing pertaining to Krillin. First with the song "Asa - Hiru - Yoru - Kimi - Boku" from the album Dragon Ball Z Hit Song Collection IV: Character Special released in 1990. Then with "Ichido wa Kekkon Shitai Manbo" from Dragon Ball Z Hit Song Collection 8: Character Special 2 released in 1991. Where he happily sings about the desire to get married. And the title track from Dragon Ball Z Hit Song Collection 17: Hippy Hoppy Shake!! released in 1995.

Before and after Dragon Ball Z debuting in the U.S. in 1996, Krillin became a part of the country's pop culture. In 1994, the character was featured on the cover of Voodoo Glow Skulls' first full-length album Who Is, This Is?, though his face was removed in the 2012 digital re-release. The song "Blessing" by Chance the Rapper mentions Krillin referencing Android 18 to the lyricist's delight. Krillin appears in an episode of Mad watching the other Dragon Ball characters after they are drafted for the Oakland A's by Billy Beane in a parody of the film Moneyball.

Reception

Krillin is a popular character in the series; in 2004 Japanese fans voted him the seventh most popular character. In January 2007, Oricon held a poll in which they asked Japanese fans of manga and anime which characters from any series they would most like to see in spin-off series. Krillin ranked third in the men's poll and sixth in the overall poll. In 2016, Krillin was ranked No. 3 on the saikoplus.com list 10 Most Popular Characters in Dragon Ball Z. When younger fans would belittle the character as weak, Krillin's voice actress Mayumi Tanaka said she would explain to them that Krillin and Yamcha are the strongest earthlings, the other characters are all aliens. She also said it was more fun to play Krillin when he was a dirty-minded bad kid, that she was not fond of him growing his hair out and was shocked when he died for the first time. Manga author Masashi Kishimoto said that when creating the protagonist of his series Naruto, Krillin was more influential than Goku because the former came across as more human than the protagonist as he showed several flaws.

Various publications for manga, anime and other media have commented on Krillin's character, adding praise and criticism to his development and traits in the series. Anime News Network writer Carl Kimlinger liked Krillin and Goku's childhood, noting it to be the warmth that the later Dragon Ball Z anime does not have. Also believing the first anime to have more development than the sequel, Tim Jones from Them Anime Reviews cited how Krillin was not a friend to Goku when first introduced. David F. Smith of IGN comments that Krillin and #18's relationship really help make the storyline more interesting. Additionally, he liked Krillin's appearances in the fight against Cell as he has more screen time than the main character, Goku. Although Chris Beveridge from Mania Entertainment thought that Krillin had a drastic change in Dragon Ball GT, he mentioned that fans from the previous series would like some of its episodes due to the appearance of Krillin and other older characters.

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Expense

An expense is an item requiring an outflow of money, or any form of fortune in general, to another person or group as payment for an item, service, or other category of costs. For a tenant, rent is an expense. For students or parents, tuition is an expense. Buying food, clothing, furniture, or an automobile is often referred to as an expense. An expense is a cost that is "paid" or "remitted", usually in exchange for something of value. Something that seems to cost a great deal is "expensive". Something that seems to cost little is "inexpensive". "Expenses of the table" are expenses for dining, refreshments, a feast, etc.

In accounting, expense is any specific outflow of cash or other valuable assets from a person or company to another person or company. This outflow is generally one side of a trade for products or services that have equal or better current or future value to the buyer than to the seller. Technically, an expense is an event in which a proprietary stake is diminished or exhausted, or a liability is incurred. In terms of the accounting equation, expenses reduce owners' equity. The International Accounting Standards Board defines expenses as:"...decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants."

Expense is a term also used in sociology, in which a particular fortune or price is sacrificed voluntarily or involuntarily by something or someone to something or somebody else, often in the context that the latter is taking advantage of the former.

Bookkeeping for expenses
In double-entry bookkeeping, expenses are recorded as a debit to an expense account (an income statement account) and a credit to either an asset account or a liability account, which are balance sheet accounts. An expense decreases assets or increases liabilities. Typical business expenses include salaries, utilities, depreciation of capital assets, and interest expense for loans. The purchase of a capital asset such as a building or equipment is not an expense.

Cash flow
In a cash flow statement (flow of funds statement), expenditures are divided into three categories:

 * Operating: Operational expense – salary for employees
 * Investing: Capital expenditure – buying equipment
 * Expenditures (financial) Financing expense – interest expense for loans and bonds

Whether a particular expenditure is classified as an expense, which is reported immediately on the business's income statement or whether it is classified as a capital expenditure (or an expenditure subject to depreciation), which is not an expense flow of funds statement. Though, these latter types of expenditures are reported as expenses when they are depreciated by businesses that use accrual-basis accounting- as most large businesses and all C corporations do.

Defining an expense as capital or income using the most common interpretation depends upon its term.

When an expense is seen as a purchase, it alleviates this distinction. Soon after the purchase (that which was expenses holds no value), it is usually identified as an expense. It will be viewed as capital with life that should be amortized/depreciated and retained on the balance sheet if it retains value soon and long after the purchase.

Deduction of business expenses under the United States tax code
For tax purposes, the Internal Revenue Code permits the deduction of business expenses in the tax payable year in which those expenses are paid or incurred. This is in contrast to capital expenditures that are paid or incurred to acquire an asset. Expenses are costs that do not acquire, improve, or prolong the life of an asset. For example, a person who buys a new truck for a business would be making a capital expenditure because they have acquired a new business-related asset. This cost could not be deducted in the current taxable year. However, the gas the person buys during that year to fuel that truck would be considered a deductible expense. The cost of purchasing gas does not improve or prolong the life of the truck but simply allows the truck to run.

Even if something qualifies as an expense, it is not necessarily deductible. As a general rule, expenses are deductible if they relate to a taxpayer's trade or business activity or if the expense is paid or incurred in the production or collection of income from an activity that does not rise to the level of a trade or business (investment activity).

