Debits

As can be seen from Figure 4, LBVs for these components are not constant across the ranges of composition. An iateraction model has been proposed (60) which assumes that the lack of linearity results from the iateraction of pairs of components. An approach which focuses on the difference between the weighted linear average of the components and the actual octane number of the blend (bonus or debit) has also been developed (61). The iadependent variables ia this type of model are statistical functions (averages, variances, etc) of blend properties such as octane, olefins, aromatics, and sulfur. The general statistical problem has been analyzed (62) and the two approaches have been shown to be theoretically similar though computationally different. 

The principle of double entry dates from the fifteenth century and is based on the premise that eveiy transaction involves a giver and a receiver of value. Double entiy requires that each transaction be entered into two accounts, the convention being that the account of the giver is credited and the account of the receiver is debited with the same amount of money, as noted in the journal. For convenience, each account is divided centrally, and the debit items are entered on the right-hand side. It is also usual to provide a cross-reference to the journ entiy so that errors and omissions can be checked. 

Let us consider the purchase of 50,000 worth of plant equipment by company A, paid for by check. The accounting entries are debit the plant-equipment account 50,000, and credit the bank account 50,000. The plant-equipment account is then said to have a debit balance of 50,000, and the bank account a credit balance of 50,000, if these happen to be the only entries. 

If company A then sells 100,000 worth of product that is paid for by check, the accounting entries are credit the sales account 100,000, and debit the bank account 100,000. The bank account will now have a debit balance of ( 100,000 — 50,000) = 50,000, and the sales account a credit balance of 100,000, if this happens to be the only sale to date in the accounting period. 

In principle, the debiting and crediting of accounts are relatively straightforward. However, a great deal of practice is essential in order to achieve proficiency. Although it is not at all necessary for engineers to compete with professional accountants in this field, engineers should appreciate what accountants do and why they do it. 

Of the accounts considered in the preceding illustrations, the plant-equipment and bank accounts are asset accounts, and the sales account is a liabihty account. To increase an asset, debit the asset account to increase a hability, credit the liability account. Conversely, to decrease an asset, credit the asset account to decrease a liability, debit the liabihty account. 

Revenue expenditure includes the direct material costs and direct labor costs incurred in the manufac ture of a produc t, together with the associated overheads that include maintenance of the plant. Since these expenses are debits, the debit balance for a given accounting period is obtained by adding up the debit balances from each individual expenditure account. Similarly, since revenues from sales and other income are credits, the credit balance for a given accounting period is obtained by adding up the credit balances from each individual income or revenue account. 

An income statement such as the one shown in Table 9-16 is used to obtain the profit or loss for a given period. The debit and credit balances of all the accounts that do not represent expenditure or income for a given accounting period are entered as assets and liabilities in a balance sheet such as that shown in Table 9-17. 

Let us consider plant eqmpment costing I million and purchased on Jan. I, 1988. T le 9-18 ows the provision for the depreciation account for 1988, 1989, and 1990 for straight-line depreciation, assuming a service hfe of 10 years and zero scrap value. The credit entries of 100,000 for the depreciation in each year are balanced by the depreciation charge of 100,000 debited to the income statement (or trading and profit-and-loss account) in each year. Table 9-19 shows the corre-... 

Utility usages are keyed to feed to the various sections of the plant. The objective row receives credit for products sold and debits for feedstock and utility costs. Also stream OUTSIDE bought from another plant is debited. 

Compared with nylon 66 fibres, the polyurethane fibres (known as Perlon U) have a tensile strength at the higher end of the range quoted for nylon 66, they are less prone to discolouration in air, are more resistant to acid conditions and they have a lower moisture absorption. On the debit side they are less easy to dye, are hard, wiry and harsh to handle and have too low a softening point for many applications. They are currently of little importance but have found some use in bristles, filler cloths, sieves and a few other miscellaneous applications. 

Permissible gas velocities are usually set by entrainment, and for a given throughput the vessel diameter is thus determined. The amount of catalyst or other bed particles is set by reaction kinetics and the bubble-solids contacting expected. Very often there is a scale-up debit involved in fluid bed reactors. As mentioned earlier, small reactors... 

For aromatics production, similar considerations apply. Maximum yields of xylenes and other heavy aromatics can be obtained in cyclic units, but, again, at somewhat higher investments. The process selection, thus, again requires the balancing of process credits versus debits for the specific application. For light aromatics (benzene-toluene) production, however, the situation tends to favor a... 

