![]() completed on a separate page, questions written out in pen in full. must be completed at a 'learning over lunch' session with teacher. Quiz Corrections: +1/2 mark for each correction. Investigations, Explorations, or Review which include inquiry based learning that can be teacher led, student led, or a combination of both.Ĭlass Examples which are applications of the investigations, explorations or review.Īssignments which include short response, extended response, multiple choice, and numeric response questions provided for student practice.Īnswer Key which contains the answers to the assignment questions. All assignments, notes & worksheets are to be submitted with the Unit Notebook. Most lessons can be covered in one hour (plus homework time), but some may require more time to complete. Write an equation that can be used to calculate the total cost, c, if. In addition, there is some enrichment material which can be completed individually or in groups. Pricing (Shipping Included) Qty: 1+ 94.95 each. The last lesson in each unit is a practice test containing 15 multiple choice questions, 5 numeric response questions, and 1 extended response question. The Foundations of Mathematics and Pre-Calculus Grade 10 Workbook is a complete resource and a 100 fit for the combined Western and Northern Canadian mathematics curriculum. Foundations of Mathematics and Pre-Calculus 10 Book Teacher Solution. Counting Methods - Fundamental Counting Principle - Disjoint Sets - Mutually Exclusive Sets. Absolute Value Practice Exam Solutions.pdf. Each curricular unit is subdivided into individual lessons. Puzzles and games Assignment and Solutions new. ![]() ![]() The Foundations of Mathematics and Pre-Calculus Grade 10 Workbook is a complete resource and a 100% fit for the combined Western and Northern Canadian mathematics curriculum.
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![]() NOTICE: MAKE SURE TO HAVE YOUR ANTIVIRUS DISABLED, NOT DOING SO RESULTS INTO THE GAME YOU ARE INSTALLING TO CRASH AND NOT OPEN. Engage in medieval warfare against the AI in one of two single player campaigns or online with up to 8 players. YOU MUST HAVE DIRECTX INSTALLED TO AVOID DLL ERRORS. Stronghold HD Free Download Repacklab Stronghold HD Free Download Repacklab The original castle sim, Stronghold HD allows you to design, build and destroy historical castles. Don’t forget to run the game as administrator. ![]() Stronghold: Crusader demo includes a tutorial and three skirmish levels. Hovercraft Racing Come and participate in this hovercraft racin. If you encounter any problems, run the game as administrator and be sure to update your video drivers and have DirectX installed which you can get here.Ĭlick the download torrent button below to start your Stronghold Crusader HD Free Download. FlashWAmp 1.1 Transforms Winamp skins to Flash sound player. Once complete, launch the game, have fun and play. Download Stronghold Crusader HD for free on PC this page will show you how to download and install the full version of Stronghold Crusader HD on PC.Be sure to disable any form of anti virus so no files get corrupted. Double click inside the Stronghold Crusader HD folder and run the “setup” application.Once Stronghold Crusader HD is done downloading, right click on the torrent and select “Open Containing Folder”.If you don’t have a torrent application, click here to download uTorrent. Click the download button below and you will be asked if you want to open the torrent. Witness the game that started it all, carefully rebuilt using the source artwork, remastered music, returning voice talent and veteran developers of the first.Stronghold Crusader HD Torrent Instructions The story takes place across four campaigns where you start your journey as Emporer Alexus of the Turkish Army commands you to take ahold of Asia Minor. The following versions: 1.4, 1.3 and 1. Stronghold 2 lies within Games, more precisely Strategy. We cannot confirm if there is a free download of this software available. Stronghold 2 2.0 was available to download from the developers website when we last checked. You play through the Asia minor, The Middle East, as Europeans and Arabians alike. Fight off enemies and complete mission tasks. Goggamespyi7b6ybpnpnlwhb4md6owgbijfsuj6z5hesqt3yfyz42rad.The highly anticipated sequel to the best-selling Stronghold, Stronghold Crusader HD throws you into historic battles and castle sieges from the Crusades with fiendish AI opponents, new units, 4 historical campaigns and over 100 unique skirmish missions. As the title depicts Stronghold Crusader takes place in the Crusades. Its an addictive city building, RTS classic that kicks. Please do not bug us with these sort of requests. Stronghold game for PC is castle simulator and RTS game developed and published by FireFly Studios. ![]() How are download links prevented from expiring?