Section 162(a) of the Internal Revenue Code is the deduction provision for business or trade expenses. In order to be a trade or business expense and qualify for a deduction, it must satisfy 5 elements in addition to qualifying as an expense. It must be (1) ordinary and (2) necessary (Welch v. Helvering defines this as necessary for the development of the business at least in that they were appropriate and helpful). Expenses paid to preserve one's reputation do not appear to qualify). In addition, it must be (3) paid or incurred during the taxable year. It must be paid (4) in carrying on (meaning not prior to the start of a business or in creating it) (5) a trade or business activity. To qualify as a trade or business activity, it must be continuous and regular, and profit must be the primary motive. An expense can be a loss or profit. But the loss or profit need not really be an expense.

Section 212 of the Internal Revenue Code is the deduction provision for investment expenses. In addition to being an expense and satisfying elements 1-4 above, expenses are deductible as an investment activity under Section 212 of the Internal Revenue Code if they are (1) for the production or collection of income, (2) for the management, conservation, or maintenance of property held for the production of income, or (3) in connection with the determination, collection, or refund of any tax.

In investing, one controversy that mounted throughout 2002 and 2003 was whether companies should report the granting of stock options to employees as an expense on the income statement, or should not report this at all in the income statement, which is what had previously been the norm.

Expense report
An expense report is a form of document that contains all the expenses that an individual has incurred as a result of the business operation. For example, if the owner of a business travels to another location for a meeting, the cost of travel, the meals, and all other expenses that he/she has incurred may be added to the expense report. Consequently, these expenses will be considered business expenses and are tax-deductible.

Many businesses benefit from automated expense reports systems for expense management. Depending on the system chosen, these software solutions can reduce time costs, errors, and fraud.

Expense management
Expense management is a crucial aspect of both personal and corporate financial well-being. It involves effectively tracking, controlling, and optimizing expenses to ensure financial stability and growth. Whether for individuals or organizations, understanding and managing expenses is essential for various reasons.

On a personal level, expense management enables individuals to maintain a healthy financial life. By tracking and categorizing expenses, individuals gain a clear understanding of where their money is going. This awareness allows for better budgeting, saving, and investing decisions. It empowers individuals to make informed choices about their spending habits, prioritize financial goals, and avoid unnecessary debt. There are outstanding mobile applications that makes personal expense management handy, notably SMoney that are available in both iOS and Android Versions.

For businesses, effective expense management is vital for maintaining financial health and achieving long-term success. By closely monitoring and controlling expenses, businesses can optimize their operational costs and improve profitability. Expense management helps identify areas of overspending, inefficiencies, or potential cost savings. It allows for strategic decision-making, such as resource allocation, investment planning, and pricing strategies. Moreover, proper expense management ensures compliance with financial regulations and enhances transparency in financial reporting. Whilst there are a plethora of corporate finance and expense management apps, it is notable that Odoo and Expense.com.hk are free and simple to use. Other platforms, including Workstem and InfoTech requires   an upfront payment plus relatively complex setup procedures.

In both personal and corporate contexts, expense management contributes to financial stability and resilience. It helps individuals and businesses weather unexpected expenses, emergencies, or economic downturns. By establishing sound financial habits and practices, individuals can build a strong foundation for their future. Similarly, organizations with effective expense management have better cash flow management, which enhances their ability to invest, expand, and adapt to changing market conditions.

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Expense


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Sneaker (disambiguation)

A sneaker is a type of shoe originally designed for athletics.

Sneaker or sneakers may also refer to:

Music

 * Sneaker (band), an American rock band
 * Sneaker (album), album by Sneaker
 * Sneakers (band), a Danish rock band
 * "Sneakers" (song), a 2022 song by Itzy

Literature

 * Sneaker (comic), a character in the UK comic, The Dandy
 * The Sneaker, a Japanese light novel magazine
 * "Sneakers" (short story), a 1989 short story by Stephen King

Film

 * Sneakers (1992 film), an American film starring Robert Redford
 * Sneakers (2011 film), a Bulgarian film

Other

 * Sneaker wave, type of ocean wave
 * Sneakers (2002 video game), for the Xbox
 * Sneakers (1981 video game), for the Apple II computer

title: Sneaker (disambiguation)


text:
Amortization

Amortization or amortisation may refer to:

 * The process by which loan principal decreases over the life of an amortizing loan
 * Amortization (accounting), the expensing of acquisition cost minus the residual value of intangible assets in a systematic manner, or the completion of such a process
 * Amortization (tax law), the cost recovery system for intangible property
 * Amortized analysis, a method of analysing execution cost of algorithms
 * Amortization (zoning), the time period a non-conforming property has to conform to a new zoning classification before the non-conforming use becomes prohibited

title: Amortization


text:
Thalion Software

Thalion Software was formed by members of the Atari ST demoscene in October 1988, in Gütersloh, Germany. The main aim of Thalion Software was to produce cutting edge technology games. Despite the technical quality, sales of the games never really matched expectations and by the end of 1994 the developers had left and the company eventually closed. The two founders were Erik Simon (of The Exceptions) and Holger Flöttmann. Flöttmann later went on to found another video games company, Ascaron.

Game releases

 * Warp (1989)
 * Chambers of Shaolin (1989)
 * The Seven Gates of Jambala (1989)
 * Leavin' Teramis (1990)
 * Atomix (1990)
 * Dragonflight (1990)
 * Wings of Death (precursor of Lethal Xcess) (1990)
 * Magic Lines (1990)
 * Tower FRA (1990)
 * Enchanted Land (1990)
 * A Prehistoric Tale (1991)
 * Ghost Battle (1991)
 * Tangram (1991)
 * Trex Warrior (1991)
 * A320 Airbus (1991)
 * Amberstar (1992)
 * Neuronics (1992)
 * No Second Prize (1992)
 * Lionheart (1993)
 * A320 Airbus Edition:Europa (1993)
 * A320 Airbus Edition:USA (1993)
 * Ambermoon (1993)

title: Thalion Software


text:
Cost of goods sold

Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.

Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in bringing the inventories to their present location and condition. Costs of goods made by the businesses include material, labor, and allocated overhead. The costs of those goods which are not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.

Overview
Many businesses sell goods that they have bought or produced. When the goods are bought or produced, the costs associated with such goods are capitalized as part of inventory (or stock) of goods. These costs are treated as an expense in the period the business recognizes income from sale of the goods.

