It is unclear how the proposed regulations apply where a federal regulatory agency prescribes a USOA, but permits deviations from those general classifications.
Presumably if a consolidated group includes both regulated and non-regulated entities engaged in the same or similar trades or businesses for which a USOA has been promulgated, that USOA will govern the unit of property determination for all property of each of those entities.
Michael Gunderson and Josh Detre are USOA
National Needs Fellows and Michael Boehlje is a professor with the Center for Food and Agricultural Business at Purdue University.
Descriptive studies have suggested that LEA can be used to promote reading development in at-risk learners who are hearing (Usoa
& Usova, 1993) and in children who are DHH (Ewoldt & Hammermeister, 1986; Finnegan, 1988; LaSasso, 1983).
Many regulators have instituted a Uniform System of Accounts (USOA
) to ensure uniformity in accounting and financial data and also require specific accounting or financial reporting practices to ensure that regulated enterprises provide the data necessary for proper rate determination.
This large number of executive ombudsmen naturally posed a problem for the United States Ombudsman Association (USOA), which had been founded as an association of legislative ombudsmen.
Since most of the coalition's members are executive ombudsmen, there is little hope that it can be persuaded to adopt instead the USOA'S recently revised standards, which still accord with the classical legislative concept.