Īll games are available to be voted on for a re-upload 30 days after they were last uploaded to guard against dead links. This is to deter bots from scraping the site and issuing a DMCA takedown on filehosters. Why do I have to complete captcha to view download links? Every installer is checked for authenticity from GOG.com and integrity before uploading. After 12 years, the Stronghold series returns to the desert with a new 3D engine and powerful Havok Physics. OMG! My antivirus software is reporting I downloaded malware! What gives? Stronghold Crusader 2 is a highly anticipated sequel to the original castle simulation game. No, this would cost even more time and money. Please use JDownloader 2 to download game files and 7-Zip to extract them. What is the easiest way to download or extract files? Simple! To upload and share games from GOG.com. Frequently Asked Questions What is the purpose of this site? You will be able to make here imitation of rain, burning fire, steam, and many other actions of gaseous and similar substances. This utility is especially effective in creating animations that look as natural and realistic as possible. Requirements: MacOS X 10.13 or later 64 bitĭownload Adobe After Effects CC 2022 22.3 MacOS – (2.2 Gb) UsersDrive or Uploadrar or Magnet link □ĭownload Adobe After Effects CC 2022 22.4 – (2.8 Gb) License: ShareWare Requirements: Win 10/11ĭownload Adobe After Effects CC 2023 23.2.0.65 – (2.5 Gb) For example, with it you will be able to do editing, create titles for films, visual effects and transitions, remove unnecessary elements from videos, and much more. You can donate by using Paypal ☑️ or Debit or Credit card users □ : Īt once it is worth noting the wide specialization of this utility, because it can be used in absolutely any working environment. □ Support us guys and help to grow this community : ![]()
![]() For that project, I'd also used a couple of screen-recording tools on Windows 10. I'd used audacity ( audio/audacity) for the audio podcast project, later Kdenlive ( multimedia/kdenlive) and - on Linux - timidity ( audio/timidity, with sound fonts audio/fluid-soundfont) plus Inkscape for video title frames ( graphics/inkscape) in Kdenlive - those, for a video tutorial project. I hadn't installed FreeBSD to the present laptop, at that time. In developing the multimedia content for some course projects last year, I'd used mostly free/open source tools under their Windows 10 distributions. And some software might receive 2-6 warnings but it's if they are not all same virus/trojan then it's 99% false positives.While studying under a Bachelors Degree program in communication at a US university, with a specialization in multimedia topics, I've had an opportunity to gain some initial experience with software tools for multimedia production. Our hosted software are virus and malware scanned with several antivirus programs using ( NOTE! Just one virustotal warning is 99.9% a false positive. ![]() Version history available = Complete changelog on our site. Old versions available = Download old versions of the program. Portable version available = Download the portable version and you can just extract the files and run the program without installation. It may not contain the latest versions.ĭownload old versions = Free downloads of previous versions of the program.ĭownload 64-bit version = If you have a 64bit operating system you can download this version.ĭownload portable version = Portable/Standalone version meaning that no installation is required, just extract the files to a folder and run directly. Visit developers site = A link to the software developer site.ĭownload (mirror link) = A mirror link to the software download. Be careful when you install the software and disable addons that you don't want! Ad-Supported = The software is bundled with advertising. No installation is required.ĭownload beta = It could be a Beta, RC(Release Candidate) or an Alpha / Nightly / Unstable version of the software.ĭownload 15MB = A direct link to the software download. Portable version = A portable/standalone version is available. Free Trial version available for download and testing with usually a time limit or limited functions. Trialware = Also called shareware or demo. It may be disabled when installing or after installation. Free software Ads = Free Download software and open source code but supported by advertising, usually with a included browser toolbar. ![]() Freeware Ads = Download Free software but supported by advertising, usually with a included browser toolbar. Free software Trialware = Download Free software and also open source code but some parts are trial/shareware. Free software = Download Free software and also open source code also known as FOSS (Free and Open Source Software). Freeware Trialware = Download Free software but some parts are trial/shareware. RECENTLY UPDATED = The software has been updated the last 31 days. NO LONGER DEVELOPED = The software hasn't been updated in over 5 years. Type and download NO MORE UPDATES? = The software hasn't been updated in over 2 years. Version number / Beta version number / Update version number and when it whas released. ![]() Explanation: NEW SOFTWARE= New tool since your last visit NEW VERSION= New version since your last visit NEW REVIEW= New review since your last visit NEW VERSION= New version Latest version ![]() Funeral Programs Half Letter Size (8.5×5. This type of obituary template is intended to give a proper format for funeral notices that may be filled in by family members according to their wishes.Funeral Templates Folded Funeral Programs.Like others that we gathered together for this list, this elegant funeral flyer template is designed to print on both front and back on one standard piece of printer paper (though you will want to invest