Catherine and Rodolphos relationship Essays

Catherine and Rodolphos relationship Essays Catherine and Rodolphos relationship Paper Catherine and Rodolphos relationship Paper [he stoops, handles and with strain gradually raises the seat ever more elevated, getting to his feet nowâ and he changes what may seem like a glare of caution into a grin of triumph, and Eddies smile evaporates as he assimilates his look] Reading that, I discovered resembled a running discourse of the finish of the scene. It is an extremely ground-breaking hardly any lines and an extraordinary method to end a demonstration, with such a cliffhanger. It is practically similar to a story in itself. Despite the fact that this activity was managed with no words, Eddie realized what Marco was flagging. Eddie had gone excessively far and Marco was securing his child sibling. Marco, who was ordinarily a calm, independent and pleasant figure, was currently addressing Eddies authority in light of the fact that Eddie had damaged his. The Italian energy for equity comes through again as Marco brutally ensures his sibling. Marco had emerged and with extraordinary quality, everybody was presently addressing Eddies authority. These stage headings choose everything about how every character in the scene ought to be. This bearing specifically helps the entertainers truly getting them into character. Since I have been watching the remainder of my group, including myself, showcase certain concentrates structure the play, I have seen the various manners by which individuals decipher the stage bearings and depict their character. One sets, showcased the scene where Alfieri and Eddie talk about Catherine and Rodolphos relationship, and the central issue is Rodolpho gay? I found that the scene begins as an edified, quiet discussion, yet as the collaboration stretched, Eddie turned out to be exceptionally serious, while Alfieri remained quiet. The pair were enthusiastic, and open to acting before the class and that was appeared all through their presentation. When watching them, and following the play simultaneously, I went over next to no stage bearings, however the pair had entered their own, indicating activity and energy for their parts, and every others. They had the option to pass on the characters emotions quite well and had the option to peak the presentation well, utilizing their own stage headings and the first ones. I might want to see proficient on-screen characters showcase the scene so I can do slight correlations which could assist me with seeing all the more unmistakably how others decipher stage bearings. Entertainers are additionally confronted with analogy stage headings, for example, the one underneath from page 66. Both Eddie and Rodolpho are depicted as creatures, representing a creatures primitive desire to show power. [They resemble creatures that have torn at each other and separated without a choice, each sitting tight for the others mood] At the point when I read that, it struck me as being strange in light of the fact that it was so spellbinding and innovative. Stage bearings in every case simply used to be simply plunk down, grinning as she heads to kitchen entryway and so forth essential errands, however I had never observed a course that way. This returns us to the point I made before about how various entertainers decipher certain bearings. This article has caused me to welcome the utilization and significance of stage bearings, especially in this play. Regardless of whether they are as significant as words are up to you, the peruser.

Good Cause and Effect Essay Topics For Middle School

Good Cause and Effect Essay Topics For Middle SchoolGood cause and effect essay topics for middle school are needed in many different situations. Sometimes it's a simple study question that you need to answer, but sometimes it's a complex research topic, or a lengthy scientific debate. Either way, when you're taking your final exams, you want to have the right essay topics for middle school.Good cause and effect essay topics for middle school should help you understand the way things work in an academic setting. It can also show you how to create a very well structured argument that convinces others of your point of view. If you don't get this right, your grade could be lowered significantly.The meaning of good causes is a good subject for your essay topic. Many times, the purpose of something is not clear, so what exactly is its purpose? To help with this, it's important to be able to identify and understand your purpose and why it's important to you.Your first goal in writing good cause and effect essay topics for middle school is to discover what good cause is to you. This is where you put your focus, which means giving it some thought, and coming up with some ideas about what good cause means to you. That may sound scary, but it's one of the easiest ways to think about your goal, and it makes it much easier to identify with.Once you have some ideas about what good cause is to you, you can now go on to develop a great argument about why you believe this to be true. The truth is that good cause is all about evidence, which means using facts and other evidence to support your case. This doesn't mean that you have to prove that it's true, but it does mean that you need to show that it is the case by supporting your facts with credible proof.Good cause and effect essay topics for middle school are difficult to write because you need to be able to create a cohesive argument. You have to be able to follow through your arguments with references to the facts that yo u base them on. Once you get this right, you can proceed to write your paragraphs. A good rule of thumb is to make sure that the paragraphs all refer back to each other, because this makes your essay a lot easier to read.After developing a good cause and effect essays for middle school, it's important to determine the number of subjects you need to cover. Some people like to write their essay topics out of the gate, but others want to break them up into three or four sections, so they can write more quickly. It's also up to you how you're going to divide your essay topics.Good cause and effect essay topics for middle school will help you understand the way the world works and to learn how to plan your essay topics from scratch. Remember to keep the topic specific, and to use the proper words and language when writing.