Determining costs requires keeping records of goods or materials purchased and any discounts on such purchase. In addition, if the goods are modified, the business must determine the costs incurred in modifying the goods. Such modification costs include labor, supplies or additional material, supervision, quality control, and use of equipment. Principles for determining costs may be easily stated, but application in practice is often difficult due to a variety of considerations in the allocation of costs.

Cost of goods sold may also reflect adjustments. Among the potential adjustments are decline in value of the goods (i.e., lower market value than cost), obsolescence, damage, etc.

When multiple goods are bought or made, it may be necessary to identify which costs relate to which particular goods sold. This may be done using an identification convention, such as specific identification of the goods, first-in-first-out (FIFO), or average cost. Alternative systems may be used in some countries, such as last-in-first-out (LIFO), gross profit method, retail method, or a combinations of these.

Cost of goods sold may be the same or different for accounting and tax purposes, depending on the rules of the particular jurisdiction. Certain expenses are included in COGS. Expenses that are included in COGS cannot be deducted again as a business expense. COGS expenses include:
 * The cost of products or raw materials, including freight or shipping charges;
 * The direct labor costs of workers who produce the products;
 * The cost of storing products the business sells;
 * Factory overhead expenses.

Importance of inventories
Inventories have a significant effect on profits. A business that produces or buys goods to sell must keep track of inventories of goods under all accounting and income tax rules. An example illustrates why. Fred buys auto parts and resells them. In 2008, Fred buys $100 worth of parts. He sells parts for $80 that he bought for $30, and has $70 worth of parts left. In 2009, he sells the remainder of the parts for $180. If he keeps track of inventory, his profit in 2008 is $50, and his profit in 2009 is $110, or $160 in total. If he deducted all the costs in 2008, he would have a loss of $20 in 2008 and a profit of $180 in 2009. The total is the same, but the timing is much different. Most countries' accounting and income tax rules (if the country has an income tax) require the use of inventories for all businesses that regularly sell goods they have made or bought.

Cost of goods for resale
Cost of goods purchased for resale includes purchase price as well as all other costs of acquisitions, excluding any discounts.

Additional costs may include freight paid to acquire the goods, customs duties, sales or use taxes not recoverable paid on materials used, and fees paid for acquisition. For financial reporting purposes such period costs as purchasing department, warehouse, and other operating expenses are usually not treated as part of inventory or cost of goods sold. For U.S. income tax purposes, some of these period costs must be capitalized as part of inventory. Costs of selling, packing, and shipping goods to customers are treated as operating expenses related to the sale. Both International and U.S. accounting standards require that certain abnormal costs, such as those associated with idle capacity, must be treated as expenses rather than part of inventory.

Discounts that must be deducted from the costs of purchased inventory are the following:

 * Trade discounts (reduction in the price of goods that a manufacturer or wholesaler provides to a retailer) – includes a discount that is always allowed, regardless of the time of payment.
 * Manufacturer's rebates – based on the dealer's purchases during the year.
 * Cash discounts (a reduction in the invoice price that the seller provides if the dealer pays immediately or within a specified time) – may reduce COGS, or may be treated separately as gross income.

Value added tax is generally not treated as part of cost of goods sold if it may be used as an input credit or is otherwise recoverable from the taxing authority.

Cost of goods made by the business
The cost of goods produced in the business should include all costs of production. The key components of cost generally include:
 * Parts, raw materials and supplies used,
 * Labor, including associated costs such as payroll taxes and benefits, and
 * Overhead of the business allocated to production.

Most businesses make more than one of a particular item. Thus, costs are incurred for multiple items rather than a particular item sold. Determining how much of each of these components to allocate to particular goods requires either tracking the particular costs or making some allocations of costs. Parts and raw materials are often tracked to particular sets (e.g., batches or production runs) of goods, then allocated to each item.

Labor costs include direct labor and indirect labor. Direct labor costs are the wages paid to those employees who spend all their time working directly on the product being manufactured. Indirect labor costs are the wages paid to other factory employees involved in production. Costs of payroll taxes and fringe benefits are generally included in labor costs, but may be treated as overhead costs. Labor costs may be allocated to an item or set of items based on timekeeping records.

Costs of materials include direct raw materials, as well as supplies and indirect materials. Where non-incidental amounts of supplies are maintained, the taxpayer must keep inventories of the supplies for income tax purposes, charging them to expense or cost of goods sold as used rather than as purchased.

Materials and labor may be allocated based on past experience, or standard costs. Where materials or labor costs for a period fall short of or exceed the expected amount of standard costs, a variance is recorded. Such variances are then allocated among cost of goods sold and remaining inventory at the end of the period.

Determining overhead costs often involves making assumptions about what costs should be associated with production activities and what costs should be associated with other activities. Traditional cost accounting methods attempt to make these assumptions based on past experience and management judgment as to factual relationships. Activity based costing attempts to allocate costs based on those factors that drive the business to incur the costs.

Overhead costs are often allocated to sets of produced goods based on the ratio of labor hours or costs or the ratio of materials used for producing the set of goods. Overhead costs may be referred to as factory overhead or factory burden for those costs incurred at the plant level or overall burden for those costs incurred at the organization level. Where labor hours are used, a burden rate or overhead cost per hour of labor may be added along with labor costs. Other methods may be used to associate overhead costs with particular goods produced. Overhead rates may be standard rates, in which case there may be variances, or may be adjusted for each set of goods produced.

