Fractures of the capitellum occur in the coronal plane. Separating the capitellum from the lateral column, capitellar factures are the result of shear forces from a fall onto the outstretched hand or of a fall directly onto the elbow.
Best Answer: CD means Certificate of Deposit and is a way the bank has your money for a fixed period of time, pays interest to you on it and loans it to others. It is safer than investments, but might be a LITTLE riskier than a savings account. It always pays more interest than a savings account.
In the draft GST Ruling, GSTR 2014/D2, the ATO confirms that a credit card or debit card surcharge imposed by a supplier forms part of the consideration for the underlying supply of goods or services. As such, the GST treatment of that charge is treated in the same manner as the treatment of the underlying supply.