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In line with my previous comments regarding the consideration of future periods , registrants should ensure they are thinking about future periods when using the materiality disclaimer . The inquiries received by the staff concern the subsequent measurement of these securities following initial measurement at fair value . Once again , the answers to these questions are based on facts and circumstances , but here are a few things to think about . For example , not straight-lining lease payments may be immaterial in the current year , but if it will become material in future periods due to lower or higher rents in the later years , you should ensure that you get the accounting right before the differences become material . Dancing was n't my kind of thing and never had been ; my things were engineering and technology and , later on , writing , computer programming , and teaching . However , following several inquiries from the staff it became clear that the registrant had entered into contractual agreements with several of the variable interest holders that effectively protected those holders from absorbing a significant amount of the entity 's variability . The prospective assessment is made both at the inception of a hedging relationship and on an ongoing basis and requires that companies justify their expectation that the relationship will be highly effective over future periods . The other point to note is that , due to the rarity of the vulnerable configurations , it 's hardly worth the cost of the instant coffee they 'd drink while coding for malicious programmers to write the appropriate malware in the first place . If you need to " put things in perspective " with your PDF documents , a neat solution can be to use Acrobat 's Pan and Zoom Window . So on the one hand , I have to learn to live with hopeless cases and to struggle with the occasional borderline case ; on the other hand , ballet teachers have to develop endless patience , at least in beginners ' classes , telling us the same things over and over , in class after class , until eventually one day they sink in , reach the muscles , and come together . Stay in the present moment by practicing mindfulness - as you walk keep your attention on what it feels like to be walking ( not on your list of things to do ) ; or try mindful eating by eating slowly and paying attention to the experience of eating . Thus , if the shortcut method has been applied inappropriately , it may be that the error needs to be quantified as if hedge accounting was not applied in those periods . PDF 's cross-platform nature makes it very portable , but it also means that there are many different kinds of users and setup configurations . The first method is one that weighs the most recent periods of historical volatility much more heavily than earlier periods . It is claimed that contact improvisation requires no prior dance training , but it 's clear ( and not surprising ) that as you learn from experience the range of things you can do increases .