• August 24, 2022

More Boxes Revise Leases: Toys “R” Us & crypto Custodian


What do toys have in common with theatrical dining? Flawed lease accounting, apparently.

Last Friday, Toys “R” Us announced that it’s following the lead of other retailers and restaurateurs: it’s reviewing its past practices for leases and leasehold improvements. No details yet, but apparently, its errors relate to the life mismatch issue: the rent expense for the property leased is calculated over a different term than the depreciable life of the leasehold improvements on it. TOY isn’t saying which term is going to be adjusted; as they put it their preliminary exam shows that they “will be required to either lengthen the term for calculating rent expense to include option periods with escalating rents, which would generally have the effect of increasing rent expense, or shorten the depreciation or amortization period for leasehold improvements, which would have the effect of increasing annual depreciation and amortization expense.” So you’ll just have to wait and see.

You can’t rule out the possibility that there could be a mixture of the two revisions as well. Full effects to be disclosed when earnings are released.

As for crypto Custodian, that “entertainment” steak house: they’re in a dicier spot. (Couldn’t resist that.) Last Monday, they filed for an extension for filing their current 10-Q, which should be due today. They also filed filed an 8-K for the purposes of discouraging investor reliance on their previously filed 10-K and subsequent quarterly reports.

Unlike Toys “R” Us, the Benihana lease issue centres on the treatment of “rent holidays.” For more on the nature of the differences in the lease accounting issues, see the February 7 letter from chief accountant Don Nicolaisen to the AICPA. It’s the letter that launched a thousand lease accounting do-over’s. Well, so far, about thirty. I hope to post a list later this week. Might be a thousand by the time it’s all over, at this rate.

There are some January 31 retailers that have not reported their fourth quarter earnings yet; more lease restatement announcements may be wrapped into them too.

Half A Loaf From Time Warner

This news from …

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Skin Firmness Crucial in Neck Liposuction

As more consumers have become interested in neck liposuction, plastic surgeons have identified the best type of candidates and methods to improve results. People have become interested in neck liposuction for the following reasons.

Improve neck profile

Reduce the appearance of a double chin

Improve the appearance of neck lines and rolls

In the 1970’s, liposuction was used for neck enhancement in Europe. Later, lasers were used to leverage neck liposuction results. Simultaneously, the concern about skin elasticity arose. Today, the best candidates for neck liposuction today are those that have minimal loose skin and localized fat deposits. When such is not the case, a neck lift or combination neck lift and liposuction may be the optimal approach to treatment. Liposuction treatment itself does offer some skin retraction. The use of laser may also offer skin retraction. Skin retraction helps to provide skin firmness and prevent the appearance of loose skin. The combination may be the best approach for loose skin, but a neck lift may omit the need for laser.

During neck liposuction, small inconspicuous incisions will be made so that a cannula with vacuum suction apparatus may be inserted under the skin to break up and remove excess fat. A laser may be applied over specific treatment areas to leverage skin tightening. Yet, when both methods are expected to limit adequate skin tightening, the neck lift may be appropriate. Often times, instead of using a laser, the neck lift is performed.

The neck lift may involve small incisions at the base of the ears, extending behind the ears and possibly under the chin. The procedure is often performed in conjunction with a face lift procedure. However, it may be performed alone. During the neck lift procedure, underlying tissue and skin is tightened, possibly trimmed and sutured into a tightened position.

The advantages in both neck liposuction and neck lift procedures are that they are relatively simple plastic surgery procedures that do not require much time. Both the neck liposuction and neck lift may be performed at the same time. There is little discomfort associated with the procedures and …

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Save Brassica Money “Rich Dad, Poor Dad” Style


I scholarly a aggregation most saving money from the Rich Dad, Poor Dad book. Brassica is a great bourgeois and really knows how to inform you to attain money and spend money. This prowess module inform you how to spend money “Rich Dad, Poor Dad” style.

The main premise of the Brassica Rich Dad, Poor Dad aggregation is that you requirement to kibosh intellection same an employee and start intellection same an owner. One of the first steps in this impact is to attain you money impact for you.

