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We are Oslo. Ko. Ko. Ko. Ko. Gratulerer med dagen. Ko. Ko. Det store elghodet eller var det kanskje et kuhode snudde p seg. Ut fra sin faste plass p veggen. Med nesa ut mot rommet sa den de store ord, med sin rare, mrke stemme. Det kunne vrt en scene fra Tramteatret eller noe, men det var virkelighet. Trumps minister gjr forretninger med Putins svigersnn, og 1000 nordmenn knyttes til skatteparadiser. We are Oslo en reise i mangfold og identitet langs linje 2. Som sagt s har jeg opplevd litt av hvert. Ikke bare litt, men mye. Mye forskjellig. Men det jeg tenkte skrive om n, er hva jeg opplevde da jeg gikk de to. Jeg, sskna mine og morra mi var p restaurant. Og det var jeg som hadde bursdag. Vi lo. Jubla. Ropte ut, s hele restauranten blei flau, sikkert. Kua hadde sagt koko. Og det for meg Ludvigs er den frste restauranten jeg kan huske ha vrt p. Den l i Torggata, men er for lengst borte. Seinere har jeg spist middag med alle jeg virkelig er glad i, i den samme lille veistubben. Torggata. Min gamle onkel pleide ta meg med til Kinesern, eller Taste of China som den het, sjappa med byens beste Dim Sum og rask servering og ikke s grne priser heller. Onkelen min pleide sprre om planer og fortelle om ideer og oppfre seg perfekt og upassende, akkurat snn som onkler skal, mellom massevis av munnfuller av deilig klissete mat. N er Kinesern borte, men det er onkelen ogs. S for min del kan det vre det samme. Da jeg gikk p videregende var Elvebakken en skikkelig yrkesskole, hvor folk gikk i arbeidsklr og skulle bli tmrere og mekanikere og hjelpepleiere og snt pluss de som gikk p Tagging, form og farge, men de var alltid litt annerledes. Kantina var lreit, alts, men i lnsjen gikk vi til Torggata. Hadde vi penger dro vi p Marinos, de hadde shish kebab av faktisk hy kvalitet. Dessuten en snn spilleautomat som vi syntes at vi pleide tjene penger p, sjl om vi helt sikkert stort sett tapte. Nr vi ikke hadde penger dro vi p Go go kebab. Sjappa vegg i vegg. Slagordet var Byens beste og billigste sannsynligvis hadde de satt gseyne rundt beste i et ffengt forsk p slippe unna Forbrukerombudet eller noe snt, og det var et pitabrd med masse kjttdeig og dressing i. Jeg tror det kosta tjue kroner, og vi blei stapp mette, alle sammen. Da jeg vokste forbi kebaben og fant det ndvendig invitere folk jeg likte veldig godt og gjerne ville bli enda bedre kjent med p restaurant var det bare g rundt hjrnet, i en eller annen retning. I Bernt Ankers Gate var Saigon. I Osterhaugsgate ligger Dalat. Begge vietnamesisk, billig, dritgodt, og med spass drlig standard p lokalene at vi aldri ble plaga alt for mye av tilreisende mat orientalister fra Oslo vest. Og jaggu, n som jeg er blitt voksen og vel s det, vil de strengeste si, har Habibi, den utmerkede palestinske restauranten som pleide ligge i Olav Thons n nedrivi bygrd i Storgata, opp til Strget passasjen. Hvorfor spiser man andre steder enn i Torggata, egentligDet har jeg aldri skjnt. Det er klart, sentrum er mer enn Torggata. Sentrum er den svinge veien fra legevakta til Blkors, der hvor det alltid er s mrkt om kvelden og politi alltid ser stygt p deg. Sentrum er p baksida av den svingen, ut mot Akerselva, hvor Oslos kanskje aller mest klassiske stykke graffiti, en tegneserie burner signert Mack Bits i 1. Den blir svakere i fargene for hvert r. Men ingen maler noe nytt over, for Sentrum respekterer Mack og Bits. Sentrum er Karl Johans gate klokka fem om natta, hvor det er s lite folk at man lurer p om man er p filmopptak i en falsk by hvor ingen egentlig bor, fr man sjekker klokka og skjnner at man er den eneste som enn ikke har lagt seg. Sentrum er Solli Plass, hvor man kan dra en lrdagskveld for bli kvitt fordommer, og ende opp dynka i dyr sjampanje og jvla irritert p dumme spradebasser med dyre sigarer og irriterende bra drag p det til enhver tid nskede kjnn. Sentrum er de stille gatene ned mot Akershus festning, hvor man ikke kan stoppe p rdt lys hvis man er aleine i bilen. Ikke fordi man er redd for bli rana, men fordi man er redd folk skal tro man er en snn som mener damer kan kjpes for penger. Sentrum er Galleri Oslo, det tpelige, mislykka kjpesenteret som i et anfall av frykten for vre provensiell, ble bygget med sm mteplasser oppkalt etter internasjonale storbyer. Her kan du slappe av og ta en kaffe i Tokyo. P denne vonde marmorklossen, liksom. Og ved siden av Galleri Oslo, Vaterlandsparken, som peker s praktisk direkte mot Mekka, om noen av byens mange muslimer skulle vre i nrheten og ikke ha et bedre sted be. Sentrum er sjukt mange bysykkelstativer. Sentrum er parker man kan ligge nesten naken i, s lenge man ignorerer at noen p naboteppet ryker noe de strengt tatt ikke burde. Sentrum er det beste og det verste i byen. Lite midt i mellom. De rikeste bor her. Og de fattigste. Men middelklassen, den bor andre steder. Sentrum er kultur og ukultur. Byens beste og verste musikere. Byens beste og verste danseplasser. Sentrum er stedet for lpeseddelutdeling mot G2. Sentrum er PR konsulenter, men ogs rusomsorgen. Rike folk som skal i mter, fattige folk som skal kaste bort noen timer. De fleste av timene mine har jeg kasta bort i gatene rundt Torggata. Der har jeg jobba, spilt inn plater, gtt p skole, demonstrert, planlagt aksjoner, klistra plakater, jeg har sykla og trent og solt meg og festa og flrta og liggi og grini og driti meg ut. Gang p gang, gjennom en mannsalder. P snaue 8. 00 meter. Jeg er ikke der alltid alts. Det hender jeg beveger meg ut. Til andre deler av byen og andre deler av sentrum. For gjre de tinga man m gjre. Og jeg skjnner at andre folk ikke elsker Torggata p samme mte som meg. Jeg skjnner at folk ikke ser estetikken i plakatveggen p den rivningstomta ved politistasjon rett ved Youngstorget. Jeg ser at folk ikke har dansa i fontena p 1. Og jeg skjnner at noen folk sikkert synes det er irriterende med alle de blomsterhandlerne p Stortorget, eller at Domkirka tross alt ikke er like fin som den i Trondheim. Men det er n ting jeg ikke skjnner. At folk vil spise mat andre steder enn i Torggata. Det er fuckings utrolig hva mennesker fr seg til gjre.