Panic Attack Diary for Tracking Your Triggers

Panic Attack Diary for Tracking Your Triggers Panic Disorder Coping Print Panic Attack Diary for Tracking Your Triggers By Katharina Star, PhD facebook linkedin Katharina Star, PhD, is an expert on anxiety and panic disorder. Dr. Star is a professional counselor, and she is trained in creative art therapies and mindfulness. Learn about our editorial policy Katharina Star, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on January 27, 2020 Zero Creatives / Getty Images More in Panic Disorder Coping Symptoms Diagnosis Treatment Related Conditions In This Article Table of Contents Expand Overview Topics Coping Techniques Tips View All Back To Top Dealing with panic attacks can be difficult at times. However, coping with your symptoms may be a little easier when you have a better understanding of your triggers. An anxiety and panic attack diary can be a simple, yet effective way to track your experience with panic disorder to more easily manage your symptoms.?? Overview The purpose of a panic attack diary to track your triggers, symptoms, and progress to help you more effectively cope with your condition. All you need to get started is paper, a pen, and some quiet time to write down this information. Every time you have a panic attack, try to put some time aside later that day or week to record more information about your experience. Date each entry and write down how you felt physically, emotionally and mentally, what situation you were in, and how you coped with your symptoms.?? Topics Heres important information that may be helpful to write about in your panic attack diary: Physical Feelings Panic attacks are often accompanied by many different physical symptoms that can often vary from person-to-person. Some of the most common symptoms of panic attacks include shortness of breath, excessive sweating, chest pain, shaking or trembling, and feelings of numbness or tingling sensations.?? Once your next panic attack subsides, use your panic attack diary to record all of the physical symptoms you experienced. Ask yourself how you felt physically. It may be helpful to make a column labeled “Physical” where you can list all of your symptoms. You may initially think that you only felt a few physical sensations, but as you start writing them down, you notice that more come to mind. Thoughts, Fears, and Emotions Aside from physical symptoms, panic attacks are also often accompanied by many fearful thoughts and perceptions. People with panic disorder often report feeling afraid that they are going to lose control of themselves or perhaps even go insane. Intense physical sensations can also lead a person to fear that they are having a medical emergency or possibly dying. Feelings of depersonalization and derealization, in which the person feels detached from their physical selves and their surroundings, are also common perceptions that can occur during a panic attack.?? When tracking information about your last panic attack, it is important to reflect upon the thoughts and fears you experienced at the time. Where you afraid for your physical wellbeing? Did you feel disconnected from yourself or your surroundings? Also, record how you were feeling emotionally. Where you anger, sad, confused? Try to recall all of the thoughts, fears, and other emotions you felt and jot them down in your panic attack diary. Environment and Current Life Events The place or situation in which you experienced your panic attack can provide you a lot of information about your anxiety triggers. For example, through regularly tracking your panic attacks, you may notice that they often occur when you are in specific situations or events. Some typical panic triggers may include, driving or other means of transportation, large crowds, or confined areas. Also, make note of what is currently happening in your life. Did you just go through a major life transition? Are you going through a difficult time with a friend or family member or at work? Write down any life changes and events that have been taking place. This will help you notice how a potential pattern of increased panic attacks with the onset of additional stress and recent life changes. Coping Techniques Determine how you coped with your panic attack. Perhaps you used a specific technique, such as deep breathing, visualization, or other strategies to calm yourself down during a panic attack. You may have taken a certain medication for panic disorder to relieve your panic and anxiety.?? Record all coping techniques, medications, and other exercises you utilized to help get through your panic attacks. Additionally, write down any relaxation techniques that you have been practicing throughout the week. For instance, you may be using stress management skills or other practices, such as meditation, progressive muscle relaxation, prayer, or physical exercise to help you feel less anxious. Tips Keeping a panic attack diary will require some time and effort. Try to carve out some quiet time where you can focus on writing your experiences in your diary.Your panic attack diary can be a great resource for your process towards recovery. If you are getting professional help for panic disorder, it may be helpful to share this information with your mental health provider. This information can help you and your provider understand more about your triggers and treatment progress.If you feel that writing is not convenient or effective for your needs, try using some type of recorder instead. You can record all of your panic attack information and listen back to it later to better understand what is triggering you and what is helping you.The purpose of your panic attack diary is to track and review your progress. Don’t just write down your information. Rather, spend some time looking over your past entries and determine what triggers your anxiety and what strategies helped you cope wi th your symptoms.