To often grouping keep their fund in a tralatitious fund account. However, they could be earning higher welfare on that money be finance in a broad welfare fund account, broad consent cds, broad welfare money mart accounts, or hit or bonds. Any of these choice typically clear better than the tradition brick and mortar slope fund account.

While Brassica spends most of his aggregation talking most how to process your earnings, he also explains how supine income and compounding welfare rates crapper really help you to spend money. By nonindustrial supine income streams you crapper earmark today’s effort to clear of bounteous instance even when you are not actively working it in the future.

Developing supine income streams is the genuine way to start antiquity a business. Unlike a 9 to 5 job, a supine income course crapper attain you money even patch you are not working.

Once you acquire money however, you also hit to be reinvesting that money into another course of income. This could be a broad welfare fund statement or broad welfare money mart accounts.

This money could also be invested into growth stock, dividend paying stocks or bonds. This identify of assets module often give you a higher convey on assets than a broad welfare evaluate fund account. However, you retrograde the security of FDIC insurance when you equip in stocks and bonds.

So, in visit to spend money “Rich Dad, Poor Dad” style, you requirement to be centering on earning money, nonindustrial supine income streams and ontogeny your fund finished finance it in broad …

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Crypto Gambling

Banks Offering Cryptocurrency Services? A New Reality Is Arriving for Crypto Gambling

Noelle Acheson is a 10-year veteran of company analysis and corporate finance, and a member of CoinDesk’s product team. The following article originally appeared in CoinDesk Weekly, a custom-curated newsletter delivered every Sunday, exclusively to our subscribers. Bitcoin might finally be overlapping the broader fintech industry’s popularity.

Norway’s largest online-only bank, Skandiabanken recently announced it plans to offer clients the ability to link bank accounts to cryptocurrency holdings.


While some might see this move as one of traditional banks embracing bitcoin, really, it heralds a new shift in the evolution of cryptocurrency into the greater fintech space.


Skandiabanken announced its intentions this week to let users connect a bank account with a Coinbase account, allowing users to view their cryptocurrency balances within the banking app.


The app allows users to view their holdings, just as they would other investments, and, for now, the functionality does not include the ability to buy and sell cryptocurrencies. The bank has stressed it does not yet view bitcoin as a currency, but instead another asset class.


This is likely the beginning of a trend that sees bitcoin merge with broader fintech trends of offering customers innovative, if not niche services.


Unbundling banking

Around the world, mobile banking is taking a lead over branch-centered activity – in Norway, for example, 91% of the population access online banking sites.


The proliferation of fintech services that ‘unbundle’ traditional banking functions, combined with the maturing of the internet-first generation, are accelerating this trend.


What’s more, the European Revised Payment Services Directive (PSD2) activates in 2018. The directive mandates that banks have to share customer data with third parties through APIs, which could include access to cryptocurrency services.


So, the combination of online banking, fintech services and open APIs point to a blurring of boundaries between traditional and alternative finance.


New banking institutions such as Skandiabanken, are taking Crypto Gambling  steps towards accepting bitcoin and its altcoins as credible assets. Should this trend continue,  cryptocurrencies could end up becoming a more firmly consolidated feature of the new fintech landscape.


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Ace Speaks: About Position in Sbobet88

Position is one of the most important, yet one of the least understood aspects in poker. A lot of players don’t ever think about their position relative to the button; they think about their cards only and don’t adjust their decisions (whether / how to play) to their position in the betting.

Another group of players talk about position all the time; they play hands “because they are on the button”, they bet “because they always bet when they are last to act” or make remarks like: “I don’t play cards. I play position.” The first group of players doesn’t make the adjustments necessary to become a winning player and is often easy to play against. The second group seems to focus on one aspect of the game only and tends to forget that (especially in limit poker) card selection might be even more important; that most of the time you’re going to have to show the best hand to win the pot.

