Concluding that "patterns of care before and after delivery are distinct" among pregnant, low-income women with HIV or AIDS, the researchers suggest that receipt
of antiretroviral therapy may be greater before childbirth than after because of ongoing efforts to reduce mother-to-child HIV transmission, and that receipt
of substance abuse treatment may be greater after childbirth because of efforts to reduce substance abuse during pregnancy and to minimize fetal exposure to drugs used in substance abuse therapy.
Accounting departments can quickly review online receipts
without having to locate the paper documents, saving resources and speeding up the accounting and auditing processes, 170 Systems says.
Most merchants will not issue refunds without a receipt
Neither a participant's deferral of directors' fees before the year they are earned nor establishment of the plan will cause participants to recognize income earlier under the doctrine of constructive receipt
or under the economic benefit doctrine.
has launched its digital receipt
program to provide the drill-down analytics merchants need in order to increase customer service, business efficiency and create targeted marketing campaigns," said Crossett, chief executive officer of Ready Receipts
Non-Value-Added Activities Eliminated -- Mail opening, data entry, filing of invoices, voucher payment preparation, follow-up of uninvoiced receipts
(lost invoices), mail float, cycle time, microfilming, cost of matching invoice to receipt
, and the cost of mailing are eliminated.
The second is for items characterized by quick turnover, large amounts and short maturity (paragraph 13 says items that qualify for net reporting are cash receipts
and payments pertaining to (1) investments other than cash equivalents, (2) loans receivable and (3) debt, providing that the original maturity of the asset or liability is three months or less).
It could potentially invoke the constructive receipt
, economic benefit or cash equivalency doctrines.
UDITPA [sections] 1(g) provides that "all gross receipts
not allocated" are to be included in the sales factor denominator.
Since the doctrine of constructive receipt
is, in a sense, a fiction that brings income not in fact received within the scope of taxable income, the courts for a long time held that the doctrine was "an artificial concept which must be sparingly applied--a conceptual device whose `primary function is to bring about a fair and reasonable application of the income tax.
, Series 2017-XM0569A 'A'/Stable Outlook.