The Wandering Map Activity Really Helped Me Set Everything...

The wandering map activity really helped me set everything out and figure out what has led to what in my life. I love planning and seeing things visually, as I am a visual learner, so this was honestly a good fit and little project for me to do. It helped me know a little better that I am where I should be and I should be majoring in English, based on my categories and themes. Some of the connections I probably would have never made so I am glad I am able to piece all of it together now. When I say it helped me know that I should be majoring in English, I don’t want you to get me wrong and think that I just randomly picked English out of all the options in front of me at the time. I wasn’t too far on the fence about not majoring in English and finding something else. Although, I did still have that little voice in my head that kept saying, â€Å"Hey, are you sure about this? You can’t even decide what Chic-Fil-A sauce to use for your fries and chicken nuggets.â €  Yes, thanks little voice, I am aware I am incapable of making any decisions. I really did feel as though English is the best fit for my interests though. I felt that then and I really feel that now after looking over the different categories and themes of my life. I’m still not that interesting and interesting things don’t happen to me, but I was able to pick and dig into my mind to put some things down and connect them. Let’s begin with my thought process. There I was sitting in my Spanish class waiting on class toShow MoreRelatedMy Education : Continuing My Educational Experience1990 Words   |  8 Pagescollege education exposes a person to new experiences and gives them ideas that improve their intelligences and make them a better learner. Gaining knowledge from professors who have experience in the field of my interest is what really excites me about college and has motivated me to join the Manor Early College High School program. In my case, I belie ve that rather than getting a job or joining the military college is my next step in life. I know that this choice will be extremely rewarding for my futureRead MoreCritical Thinking Assignment On Psychological Stressor5904 Words   |  24 PagesAssignment Question # Response 8 lines 11 point Times 9) I think that the psychological stressor is the most common amongst people. Throughout one’s life, there are many struggles and hardships. As the videos showed, there are so many types of people out in the world dealing with the same types of stresses to survive in the world in general. Even with the cultural and geographical differences, humans as a race share the ability to reason. Along with the emotional capacity that we have, we all haveRead MoreUshering in Church17462 Words   |  70 PagesLarry when he comes walking in. Let’s just get anybody.† You don’t want to get just anybody, because you don’t want an anybody offering. You have been selected as an usher; you are in the ministry of helps, employed by Almighty God. And God hath set some in the church, first apostles secondarily prophets, thirdly teachers, after that miracles, then gifts of healing, HELPS, governments, diversities of tongues. 1 CorinthiansRead MoreAutobilography of Zlatan Ibrahimovic116934 Words   |  468 Pagesside, on good days and bad. I also want to dedicate it to all the kids out there, those who feel different and don t fit in. Those who are seen for the wrong reasons. It s OK to be different. Continue being yourself. 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The authors would also like to thank the editor, the associate editor, and the three JCR reviewers for their scintillating thoughts, constructive comments, and useful suggestions. Finally, the authors thank V. Baba, who is the source of inspirationRead MoreArt as an Embodied Imagination22095 Words à ‚  |  89 Pagesauthor by the Faculty of Commerce at Concordia University. The authors thank V. Misic, V. Baslyk, and D. Gupta, who contributed in various ways to the preparation of this manuscript. Without their help the authors could not have accomplished what they set out to do. The authors would also like to thank the editor, the associate editor, and the three JCR reviewers for their scintillating thoughts, constructive comments, and useful suggestions. Finally, the authors thank V. Baba, who is the source of inspirationRead MoreHp Transformation Leadership21564 Words   |  87 Pagesimproving the management and flow of their business. Organizations are seen as learning by encoding inferences from history into routines that guide behavior (Levitt amp;March, 1988: 319) Today, organizational leadership enables companies to manage everything to be successful in their business, and to introduce a flatter organizational structure, which can lead to reduce costs and increase productivity. Organizational leadership means the process of improving actions of line managers and decision makersRead MoreInnovators Dna84615 Words   |  339 Pagesby e Innovator’s Dilemma and e Innovator’s Solution. Now e Innovator’s DNA shows where it all starts. is book gives you the fundamental building blocks for becoming more innovative and changing the world. One of the most important books to come out this year, and one that will remain pivotal reading for years to come.† Chairman and CEO, salesforce.com; author, Behind the Cloud â€Å" e Innovator’s DNA is the ‘how to’ manual to innovation, and to the fresh thinking that is the root of innovation