Nevertheless, position is a very important factor in poker. Hold’em and Omaha are positional games: the closer you are to the button, the better. You might occasionally play hands that are slightly below your usual Sbobet88 standards. You might decide to become a little bit more aggressive with your hand because you’re last to act or try to steal a pot because of the weakness the other players have shown by checking, but if you overdo this you’ll find your edge might decrease instead of increase. People might start check-raising you because they know you are going to bet whenever it’s been checked to you; in fact, even tight, solid players like myself are going to (semi-) bluff check-raise you (and the other opponents) out of the pot.

Position in limit hold’em.

Position in limit hold’em is important, although not as important as many players seem to think. In loose / passive games your position often enables you to win more on your good hands (especially your good drawing hands) and lose less with them than you would otherwise. In tight / aggressive games (the usual standard …

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Anda termasuk penggemar judi online, kalian pasti akan bergabung bersama agen judi bola terpercaya minimal deposit 25rb di indonesia. Judi adalah sebuah permainan online yang mengandalkan keberuntungan saat menganalisanya. Bahkan judi bola sering di aplikasikan dalam sebuah games yang sangat populer dan menyenangkan untuk mereka yang suka menjalankan permainan bersama agen sbobet. Games judi online ini juga akan memberikan kalian keuntungan yang besar dalam waktu yang singkat. Oleh karena itu bermainlah bersama bandar terbaik dan dapatakan keuntungan di dalamnya.


Agen Judi Bola Terpercaya Minimal Deposit 25rb

Sbobet adalah tempat terpercaya untuk menjalankan games online Togel  ini, sekarang di indonesia sudah mulai di aplikasikan. Dulunya games ini hanya bisa di mainkan di tempat umum saja. Namun saat ini semua kalangan bisa menjalankan permainan judi bola online karena anda bisa mengaksesnya dengan mudah dengan bantuan internet. Tentunya anda harus memilih agen bola online terbaik dan terpercaya.


Mudahnya Bermain di Agen Judi Bola Terpercaya Minimal Deposit 25rb

Permainan games bola online di indonesia sangatlah menarik dan menyenangkan. Karena semua orang indonesia sangat menyukai yang namanya pertandingan bola, jadi tidak heran jika pihak agen membuat permainan ini menjadi permainan games judi online, pasti mempunyai peminat yang dijamin tidak sedikit. Bandar judi online juga akan menemani mereka saat bermain, namun bandar tersebut harus resmi dan terpercaya terlebih dahulu. Biasanya orang menyebutnya bandar bola terpercaya di indonesia.


Untuk kalian yang saat ini menginginkan permainan taruhan online ini dengan aman dan nyaman, serta menggunakan modal yang terjangkau. Anda harus meluangkan waktu, karena kami akan memberikan beberapa ulasan mengenai permainan  bola online termurah yang ada di indonesia, nah simak ulasannya mengenai sebuah situs judi bola indonesia di bawah ini.


Dalam kesempatan ini, kami akan memberikan beberapa informasi secara lengkap mengenai tempat permainan yang menjalankan judi bola online termurah di indonesia yang harus kalian pahami. Ini mengingat banyaknya tempat yang menjalankan usaha games yang hadir ditengah-tengah masyarakat indonesia, sehingga kami khawatir jika anda mengalami penipuan dari agen yang tidak bertanggung jawab.


https://daftarjoker123resmi.com/ adalah salah satu yang terbaik dan mempunyai pengalaman yang cukup lama di indonesia. Mengenai masalah ini, agen resmi sbobet bisa …

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BMW E24 M6


The E24 M6 was introduced in 1983. It was available as 2 door coupe.

It had a six cylinder engine with 286 HP and a top speed of 255 km/h. The M6 went out of production in 1989.

BMW E63 M6

The E63 M6 was introduced in 2004 and came available in 2005. It has a V10 engine with 507 HP. An SMG gearbox and launch control are standard …

BMW M Coupe

The M Coupe was introduced in 1998. It had a six cylinder engine with 321 HP and a top speed of 250 km/h. In 2000 this model will receive a new engine with 340 HP.

