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Topic 25: General Business Liability - 77 G Commercial auto insurance When an auto is not eligible for PAP, it is generally provided similar coverage under a commercial auto policy H Workers compensation and employers liability (WC&EL) insurance If an employee is hurt on the job, even because of his or her own negligence, the injury is covered 4 Umbrella policy A An umbrella liability policy provides liability coverage in excess of the limits or exposures in basic liability policies Coverage is typically $1 million or more B The two functions of the umbrella policy are (1) To provide increased coverage when the limits of the basic coverage are inadequate to cover future judgments (2) To provide broader coverage than that provided by the basic policy or policies (the homeowners and auto policies would both be basic policies) C The umbrella insurer requires the insured to have adequate underlying basic liability policies before an umbrella liability policy will be issued For example, a typical insurer may insist that the insured have auto liability limits of $100,000/$300,000/$50,000 and minimum CPL coverage of $300,000 D If the policy owner fails to maintain adequate underlying coverage, the insurer will pay only the amount it would be required to pay had the underlying policy been in force For example, assume a $1 million umbrella policy with the required underlying limit of $250,000 per person under an auto liability policy, but the insured s liability limits are only $50,000 If an injured party obtains a legal judgment of $750,000 against the insured, the underlying auto policy will ay $50,000 and the umbrella policy will pay $500,000 The insured would have an uninsured loss of $200,000 E Exclusions to umbrella liability insurance include (1) Owned or leased aircraft and watercraft (2) Business pursuits (unless these exposures are covered by a basic policy or policies) (3) Rendering or failure to render professional services (4) Claims normally covered by workers compensation (5) Intentional injury (6) Damage to property owned by the insured, or damage to nonowned property in the insured s care, custody, and control.

How to draw barcode in PDF document generated with PDFDoc Scout library. Download example source code: pdfdocscout_example_bar_code.zip (11,3 KB). .Related: Printing ISBN Excel , Printing ISBN ASP.NET , Print Code 39 ASP.NET

RM4SCC Data Encoding Procedure in Word. RM4SCC barcode generator for Word is able to encode RM4SCC Valid character into high-quality RM4SCC barcodes with .Related: ASP.NET C# Barcode Generation , Barcode Generator RDLC .NET Winforms , Printing Barcode VB.NET

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companies, and not adjust inventory by booking these transactions into sales This act, in terms of more signi cant goods removal, increases costs of goods sold, decreases gross pro ts, and misstates true levels of inventory on balance sheets Upon nding these conditions, buyers must deal with their own beliefs in accepting or rejecting businesses offered under these conditions On the other hand, sellers who follow the rules, and yet buy considerable product, may still set the equation askew Goods purchased at wholesale, then booked into sales at wholesale, tend to distort the message being sent between sales and cost of goods sold to gross pro t Infrequent and smaller transactions may not cause enough change to bother, but when frequent and signi cant transactions have taken place, it s wise to remove the dollar amounts in both cost of goods and sales, then recalculate the gross pro t as if no such transactions had taken place Bear in mind, it s the dollars trickling down to gross pro ts by which small companies pay all other expenses, including owner salaries 2 Auto and travel expense might be of trivial amounts or may contain signi cant expenditures for personal enjoyment This expense item has a history of being notoriously misused Auto and travel expenses are nondeductible under personal taxation but can be legitimate business expense in many instances Obviously, what s not true business expense should be reconstructed out of expenses 3 Commissions paid to nonworking family members can be another catch basin to drain bottom lines from taxable pro ts Once again, this can be an illegal IRS dodge and, when found, should be reconstructed out of expenses 4 Insurance expense sometimes contains payments of personal insurance bills This one can be tricky, because an owner s key-person life and health care insurance could be acceptable costs that a new owner might expect to maintain (the test is usual and customary); however, home owner, personal auto, and so n, are no-nos and traditionally reconstructed out of expenses 5 Professional fees, repairs, maintenance, telephone, utility, and miscellaneous expenses are also notorious for containing personally used items Doctor and dentist bills, repairs and maintenance to personal homes, long-distance personal calls channeled to business phones, personal utility bills, and so on have been found within these expense categories Thorough examination of expense signi cance must be made and a reconstruction included wherever.