When do you use installment sales method vs. A There are four primary methods that accountants use to recognize business sales revenue percentage of completion, completed contract, cost recovery and installment sales. In some circumstances, complications in a transaction make it uncertain as to how much revenue from a particular sale is collectible immediately or at all. Businesses determine which method to use based on the type of transaction and the type of revenue collection uncertainty they face. Where there is extreme uncertainty, accountants use either the installment sale method or the cost recovery method. If a product is sold through an installment plan, in which the customer is allowed to make payments over a long period of time, then a company would use an installment sales method. The cost recovery method is used in much more uncertain transactions, in which accountants are either unable to assume payment confidently or if the value of the sale is difficult to estimate. With a nationwide presence, Goldberg Donovan is licensed and bonded in accordance with the FDCPA Fair Debt Collection Practices Act and Attorney General. Logon to BBT Lockbox Services, an extension of your accounts receivables department that helps you keep your business running smoothly. Pooling Agreement Huntsman Receivables Finance LLC, Huntsman Europe BVBA and JP Morgan Bank Ireland plc and Other Business Contracts, Forms and Agreeements. Explore true full service banking that covers everything you need for personal and business financial success. Bank anywhere with convenient mobile banking services. Installment sales method. The installment sales method, is used to recognize revenue after the sale has occurred and when sales are stipulated under very extended. Installment Method. When a sale is made, but payments are delayed over a period of time, the transaction is called an installment sale. Accountants do not want to recognize the full amount of the sale on the outset, because there is a sufficient risk of not collecting that makes the receivables questionable. Therefore, both revenue and costs are only recognized when payments are received by the company from the customer. Each payment is further broken down into two components an amount used to show a partial recovery of the cost of item sold and an amount dedicated to gross profit. Cost Recovery Method. Cost recovery is an even more conservative method of revenue recognition. Here, all gross profit is deferred until the cost of the item sold is recovered. The initial journal entry, however, is identical to installment method. Installment Receivables DefinitionIt is really only acceptable to use the cost recovery method if bad debts cannot be reasonably estimated. Otherwise, delaying revenue recognition violates the realization principle. How do small firms record installment sales A Installment sales can be accounted for in a different manner than other types of business transactions, and the distinction is often useful for small firms that want to defer some taxation and spread it over a multiannual period. What Are Installment Sales When a seller receives installment payments over time for the purchase of a capital asset, normally a property or home, the transaction is referred to as an installment sale. There are some limitations on what is considered an installment sale. For instance, a minimum of one payment must be made after the close of the tax year in which the sale took place. Additionally, there are several kinds of capital asset transactions that do not qualify as installment sales. These include Property sold at a lossA related party saleSale of publicly traded securities. Installment sales are useful because they allow for the deferral of capital gains into future tax years. The recording of installment sales occurs through the installment method, which is generally preferable to standard accrual basis accounting methods that may recognize all revenue up front. What Are Small Firms There are no absolute standards or universally applicable definitions of small firms or small businesses in the United States. The closest to a concrete qualification for a small firm comes from the U. S. Small Business Administration, which generally applies small business standards to companies with fewer than 2. Another potential definition for small firms is the limit set by the Affordable Care Act, which specifies small businesses as those with fewer than 5. Regardless, there is no substantial difference for how a firm with 2. Accounting for Installment Sales. The accounting staff for a small firm needs to follow at least these steps to account for an installment sale Treat installment sales as a different kind of item than other sales it is important to keep track of receivables that are segregated by the year in which the receivables were created. Trace and record cash receipts for installment sales as they arrive. Use gross profit accounting to shift the installment sales revenues and cost of sales into a deferred gross profit account at the end of the fiscal year. Gross profit rates are calculated for all installment sales occurring in that year. After calculating the gross profit rate, apply it for current year receivables from current year sales to discover the amount of gross profit that can be realized. Use prior years gross profit rates to apply to the cash receipts for installment sales that occurred within those time periods. This allows for separate annual gross profit rates to be recognized. arry deferred gross profit at the end of any given fiscal year forward to the following fiscal year. These amounts are only recognized when their respective receivables are paid and received.

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