Identification conventions
In some cases, the cost of goods sold may be identified with the item sold. Ordinarily, however, the identity of goods is lost between the time of purchase or manufacture and the time of sale. Determining which goods have been sold, and the cost of those goods, requires either identifying the goods or using a convention to assume which goods were sold. This may be referred to as a cost flow assumption or inventory identification assumption or convention. The following methods are available in many jurisdictions for associating costs with goods sold and goods still on hand:
 * Specific identification. Under this method, particular items are identified, and costs are tracked with respect to each item. This may require considerable recordkeeping. This method cannot be used where the goods or items are indistinguishable or fungible.
 * Average cost. The average cost method relies on average unit cost to calculate cost of units sold and ending inventory. Several variations on the calculation may be used, including weighted average and moving average.
 * First-In First-Out (FIFO) assumes that the items purchased or produced first are sold first. Costs of inventory per unit or item are determined at the time produces or purchased. The oldest cost (i.e., the first in) is then matched against revenue and assigned to cost of goods sold.
 * Last-In First-Out (LIFO) is the reverse of FIFO. Some systems permit determining the costs of goods at the time acquired or made, but assigning costs to goods sold under the assumption that the goods made or acquired last are sold first. Costs of specific goods acquired or made are added to a pool of costs for the type of goods. Under this system, the business may maintain costs under FIFO but track an offset in the form of a LIFO reserve. Such reserve (an asset or contra-asset) represents the difference in cost of inventory under the FIFO and LIFO assumptions. Such amount may be different for financial reporting and tax purposes in the United States.
 * Dollar Value LIFO. Under this variation of LIFO, increases or decreases in the LIFO reserve are determined based on dollar values rather than quantities.
 * Retail inventory method. Resellers of goods may use this method to simplify record keeping. The calculated cost of goods on hand at the end of a period is the ratio of cost of goods acquired to the retail value of the goods times the retail value of goods on hand. Cost of goods acquired includes beginning inventory as previously valued plus purchases. Cost of goods sold is then beginning inventory plus purchases less the calculated cost of goods on hand at the end of the period.

Example
Jane owns a business that resells machines. At the start of 2009, she has no machines or parts on hand. She buys machines A and B for 10 each, and later buys machines C and D for 12 each. All the machines are the same, but they have serial numbers. Jane sells machines A and C for 20 each. Her cost of goods sold depends on her inventory method. Under specific identification, the cost of goods sold is 10 + 12, the particular costs of machines A and C. If she uses FIFO, her costs are 20 (10+10). If she uses average cost, her costs are 22 ( (10+10+12+12)/4 x 2). If she uses LIFO, her costs are 24 (12+12). Thus, her profit for accounting and tax purposes may be 20, 18, or 16, depending on her inventory method. After the sales, her inventory values are either 20, 22 or 24.

After year end, Jane decides she can make more money by improving machines B and D. She buys and uses 10 of parts and supplies, and it takes 6 hours at 2 per hour to make the improvements to each machine. Jane has overhead, including rent and electricity. She calculates that the overhead adds 0.5 per hour to her costs. Thus, Jane has spent 20 to improve each machine (10/2 + 12 + (6 x 0.5) ). She sells machine D for 45. Her cost for that machine depends on her inventory method. If she used FIFO, the cost of machine D is 12 plus 20 she spent improving it, for a profit of 13. Remember, she used up the two 10 cost items already under FIFO. If she uses average cost, it is 11 plus 20, for a profit of 14. If she used LIFO, the cost would be 10 plus 20 for a profit of 15.

In year 3, Jane sells the last machine for 38 and quits the business. She recovers the last of her costs. Her total profits for the three years are the same under all inventory methods. Only the timing of income and the balance of inventory differ. Here is a comparison under FIFO, Average Cost, and LIFO:

Write-downs and allowances
The value of goods held for sale by a business may decline due to a number of factors. The goods may prove to be defective or below normal quality standards (subnormal). The goods may become obsolete. The market value of the goods may simply decline due to economic factors.

Where the market value of goods has declined for whatever reasons, the business may choose to value its inventory at the lower of cost or market value, also known as net realizable value. This may be recorded by accruing an expense (i.e., creating an inventory reserve) for declines due to obsolescence, etc. Current period net income as well as net inventory value at the end of the period is reduced for the decline in value.

Any property held by a business may decline in value or be damaged by unusual events, such as a fire. The loss of value where the goods are destroyed is accounted for as a loss, and the inventory is fully written off. Generally, such loss is recognized for both financial reporting and tax purposes. However, book and tax amounts may differ under some systems.

Alternative views
Alternatives to traditional cost accounting have been proposed by various management theorists. These include:
 * Throughput accounting, under the Theory of Constraints, under which only totally variable costs are included in cost of goods sold and inventory is treated as investment.
 * Lean accounting, in which most traditional costing methods are ignored in favor of measuring weekly "value streams".
 * Resource consumption accounting, which discards most current accounting concepts in favor of proportional costing based on simulations.

None of these views conform to U.S. Generally Accepted Accounting Principles or International Accounting Standards, nor are any accepted for most income or other tax reporting purposes.

Formal guidance

 * International Accounting Standards IAS 2, Inventories.
 * U.S. Internal Revenue Service Publication 334, Tax Guide for Small Business, pages 27–29.
 * U.S. Financial Accounting Standards Board ASC 330.

title: Cost of goods sold


text:
Erythrocebus

Erythrocebus is a genus of Old World monkey. All three species in this genus are found in Africa, and are known as patas monkeys. While previously considered a monotypic genus containing just E. patas, a 2017 review argued that, based on morphological evidence and heavy geographic separation between taxa, E. patas should be split back into distinct species as recognised in the 19th century.

There are three species recognized.

title: Erythrocebus


text:
Common patas monkey

The common patas monkey (Erythrocebus patas), also known as the hussar monkey, is a ground-dwelling monkey distributed over semi-arid areas of West Africa, and into East Africa.

Taxonomy
There is some confusion surrounding if there are valid subspecies, with some listing four, others three, and others listing two: the western Erythrocebus patas patas (with a black nose) and the eastern E. patas pyrrhonotus (with a white nose). However, it was later discovered that the nose colour used to separate these subspecies could change to white during pregnancy in females, as well as in general as animals aged, and E. patas pyrrhonotus in Kenya often did not have white noses, thus Mammal Species of the World has classified E. patas as a monotypic species.

The genus status of the species has previously been in flux. Colin Groves first argued the species was closely related to Cercopithecus aethiops in 1989, based on anatomical morphology. Phylogenetic evidence from 2003 appeared to validate him, finding the patas monkey to form a clade within the vervet genus Cercopithecus together with C. aethiops and C. lhoesti, and based on this study Erythrocebus was proposed to be sunk into synonymy with Cercopithecus. However, more recent studies have found this interpretation of Cercopithecus to be paraphyletic, and thus many species in Cercopithecus have since been reclassified to numerous new genera and species, with C. aethiops moved to Chlorocebus and C. lhoesti to Allochrocebus. Erythrocebus is thus now thought to be a distinct genus.