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companies, and not adjust inventory by booking these transactions into sales This act, in terms of more signi cant goods removal, increases costs of goods sold, decreases gross pro ts, and misstates true levels of inventory on balance sheets Upon nding these conditions, buyers must deal with their own beliefs in accepting or rejecting businesses offered under these conditions On the other hand, sellers who follow the rules, and yet buy considerable product, may still set the equation askew Goods purchased at wholesale, then booked into sales at wholesale, tend to distort the message being sent between sales and cost of goods sold to gross pro t Infrequent and smaller transactions may not cause enough change to bother, but when frequent and signi cant transactions have taken place, it s wise to remove the dollar amounts in both cost of goods and sales, then recalculate the gross pro t as if no such transactions had taken place Bear in mind, it s the dollars trickling down to gross pro ts by which small companies pay all other expenses, including owner salaries 2 Auto and travel expense might be of trivial amounts or may contain signi cant expenditures for personal enjoyment This expense item has a history of being notoriously misused Auto and travel expenses are nondeductible under personal taxation but can be legitimate business expense in many instances Obviously, what s not true business expense should be reconstructed out of expenses 3 Commissions paid to nonworking family members can be another catch basin to drain bottom lines from taxable pro ts Once again, this can be an illegal IRS dodge and, when found, should be reconstructed out of expenses 4 Insurance expense sometimes contains payments of personal insurance bills This one can be tricky, because an owner s key-person life and health care insurance could be acceptable costs that a new owner might expect to maintain (the test is usual and customary); however, home owner, personal auto, and so on, are no-nos and traditionally reconstructed out of expenses 5 Professional fees, repairs maintenance, telephone, utility, and miscellaneous expenses are also notorious for containing personally used items Doctor and dentist bills, repairs and maintenance to personal homes, long-distance personal calls channeled to business phones, personal utility bills, and so on have been found within these expense categories Thorough examination of expense signi cance must be made and a reconstruction included wherever.

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Easy generation procedure to insert UPC-A barcode images n Crystal Reports, SQL Server Reporting Service, etc. NET barcode guide & .NET WinForms barcode guide guides .Detailed tutorial with sample code provided to encode valid data or UPC-A images.Related: QR Code Creating ASP.NET Image, Word QR Code Generator Size, Creating QR Code Excel

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1 Personal A Death The primary purpose of life insurance is to permit a person s dependents to live in a similar manner that was enjoyed before the person s death Two approaches evaluate the risk of premature death: (1) Human life value This is the present value of that portion of estimated future earnings that is necessary to support dependents For example, assume future income is estimated at $90,000 per year, but the economic value to dependents is only $65,000 The life value at age 35 is measured by an amount, invested at a reasonable rate, yielding an income of $65,000 per year for 30 years (up until retirement age of 65) If the discount rate used is 6 percent, the present value is $894,714 The present value of an individual reduces over time until nally disappearing at retirement age (2) Needs analysis Needs analysis requires determining needs that arise or continue to exist after a person s death and comparing them to sources that already exist, such as employer-provided life insurance and retirement accounts For example, there may be a need to provide a source of funds to support the living expenses of the family or to pay for the college education of children B Disability This is the inability to work because of sickness or accident, resulting in loss of income to the individual or family There is a tendency by individuals to underestimate the frequency and severity of long-term disability C Poor health Individuals often nd themselves in need of protection against nancial consequences of poor health D Unemployment In a volatile economy, unemployment is always a possibility Unemployment can be a signi cant cash drain to a family Emergency funds should be well funded in order to deal with temporary lapses in income E Outliving one s capital The risk of living too long is called superannuation The risk is caused by individuals not saving enough by the time retirement arrives, and the assets that have been accumulated do not last for the rest of the individual s life One product offered by insurance companies to protect against retirement risk is a life-income annuity 2 Property A Real Land and anything attached and af xed to it, and all rights inherent in ownership Real property is subject to loss from many different perils, and insurance policies provide protection B Personal Tangible (other than real estate) and intangible assets that are subject to ownership These include such things as clothes, furniture, china, artwork, vehicles, patents, and copyrights Personal property coverage is also categorized under named perils or open perils C Auto Auto insurance is considered a necessity for individuals who drive There are severe nancial consequences that arise from auto accidents on daily basis 3 Liability A Torts are divided into two types: intentional or unintentional Intentional torts include such infringements on the rights of others as assault and battery, libel, slander, false arrest or imprisonment, trespass, and invasion of privacy Unintentional torts are those that result from negligence or carelessness.

50 Figure 36: URL Shortening 51 Figure 37: Sequence Generator 52 . 54 Table 18: Draw Modes 61 . 71 Page 6. Page 6 of 73 Barcode Studio User Manual 2 Disclaimer .Related: Intelligent Mail Printing Excel , Create QR Code .NET WinForms , Java UPC-A Generation

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