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Furthermore , techniques , including parallel and serial reliability are fully explained . However , developers , including systems integrators , may need a license from InterTrust for other uses of Microsoft technology including cases in which Microsoft technology is combined with third-party technology . Also , predators , including gulls , raccoons and foxes , are more abundant ( but often unpredictable in location ) on barrier islands than on shellpile habitats . The use of a percentage as a minimum threshold may provide a reasonable starting point for evaluating the significance of an account or process ; however , judgment , including a review of qualitative factors , must be exercised to determine if amounts above or below that threshold must be evaluated . However , regulations , including restrictions in number and location are common .