in good quality, thick, glossy paper for these programs). The funeral schedule templates website provides this selection of pre-made funeral service booklet themes that are formatted for the front as well as back sides of one piece of paper. Obviously, it makes sense to do it the new and better way which is to check out a free printable obituary template, or explore other printable funeral obituary templates for Microsoft Word at Choose around 3-5 of the best printable funeral program templates, and ask other family members for help in choosing the. Funeral Orders-of-Service brochures and obituary programs are printed on 8.5 by 11-inch quality paper and folded. The interior of this funeral design template is coordinated and is ready to use with the funeral program’s Order of Service, poems, or completed funeral obituary.Ĭommonly included in funeral programs are the service order, a funeral program obituary or memorial, poems, lyrics to funeral songs from the Bible, photos, and photos to accompany your funeral program. You can edit and download this floral pink funeral template to manage your friend’s and relatives’ memorial arrangements. For personalized brochures, simply follow the designs for our funeral program templates to customize information and details, like death dates and eulogies. That is why, if you are in the process of writing obituaries and funeral programs, you may refer to our website’s collection of obituary templates. Due to the anguish that overcomes us, we may find it hard to write an obituary and a funeral program for our loved one. Some of our custom templates are downloaded so that you can customize them yourself, others are print-ready, so all you have to do is place your order, submit your details, and you will get a file that is ready for you to send off to your printer.įuneral Program Templates provide you with the tools to easily create personalized funeral programs, funeral posters, and other appropriate items that add a special touch to the celebration of life memorial services for your loved one. Sample Funeral Obituary Template - 11+ Documents in PDF, PSD. Our online funeral plan templates are easy to use, and creating DIY designs with our templates is a lot easier than doing so using Microsoft Word and clipart. Create a beautiful funeral service for your loved one using funeral program templates. Instantly Download Catholic Floral Obituary Brochure Template, Sample & Example in Microsoft Word (DOC), Adobe Photoshop (PSD), Adobe InDesign (INDD & IDML), Apple Pages, Microsoft Publisher, Adobe Illustrator (AI) Format. Types of Funeral Program Templates There are a variety of funeral program templates available. HEAVEN Funeral Program Template Obituary Template, Memorial Program Ms Word, Photoshop & Canva template Instant Download Fp-517 (1k) 9.00. White Gold Dignity Funeral Program Letter Size.Funeral Programs Half Letter Size (8.5×5.5) Learn how to doing an obituary on Microsoft Word with this step-by-step guide.They need to be emotionally stable after all the grieving. Make them understand that while death is a natural process, it is painful and they must carry on. ![]() Calmly explain to them how everything happened. ![]() Have a sit-down session with your children and talk to them about the sudden death of your loved one. Their minds are always off somewhere and talking them down about death may just bring them a shock. Talk to the ChildrenĬhildren may have a hard time understanding this tough time. You will always need someone you can talk to about the dead person, reminiscing his memories and how he made an impact in your life back then. Learn how to write an obituary, what to include, and how to share it with family and friends. Be it before, during, or after, emotional support should be given without any questions. Find a variety of designs to choose from and personalize the obituary to honor your loved one’s life and legacy. Needing support from the people around you knows no time within the creative funeral. There are sites that have a lot of funeral templates online available, such as Funeral Pamphlets.For starters, you can find a basic free printable obituary template. It is at times like this that you need comfort and a sturdy shoulder to lean on. The best way to find the best printable templates is to go online. You can reach out to the people you love for emotional support. ![]() The Dolch word list is made up of 'service words' (pronouns, adjectives, adverbs, prepositions, conjunctions, and verbs) which cannot be learned. They seemed to catch onto things and be excited to learn in preschool/kindergarten. From 50-75 of all words used in school books, library books, newspapers, and magazines are in the Dolch Basic Sight Vocabulary of 220 words (preschool thru Grade 3). This vocabulary is essential for young kids in their word. I had access to my kids at an early age (something their elementary school teachers didn't have) - by elementary school, I didn't have as much time with them. Edward William Dolch, which is by statistics of reading contents from kindergarten to 2nd grade. Consider your children’s progress and interest levels as well as your school district’s expectation to help decide on the appropriate number of sight words for your children. In 1936 he discovered the 220 sight words and later the 95 noun sight words still being used in schools today. The Dolch word list has 40 words listed for Pre-K students and some school districts require that kindergarteners learn 100 sight words by the end of the school year. There's a bit of overlap, but I didn't find Dolch Sight Word List Nouns A - apple B - baby, back, ball, bear, bed, bell, bird, birthday, boat, box, boy, bread, brother C - cake, car, cat, chair. The Dolch List was written by Professor Edward William Dolch, who, together with his wife, authored several children’s books. Fry words are intended for grades 1 through 6.