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Service concession arrangements, ind as 115

Accounting of Service concession agreements under Ind AS

  1. Ind AS 11 Construction Contracts • Appendix A & B - Service Concession Arrangements (shall become Appendix D & E of Ind AS 115) Ind AS 18 Revenue • Appendix A - Barter transactions involving advertising services
  2. Accounting of Service concession agreements under Ind AS. Infrastructure for public servicesâ€such as roads, bridges, hospitals, airports, water distribution facilities, energy supply etc.â€constructed, operated and maintained by the public sector and financed through public budget appropriation. Scope: arrangement involves a.
  3. Paragraph D22 of Ind AS 101, First-time Adoption of Indian Accounting Standards permits revenue based amortisation for the intangible assets arising from service concession arrangements in respect of toll roads recognised in the financial statements for the period ending immediately before the beginning of the first Ind AS reporting period
  4. Service Concession Arrangements. It was decided to exclude from the scope of Ind AS 116 service concession arrangements within the scope of Ind AS 115. Consistently with the conclusions in Ind AS 115, any arrangement within its scope (i.e. that meets the conditions in paragraph 5 of Appendix D of Ind AS 115) does not meet the definition of a lease
  5. Appendix D, Service Concession Arrangements, contained in Ind AS 115, Revenue from Contracts with Customers.''; V. in Indian Accounting Standard (Ind AS) 109, - (i) in paragraph 2.1, for item (j), the following item shall be substituted, namely:- ''(j) rights and obligations within the scope of Ind AS 115, Revenue from Contracts wit
Overview About IFRS and Ind AS - FinPro Consulting

• Service concession arrangements within the scope of Appendix D, Service Concession Arrangements, of Ind AS 115, Revenue from Contracts with Customers • Licences of intellectual property granted by a lessor within the scope of Ind AS 115 • Rights held by a lessee under licensing agreement The service concession arrangement often gives the Concession Operator the right to use specified tangible assets, intangible assets, and/or financial assets, in exchange for the Concession Operator committing to provide the services according to certain terms and conditions during the concession period, and, when applicable, committing to. Service Concession Arrangements ('Interpretation 12') and IPSAS 32, should be applied to the public sector. We believe recent guidance on the application of AASB 10/IFRS 10 Consolidated Financial Statements ('IFRS 10') in a public sector context, contained in AASB 2013-81, provides relevant guidanc INDIAN ACCOUNTING STANDARD 101 6.33 (iv) Financial Assets or intangible assets accounted for in accordance with Appendix D, Service Concession Arrangements to Ind AS 115, Revenue from Contracts with Customers As per IFRS Paragraph D 22 of Appendix D to IFRS 1 provides that a first-time adopter may apply the transitional provisions in IFRIC 12. The first step in Ind AS 115 is to identify the 'contract', which Ind AS 115 defines as 'an agreement between two or more parties that creates enforceable rights and obligations.' A contract can be written, oral, or implied by an entity's customary business practices. In addition, the general Ind AS 115 model applies only when or if

Adjustments to Opening Ind AS Balance Sheet as per Ind AS

overview of APP A , B attached to INDAS 11 . what is service concession arrangement, how to do accounting in books of the operator when the grantor grants Fi.. service concession arrangements (Covered under Ind AS 115); licences of intellectual property granted by a lessor (Covered under Ind AS 115); and; rights held by a lessee under licensing agreements (Covered under Ind AS 38, examples are motion picture films, video recordings, plays, manuscripts, patents, copyrights, etc.) 4. Identification of. PwC ReportingPerspectives October 2014 www.pwc.in Contents Adoption of Indian Accounting Standards (Ind-AS) p4/Revenue recognition p6/Service concession arrangements p17/ Fraud and Companies Act, 2013 p20/ Related party relationships and transactions p24/ Clause 49: A welcome breather but intrigue remains p26/ OECD guidance on transfer pricing p27/. Ind AS 115, 'Revenue from contracts with customers', omitted Notification of Ind AS 11, 'Construction contracts', along with the appendices equivalent to IFRIC 12, 'Service concession arrangements', and SIC 29, 'Service concession arrangements: Disclosures' 3.0 APPLYING IND AS 115 Ind AS 115 addresses revenue from contracts with customers and so is only applied to a contract in its scope if the counterparty to the contract is a customer. Ind AS 115 specifically excludes collaborative (and certain other) agreements, e.g. two companies agree to collaborate on the development of a ne

how to do accounting in the books of the operator when the grantor gives an intangible asset as consideration. license to charge users (c) Service concession arrangements within the scope of Appendix D, Service Concession Arrangements of Ind AS 115, Revenue from Contracts with Customer; (d) Licences of intellectual property granted by a lessor within the scope of Ind AS 115, Revenue from Contracts with Customers; an