Where outlet pressure losses exceed 10%, bellows valves are often considered. However, substitution of a bellows valve for a conventional valve may not necessarily solve the chatter problem since debits associated with bellows valves reduce the rated capacity of this type valve. Hence, the valve has a tendency to become oversized depending on the amount of back pressure encountered. For this reason, revision of outlet piping to reduce the back pressure within the 10% limit is strongly preferred to the alternative of installing a bellows valve. 

Streams which must be diverted because of emergency shutdown of downstream equipment (e.g., compressor failure). Diversion routes should be provided where such a contingency would otherwise require the immediate shutdown of the affected process unit, resulting in appreciable economic and operational debits. 

Belastung,/. load, burden charge burdening debit (Med.) taint. 

Cooling strongly depends on fuel cell operating temperature and also depends on the fuel cell s external environment. For low temperature fuel cells, cooling imposes a significant energy debit because pumps need to force coolant out to a heat... 

For many years water costs have been rising faster than inflation, and are set to rise even faster in the future. The belief that water is free must be combated it is usually possible to make more economical use of water. In most factories the water bills are paid centrally, and there is no system for debiting the cost to the actual water users. This makes for wasteful practices which would be improved if there were a system for monitoring where the water costs are incurred within the facility. 

Debit d un puits de gaz qui n est limite par aucune pression a la tete de puits autre que la pression atmospherique. II est mesure en (conditions normales) ou pied cube standard par jour. 

Debit qui serait produit par un puits si la seule pression qui s exerce a la surface de la formation productrice dans le puits de forage 6tait egale a la pression atmospherique. 

Let us return to the debit and credit balance we found in our water gas fuel problem. In terms of A//, the heat effects are as follows ... 

The large surface area of whisker colusuts enables any stationary phase to be coated efficiently without droplet fomation and their sa >le capacity is such higher than HCOT columns. On the debit side, whisker surfaces are extremely active and very difficult to deactivate, and, because of the high degree of roughening, they are less efficient than MOOT columns. 

On the debit side, the linearization method is quite sensitive to the form of the network element model. Jeppson and Tavallaee (J2) reported that convergence rate was slow when the usual pump and reservoir models were incorporated, but they obtained significant improvements after the models had been suitably transformed. Although the number of iterations required is small using formulations A and B, the dimension of the matrix equation is substantial. Hence, it becomes essential to use sparse computation techniques if the method is to retain its competitive edge in larger problems. 

The description of conjugated dienes as shown by equation 17 and the associated comparison with butadiene in equation 18 corresponds most closely to the conventional definition. The results are plausible in that groups on one double bond that are c/5-situated relative to the other encourage nonplanarity, cause destabilization and result in lessened conjugation energy. Or so we say. The biggest debit of this approach is that the thermochemistry of the monoenes related by single addition of H2 is often absent. An example... 

Action refinement is about taking a large interaction with many parameters and breaking it into several steps with fewer and simpler parameters. For example, get cash(ATM, person, account, )breaks down to several steps, such as insert card(ATM pard) and enter amount(, )each of which identifies only a few parameters at a time. After the first step, the ATM system must remember whose card has been inserted so that when the later step happens, it knows which account to debit (see Figure 6.27). The association of Account x currently using ATM y is not needed at the more abstract level. Ultimately, the process can be taken down to individual keystrokes and mouse clicks. 

Each sales support component has a list of Products and Customers and can generate Orders. Orders are sent (either immediately or in batches) to Dispatch Support, and corresponding debits are posted to the appropriate accounts. The lists of products and customers are shared between all sales staff by intermittent replication to a Sales Master component. 

Octane blending debit/bonus, 72 411 Octane number, 18 665 Octane number requirement (ONR), 12 392, 393-394... 

All projects involving any significant quantity of LNAPL product recovery require the consideration of economic factors. Careful planning to optimize each project phase can lead to the lowest cost of operation and can occasionally generate positive cash flow, while currently accomplishing aquifer restoration. A basic premise in this discussion is that the recovered LNAPL is suitable for reuse (i.e., as refinery feed stock or fuel for incinerators). Products unsuitable for resale only add to the debit side of the economic equation. 

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