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 …Read More
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.
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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.
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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.
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.
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 …Read More
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.
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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 …Read More
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:
- Maximum draw-down (biggest drop in returns)
- 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:
- Volatility of currencies
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.
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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:
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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:
Men “The Master” Nguyen
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 …Read More
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, …Read More
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 …Read More