Īs a mom, I actually like to teach the Dolch words in preschool and kindergarten and then transition to the Fry words from grade 1 to 6. Lee has written a poem that she has shared with us to helpĮmphasize the importance of learning dolch words.ĭolch words are intended for children preschool through grade 3. ![]() Many of these words cannot be sounded out because they do not followĭecoding rules and, therefore, must be learned as sight words.īetsy B. The Dolch word list is made up of "service words" (pronouns,Īdjectives, adverbs, prepositions, conjunctions, and verbs). ![]() Reading these words should be automatic and easy, enabling students to focus on only unknown words in a text. Students in these grade levels are 7-8 years old. The Dolch Basic Sight Vocabulary of 220 words (preschool thru Grade 3). Building upon the previous list, the second set of words is generally mastered during the first and second-grade years. These words are used to teach early readers and reading fluency.All words used in school books, library books, newspapers, and magazines are in Many of these words can’t be sounded out and must be learned by sight. The Dolch sight words are based on the children’s reading materials in the 1930s-40s. List 20 List 21 put again would five goes sit if much warm small take may very wash write. There is a separate group of Dolch noun words, a list of 95 common nouns. Edward Dolch in 1948 and are divided into five groups: pre-primer, primer, first grade, second grade, and third grade. 1 Kindergarten Dolch Sight Word List 2 First 100 Fry Sight Words 3 How to Practice High Frequency Words 4 Helpful Books for Sight Words Free Common Core Kindergarten Sight Words List Although there is not a universal list of common core kindergarten sight words used in every school, learning high frequency words is a part of the ELA standards. There are 220 words that make up the Dolch sight word list. ![]() Settling theory results in the following relationship. Δγ = specific gravity difference (heavy/light) of continuous and dispersed phases.μ c = continuous-phase dynamic viscosity, cp.t rc = continuous-phase retention time, minutes.Q c = continuous liquid-phase flow rate, B/D.įor low Reynolds number flow, Eq.ρ c = continuous liquid-phase density, lbm/ft 3.ρ d = dispersed liquid-phase density, lbm/ft 3.F c = fractional continuous-phase cross-sectional area.h c = continuous liquid-phase space height, in.(See below for calculation)įor bubbles or liquid drops in liquid phase: L eff = effective length of the vessel where separation occurs, ft.F g = fractional gas cross-sectional area.In vertical vessels, settling theory results in a relation for the vessel diameter.ĭroplet settling theory, using a ballistic model, results in the relationship shown in Eq. ![]() In horizontal vessels, a simple ballistic model can be used to determine a relationship between vessel length and diameter. In gravity settling, the dispersed drops/bubbles will settle at a velocity determined by equating the gravity force on the drop/bubble with the drag force caused by its motion relative to the continuous phase. Evaluation of separation performance for a specific applocation. ![]() Determine vessel length to meet the required retention time for all phasesĨ. Determine vessel diameter based on cross-sectional area for each phaseĦ. Determine water cross-sectional area based on settling theory or empirical correlations by following similar procedure in Steps 1 and 2.ĥ. Determine oil cross-sectional area based on settling theory or empirical correlations by following similar procedure in Steps 1 and 2.Ĥ. Determination of gas cross-sectional area based on settling theory or empirical correlations, and the other factors includeģ. Estimate overall volume based on the retention time and expected separation performance for each phase, and the major factors needed to be considered include:Ģ. For illustration purpose, a general procedure based on retention time appraoch is as followsġ. Separators are typically sized by the droplet settling theory or retention time for the liquid phase. 