Accounting of Service Concession Agreements under Ind A

However, there are some exceptions and Ind AS 116 is not applicable to some contracts including: Leases for the exploration or use of minerals, natural gas, oil and other non-regenerative resources. Service concession arrangements that fall under the scope of Appendix [D] of Ind AS 115 (c) service concession arrangements within the scope of Appendix D, Service Concession Arrangements, of Ind AS 115, Revenue from Contracts with Customer; (d) licences of intellectual property granted by a lessor within the scope of Ind AS 115, Revenue from Contracts with Customers; an government grant as per Ind AS 20. Further, it has also been assumed that the above arrangement has been evaluated as not being within the scope of Appendix D, Service Concession Arrangements of Ind AS 115, Revenue from Contracts with Customers . or scope of Appendix A, Service Concession Arrangements of Ind AS 18, Revenue, as the case may be

(b)leases of biological assets within the scope of Ind AS 41, Agriculture, held by a lessee; (cservice concession arrangements within the scope of Appendix D, ) Service Concession Arrangements, of Ind AS 115, Revenue from Contracts with Customer; (d)licences of intellectual property granted by a lessor within the scope of Ind Summary of IFRIC 12 Service concession arrangements defined. A service concession arrangement is an arrangement whereby a government or other public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor's infrastructure assets such as roads, bridges, tunnels, airports, energy distribution networks, prisons or hospitals

Service concession arrangements Licences of intellectual property granted by a lessor Rights held by a lessee under certain licensing agreements (e.g., films, video recordings) Recognition exemptions Short-term leases Leases of low-value assets Ind-AS 116 Leases Overview The Chamber of Tax Consultants - IND AS 116 - CA. Hemal Sha

All-About Ind AS 116 - Leases with Basis of Conclusion

Summary of Ind AS-115 Revenue from contracts with customer

Ind-AS 115 Revenue from Contracts with Customers (Deferred in India) Ind-AS 116 Leases* Appendix C - Service Concession Arrangements; Appendix D - Service Concession Arrangements: Disclosures * On 28th April, 2015, the International Accounting Standards Board (IASB) had voted to publish an exposure draft (ED) proposing a one-year deferral. Amongst those notified by MCA is Ind AS 115, Revenue from Contracts with Customers, which is based on IFRS Constructions Contracts along with the appendices corresponding to IFRIC 12, Service Concession Arrangements, SIC- 29, Service Concession Arrangements: Disclosures (collectively called 'Ind AS on construction contract') Ind AS 18. The adoption of Ind AS in general and Ind AS 115, The sector and its entities could get covered in the scope of new guidance on service concession arrangements and embedded leases. We highlight the accounting requirements relating to these areas in this issue of the Accounting and Auditing Update. an Indian partnership and a member firm. AS 7 VS. IND AS 11 Service concession Arrangements Indian GAAP • In 2008 and 2014, ICAI issued one exposure drafton this but final version was never issued or notified. • Varied practices with some enterprises reporting infrastructure as PPE. Ind-AS • Ind-AS 11 provides specific guidance for Public to Private arrangements in whic

Service concession arrangements - IAS Plu

MCA notified Ind AS 115 - Revenue from Contracts with Customers on 28th March 2018 Ind AS 115 is effective from 01-April-2018 Ind AS 115 is based on IFRS 15. IFRS 15 is effective from 01st January 2018 In AS 11 - Construction Contracts Ind AS 18 - Revenue Guidance Note of ICAI on Accounting for Real Estate Transactions for Ind AS. Ind-AS 115 Revenue from Contracts with Customers * 1. Appendix C - Service Concession Arrangements. 2. Appendix D Service Concession Arrangements: Disclosures * On 28th April, 2015, the International Accounting Standards Board (IASB) had voted to publish an exposure draft (ED) proposing a one-year deferral of the effective date of IFRS 15. Under the ICAI's arrangement with IFRS Foundation, the IFRS support materials are accessible only to website visitors with Indian IP addresses. You have reached this page because the IP address through which you have sought access is not recognised as an Indian address Ministry Of Corporate Affairs - Indian Accounting Standards. Notifications. Description. G.S.R 111 (E) dated 16 Feb 2015. The Companies (Indian Accounting Standards) Rules, 2015. Indian Accounting Standard (Ind AS) 101. First-time Adoption of Indian Accounting Standards. Indian Accounting Standard (Ind AS) 102. Share-based Payment Service concession arrangements can be long term in nature, so day 1 accounting decisions will impact your financial statements for a long time. Tune in as Dusty Stallings joins Heather Horn to discuss 5 things you need to know about implementing the new guidance

