The oxidase test is used to identify bacteria that produce cytochrome c oxidase, an enzyme of the bacterial electron transport chain. (note: All bacteria that are oxidase positive are aerobic, and can use oxygen as a terminal electron acceptor in respiration.This does NOT mean that they are strict aerobes.he oxidase test is used to identify bacteria that produce cytochrome c oxidase, an enzyme of the bacterial electron transport chain. (note: All bacteria that are oxidase positive are aerobic, and can use oxygen as a terminal electron acceptor in respiration. This does NOT mean that they are strict aerobes.
An encumbrance is an estimate of the salary and benefit expense which will occur for the future. Salary and benefit expense encumbrances are generated semi-monthly. Negative encumbrances (liquidations) reverse the prior semi-monthly period encumbrance by changing (reversing) the sign. Encumbrances are only generated for salaried appointments.
aging. A technique for evaluating the composition of a firm's accounts receivables to determine whether irregularities exist. It is carried out by grouping a firm's accounts receivables according to the length of time accounts have been outstanding. For example, a financial analyst may use aging to determine whether a firm carries many overdue debtors that may never pay their bills. 1  Facebook.