Charge And Discharge Accounting: Definition and additional resources from BNET
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BNET Business Dictionary

Business Definition for: Charge And Discharge Accounting

  • formerly, a book-keeping system in which a person charges himself or herself with receipts and credits himself or herself with payments. This system was used extensively in medieval times before the advent of double-entry book-keeping.

Additional Resources

US Airways Group 1st Quarter Loss Is $115 Million,Excluding Accounting Charge Of $103 Million
US Airways Group, Inc., reported a net loss of $115 million and an operating loss of $139 million for the first quarter of 2000, excluding an after-tax accounting charge of $103 million. Operating revenues for the period were $2.1 billion. On a diluted per-share basis,...
Tags: accounting, FINANCE, US Airways Group Inc.
Research articles 1970-01-01
GM forced to take a $39B charge
DETROIT -- General Motors announced late Tuesday that it is taking a $39 billion charge in its third-quarter earnings to stay in compliance with accounting laws that say a company can't keep booking tax credits if it doesn't have a track record of making money. GM...
Tags: FINANCE, General Motors Corp., GMAC, Taxes
Research articles 2007-11-07
National Pollutant Discharge Elimination System (NPDES)
Under the Clean Water Act, the National Pollutant Discharge Elimination System NPDES helps control the discharge of pollutants into water bodies by regulating point sources. By definition, point sources are discrete conveyances such as man-made ditches, tunnels, channels, or pipes that directly discharge into surface waters. By regulating these forms...
Tags: HEALTHCARE, permit, U.S. Environmental Protection Agency
Research articles 2005-10-25
Seeking neutral: controlling charge in auto fuel systems
The flow of fuel in automotive fuel systems creates a static charge. While this is not a problem if the charge dissipates as it forms, it can become a serious problem if the electrostatic potential builds to the point where arcing occurs. Repeated arcing can pierce a hole through a...
Tags: C, carbon, dissipation, electrode, ESD Association, fiber, MPa, NETWORKING, plastics, polymer, Resistance, shrinkage
Research articles 2005-03-01
See you in court. (The Week in Review).
Take that settlement and shove it. That's the message the Department of Justice delivered to Arthur Andersen LLP of Chicago on Thursday when it rejected an offer from the accounting firm to settle an obstruction-of-justice charge related to the collapse of bankrupt energy trader Enron Corp....
Tags: accounting, Arthur Andersen, Chicago, FINANCE, Litigation, settlement, U.S. Department of Justice
Research articles 2002-04-29
Xerox earnings decline 68% due to charge in accounting
STAMFORD, Conn. AP -- Second quarter earnings at Xerox fell 68 percent due to a charge for accounting irregularities in its Mexico subsidiary and a decline in revenues for certain products.
Tags: accounting, Xerox Corp.
Research articles 2000-07-27
Programmable battery analyzer services 36V packs.(Test & Measurement)
The C7400ER from Cadex Electronics Inc. is the most powerful battery analyzer in its series. Each of the four stations can be programmed to charge and discharge at 6A, adjustable in 25 mA increments. The analyzer accommodates nickel, lead and lithium The C7400ER from Cadex Electronics...
Tags: battery
Research articles 2004-10-01
Converter IC bucks limitations, boosts useful range.(Linear Technology LTC3440)(Product Announcement)
IF PER-CHARGE OPERATING time is an important attribute in your application and if your design's supply requirement is within the battery-voltage range, you need to switch converter topologies midway through the discharge cycle. The LTC3440 from Lin IF PER-CHARGE OPERATING time is an important...
Tags: integrated circuit
Research articles 2001-09-13
Bankruptcy 101
A discharge of an individual's debt is a release of an individual's liability from certain specified types of debt. The discharge is a permanent order to the individual's creditors that they refrain from taking legal, collection, written or verbal communication with a debtor regarding the collection of unpaid dollars. This...
Tags: Creditor, Bankruptcy, Debtor, Pointshop, Litigation, Business Operations
White papers
News Corp swings to loss on accounting change
WASHINGTON AFP — News Corp., the media-entertainment giant controlled by Rupert Murdoch, reported Thursday a loss of 433 million dollars for the past quarter after taking a whopping billion-dollar charge for accounting. The company, which ended its first fiscal quarter on September 30, said it took a one billion...