Erythrocebus was previously thought to be a monotypic genus containing only E. patas. However, a 2017 study proposed splitting E. patas into three species (E. patas sensu stricto, E. poliphaeus, and E. baumstarki) based on morphological differences and heavy geographic separation between taxa, with the IUCN Red List and American Society of Mammalogists following through with this.

Description
The male common patas monkey grows to 60 cm to 87 cm in length, excluding the tail, which measures 75 cm. Adult males are considerably larger than adult females, which average 49 cm in length. Adult males average 12.4 kg and adult females 6.5 kg, showing a high degree of sexual dimorphism. Males have the longest canine teeth of all the African long-tailed monkeys and the size of their canines plays a role in establishing a pecking order among males. Reaching speeds of 55 km/h, it is the fastest runner among the primates. The life span in the wild can be up to about 20 years.

Distribution and habitat
It is found in many parts of central, western, and eastern Africa. It also has been introduced to Puerto Rico. The species avoids dense woodlands and lives in more open tropical savanna.

Behavior
The common patas monkey lives in multi-female groups of up to 60 individuals (although much larger aggregations have been reported). The group contains just one adult male for most of the year. During the breeding season, there are multi-male influxes into the group. Once juvenile males reach sexual maturity (around the age of four years) they leave the group, usually joining all-male groups. The adult females in the group initiate movement of the group with the male following their lead.

The common patas monkey feeds on insects, gum, seeds, and tubers, a diet more characteristic of much smaller primates.

Female social organization
Variation in the female social structure of patas monkeys has been observed across different populations. This variation may be dependent on food resources, as conflict between individuals is often a result of competition for limited resources. Higher rates of conflict over dense, but limited, food, such as fruit bushes, is associated with more stable, well defined dominance hierarchies than habitats with more diffuse resources, such as insects. Variation in the availability of these resources has been associated with variation in dominance hierarchies among females.

Conflict among females has also shown the presence of recognition among matrilineal relatives. It has been observed that, shortly after conflicts among two females, patas monkeys often act differently toward each other than if they had not been in conflict. Females often reconcile with each other by activities such as sitting together and grooming. While this reconciliatory behavior is observed even between unrelated individuals, it is most common among matrilineal relatives. Dominance structure has relatively little effect on the probability of reconciliation occurring, except that the alpha-female is the least reconciliatory of the females. Affiliation toward matrilineal relatives is common in other primates as well, such as vervet monkeys.

Male social organization
Mating in common patas monkeys is seasonal and occurs during the wet season. During periods when females are not receptive, relatively stable groups with one adult resident male and several females are the norm. This leaves an excess of males that either form all male groups or live on their own. During the mating season, resident males may be chased away by invading solitary males. This usually results in the formation of multi-male, multi-female groups shortly thereafter, as more males invade a group. The new resident male does not chase away subordinate invading males, but rather focuses on mating with females. At the end of the mating season, one-male, multi-female groups stabilize. One male remains as the resident male and chases other males away. In some instances, submissive males are tolerated by the resident male for short periods of time; however, they rarely remain in the group for more than several days.

Young males have been observed to leave their natal groups anywhere from two to four years of age. However, one study showed that most juveniles left before they were three, which is before most males reach sexual maturity. This contrasts with an earlier study in which juveniles were observed to leave later, at sexual maturity, indicating that there may be variation between groups. The reason young males leave their natal group is also contested. Dominant males have been observed to act aggressively toward younger males in captivity. However, observations of wild patas monkeys has shown young males leaving the group in which they were born without any aggressive behavior from the adult male. The juveniles, in the time shortly before they leave, spend increasingly less and less time with the adult females in the group. However, juvenile males do not change the amount of time they spend near the adult male. This may indicate weakening of matrilineal ties, rather than male aggression, as the main reason juveniles disperse from their natal group.

Alarm calls
Common patas monkeys have several distinct alarm calls that warn members in the group of predators. Different alarm calls are given by different group members (i.e. adult females, adult males, juveniles, etc.) and certain alarm calls are distinctive of different types of predators. Unlike other primates, patas monkeys rarely take refuge from predators in trees. This is most likely due to the relatively sparse tree cover in patas monkey habitats. While patas monkeys usually run on the ground away from predators, individuals have been observed to attack predators such as jackals and wildcats. This behavior has been observed in both males and females.

In popular culture
The relationship between the patas monkey and the whistling thorn acacia may have inspired The Lorax by Dr. Seuss.

title: Common patas monkey


text:
Long-term liabilities

Long-term liabilities, or non-current liabilities, are liabilities that are due beyond a year or the normal operation period of the company. The normal operation period is the amount of time it takes for a company to turn inventory into cash. On a classified balance sheet, liabilities are separated between current and long-term liabilities to help users assess the company's financial standing in short-term and long-term periods. Long-term liabilities give users more information about the long-term prosperity of the company, while current liabilities inform the user of debt that the company owes in the current period. On a balance sheet, accounts are listed in order of liquidity, so long-term liabilities come after current liabilities. In addition, the specific long-term liability accounts are listed on the balance sheet in order of liquidity. Therefore, an account due within eighteen months would be listed before an account due within twenty-four months.

Examples
Examples of long-term liabilities are bonds payable, long-term loans, capital leases, pension liabilities, post-retirement healthcare liabilities, deferred compensation, deferred revenues, deferred income taxes, and derivative liabilities.

Exceptions
If a liability is currently due in fewer than twelve months and is in the process of being refinanced so that it is due after a year, then a company can record this debt in long-term investments. Additionally, if a liability is to be covered by a long-term investment, it can be recorded as a long-term liability even if it is due in the current period. Still, the long-term investment must be sufficient to cover the debt.

title: Long-term liabilities


text:
Petty cash

Petty cash is a small amount of discretionary funds in the form of cash used for minor expenditures.

The most common way of accounting for petty cash expenditures is to use the imprest system.

Audit controls
Oversight of petty cash is important because of the potential for abuse. Examples of petty cash controls include a limit on disbursements and monthly audits by someone other than the custodian. Use of petty cash is sufficiently widespread that vouchers for use in reimbursement are available at any office supply store.

