Cloud atlas was published in 1802. It followed a similar effort in French by Jean-Baptiste Lamarck in 1801. Howard's nomenclature defined four fundamental types of clouds: cirrus or thread-cloud, cumulus or heap-cloud, stratus or flat cloud (level sheet), and nimbus or rain-cloud (see Classification of clouds). There followed a long period of development of the field of meteorology and the classification of clouds, leading up to 1896, the International Year of Clouds. The history of this period is the subject of a popular book, "The Invention of Clouds". During that time, the Englishmen Rev. Clement Ley and Hon. Ralph Abercromby, were influential.
Off-balance-sheet Off-balance-sheet Off-balance sheet (OBS), or Incognito Leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are an example of an off-balance sheet item. Some companies may have significant amounts of off-balance sheet assets and liabilities. For example, financial institutions often offer asset management or brokerage services to their clients. The assets managed or brokered as part of these offered services (often securities) usually belong to the individual clients directly or in trust, although the company provides management, depository or other services to the client. The company itself has no direct