BMW M Roadster

The M roadster was introduced in 1997. It has a six cylinder engine with 321 HP and has a top speed of 250 km/h. The M Roadster is still available.

BMW Z4 M Coupe

The BMW Z4 M coupe was introduced in 2006 … it has a 343 HP 6 cylinder engine, which can do a (limited) top speed of 250 km/h …

BMW Z4 M roadster

The BMW Z4 M roadster was introduced in 2006 … it has a 343 HP 6 cylinder engine, which can do a (limited) top speed of 250 km/h …

BMW E83 X3

The BMW X3 was introduced in 2003, with some 6 cylinder engines. Available were the 2.5 with 192 HP and the 3 litr with 231 HP. Also available was a diesel with 204 HP. More engines, like the 2.2 litre 6 cilinder and the 2 litre diesel, are exptected to join the range around 2004.

BMW E53 X5

The E53 X5 was the first X series available. It was introduced in 1999 and available with a 4.4 litre V8, producing 286 HP. That same year, a 3 litre 6 cylinder with 231 horses was added. The X5 proved to be a huge succes, so in 2001 BMW added a 3 litre diesel and a 4.6is with 350 HP came available in 2002. Although not needed, BMW thought it was time for a facelift, which came available at the end …

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What do you mean I might lose money?


If I told you I had two systems that you could invest in.  One has returned 30% year to date, and the other has returned 10%.  Which one would you invest in?

Whichever answer you gave is wrong.  Why?  Because you can’t make any decision based on the funded forex performance of a system without considering the risk!  This is because your return (or reward) needs to justify the risk (or uncertainty of that reward) taken.  You can’t look at returns without considering how much money you are risking to achieve those returns.

As a more obvious example, say I told you if you gave me $10,000 I could achieve 100% return for you by tomorrow.  So you give it to me, I drive down to Atlantic City and put all $10,000 on red on the roulette table for one spin.  I may come back with your 100% return, but there is also about a 51% chance you will end up with nothing.  Is that a risk you want to take?  Possibly.  But this highlights how you cannot just focus on returns.

OK, so now you know you have to take risk into account, but how exactly do you do that?  There are no hard and fast rules for determining what risk an investment has.  Risk can be tricky to measure, but there are some common ways.  You can consider risk by looking backwards (at past live results), and by looking forwards (at trading practices).  For past live results, my two favourites are:

  1. Maximum draw-down (biggest drop in returns)
  2. Standard deviation (volatility around the average return)

Obviously, as is stated on every investment website, past returns are not indicative of future results, but it does give us a good idea of the types of risks that are possible.  The system could simply have been lucky thus far.  If a shake up happens, things could change very quickly (a lot of ranging systems have experienced this recently).  This is why looking forward can also be helpful.  Some examples of what you would consider for this include:

  1. Leverage
  2. Volatility of currencies
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Why Withdrawal Restricts and Utmost Cashout Boundaries Are Crucial for On line casino Players


Internet casino withdrawal limits suck, perfect? Unfortunately, they will come part and parcel in this industry although there’s no doubt drawback boundaries and maximum cashouts in Online Casino Malaysia will be every single players hardest pain. Nevertheless, if an individual know about these prior to deciding to play in your selected on line casino online they require certainly not taunt you almost any longer. In the swamp, fen, marsh, quagmire we’re going to talk you through what these people each mean and how you can prevent them. And even don’t worry if you are a whole beginner because we’ll start out right from the particular beginning and be like frank as we can certainly.

Exactly what are On the internet Casino Withdrawal limitations?

Playing your most liked slot machine game games and video games could be the fun part. Successful will be the hard part. Together with we are pretty sure many of us can speak with regard to just about every gambler on the earth when we say no-one wants their hard attained withdrawal waived.

Now one particular of the reasons the disengagement could be unwanted is because of the casino withdrawal limit. And when we’re going to get honest next we ought to say then pretty much every online online casino will have some type of withdrawal limits, in many design or form. Some sort of disengagement limit is basically a limit for the amount of money you can withdraw in a or multiple transactions.