The petty cash daybook is one of the daybooks used in bookkeeping and the double-entry bookkeeping system.

title: Petty cash


text:
Talk:Kenny Everett

Birth Place controversy
Rather than Edit War over Everett's birth place, I would like to propose a compromise: Seaforth, Lancashire, (now in Liverpool City Region), England. This compromise serves both purposes of the warring parties. RJ4 (talk) 03:52, 16 February 2024 (UTC)
 * We don't need a compromise - the usual practice on this site is well established and clear, and there's no need for an exception here. It was in Lancashire when he was born, and the IP editor's contributions are becoming vexatious.  Ghmyrtle (talk) 09:48, 16 February 2024 (UTC)
 * I agree. In 1944 Seaforth was in Lancashire. Simple fact. Martinevans123 (talk) 10:34, 16 February 2024 (UTC)
 * Correct. Seaforth is in effect a suburb of Liverool. Seaforth is seamless with Liverpool. There are no fields between them. For example, Seaforth Dock is in the port of Liverpool and always has been. Stating it is in Lancashire may give the impression Seaforth is near Burnley, Lancaster, etc, which are quite a way from Liverpool. Stating where Seaforth is now and that it was once in Lancashire is more concise and the reader knows where Seaforth actually is. England was once called Albion, should be have Albion instead of England?  No we do not as it is silly to do so, as it is silly to state just Lancashire when Seaforth ceased to be in Lancashire 50 years ago. Seaforth is officially in the Liverpool City Region, which is a legal entity.  Even Encyclopedia Britannica states: "Kenny Everett (born December 25, 1944, Liverpool, England". 2A01:4B00:BB18:A600:E738:4C0D:38F4:6829 (talk) 12:21, 17 February 2024 (UTC)
 * There is no "controversy" here. In 1944 Seaforth was in Lancashire. That's a fact. One might want to add "Liverpool", but it's really not necessary, Seaforth is one click away, if you want to see where it is. Using county at date of birth is policy at Wikipedia. You could challenge that policy, but here is not the appropriate venue. Thanks. Martinevans123 (talk) 12:41, 17 February 2024 (UTC)
 * Yes there is no 'controversy' as Seaforth is factually inside the Liverpool City Region and had been for over half a century. It is necessary to mention 'Liverpool' being a major city, as that gives the reader the location immediately - not having to look at a map or click or whatever. The reader should not click on anything at all as it should be clear in the article. Few click anyhow.
 * The article needs to be professional looking, not look like something put together by a bunch of kids. 2A01:4B00:BB18:A600:E738:4C0D:38F4:6829 (talk) 13:40, 17 February 2024 (UTC)

 * "Seaforth is factually inside the Liverpool City Region and had been for over half a century" simply isn't true. Liverpool City Region was created in 2010, according to its own article, so it's not possible for anyone born before 2010 to have been born in Liverpool City Region. Liverpool, on the other hand, has been in existence since 1207.  Dr Greg  talk 15:51, 17 February 2024 (UTC)
 * Seaforth has been out of Lancashire over over half a century. It is currently inside the Liverool City Region, with the City Region Mayor over Seaforth. 143.58.143.124 (talk) 16:02, 18 February 2024 (UTC)
 * That's completely irrelevant. We use the county when the subject was born, which is this case was 1944. This is Wikipedia policy. I'm not sure how much more plainly this can be explained to you. Martinevans123 (talk) 18:35, 18 February 2024 (UTC)
 * The county was stated. 143.58.143.124 (talk) 23:32, 18 February 2024 (UTC)

 * Liverpool is mentioned, in the first sentence of the "Early life" section:
 * "Maurice James Christopher Cole was born on Christmas Day 1944 at 14 Hereford Road, Seaforth, 5 mi north of Liverpool city centre.
 * Thanks. Martinevans123 (talk) 18:32, 17 February 2024 (UTC)

https://www.queensongs.info/album-data/queen/a-night-at-the-opera this:
Read on https://www.queensongs.info/album-data/queen/a-night-at-the-opera now this: Saturday 11th: Kenny Everett plays the yet unreleased 'Bohemian Rhapsody' twice on his radio programme. Saturday 12th: Kenny Everett plays the yet unreleased 'Bohemian Rhapsody' twice on his radio programme, adding up to four times in total over the weekend (not four-teen). 2A02:A45E:B226:1:64F0:14E1:DD8A:B660 (talk) 17:28, 4 April 2024 (UTC)

title: Talk:Kenny Everett


text:
Richard C. Weaver

Richard C. Weaver is a Californian man known by the nickname Handshake Man. Weaver has earned notoriety for frequently bypassing the US Secret Service and shaking the hand of the United States President.

Weaver claims his handshakes are often used as a way of passing "notes from God" to the presidents.

According to his site, Weaver is a born-again Christian who is married to Donna Weaver and has two children, Cindy and David. He also believes that God has directly spoken to him and calls himself a "modern-day prophet". In late 2008, Weaver stated that he would not attempt to shake Barack Obama's hand due to an ongoing ban from Washington D.C. that had yet to expire.

Pre 2001
Richard C. Weaver claims to have shaken the hand of four US Presidents after Jimmy Carter. However, with little evidence of such events, it is unknown if these instances actually occurred. The only confirmed event was the 1997 inauguration of Bill Clinton where Weaver managed to shake Clinton's hand. Despite the incident having led the Secret Service to prepare for his return, Weaver was able to bypass security and meet the then recently inaugurated George W. Bush in 2001. (Weaver's website displays a picture of him meeting President George H. W. Bush.)

2001 Presidential Inauguration
On the January 20 inauguration event of 2001, Weaver was able to meet George W. Bush and hand him a coin after he had been sworn in as President. Weaver had a standing-room-only ticket that would only allow him access to the event. Despite having been shown tapes of a similar meeting between Weaver and former president Bill Clinton, the Secret Service were not able to catch him.

Although Ari Fleischer insisted that the president was in no danger, U.S. Capitol Police took the matter seriously as a breach of security.

Post 2001
On February 6, 2003 Weaver attended the National Prayer Breakfast meeting and was able to hand Bush an eight-page typed letter about Iraq "from God". At George W. Bush's second inauguration in 2005, Weaver was arrested on an outstanding warrant related to his prior presidential photo stunts.

