Loading may be the work which is invested in a work centre. For example, time might be lost while changing over from making one component to another. If your machine breaks down, it won't be available. If there is machine reliability data available, this should also be considered. Sometimes the equipment might be awaiting parts to arrive or be 'idling' for many other reason. Other losses could have an allowance for the machine being run below its optimum speed plus an allowance to the 'quality losses' or defects which your machine may produce. Of course, several losses should be small or non-existent in the well-managed operation. Finite loading is an approach which only allocates work to a work up to set limit. This limit is the estimate of capacity for that work centre (in line with the times designed for loading). Infinite loading can be an way of loading work which doesn't limit accepting work, but instead tries to handle it. It is also worth noting that in 1985, the financial accounting standards board released the concept of income from the concept framework (SFAC)NO. 6. In 1989, the international accounting standards board's framework for preparing and providing financial statements made clear that benefits also included unrealized gains. In 1997, FASB's FASB N0.130 required a full return; In 1998, IASC's IAS NO.1 required the preparation of an equity change table, a comprehensive income statement, including the benefit of reflecting corporate assets. Mehrotra said: "historically, Micron in 3 d XPoint efforts focus on technology development and early stage, but because we are paying more and more attention to high value product solutions, we recently sent a team of product development resources, taking advantage of the opportunity of our eyes."