Superstition Superstition And Science - 1576 Words

A universally accepted part of our humanity that allows us to engage in a form of communication necessary to use our brains and imagination simultaneously. â€Å"Thales understood what happened and made use of the event to state the law of cause and effect perhaps, the most brilliant in insight of all time: for every physical effect, there is a physical cause. Causality abolishes superstition† (Park 31). Superstition and Science have created an interesting juxtaposition in life. Superstition is not based on reasoning, it is based on magic, culture, and support, in a time of uncertainty. CULTURE AND SUPERSTITION There are many different types of culture in today’s world. Superstition is a part of every culture regardless of what culture you†¦show more content†¦Do the fishermen really believe that? In most cases, no, but they are not willing to take the chance and defy the odds. In a similar case, Alex Fradera cited a â€Å"Famous chain letter that went through the journalistic community in the United States. Many knew that it was bunk, but they did not want to tempt fate by not copying the letter and sending it on† (3). Can we attribute the journalists forwarding the letter as not willing to defy the odds like the in the example of the fishermen? In Hong Kong, there is a wishing tree (a Banyan Tree). On the Chinese New Year oranges are pierced and threaded with string so that they can be thrown into the tree in hopes that you will have good luck. The higher in the tree you throw it the more likely you will have good luck. They also believe th at â€Å"The number 4 is unlucky therefore, buildings are not made with floors that end in 4 because it sounds like the word death in Cantonese† (Films Media Group, Superstitious Minds). Positive Superstition It is natural to believe in magic, after all we are taught this as children, think of Santa Clause or the Tooth Fairy. â€Å"A routine becomes superstitious when a particular action is given special, magical significance† (Vyse 177). The concept of positive superstition helps to reassure us. For those who believe in superstition, they believe it helps with the outcome of an event. As an example, a student chews gum to help calm theirShow MoreRelatedSuperstition Of Science, Religion, Harmful Superstition1312 Words   |  6 PagesSuperstition in the, â€Å"Joy Luck Club,† is a method used by the mothers to provide comfort and guidance to their daughters, or to scare the daughters into submission. In the book, many times do the mothers resort to using superstition to keep their daughters in line. For example, in page 164, Lena says,†Ã¢â‚¬  Aii, Lena,† she had said after that dinner so many years ago, â€Å"your future husband have one p ock mark for every rice you not finish.†Ã¢â‚¬  This of course scares Lena into finishing the rest of her riceRead MoreThe Theory Of Superstition And Science2050 Words   |  9 Pagesphysical cause. Perhaps this concept, â€Å"Causality abolishes superstition† (Park 31), is what leads us to entertain the thought that there may be a scientific reason for what happens. Superstition and Science have created an interesting juxtaposition in life. Superstition is not based on reasoning; it is based on magic, culture, and support, in a time of uncertainty. There are many types of culture in today’s world. 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Examples being: astrology, religion, luck, voodoo, ancient roman activities and prophecies. The major artifact science fights are superstitions due to science being logical as well as able to show linage between two events – superstitious activities cannot. They are used in everyday life by everyday people, whether it’s subconsciousRead MoreThe Elizabethan Era in England Essay1588 Words   |  7 Pages(Elizabethan Superstitions). Elizabeth ruled in a time of religious turmoil; both the Catholics and Protestants fought to be the official religion of England. (Elizabethan World View). Many people throughout England struggled to find the â€Å"correct† religion (Elizabethan World View). Religion was changing and so did science. During the late 1500’s science began to evolve; new ideas, concepts, and beliefs were starting to emerge (A Changing View). Magic was considered to be very similar to science in thisRead MoreSuperstitions : Superstition And Superstition1689 Words   |  7 PagesThere is a various amount of superstitions out in the world that people hear about, but what exactly makes a superstition? Is there a definition known throughout for One source says that they are â€Å"a belief or an action that is inconsistent with science and needs to be aimed at bringing good luck or avoiding bad luck† (â€Å"Superstitions: Why You Believe†). Superstitions themselves can range from any small action that someone does to help their chances. Whether it is a lucky pair of socks or avoidingRead MoreSuperstitions And Ghosts In The Elizabethan Era 1120 Words   |  5 PagesSuperstitions and Ghosts in the Elizabethan Era During the Elizabethan Era, many strange superstitions became common around Europe. Some of these are still evident in society today. Why do people think that black cats mean bad luck? 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Thesis Statement: In this essay I will uncover the history and origin of superstitions, common superstitions and what their meaning, and religion superstitions in todays society. Introduction A. Happy Birthday to you. Happy birthday to You. Happy Birthday Happy Birthday Happy

