[lemma=such] [tag=□] □
[lemma=such] [tag=JJ] □
[lemma=such] [tag=NN] □
The Board is also persuaded that when quantities of such indirect material are not consumed in a cost accounting period and the excess of the ending inventory over the beginning inventory is estimated to be significant in relation to the total cost included in the indirect cost pool , the cost of such unconsumed material is to be established as an asset at the end of the period . Where such intellectual equity is not found , EfS / ESD should strive to achieve the legitimation of multiple and new ways of knowing . Only when such voluntary correction is not forthcoming is it likely that FDA will elect to pursue regulatory action . The above rule has an important exception ( 232.43 ) ( f ) under which the State or local agency can find good cause based on the anticipation of physical harm even though the applicant or recipient has not provided corroborative evidence , if such corroborative evidence is not available .