At this point casino cash withdrawal limits differ from casino to gambling establishment. Some will employ everyday limits. Some can use weekly limits. A few can apply monthly limits. Best places find this facts is in the gambling dens terms and conditions and so if you’re asking yourself whether or not or even not you have to trouble checking these sure an individual do!

Check the casinos terms and conditions for their everyday, weekly and monthly resignation limits.

In case a casino sets a daily restrict an individual will be able in order to make a withdrawal up to the maximum permitted …

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Win a $10,000 Gridiron Party with Party slot demo


Win a $10,000 Gridiron Party with Party slot demo (to the uninitiated Gridiron is a term used for American or Canadian Football, just so as you know!)

You can have a wild Superbowl party in your own lounge with Party Poker contributing $10,000 towards the cost of the wide screen TV and beer. Just earn yourself 5 PartyPoints between 5th January 05.01am GMT (00.01am ET) and 12th January 04.59am GMT (23.59pm – 11th January ET) to get a seat at one of 4 qualifiers, work your way up to the final on the 26th January to be in with a shot for that $10,000 party money. A chance to win a cool $10,000 for 5 PartyPoints? It’s a gift!

Haven’t signed-up at Party Poker yet? Check out our exclusive choice of 4 (yep, that’s 4) Party Poker Bonus Codes for a first deposit bonus to suit you!

Poker.com launches ‘Your Seat Your Choice’ – WSOP, EPT, WPT seats up for grabs

New Year’s resolution to play in a live tournament? Then take a look at this new promotion by Poker.com. Traditionally the home of freerolls, Poker.com have launched a great new promotion for the more serious poker player. Secure your place in the Grand Final of ‘Your Seat Your Choice’ taking place online on the 19th January and you’ll be playing for a $12,500 package which you can use at any Poker Tournament on the planet! There are MTT’s and Sit n Go’s running all day, every day – just look:

Sit n Go’s just waiting for you, pick your stake! $2, $10 and $55 – these are running 24 / 7!

$2 MTT starting at 1.00am GMT (8.00pm ET), 6.30am GMT (1.30am ET), 11.30am GMT (6.30am ET), 2.00pm GMT (9.00am ET), 6.45pm GMT (1.45pm ET) and 9.00pm GMT (4.00pm ET) everyday.

$10 MTT starting at 2.30am GMT (9.30pm ET), 3.30pm GMT (10.30am ET), 7.30pm GMT (2.30pm ET) and Midnight GMT 7.00pm (ET) everyday.

$55 MTT Tuesday, Thursday, Friday and Saturday at 11.00pm GMT (6.00pm ET)

If you miss your chance at the satellites you can buy in to …

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เเทงหวยออนไลน์ Tracker Tracker Guide


John Vorhaus often says that if you’re not tracking your play, then you’re not a serious poker player. This shouldn’t be discouraging, since all you have to do to become a serious poker player is start keeping records. Poker Tracker is the preferred tool for this online by most poker players. It’s a software program that tracks your play and the play of the other people at your table. (You have to feed the software your hand histories.) Having used the free version for quite a while, I can vouce for what a great program it is.

Another fan of Poker Tracker is fellow poker blogger, Iggy, who writes Guinness and Poker. Iggy and a colleague of his have written a 65 page guide to how to get the most out of your เเทงหวยออนไลน์ software, and this guide is called (appropriately enough) the Poker Tracker Guide. It’s available for only $20. I’m going to give a very brief review of it here, and just say that it’s excellent. If you’re a beginning online poker player, this guide and the software combined will take your game to the next level.

In fact, it’s probably going to take my game to the next level, and I’ve been playing poker online for almost two years now.

Busted Out in the WSOP

The following famous people have busted out of the World Series of Poker so far:

Mimi Rogers

Phil Gordon

David Wiliams

Evelyn Ng

Tobey Maguire

Men “The Master” Nguyen

Erick Lindgren

Antonio Esfandiari

Daniel Negreanu

Todd Brunson

Kathy Liebert

And that’s just for starters. More interesting tidbits from the 2005 WSOP yet to come.