On December 8, 2009, CNN's website discussed an unreleased Secret Service document used for training purposes which discusses various instances where individuals have bypassed the Secret Service and gained access to the president. This document credits Mr. Weaver with four instances of having gained access to a president.

title: Richard C. Weaver


text:
Richard Weaver

Richard Weaver may refer to:

 * Richard Weaver (MP) (1575–1642), English politician
 * Richard Weaver (American politician) (1827–1906), English-born Wisconsin politician
 * Richard Weaver (entomologist) (1783–1857), British entomologist
 * Richard C. Weaver, better known as the "Handshake Man"
 * Richard M. Weaver (1910–1963), American scholar

title: Richard Weaver


text:
User talk:DGtlRift

You might want to read What Wikipedia is not #5. Otherwise I would like to welcome you aboard! --mav

Hello there, welcome to the 'pedia! I hope you like the place and decide to stay. If you need pointers on how we title pages visit Naming conventions or how to format them visit our manual of style. If you have any other questions about the project then check out Help or add a question to the Village pump. Cheers! --maveric149

Nomination of Comparison of Smart thermostats for deletion
A discussion is taking place as to whether the article Comparison of Smart thermostats is suitable for inclusion in Wikipedia according to Wikipedia's policies and guidelines or whether it should be deleted.

The article will be discussed at Articles for deletion/Comparison of Smart thermostats until a consensus is reached, and anyone is welcome to contribute to the discussion. The nomination will explain the policies and guidelines which are of concern. The discussion focuses on high-quality evidence and our policies and guidelines.

Users may edit the article during the discussion, including to improve the article to address concerns raised in the discussion. However, do not remove the article-for-deletion notice from the top of the article. shoy (reactions) 20:28, 4 March 2016 (UTC)

title: User talk:DGtlRift


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Olave Baden-Powell

Olave St Clair Baden-Powell, Baroness Baden-Powell (née Soames; 22 February 1889 – 25 June 1977) was the first Chief Guide for Britain and the wife of Robert Baden-Powell, 1st Baron Baden-Powell (the founder of Scouting and co-founder of Girl Guides). She outlived her husband, who was 32 years her senior, by over 35 years.

Lady Baden-Powell became Chief Guide for Britain in 1918. Later the same year, at the Swanwick conference for Commissioners in October, she was presented with a gold Silver Fish, one of only two ever made. She was elected World Chief Guide in 1930. As well as making a major contribution to the development of the Guide/Girl Scout movements, she visited 111 countries during her life, attending Jamborees and national Guide and Scout associations. In 1932, she was created a Dame Grand Cross of the Order of the British Empire by King George V.

Family and early life
Born in Chesterfield, England, Olave Soames was the third child and youngest daughter of a brewery owner and artist Harold Soames (1855–1918), of Gray Rigg, Lilliput, Dorset (descended from the landed gentry Soames family of Sheffield Park) and his wife Katherine Mary, daughter of George Hill. She was educated by her parents and by several governesses at home. She lived in seventeen homes in the first 23 years of her life. Olave became keen on outdoor sports including tennis, swimming, football, skating and canoeing, and also played the violin.

Olave was the sister of Arthur Granville Soames and thus aunt to his children, including Christopher Soames, Conservative politician and diplomat, who in 1947 wed Mary Churchill, the youngest child of Sir Winston Churchill.

Marriage and children
In January 1912, Olave met Second Boer War hero and founder of the Scouts, Robert Baden-Powell, on an ocean liner (RMSP Arcadian) on the way via the Caribbean to New York to start a lecture tour. She was 23, he was 55, and they shared the same birthday. They became engaged in September of the same year, causing a media sensation. They married on 30 October 1912 in a very private ceremony, in St. Peter's Church, Parkstone, her parish church. She was given away by her father. Apart from clergy, the only other people present were his brother and sister and Robert Kekewich, a close friend of his, her mother and brother, her brother-in-law and Miss Sie Bower, a close friend of hers.

The Scouts and Guides of England each donated a penny to buy the Baden-Powells a wedding gift of a car (not the Rolls-Royce called "Jam-Roll" that was presented to them in 1929). Olave's father helped financially with the purchase of Pax Hill near Bentley, Hampshire, as a family home where she lived with her husband from 29 January 1919 until 25 October 1938.

The Baden-Powells had three children – a son and two daughters (who took the courtesy titles of Honourable in 1929; the son later succeeding his father as the 2nd Lord Baden-Powell upon his father's death in 1941):
 * Arthur Robert Peter Baden-Powell, later 2nd Baron Baden-Powell (1913–1962), married Carine Boardman (1913–1993), and they had two sons and a daughter; at Peter's death, the elder son Robert succeeded him as 3rd Baron Baden-Powell; the younger son, Michael, and the daughter live in Australia;
 * The Hon. Heather Grace Baden-Powell (1915–1986), married John Hall King (1913–2004 ), and they had two sons; and
 * The Hon. Betty St. Clair Baden-Powell, CBE (1917–2004) like her mother, met her future husband on board ship, an older man (by a decade) who shared her birthday. She married, on 24 September 1936, Gervas Charles Robert Clay (1907–2009). They had a daughter and three sons. Betty Clay was also prominent in the Guide Movement in Northern Rhodesia until they retired to England in 1964 when she became involved with the Girl Guides in England until her death.

In addition, when Olave's sister, Auriol Davidson, née Soames, died in 1919, Olave took her three nieces, Christian (1912–1975), Clare (1913–1980), and Yvonne, (1918–2000), into her family and brought them up as her children.

War work
During 1915 and 1916, with World War I in progress, Olave assisted directly with the war effort in France. Robert had seen the usefulness of the YMCA's recreational huts for the soldiers and persuaded the Mercers' Company (of which he had been Master in 1912) to pay for such a hut at Val-de-Lievres, Calais. It was to be staffed by adults connected with Scouting. Olave was one of the team of five men and three women who staffed the hut at the start. She persuaded her mother to look after the children for the time she would be away.

Olave left for France on 7 October 1915, when her second child was five months old. Her regular work in the Mercers' hut included serving cocoa and cigarettes and chatting with those who came in. She also recalled in her autobiography playing her violin and singing at the Christmas Concert. Olave also adopted several stray animals during her time in Val-de-Lievres.

During this time, Robert had organised the Scouts to sponsor another recreational hut. Olave and two others started this hut at Étaples after Christmas 1915. At the end of January, Olave was ordered home due to sickness, ending her three months in France.

