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OCA 's current thinking , which is in line with a view Russell expressed last year , is that a better approach may be to quantify errors using both approaches . As such , the provisions to allow hedge accounting under other methods may not have been complied with . In other words , the staff does not believe that the shortcut criteria have a " spirit " or a principle that can be met without strictly complying with the stated requirements . Reading the Related Q & As below can be helpful in providing you two with information about fertility time frames ; early signs of pregnancy ; testing for pregnancy ; and , concerns about cost , confidentiality , insurance coverage , legality , after-care , and referral regarding abortion . For the past decade , Phillips 66 Aviation brand has assisted pilots who have flown Young Eagles with fuel rebates and in recent years has recognized remarkable Young Eagles pilots through the Phillips 66 Aviation Leadership Awards .