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  2. American Postal Workers Union - Wikipedia

    en.wikipedia.org/wiki/American_Postal_Workers_Union

    The American Postal Workers Union (APWU) is a labor union in the United States. It represents over 200,000 employees and retirees of the United States Postal Service who belong to the Clerk, Maintenance, Motor Vehicle, and Support Services divisions. It also represents approximately 2,000 private-sector mail workers.

  3. Title 39 of the Code of Federal Regulations - Wikipedia

    en.wikipedia.org/wiki/Title_39_of_the_Code_of...

    CFR Title 39 - Postal Service is one of fifty titles comprising the United States Code of Federal Regulations (CFR). Title 39 is the principal set of rules and regulations issued by federal agencies of the United States regarding postal service..

  4. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures ...

  5. Accrual accounting in the public sector - Wikipedia

    en.wikipedia.org/wiki/Accrual_accounting_in_the...

    It is possible for fiscal rules to be applied on an accrual basis, but in a large majority of OECD countries, government spending limit rules are cash-accounting based. [ 3 ] : 122 This may be because a cash-based spending rule is relatively simple to use to demonstrate compliance, and is closely related to a government's immediate financing ...

  6. National Rural Letter Carriers' Association - Wikipedia

    en.wikipedia.org/wiki/National_Rural_Letter...

    The National Rural Letter Carriers' Association (NRLCA) is an American labor union that represents the rural letter carriers of the United States Postal Service (USPS). The NRLCA negotiates all labor agreements for the rural carrier craft with the USPS, including salaries, and represents members of the rural carrier craft in the grievance procedure.

  7. Government Employee Fair Treatment Act of 2019 - Wikipedia

    en.wikipedia.org/wiki/Government_Employee_Fair...

    The Government Employee Fair Treatment Act of 2019 (GEFTA) is a United States federal law which requires retroactive pay and leave accrual for federal employees affected by the furlough as a result of the 2018–19 federal government shutdown and any future lapses in appropriations. [1]

  8. All-events test - Wikipedia

    en.wikipedia.org/wiki/All-events_test

    This violates traditional accrual method recognition of income and is an exception to the all-events test because the right to income is not yet fixed. The taxpayer has not yet performed services allowing for the collection of income but through Revenue Ruling the IRS has determined that recognition of income is proper because cash is in hand.

  9. Title 5 of the Code of Federal Regulations - Wikipedia

    en.wikipedia.org/wiki/Title_5_of_the_Code_of...

    CFR Title 5 – Administrative Personnel is one of fifty titles comprising the United States Code of Federal Regulations (CFR), containing the principal set of rules and regulations issued by federal agencies regarding administrative personnel.