Because Palmer and longtime partner Ed Seay didn't do typical resort golf at Turtle Bay Resort; they built a tournament course. It is no wonder that the golf course, one of two 18-hole layouts at the resort, is the current host of the LPGA's SBS Open and former site of a Champions Tour event.
A temporary difference is one that will reverse at some point in the future (i.e., depreciation when accelerated depr. is used for tax and straight line for books; most reserve items). A permanent difference will never turn around (i.e., meals and entertainment is an expense for books but can only be deducted up to 50% for tax). A temporary difference is one that will reverse at some point in the future (i.e., depreciation when accelerated depr. is used for tax and straight line for books; most reserve items).
A permanent part-time position includes all of the benefits (retirement, health insurance, life insurance, annual (vacation) and sick leave) of permanent employment. Salary, vacation and sick leave, which are normally based on a 40 hour week, will be prorated based on the number of hours worked.