Growing involvement in Scouting
Olave and Robert moved into Ewhurst Place, outside Robertsbridge in Sussex in April 1913. In June of that year, the 1st Ewhurst Scout Troop was inaugurated. Olave was the warranted Scoutmaster of this troop, assisted by the family's housemaid and the gardener. Olave accompanied Robert on many of his Scouting tours and to events. She also typed letters for him. In 1915, the Baden-Powells bought a small car, and after Robert taught her to drive, Olave often drove him to engagements.

Although most famously connected with the Girl Guides, Olave's first offer to help them in 1914 was turned down. The Girl Guide movement had started after pressure from girls who wanted to become Scouts. It was set up by Robert Baden-Powell and his sister Agnes Baden-Powell. After the reorganisation of the Girl Guides in 1915, Olave again offered to help, this time successfully, and she started organising Guiding in Sussex. She became the County Commissioner for Sussex in March 1916. In October 1916, the first conference for County Commissioners was held and it was here that the Commissioners unanimously requested that Olave take the role of Chief Commissioner – she was just pregnant with her third child. Shortly before this, she had organised a great number of women in other parts of Britain to take up roles in Guiding. In 1918, Olave was acclaimed Chief Guide, a title she much preferred to Chief Commissioner.

Global awards
In 1932, she was awarded the Dame Grand Cross of The Most Excellent Order of the British Empire (GBE) by King George V in recognition of her volunteer work. Finland awarded her the Order of the White Rose of Finland, and Peru the Order of the Sun. In 1957 she was awarded both the 14th Bronze Wolf, the only distinction of the World Organization of the Scout Movement, awarded by the World Scout Committee for exceptional services to world Scouting, and the highest distinction of the Scout Association of Japan, the Golden Pheasant Award.

Standard
Olave Baden-Powell was presented with a personal standard by the UK Girl Guide's County Commissioners. It was designed by Mrs Zigomala. Kay-Shuttleworth supervised the making of the standard.

"The Standard of Lady Baden-Powell, Chief Guide of the World, is blue (azure) from the hoist to the fly. Nearest the hoist is the gold (or) trefoil; then come two small hemispheres, showing a coloured map of the world, indicating her post as Chief Guide. These are placed high to the left of the main fly, which is divided throughout its length by two silver (argent) waves, amongst which are shown three ships with black hulls and white sails, four dolphins and the Gold Fish of the Chief Guide. Then between two red (gules) motto bands on which are embroidered the Baden-Powell and Girl Guide mottoes in gold letters, there is a section alluding to the outdoor life, showing white tents on a green (vert) field. In the extreme fly the Baden-Powell crests are embroidered."

Death of Robert Baden-Powell
In October 1938, Olave moved to the Outspan Hotel, Nyeri, Kenya, near her third cousin, Jack Soames, and the notorious Happy Valley set, with her husband, where he died, on 8 January 1941. Lord Erroll was in the funeral procession, just before his murder on 24 January 1941.

After her husband's death, Olave received thousands of letters of condolence. She was helped to reply to them all by Bertha Hines, the wife of David Hines, who was away fighting the Italian army that had invaded Ethiopia and Somalia. Often, Olave would watch Bertha's baby daughter, Penny, while Bertha typed reply letters.

World War II
In 1942, she braved U-boat attacks to return to the UK and, as she had no home to return to, was allocated a grace and favour apartment in Hampton Court Palace, in which she lived from 1943 to 1976. Her own home, Pax Hill, had been commandeered and taken over by the Canadian military. Through World War II she toured the United Kingdom. She was on a visit when a V2 missile damaged her Hampton Court apartment in 1944. As soon as she could after D-Day, she went to France and toured throughout Europe as the war ended to help revive Guiding and Scouting.

After World War II
Olave led the Guide Movement worldwide for forty years, travelling all over the globe helping to establish and encourage the Guide Movement in other countries, and bringing membership to over six and a half million worldwide. Olave was present in Washington, DC in 1962 for the celebration of the 50th anniversary of the founding of the American Girl Scouts.

Having suffered a heart attack in Australia in 1961, she was finally banned from travelling by her doctor at the age of 80 in 1970 when she was diagnosed with diabetes from which she eventually died.

In 1968, the Boy Scouts of America (BSA) gave Olave a credit card to defray her travel costs. When she stopped travelling, the BSA asked her to use the card for 'keeping in touch'. This included paying for over 2000 Christmas cards she sent to those personally known to her.

Having spent her later years in a grace-and-favour apartment at Hampton Court Palace, Olave died on 25 June 1977 at Birtley House, Bramley in Surrey. Her ashes were taken to Kenya to be buried in the same grave as her husband's remains. She was survived by her two daughters, her son having predeceased her.

Legacy
The Olave Centre for Guides was built in north London in Olave's memory. This has the World Bureau and Pax Lodge on its grounds. Pax Lodge is one of WAGGGS' five World Centres.

Scouts and Guides mark 22 February as B.-P. Day or World Thinking Day, the joint birthdays of Robert and Olave Baden-Powell, to remember and celebrate the work of the Chief Scout and Chief Guide of the World. On that day in 2011, a Blue Plaque was unveiled near the site of the house in Chesterfield where she lived, by Derbyshire County Council. The plaque installation followed an online poll in which she received 18,026 votes out of 25,080 (72%); this compares to 1,231 (5%) for next most popular nominee, George Stephenson.

The Olave Baden-Powell Bursary Fund was set up in 1979 from voluntary contributions in memory of Olave B-P. Annually awarded bursaries aim to allow girls in Girlguiding UK to further their interests and hobbies and realise their dreams.

As a child, Olave learned the violin; her first violin she called Diana. It was a copy of a Stradivarius made by Messrs. Hill for the Paris Exhibition and many years later it was presented to the Guide Association. It is still available on loan to Guides who are seriously learning to play the violin before they acquire their instrument.

A movement was started in Australia, the idea being, "When you buy an ice-cream, buy one also for the Chief Guide", and this "Ice-cream Fund" raises a significant sum every year, sent to Olave B-P to give away to various Guiding causes; one such was to provide doors for new Guide buildings.

Works

 * 1973: Window on My Heart: The Autobiography of Olave, Lady Baden-Powell, GBE

title: Olave Baden-Powell