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Although a well developed shell can withstand an enormous pressure , the sharp knock when reaching the ground often causes it to crack open ' . From the end of the Cretaceous to the present , Madagascar has remained almost stationary while Africa has moved north and the Great African Rift has developed . GAO has identified these unresolved differences as an indication of internal control weaknesses and grounds for providing a qualified audit opinion . ACH payments issued for these types of payments will normally be settled on the business date following receipt of the schedule . Distributed query software for collection databases ( ZBIG / Vieglais ) is being developed and is about to become ( we predict ) very widely used . Our audits , those by the inspectors general , and others have consistently disclosed serious weaknesses in agency systems used to account for and manage receivables . As such , it works with collections in which individual specimens , identified by unique code numbers , are the finest " grain " in the database . For example , housing and other credit programs with secured debt have sought economies of scale in disposing of real property . The operculates which are poorly represented in Africa are well developed with 177 species in 17 genera of which 170 species or 96 % are endemic . The number will be placed in the space on standard form vouchers identified as " Voucher No. " This rule will apply regardless of which operating or administrative unit or division of the agency , including the disbursing office , may under agency internal operating procedures , actually assign and place the number on the document . For accounting standards for Federal credit programs , see Accounting for Direct Loans and Loan Guarantees , Statement of Federal Financial Accounting Standards Number 2 , developed by the Federal Accounting Standards Advisory Board . apr ) , including filename , projection , datum , and reference themes , will be identified by a session number and stored as an XML document in a separate table . Every time the desired brainwave is identified , the biofeedback apparatus sends a signal to the patient - auditory or visual feedback - to encourage the production of similar brainwaves . Liabilities , which states that in preparing financial statements , no interest should be recognized on accounts receivable that are determined to be uncollectible unless the interest is actually collected , and also states that until the interest payment requirement is officially waived by the government entity or the related debt principle is written off , interest accrued on uncollectible accounts receivables should be disclosed .