The change makes it mandatory for Indian companies to

The Companies (Indian Accounting Standards) Amendment Rules, 2018 has been amended to include Ind AS 115 Revenue from Contracts with Customers, Appendix D to Ind AS 115 Service Concession Arrangements and Appendix B to Ind AS 21, Foreign Currency Transactions and Advance Consideration (corresponding to IFRIC 22) Answer: Adjustments on account of Service Concession arrangements would be included in the Transition Amount and also on an ongoing basis. Question 12: Existing clause (iii) of explanation to section 115JB(2) of the Act provides for deduction of lower of the amount of loss brought forward or unabsorbed depreciation as per books of account for. STEPS TO IFRS 15 Identifying a Contract Identifying Performance Obligations (PO) Determine Transaction Price (TP) Allocate TP to PO Recognise revenue as you satisfy a PO. 19. III. DETERMINE TRANSACTION PRICE (TP) TP is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services.

'' Financial assets or intangible assets accounted for in accordance with Appendix A, Service Concession Arrangements to Ind AS 11'' D22 A first-time adopter may apply the following provisions while applying the Appendix A to Ind AS 11: ''; (d) Paragraphs D34, D34AA and D35 shall be omitted * Financial assets or intangible assets accounted for in accordance with Appendix C, Service Concession Arrangements to Ind AS 115. D22 A first-time adopter may apply the following provisions while applying the Appendix C to Ind AS 115: the following heading and opening paragraph shall be substituted, namel

ICAI - The Institute of Chartered Accountants of India. Educational Material on Indian Accounting Standard (Ind AS) 115, Revenue from Contracts with Customers - (17-08-2018) The objective of Ind AS 115 is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount. 5 Service concession arrangement X X X X X P X X X B. Other Adjustments: 1 PPE / ARO X P P P X X P X X Ind AS 115 Ind AS 115C Ind AS 38 Ind AS 17 (IFRIC 4) Ind AS 106 Ind AS 115 Ind AS 16 (IFRIC 12) IT / ITES Entertainment & Media Telecom Pharmaceutical Power Oil and gas Automobil Select Page. ind as 115 revenue recognition summary. by | Jul 27, 2021 | Uncategorized | 0 comments | Jul 27, 2021 | Uncategorized | 0 comment 2.2.5.1 Service Concession Arrangements 14 2.2.5.2 Noncore Assets and Capitalization Policy Considerations 14 2.3 Interaction With Other Accounting Standards 17 2.3.1 ASC 606 — Revenue From Contracts With Customers 17 2.3.1.1 Repurchase Agreements 17 2.3.2 ASC 815 — Derivatives and Hedging 1

Provision for expected losses under service concession arrangement - 159 Provision for doubtful deposits 1 - Provision for impairment of loan - 168 Finance costs 122 187 Interest income (203) (34) Unrealised exchange differences (12) (40) Gain on sale of assets - (5) Impact due to termination of service concession arrangement (5) Ind AS 115 prescribes that the transaction price in such arrangements must be allocated to each separate performance obligation, so that revenue is recorded at the right time and in the right amount (iii) Appendix A, Service Concession Arrangements and Appendix 8, Service Concession Arrangements: Disclosures to Ind AS 11, Construction Contracts. In 2011, the MCA had deferred the implementation of Appendix A and Appendix B corresponding to IFRIC 12, Service Concession Arrangements and SIC, Service Concession Arrangements: (Ind AS 115. Chapter 10 Service Concession Arrangements — Illustrative Commentary. Chapter 11 Ind AS 12 (IAS 12): Income Taxes. Chapter 11.1 Ind AS Accounting for foregoing MAT Credit pursuant to Section 115BAA. Chapter 12 Ind AS 16 (IAS 16): Property, Plant and Equipment. Chapter 13 Ind AS 17 (IAS 17): Lease (Ind ASs) This Appendix is an integral part of the Ind AS. 1. Appendix A, Changes in Existing Decommissioning, Restoration and Similar Liabilities),contained in Ind AS 16, Property, Plant and Equipment, makes reference to this Standard also. 2. Appendix C, Service Concession Arrangements contained in Ind AS 115