7.3 Example 3: Vertical three phase separator.7.2 Example 2: Horizontal two phase separator.7.1 Example 1: vertical two-phase separator with a mesh pad demister given values.Through the diameter the surface area of the base can be calculated and then to get the volume just multiply it by the cylinder's height. Our volume calculator requires that you insert the diameter of the base. In many school formulas the radius is given instead, but in real-world situations it is much easier to measure the diameter instead of trying to pinpoint the midpoint of the circular base so you can measure the radius. You need two measurements: the height of the cylinder and the diameter of its base. The volume formula for a cylinder is height x π x (diameter / 2) 2, where (diameter / 2) is the radius of the base (d = 2 x r), so another way to write it is height x π x radius 2. To calculate the volume of a tank of a different shape, use our volume of a tank calculator. By designating one dimension as the rectangular prism's depth or height, the multiplication of the other two gives us the surface area which then needs to be multiplied by the depth / height to get the volume. They are usually easy to measure due to the regularity of the shape. To calculate the volume of a box or rectangular tank you need three dimensions: width, length, and height. To find the volume of a rectangular box use the formula height x width x length, as seen in the figure below: For this type of figure one barely needs a calculator to do the math. It is the same as multiplying the surface area of one side by the depth of the cube. The only required information is the side, then you take its cube and you have found the cube's volume. The volume formula for a cube is side 3, as seen in the figure below: air conditioning calculations), swimming pool management, and more. Volume calculations are useful in a lot of sciences, in construction work and planning, in cargo shipping, in climate control (e.g. ![]() The result is always in cubic units: cubic centimeters, cubic inches, cubic meters, cubic feet, cubic yards, etc. All measures need to be in the same unit. Below are volume formulas for the most common types of geometric bodies - all of which are supported by our online volume calculator above.
![]() ![]() Thank you and we hope that some of you will come to race with us. We have a very international group and communicate in English. Session length (remaining time in a practice session or laps in race) In Race the gaps are displayed according to yourself. Dropped it off around 11-12 and at 4:30 i get a call its ready to go.looks brand new. XD Its an addon for GTL/GTR2/rFactor/GSC (E)/Race07/GTR-Evo (Steam only Version: 1.2.1.10) which lets you display some useful informations whilst driving. Enter your name in the list of participants and select a car: STM came through and saved the intercooler. The Google Doc includes download links to the mod and instructions on how to setup the game. Free for owners of RACE 07, this add-on features a brand new island track and new cars from triple World Champion Andy Priaulx in his BMW 320si WTCC and Fabrizio Giovanardi in his Vauxhall Vectra VXR. Explore GT-R NISMO performance features, engine specs, interior design and. If you want to join the championship, please use the Google document. SimBin Studios expands the hit racing game, RACE 07 with the Andy Priaulx Crowne Plaza Raceway free add-on. Discover the 2024 Nissan GT-R NISMO: a 4-seat sports car with a racing heritage. ESTįor more info about how to join the races with us, please join the Discord server: During setup, the program creates a startup registration point in Windows in order to. Race Rear Antiroll Bar Rear Antiroll Bar tuning option. Race Front Antiroll Bar Front Antiroll Bar tuning option. Qualification starts: 20:00 GMT / 3:00 p.m. GTR Evolution is a software program developed by SimBin Studios. Race / Drift / Rally Spring and Dampers All Alignment, Spring, and Damper tuning options. However, there will be a sprint race today at Valencia GP track! The first championship round is on January 20. The first official race (test race in Monza 2003) will be held on January 13, 2019. ![]() We have an enthusiastic group of about 6–10 people that join the races, but we hope to attract more fans of GT/sportscar racing to drive with us! But we're racing just for fun so it doesn't matter! The cars are not balanced so the Prodrive Ferrari 550 will be faster than the Lamborghini Diablo GT. I wanted to tell you about a new multiplayer series that is starting on the one and true platform for classic GT racing: GTR 2!įor the series we will be using the FIA GT 2001 Mod. ![]() ![]() NOTE: Mixing OAT and P-OAT coolants is not recommended. The corrosion protection package in P-OAT (phosphorous, organic acids, yellow metalĪdditives, etc.) provides increased service life and corrosion protection over OAT. Immediate corrosion protection as well as increased service life. The phosphate and stabilizers as well as organic acids in P-OAT provide P-OAT = low Phosphate Organic Acid Technology. ![]() OAT coolant has organicĪcids to provide long term corrosion protection. I found this as well that probably lays things out better than I did above.