3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. The Child Support Agency (?CSA') is able to order what many of us remember as ?Garnishee Orders' against employers to be able to siphon-off a share of your employee's income with regards to collecting child maintenance. Such orders, in this area of law, really are a creature of statute and therefore are called ?Detachment of Earnings Orders' (?DEO'). Rather confusingly, DEO's are not the same as the Third Party Debt Orders within Part 72 of the Civil Procedure Rules. Nomenclature aside, a real difference that is certainly to be present in the DEO is the manner in which one refers to have them set aside. An appeal against a DEO's lies on the magistrates' court on circumscribed bases, the definition of which includes led to costly, confusing, litigation. Numerous systems are available which may provide ROI for electronic solutions, but it is crucial that you select a system that's most reliable and meets a company's requirements. The roi ought to be considerably in excess of the price necessary to solve problems in traditional manufacturing systems. The costs incurred on implementing a whole new system add the initial prices, maintenance upgrade fees, staff training costs, as well as the lack of productivity even though the new system is installed. Additionally, an extension cord may be required to further train staff if employees have a problem with the transition outside the paper system. The time and costs essential for implementing a new system should be balanced using the improvements to the productivity and streamlined processes which can be achieved through electronic manufacturing. (3) according to the state administration of taxation on implementing the < enterprise accounting system > need clear notice on the problem of income tax (no. 45 (2003) of the state administration of taxation), specified in article 3 of the enterprises have been extracted impairment, price or the assets of the provision for bad debts, if the ready to declare the modulated taxable income, transfer related to the disposal of related assets and written off, should be allowed to make the opposite pay taxes is adjusted. Therefore, the enterprise liquidation or transfer unit (or a subsidiary of independent accounting) all of the equity, be liquidated or transfer of enterprise should according to the past has sterilized and increase taxable income of the provision for bad debts such as the amount of asset impairment provision, the corresponding scale down taxable income, increase the undistributed profit, assignor (or investor) share the right