Ind As: 115: Disclosure: Revenue from contracts with customers Utilities Services Revenue is recognised as and when the service performed under contractual obligations and the right to receive such income is established. Delayed payment charges are accounted as and when received. Revenue recognition from Service Concession arrangements. Railway Concession rules for Indian Senior Citizens : Men - 60 years and above, Women - 58 years and above, Recipients of - (i) Presidents's Police Medal for Distinguished Service, and (ii) Indian Police Medal for Meritorious service :- who have attained 60 years of age are here:-. Railway Concession Rule for Indian Senior Citizens

SERVICE CONCESSION ARRANGEMENT LECTURE 1 - YouTub

transferring a promised good or service (that is, an asset) to a customer. An asset is transferred when the customer obtains control of that asset. Paragraph 33 of IFRS 15: Control of an asset refers to the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset Service concession arrangements - SIC 29 and IFRIC 12 51 Industry-specific topics 52 Agriculture - IAS 41 53 Extractive industries - IFRS 6 and IFRIC 20 54 Index by standard and interpretation 5 Question 3: As per Explanation to Section 115 JB (2C) of the Act, the convergence date is As per Ind AS 101, a company would make all Ind AS adjustments on the opening date of the Answer: Adjustments on account of Service Concession arrangements would be included in the Transition Amount and also on an ongoing basis. Question 12. Subsidiaries Accounting as per Appendix D Service Concession Arrangements to Ind Application of Ind AS 115 - Revenue from Contracts with Customers in Projects. Monitoring SBG Sales and PBIT Assisting in Annual Operating Plan exercise, and mapping of Actuals against the same on monthly basis

Chapter 7 Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors. Chapter 8 Ind AS 10 (IAS 10): Events After the Reporting Period. Chapter 9 Ind AS 11 (IAS 11): Construction Contracts. Chapter 10 Service Concession Arrangements — Illustrative Commentary. Chapter 11 Ind AS 12 (IAS 12): Income Taxe Update No. 2014-05—Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force) Update No. 2014-04 —Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB. • Ind AS 101 in addition to exemptions provided under IFRS 1, also provides certain optional exemptions relating to the long-term foreign currency monetary items and service concession arrangements relating to toll roads

2 This appendix provides guidance for determining whether such arrangements are. 2 this appendix provides guidance for determining. School Lawrence High Sch; Course Title FIN 12; Type. Notes. Uploaded By neer123. Pages 29 This preview shows page 22 - 25 out of 29 pages.. 7.4 Disclosure 115 8. Business combinations 116 8.1 Acquiree in a business combination is a lessee 116 8.2 Acquiree in a business combination is a lessor 117 9. Effective date and transition 118 service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements (d) licences of intellectual property granted by a. (c) Service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements; (d) Licences of intellectual property granted by a lessor within the scope of IFRS 15; and (e) Rights held by a lessee under licensing agreements within the scope of IAS 38 Intangible Assets (IAS 38) for such items a

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SERVICE CONCESSION ARRANGEMENT LECTURE 2 - YouTub

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Ind AS 116: Indian Accounting Standards 116 - Lease

After the end of the concession, Anatel shall carry out any required investigations, evaluations and settlements within one hundred eighty (180) days counted from the assumption of the service, except for in the event of end of contractual period, when these arrangements shall be adopted in advance by Anatel Arrangements for such allotments must be made directly between the employee member and his/her servicing personnel office using a Direct Deposit Sign Up Form, SF 1199A. Federal Occupational Health (FOH) FOH is a service unit organization within the Department of Health and Human Services' Program Support Center Chapter 3: Ind AS 115: Revenue from Contracts with Customers Arrangements and Amalgamations Part 1- GST (Good and Service Tax) Part 2- Custom Laws. GST is considered easiest than Custom laws, for scoring good marks in Indirect Tax laws, try to focus more on GST. Solve as many as practical questions you can solve for conceptual clarity 110-IND of 2021: Stop-gap arrangement in Jammu & Kashmir Handicrafts (Gazetted) Service. 30-03-2021: 108-IND of 2021: Promotion of Functional Managers of Industries & Commerce Department. 30-03-2021: 106-IND of 2021: Advance drawal of funds on account of Ädvertisement and Publicity for Financial Year 2020-21. 29-03-2021: 105-IND of 202