Tags: accounting, Australia, FINANCE, News Corp., TVs
Research articles 2005-11-10
Ford's palladium write-down. (Mineral Markets).(Brief Article)(Statistical Data Included)
At the end of last week, Ford Motor Co. announced that it has been obliged to take a US$1-billion accounting charge on precious metals in its December quarter accounts. According to Ford, the charge was the result of advances in autocatalyst technolo At the end of...
Tags: Ford Motor Co.
Research articles 2002-01-18
Williams-Sonoma, Inc. Reports Fourth Quarter and Fiscal Year 2005 Earnings Results; Fiscal Year Net Revenues Increase 12.8% to $3.539 Billion
SAN FRANCISCO -- Fiscal Year EPS Increases 13.1% to $1.81 Including $0.07 Per Share Hold Everything Accounting Charge Excluding Accounting Charge, Non-GAAP Fiscal Year EPS Increases 17.5%
Tags: Williams-Sonoma Inc.
Research articles 2006-03-20
Accounting Fiasco Mounts at Unit of Beef Processing Giant IBP.
By James P. Miller, Chicago Tribune Knight Ridder/Tribune Business News Feb. 23--Fallout from a costly accounting fiasco at the Chicago-based DFG Foods unit of IBP Inc. continued to mount Thursday, as IBP disclosed that it will take a $108 million charge to write down...
Tags: accounting, FINANCE, Tyson Foods Inc.
Research articles 2001-02-23
Clayton Williams Energy to take non-cash charge
MIDLAND, Texas--BUSINESS WIRE-- Feb. 13, 1996--Clayton Williams Energy, Inc. (NASDAQ - NMS:CWEI) announced that its 1995 financial results will include a $10.3 million non-cash charge related to the adoption of Statement of Financial Accounting Standards SFAS No. 121, "Accounting for Impairment of Long-Lived Assets."Upon adoption of SFAS No. 121, companies...
Tags: accounting, Business Wire, FINANCE, financial
Research articles 1996-02-13
Boy George agrees to rehab, drug charge dropped
NEW YORK AFP — Pop star Boy George agreed to undergo drug rehabilitation as part of a plea deal with New York prosecutors to drop a cocaine possession charge that could have sent him to jail. The 44-year-old singer, whose real name is George O'Dowd, pleaded guilty instead in...
Tags: Agence France-Presse, CAREER, Manhattan
Research articles 2006-03-08
GTE adopts new accounting methods; reports one-time, non-cash after-tax charge of $4.7 billion
STAMFORD, Conn.--BUSINESS WIRE--Nov. 9, 1995-- In response to recently enacted and pending legislation and the increasingly competitive environment in which GTE expects to operate, effective January 1, 1996, GTE is discontinuing the use of accounting practices appropriate to regulated enterprises. As a result of this decision, GTE will...
Tags: accounting
Research articles 1995-11-09
Discharge Planner
The Discharge Planner job description template includes the following job summary: To provide appropriate and timely discharge planning from the hospital, arrangements for follow-up health care, assessment of financial resources available for patients, and referrals to appropriate community resources as needed. Additional information available includes essential job functions, additional responsibilities,...
Tags: Job, Business & Legal Reports, Recruitment & Selection, Human Resources, Workforce Management
Tools & templates 2007-09-09
FASB Launches Verification Phase for the FASB Accounting Standards Codification™
NORWALK, Conn. -- The Financial Accounting Standards Board FASB today officially launched the one-year verification phase of the FASB Accounting Standards CodificationTM Codification. During the verification period, constituents are encouraged to use the online Codification Research System free of charge to research accounting issues and provide feedback on whether the...
Tags: Financial Accounting Standards Board
Research articles 2008-01-15
Soldiers of fortune - Resolution Trust's mismanagement
The RTC's "Operation Western Storm," a mission to find 7 billion misplaced dollars, was a major victor--for slapstick To find 800 accountants, the Task Force turned to temporary employment agencies, which produced, among others, a recent high school graduate with no accounting training and a college marketing graduate...
Tags: accountant, accounting, agency, asset, computer, Denver, FINANCE, MARKETING, payment, Taxes, U.S. Congress, Washington
Research articles 1993-01-01
US Airways Group 1st quarter loss is $115 million, excluding accounting charge of $103 million.
M2 PRESSWIRE-19 April 2000-US AIRWAYS: US Airways Group 1st quarter loss is $115 million, excluding accounting charge of $103 million C1994-2000 M2 COMMUNICATIONS LTD RDATE:19042000 ARLINGTON, Va -- US Airways Group, Inc., reported a net loss of $115 million...
Tags: accounting, FINANCE, US Airways Group Inc.
Research articles 2000-04-19
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