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.
21. Merchandise inventory is classified as a current asset in a classified balance sheet. 22. Gain on sale of equipment and interest expense are reported under other revenues and gains in a multiple-step income statement. 23.