The Company has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer. The principles in Ind AS 115 are applied using the following five steps: customer a price concession, discount, rebates, refunds, credits or be entitled to. A Signature of Time and Eternity': The Administrative History of Indiana Dunes National Lakeshore, Indiana. 480 p., 1988. Thorough account beginning with Stephen T. Mather's 1916 effort to add Indiana Dunes to the national park system and focusing on the later challenges of establishing, developing, and protecting the national seashore The New Jersey Turnpike generates a net profit of $115 million, with a potential asset value of $10-20 billion. This ROI is a little better at 0.6, or 1.1%. - Again, the debt payments are six times the rate of return. Looking specifically here in Indiana, several different figures were given here today referring to operating profits

Canyon de Chelly. Administrative History. CHAPTER 4: EARLY DEVELOPMENT, 1931-1941 (continued) Concessions. The Thunderbird Ranch handled special trips as well as lodging for visitors who came to Canyon de Chelly. In October 1932 Leon H. (Cozy) McSparron bought out his partner, Hartley T. Seymour, and became sole owner of the Thunderbird Ranch Contract Costs and IFRS 15. 17 October 2017. Although IFRS 15 is primarily a standard on revenue recognition, it also includes requirements relating to contract costs. As a result, companies may need to change their accounting for those costs on adoption of IFRS 15 for annual reporting periods beginning on or after 1 January 2018 (iii) Service concession arrangements (example, Built Operate Transfer agreements) (iv) Exploration for and evaluation of mineral resources. Tags: #Draft TAS #Features #Income Tax Act #Thr Fir Indian tribe means the term as defined in . 25 U.S.C. 5304 (e). In-house expenses means expenses associated with activities that are routinely the responsibility of a lender's internal staff, including in-house lawyers, or its agents and that are normally incurred for administration of the loan

Fort Stevenson State Park is located on the North Eastern shore of Lake Sakakawea and is home to two marinas, Garrison Bay and de Trobriand Bay. Garrison Bay Marina. Garrison Bay, a deep-water marina on the west side of the park, has a floor elevation of 1790msl and is host to 61 electric dock slips ranging in size from 26 to 56 feet in length IFRS 16 summary. Companies previously following the lease accounting guidance under IAS 17 likely transitioned to IFRS 16 during their 2019 fiscal year, in accordance with the standard's effective date of January 1, 2019, for annual reporting periods beginning on or after that date. Therefore, the standard is now effective for all organizations following international accounting standards APPENDIX A: BASIS OF DESIGN NARRATIVE AND SYSTEMS CHECKLIST. 1. INTRODUCTION. The Basis of Design Narrative is a description of the Project and should be a bound presentation of facts sufficiently complete in accordance with the following format to expedite review of the Schematic and the Preliminary Design Submittals

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An organization must report in its Form 990-EZ all of the revenues, expenses, assets, liabilities, and net assets or funds of a disregarded entity of which it is the sole member, and must report in its Form 990-EZ its share of all such items of a joint venture or other investment or arrangement treated as a partnership for federal income tax. Concession This is a generic term, used to clarify the essential features of PPP arrangements. The PPP agreements which authorize the private partner to recover its investments and expected returns 2. Indian Scenerio of Public Private Partnership In India in last decade of twentieth century there was a growing realization that it wa Editorial Notes Amendments. 2020—Pub. L. 116-152, §2(b), Aug. 4, 2020, 134 Stat. 685, which directed amendment of the analysis for subtitle II of this title by adding item for chapter 2004, was executed to this analysis to reflect the probable intent of Congress.. 2019—Pub. L. 116-9, title II, §2407(b), Mar. 12, 2019, 133 Stat. 750, substituted African American Civil Rights Network. Federal Law NO 115-FZ of July 21 2005 Am 2015 Concessions; Federal Law NO 224-FZ of July 13 2015 821A PPP 2015; Commentaries: Russia's PPP Law: Expectations vs. Reality, Dentons, August 2015; Amendments to the law on concession agreements introduce the Private Finance Initiative (PFI) in Russia, CMS Legal, 24 April 2015; Rwanda. Law on Public.