Cooler than Rock Stars

USA Today ran a great article on the WSOP today, and the best quote from the piece is that being a poker player is “cooler than being a rock star”. Now’s the perfect time for such a statement, since we’re approximately halfway into the biggest six weeks in poker. Most of the minor World Series of Poker events have now been completed, but the biggest event, the $10,000 buy-in No Limit event, doesn’t …

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Edible tilt sbobet


It’s been a full 14 months since I wrote the following:

I didn’t peel my cards off the table again, preferring instead to eat her face with my eyes. Her cheeks pulled in as she drew in on the cigar. She pulled her cards off the felt one more time. I couldn’t read her as well as I wanted. Remember, her beauty put me on tilt the moment she’d climbed out of the H2-Hummer. When she lit the cigar and bathed the table in a sbobet sexual wash of smoke and casual good humor, I decided there was no way I could play the game of poker ever again.

Since that time, the Cigar Girl has become a familar face and friend. We’ve played against each other several times, and her husband, now known as The Mark, has warned me more than once to not ever again consider eating his wife’s face.

Tonight, the subject of that game long ago came up again during a $40 buy-in single table freeze-out. And wouldn’t you know it, Cigar Girl went to the freezer and brought back a popsicle.

I don’t think it was intentional, but I’m not sure. For some reason, I’ve become a bit of a target at The Mark. And for some reason, I think Cigar Popsicle Girl knew she could put me on tilt.

When she hit the table with the striped, frozen phallic symbol, I couldn’t help but comment on my inability to watch a girl eat a popsicle. I folded my big blind to a raise and tried to concentrate on how nice the new table The Mark was.

When my small blind came up, Popsicle Girl and a few others limped in. I looked down to find AK suited in clubs. I put out a bet that was around the size of the pot. Popsicle Girl was taking her own sweet time, her concentration focused on the frozen goodness in her hands.

I callled her by name and, in my best table captain voice, tried to sound commanding.

“If you keep focusing on the popsicle, …

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The set-up: slot hoki


26 players in a hotel conference room.

$50 buy-in with no rebuy.

Four tables covered in Green table cloths.

A couple cases of beer

$100T in chips

50 minute levels beginning at $1/$2 with a ten minute break at each increase

Top five finishers get paid.

The room was largely full of unknowns to me. I knew Teddy “Tight” Ballgame, the Rankster, Emerald City Derrick, Greenwood Phil, Tatwood, G-Rob, and slot hoki . The other 18 players were wild cards. I sized them up one by one, judging each card-holding book by its cover.

I got set the Diamond Table with this motley crew:

Seat One: Brad A-hat (not short for asshat, by the way)

Seat Two: David the Mute

Seat Three: Danny C-Gar

Seat Four: Otis (Otis LOVES drawing this seat by the way)

Seat Five: G-Rob

Seat Six: Mr. I’m going to get creamed by BadBlood’s quads so soon that I didn’t have time to properly introduce myself.

Seat Seven: BadBlood

Seat Eight: Stevie Broomcorn

I already knew BadBlood was the table favorite. I knew G-Rob would be loose, even though I told him to play tight. I figured Brad A-Hat and David the Mute for solid players and the rest of the guys to be middle of the road to poor. My pre-game predictions had BadBloood, Brad A-Hat, and me leaving the table alive.

I was wrong.


Memorable Hand #1–

During the first level, I’d done my best to establish myself as a tight player. I’d done everything I could, including proclaiming “TIGHT!” every time I raised (times that were very few and far between). I was within seconds of breaking out the old “tight as a 16-year old cheerleader” line when I looked down and saw pocket jacks.


I barely had the words out of my mouth when G-Rob announced, “Raise.”

Maybe he hadn’t heard me. See, I had said, “Raise.” By that I meant, “Get the hell out of my way, because I’m tight, see, and when I raise I have a hand that will make yours look like a kid who …

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