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Available for sale (AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity , under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115 .
NetApp FAS3240-R5. Modern NetApp FAS, AFF or ASA system consist of customized computers with Intel processors using PCI.Each FAS, AFF or ASA system has non-volatile random access memory, called NVRAM, in the form of a proprietary PCI NVRAM adapter or NVDIMM-based memory, to log all writes for performance and to play the data log forward in the event of an unplanned shutdown.
Other comprehensive income is the difference between net income as in the income statement (profit or loss Account) and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the P&L Account.
AFS – Auxiliary, Fast Stores, class/type of ship. A supply ship that carries a little bit of everything, nicknamed "7-11" AFSB – Afloat Forward Staging Base [2] AG – Aerographer's Mate [1] AIMD – Aircraft Intermediate Maintenance Department (or Detachment) AK – Auxiliary, Cargo, class/type of ship. An attack transport.
Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.
FAS 157 does not distinguish between non cash-generating assets, i.e., broken equipment, which can theoretically have zero value if nobody will buy them in the market – and cash-generating assets, like securities, which are still worth something for as long as they earn some income from their underlying assets.
In 2006, the Financial Accounting Standards Board (FASB) implemented SFAS 157 in order to expand disclosures about fair value measurements in financial statements. [3] Fair-value accounting or "Mark-to-Market" is defined by FAS 157 as "a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date".
The Andrew File System (AFS) is a distributed file system which uses a set of trusted servers to present a homogeneous, location-transparent file name space to all the client workstations. It was developed by Carnegie Mellon University as part of the Andrew Project . [ 1 ]