The Company evaluates if an arrangement qualifies to be a lease as per the requirements of Ind AS 116 and identification of lease requires significant judgement. Ind AS 116 additionally requires lessees to determine the lease term as the non-cancellable period of lease adjusted with any option to extend or terminate the lease, if the use of suc The face amount of the policy is $75,000 and, as beneficiary, you choose to receive 120 monthly installments of $1,000 each. The excluded part of each installment is $625 ($75,000 ÷ 120), or $7,500 for an entire year. The rest of each payment, $375 a month (or $4,500 for an entire year), is interest income to you The transaction price, which involves significant estimates, is determined based on the Company's standard charges for the goods and services provided, with a reduction recorded for price concessions related to third party contractual arrangements as well as patient discounts and other patient price concessions

IFRIC 12 — Service Concession Arrangement

Ind AS 115 also requires disclosure of informaon that allows users to understand the nature, amount, ming and uncertainty of cash flows arising from revenue. Therefore, enes may have to consider. Overview Today, the Centers for Medicare & Medicaid Services (CMS) published the final rule Establishing Minimum Standards in Medicaid State Drug Utilization Review (DUR) and Supporting Value-Based Purchasing (VBP) for Drugs Covered in Medicaid, Revising Medicaid Drug Rebate and Third Party Liability (TPL) Requirements (CMS 2482-F) He who arranges for obtaining flesh, he who approves of those arrangements, he who kills, he who buys or sells, he who cooks, and he who eats it, [acquire the sin of those who] are all considered as eaters of flesh. [Therefore] that man who wishes to avoid disaster should abstain from the meat of every living creature. (Mahabharata, Anu.115.44-48 This chapter shall be construed consistently with the requirements of the Indian Child Welfare Act of 1978, United States Code, title 25, section 1901, et al., and the provisions of the Minnesota Indian Family Preservation Act, sections 260.751 to 260.835. EFFECTIVE DATE. This section is effective September 30, 2021

Ind AS 116 - Lease

The term concession means an arrangement, other than a purchase or lease, whereby a U.S. public entity grants a right to use real estate for the purpose of developing or operating infrastructure for a covered port. This term includes the assignment of a concession, in whole or in part, by the party who is not the U.S. public entity Concession period. It is defined as the time period for which the concessionaire owns the transport facility and has the right to collect revenue. It is the most crucial factor in a BOT project as in case of a revenue shortfall, duration of concession period can be increased for the concessionaire to recover all the costs Summary of Results 2Q19 vs. 2Q18. The sum of aeronautical and non-aeronautical services revenues increased by Ps. 411.4 million, or 13.2%. Total revenues increased by Ps. 214.6 million, or 6.2%. In 2018, the overall unemployment rate (jobless rate) for the United States was 3.9 percent; however, the rate varied across race and ethnicity groups. Among the race groups, jobless rates were higher than the national rate for American Indians and Alaska Natives (6.6 percent), Blacks or African Americans (6.5 percent), people categorized as being of Two or More Races (5.5 percent), and Native.

HTML Format - At a Glance In fiscal year 2017, federal, state, and local governments spent $441 billion to design, build, operate, and maintain transportation and water infrastructure in the United States. Public-private partnerships are arrangements that are intended to motivate private parties to achieve those outcomes more efficiently by combining project stages (and sometimes private. GUADALAJARA, Mexico, July 29, 2021 (GLOBE NEWSWIRE) -- Grupo Aeroportuario del Pacífico, S.A.B. de C.V. (NYSE: PAC; BMV: GAP) (the Company or GAP) reported its consolidated results for the second quarter ended June 30, 2021 (2Q21) (at the end of this report, tables are presented of passenger traffic and consolidated results for 2021 compared to 2019, in order to illustrate the. Monroe, GA 30655. From Business: We rent Bounce Houses, Moon Walks, and Inflatables for Parties and Events. 2. Repair My Moonwalk. Inflatable Party Rentals. Website. (888) 503-3802. 11045 Bobby Williams Pkwy. Covington, GA 30014 In the House of Representatives, U. S., October 1, 2020. Resolved, That the House agree to the amendment of the Senate to the title of the bill (H.R. 925) entitled An Act to extend the authorization of appropriations for allocation to carry out approved wetlands conservation projects under the North American Wetlands Conservation Act through fiscal year 2024. and be it furthe In April, the Washington, D.C., airport unveiled its new 14-gate concourse, a 230,000-square-foot facility built to replace its remote and cramped Gate 35X. Until recently, about 6,000 American Airline passengers rode airside buses every day to Gate 35X, where they boarded regional jets parked at 14 hardstand gates e) Normal concessions (instant credit facilities) as applicable to other customers in respect of outstation cheques up to Rs. 15,000/- at a time. f) No service charges for attestation / certificate. Note:-> The accounts opened under specific scheme for Defence personals will enjoy the concessions /freebies available under that product