Big bath

Big Bath in accounting is an earnings management technique whereby a one-time charge is taken against income in order to reduce assets, which results in lower expenses in the future. The write-off removes or reduces the asset from the financial books and results in lower net income for that year. The objective is to ‘take one big bath’ in a single year so future years will show increased net income.

This technique is often employed in a year when sales are down from other external factors and the company would report a loss in any event. For example, inventory valued on the books at $100 per item is written down to $50 per item resulting in a net loss of $50 per item in the current year. Note there is no cash impact to this write-down. When that same inventory is sold in later years for $75 per item, the company reports an income of $25 per item in the future period. This process takes an inventory loss and turns it into a ‘profit’. Corporations will often wait until a bad year to employ this ‘big bath’ technique to ‘clean up’ the balance sheet. Although the process is discouraged by auditors, it is still used. In recent times, General Motors and other US Corporations have taken huge write downs on balance sheet assets resulting in massive losses. The same result can be achieved by recording in one year the future cash costs of expected plant closing or employee layoffs. The objective is to take these loses all at once, so future periods can show positive net income.

Big!

Big! is a TV series in which an episode consists of a team of engineers manufacturing the world's biggest items (usually a household item that's normally hand carried, scaled up to proportions that make the items unusable without JCBs and Cherrypickers) for the sake of setting world records.

The devices have to function to qualify.

The series originally aired on Discovery Channel in 2004. It is currently airing on The Science Channel weekday mornings.

Cast

Episodes

The Perhapanauts

The Perhapanauts is an American comic book series created by writer Todd Dezago and artist Craig Rousseau in 2005.

The first two mini-series, "First Blood" and "Second Chances," were published by Dark Horse Comics, although it was announced on October 31, 2007, that forthcoming Perhapanauts comics would be published by Image Comics.

Plot

The Image Comics series began with an annual in February 2008, "Jersey Devil", followed by what may either be numerous upcoming mini-series or an ongoing series. The first series is "Triangle" taking the team into the Bermuda Triangle, which starts publication in April 2008.

The story follows a team of supernatural investigators (in that they both investigate the supernatural, and are supernatural beings who investigate) working for Bedlam, a top-secret government agency. The main focus of the stories are on Blue Group, one team of Bedlam operatives.

The members of Blue Group are Arisa Hines, the group's leader who has psychic powers; Big, a Sasquatch whose intelligence has been artificially raised; Choopie, a Chupacabra with a somewhat erratic personality; MG, a mysterious being who appears human but has the power to travel to other dimensions; and Molly MacAllistar, a ghost. Other characters in the series include Joann DeFile, a psychic who works as an adviser for Bedlam; Peter Hammerskold, a former Marine with psychic powers who is the leader of Bedlam's Red Group and sees Blue Group as rivals; the Merrow, a water elemental fairy who works on Red Group; and Karl, a Mothman who is a Bedlam reservist and would like to be a full-time member of Blue Group.

Big (Sneaky Sound System song)

Big is the second single to be taken from Australian dance-duo Sneaky Sound System.

Release and promotion

The music video for Big was released to the bands YouTube channel on September 12, 2011, and was shot in Las Vegas. The track has been described as "a soaring, majestic pop song with undeniable magic".

The track was performed on popular breakfast show Sunrise.

Track listing

Charts

References

Bath

Bath may refer to:

Places

United States

Bath (album)

Bath is maudlin of the Well's second album. It was released alongside its companion album Leaving Your Body Map in 2001 on the Dark Symphonies record label, shortly before their break-up. The sister albums are a combination of older demo material written as far back as 1997 in rearranged and re-orchestrated forms and new material, all recorded simultaneously to achieve consistency; to this end, the opening of "Girl With a Watering Can" re-orchestrates the first melody of "The Blue Ghost/Shedding Qliphoth," and the series of instrumental interludes, all composed purportedly in lucid dreams, sequenced in order of appearance across both albums. Each album features cover art befitting the title of its counterpart, with Bath featuring a map to a bath tub and window in yellow, and Leaving Your Body Map featuring the tub and window in red. The band inserted clues to a hidden secret in the liner notes of the albums through a series of complex symbols; to aid listeners, they recorded and released "The Secret Song" on an MCD in 2001, with lyrics purported to explain how to unlock the hidden message. It remains unsolved.

Erie Freighthouse Historic District

Erie Freighthouse Historic District is a national historic district located at Bath in Steuben County, New York. It is composed of all or portions of seven properties (six contributing buildings), including the former Erie Railroad freighthouse, various buildings for the sale or storage of agricultural goods, and the former Bath Harnass Company factory.

It was listed on the National Register of Historic Places in 1991.

References