sap

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sap

(sap),
The juice or tissue fluid of a living organism.

SAP

Abbreviation for:
saponin
saporin
saposin
secreted acid phosphatase
secreted aspartic protease
sensory action potential
serum alkaline phosphatase
serum amyloid P
Single Assessment Process, see there 
situs ambiguus with polysplenia
SLAM-associated protein
slow action potential
spontaneous action potential
stable angina pectoris
standardised assessment of personality
Staphylococcus aureus protease
steroidogenesis activator polypeptide
Substance Abuse Professional
surfactant-associated protein
symptom-associated probability
systolic arterial pressure

sap

a watery liquid found within the vacuole of a plant cell (cell sap) and within conducting tissues of the VASCULAR BUNDLES.
References in periodicals archive ?
Mutual insurance companies are the major issuers of these financial instruments, according to AICPA Technical Manager Elaine Lehnert, and until recently they were allowed to apply statutory accounting principles instead of generally accepted accounting principles.
Regulators allowed the companies to make permanent "deviations" from statutory accounting principles; and
In last month's Best's Review, an historical overview of Statutory Accounting Principles 10 and Accounting Service Codification 740, accounting for income taxes, was addressed.
The legislation also prevents the Fed from requiring mutual insurance companies such as State Farm from preparing financial statements in accordance with generally accepted accounting principles, when they are already preparing financial statements in accordance with state-based statutory accounting principles. Other provisions seeking to reaffirm state oversight of insurance could also be proposed, although industry lobbyists say the battle over that issue is more likely to come up when the House acts on TRIA.
This is the first part of a two-part series that will provide a historical overview of Statements of Statutory Accounting Principles No.
The guidelines the Executive Committee and the Plenary are reviewing -- the proposed Statement of Statutory Accounting Principles (SSAP) Number 35R -- deal with the mechanics of coming up with words to describe the fee and determining how insurers include the fee in financial statements.