įord Motor Company production of vehicles have changed its current engine coolantįormulation from OAT(ORANGE color) to P-OAT (Yellow color) starting 2018. You are still expected to follow the vehicles change interval though, even though Yellow coolant itself has a life of up to 200K miles. Yellow coolant doesn't require the coolant tests or the VC-12 Coolant revitalizer like orange does, which is what makes it look like a good switch to me. I'm not a chemist, so I won't pretend to understand the significance of the phosphate, but I understand that its good for waterpumps and other corrosion prone components, but reacts harshly with hard water, so distilled water is a must. Long story short as I understand it is that Orange is an OAT coolant (Organic Additive Technology) whereas Yellow is POAT (Phosphated Organic Additive Technology). Just out of curiosity.what are the main differences in the orange and yellow? It would be nice if it already had the additive in it, as well as being easier to test without having to buy expensive test strips or paying the dealer to do so.There's a bit of detail on that in the video, and some in the other document I linked too. Preparing a grocery list and sticking to it to avoid temptation and impulse purchases.Buying fruits and vegetables that are in season.Substituting meat with vegetarian protein options. ![]() Purchasing generic brands instead of branded products.Here are a few ways you can save money on groceries: Consequently, you can save thousands of dollars on dining out and spending money on restaurant bills by preparing your meals at home. spends around $3,500 on eating out every year. For example, according to a recent study, the average household in the U.S. Nonetheless, you can still control how much you want to spend each month. Foodįood is a variable expense that is essential for our everyday lives. Here are the most prominent everyday flexible expenses examples that most people encounter. If you want to start saving money, you may want to begin by taking a closer look at your spending habits and find opportunities to cut back or cut out certain flexible expenses. ![]() As a result, although some flexible expenses may not be necessary, they make life more enjoyable. For example, you can live without eating out at restaurants or subscribing to Netflix. These flexible expenses are things you can do without but they make your life more comfortable. ![]() Other flexible expenses are the extras in life that are wants rather than needs. Necessary flexible expenses include utility and grocery bills. Some flexible expenses are essential but can fluctuate in amount. Essentially, they aren’t fixed or the same monthly expenditures like rent and car payments. Flexible Expenses Explainedįlexible or variable expenses are living costs that occur regularly but change in amount. Keep reading to discover the most common flexible expenses and how to manage your finances. Understanding your flexible costs is essential to maintaining a successful budget, avoiding overspending, and reaching your financial goals. Unlike fixed costs, which remain constant throughout the period, flexible expenses allow you more control over your finances. However, the budget used as the baseline for this calculation did not include a scheduled rent increase of $25,000, so a flaw in the budget caused the variance, rather than any improper management actions.A flexible expense is a regularly occurring cost that varies from month to month. Thus, there is an unfavorable budget variance of $20,000. Example of a Budget VarianceĪBC Company had budgeted $400,000 of selling and administrative expenses, and actual expenses are $420,000. The result is actual revenues that may vary substantially from expectations. Those budget variances that are uncontrollable usually originate in the marketplace, when customers do not buy the company's products in the quantities or at the price points anticipated in the budget. Examples of controllable expenses are training and maintenance expenses. Truly controllable expenses are discretionary expenses, which can be eliminated without an immediate adverse impact on profits. ![]() Those budget variances that are controllable are usually expenses, though a large portion of expenses may be committed expenses that cannot be altered in the short term. For example, if there is a negative electricity budget variance of $2,000 and a positive telephone expense budget variance of $3,000, the two line items could be combined for reporting purposes into a utilities line item that has a net positive variance of $1,000. Some budget variances can be eliminated through the simple aggregation of line items in the budget. For example, a business may not be able to fill a position for an extended period of time, resulting in a lower compensation expense than expected. There may also be cases in which changes in the amount of expenses incurred will unavoidably be different from the budgeted amount. For example, a decline in the economy may have triggered a slide in customer purchases, resulting not only in a sales decline, but also in expense cuts by management. In other cases, operating conditions since a budget was formulated may be the chief cause of a variance. Causes of a Budget VarianceĪ budget variance is frequently caused by bad assumptions or improper budgeting (such as using politics to derive an unusually easy budget target), so that the baseline against which actual results are measured is not reasonable. In rare cases, the budget variance can also refer to the difference between actual and budgeted assets and liabilities. The budget variance is favorable when the actual revenue is higher than the budget or when the actual expense is less than the budget. These variances usually arise because it is so difficult to predict the future, but may also be due to political issues associated with the formulation of budgeted revenues and expenses. A budget variance is the difference between the budgeted or baseline amount of expense or revenue and the actual amount. |
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