TAILIEUCHUNG - AGRICULTURE FINANCIAL STANDARDS MANUAL

We also expect inclusion of verifiable anticipated future cash flows and matching of outflows to increase earnings' ability to predict future cash flows so that current earnings is a better predictor of future cash flows than are current cash flows. We provide support for both expectations in the simple model of firms' cash flows, accruals and earnings presented in the next section (section 3). In cases where a cash outlay is made but the future cash benefits are not verifiable, highly likely or easily determinable, the accrual process does not reflect the future benefits in earnings or capitalize their value as. | AGRICULTURE FINANCIAL STANDARDS MANUAL Office of the Chief Financial Officer Credit Travel and Accounting Policy Division Revised May 2004 May 2004 Agriculture Financial Standards Manual USDA United States Department of Agriculture Office of the Chief Financial Officer 1400 Independence Avenue sw Washington DC 20250 Transmittal Letter No. 003 TO All Agencies Staff Offices and Working Capital Fund Activity Directors J FROM Matthew Faulkner Acting Director Credit Travel and Accounting Policy Division SUBJECT Agriculture Financial Standards Manual This transmittal letter revises the Agriculture Financial Standards Manual. A summary of the changes is attached and are effective May 2004. Address all inquiries to Chari eta Dixon of my staff at 202 720-4976. Attachment AN EQUAL OPPORTUNITY EMPLOYER I May 2004 Agriculture Financial Standards Manual Summary of Changes Section Date Item Changed Change Authoritative Sources FASAB SFFAC SFFAS and OMB Circulars Nov 03 Added SFFAC 4 Intended Target Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government Added SFFAS 23 Eliminating the Category National Defense Property Plant and Equipment not applicable to USDA operations Added SFFAS 24 Selected Standards For The Consolidated Report of the United States Government Added SFFAS 25 Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment OMB Circular A-125 Prompt Payment Rescinded and replaced by Prompt Pay regulations at 5 CFR Part 1315 Internal Use Software Definition of Software Added numerals 1-3 to the definition of software 1 off-the-shelf from vendors 2 developed by contractors or 3 developed internally. Internal Use Software Capitalized Cost Deleted Preliminary Design Phase and the from Capitalized Cost description Now reads . full cost incurred during the Software Development Phase Internal Use Software Capitalization Threshold Added Effective FY 2001 . with an estimated service .

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• Plant Health
• Recent Advances
• Paper Mill
• Sludge Management
• Finite Dimensional Methods
• Optimal Control
• Microbial consortia
• Biocontrol agent
• Plant growth promoting microorganis
• Bell pepper (Capsicum annum L )
• Improving seedling health of bell pepper
• Plant health engineering
• Vegetable crops
• Pesticide application
• Plant health engineering practices
• Vegetable growers
• Industrial Effluents
• Plant and health
• Application fate of sewage
• Industrial effluents on soil
• Fungal plant pathogen
• Noble and Silver nanoparticle
• Silver nanoparticle
• Special reference to silver
• Nanocentric plant health management
• Urban gardening
• Plant pathology
• Plant health problems
• Erwinia amylovora
• Phragmidium rosae pimpinellifoliae Dietel
• Taphrina pruni
• Mineral Nutrition
• Root Absorption
• Soil Fungi
• Plant Interaction
• Plant Soil
• Microorganism Interactions
• Abiotic Stress
• SRO Family
• Characterization
• Plant Antioxidative
• Heavy Metal Toxicity
• Genetic and Molecular
• Genetic engineering
• Plant breeding
• Biofortification and human health
• Human health
• Readily available in diet
• Soil health
• Different level of sulphur
• Zinc on soil health
• Yield of Blackgram
• Plant body
• Plant density
• Seedling age
• Nutrient uptake
• Available NPK
• Modified SRI method of planting
• Nutrient uptake and soil health
• Microorganism Interaction
• Aspects of Plant
• Drought in Annual
• Crop Species
• Plant Heavy
• Metal Interaction
• Water Relations
• carefully monitored
• branded generic
• disease programmes
• Rhizosphere management
• Plant management
• Soil management
• Plant productivity
• Aerial biomass
• Health of people
• Meteorological factors
• Aerial biomass in a dairy plant
• Meteorological factors on composition
• Intimate Relationship
• Stomatal Responses
• Stress and Air Humidity
• Genetics and Adaptation
• Plant Genes
• Angiotensin converting
• combination therapies
• Health Action International
• Nursery workers
• Demographic factors
• Occupation injuries
• Health hazards
• Pain relief