They recommend a minimum set of clinical criteria for the initiation of antibiotic therapy for UTIs in nursing home residents (Table 2). 12 Under these criteria, urine culture is required to rule out a UTI. Research has found that the Loeb criteria produce 19% sensitivity, 89% specificity, 57% PPV and 59% NPV. 7.
It is used to record returns. This account has a normal credit balance and appears on the income statement in the Cost of Goods Sold section for a merchandising company. Freight-In: this is an expense account used to record the cost of freight shipped under F.O.B. shipping point.This account has a normal debit balance and appears on the income statement in the Cost of Goods Sold section for a merchandising company.ost of Goods Sold is an expense account shown on the income statement. It is important for the owner to use this account because it shows the cost of the inventory sold. Once Cost of Goods Sold is known, the owner can calculate gross margin.
Under periodic the Inventory account is not updated and purchases of merchandise are recorded in an account called Purchases. Under this cost flow assumption an average cost is calculated using the total goods available for sale (cost from the beginning inventory plus the costs of all subsequent purchases made during the entire year).