Volcano Free Essays

The evaporating of harmful gases, earthquakes, and some evidences from the manhole are the manifestations showed that an underground volcano was forming under the city. This means that there was already lava under the city and the ground cannot take the pressure anymore so it formed a volcano. The physical changes in the movie are the breaking of glasses from buildings, breaking of buildings, cracking of the ground, boiling of water from the pond, injured people, the melting of metal, and the falling down of some properties. We will write a custom essay sample on Volcano or any similar topic only for you Order Now The chemical changes are the burning of trees and people, formation of the volcano and its eruption, the ashfall, and the lava turning to rocks when mixed with water. These changes are driven by some factors in the environment such as the formation of gases underground, and the eruption of the volcano. The eruption affected the place by destroying buildings and properties, injuring people, loss of lives, and the panicking and crying of the citizens. I learned that we should always be alert, caring, trustworthy, and we should have teamwork and cooperation. We should be alert so that when disasters like this happen to our community, we’ll know what to do and we can evacuate safely. We should be trustworthy so that other people will believe us and we should trust one another. We should be caring and concerned to each other and other people. In disasters like this, we can do small heroic acts which can save lives of millions of people that means very big to them. We should do heroic acts not because we want to be recognized but because it came from our heart. Last but not the least, we should have teamwork and cooperation so that problems can be solved quickly and we can aim for success. How to cite Volcano, Essay examples

International Financial Reporting Standards free essay sample

How should NeedsSpace account for the two obligations noted as provisions in the lease agreement? ? Provision 1: â€Å"Lessor may require the lessee to perform general repairs and maintenance on the leased premises. † By entering the lease agreement, NeedsSpace (the lessee) becomes legally and contractually responsible for performing general repair and maintenance on the leased premises. Assuming that the lessee is required to make deposits to financially protect the lessor concerning the maintenance obligation by setting up a reserve, the guidance in ASC 840-10-05-9A through 840-10-05-9C states that the maintenance reserve shall be recognized as a deposit asset and reimbursed later when the required repair and maintenance is completed by the lessee. However, the provision in the lease agreement does not call upon the lessee to make deposits but simply requires the lessee to perform repair and maintenance on the leased premises. Alternative 1: Accrual Method Since there is a contractual liability for the lessee to perform general repair and maintenance, the maintenance requirement provision may be assumed as a present economic obligation, not just a future commitment. We will write a custom essay sample on International Financial Reporting Standards or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If the fair value estimate of future maintenance expense can be measured with sufficient reliability, the provision may lead to recognition of an accrued liability for the repair and maintenance performance obligation at the inception of the lease. The accrued liability for the repair and maintenance can be reversed when payment is made or liability is created through the performance of the required repair and maintenance. Alternative 2: Direct expense method Another way to treat this provision would be not to recognize at the inception of the lease but directly expense the costs when the required maintenance is performed. Regarding the accrual method in Alternative 1, ASC 360-15-25-5 prescribes that â€Å"the use of accrue-in-advance (accrual) method of accounting for planned maintenance activities is prohibited in annual and interim financial reporting periods. This is consistent to FASB’s opinion shown in FSP AUG Air-1, which concludes that planned maintenance activities does not meet the definition of liability, and accrual method should not be used to account for those maintenance activities. FASB’s reasoning implies that accrual is not allowed as long as the definition of liability is met, even though the demand of maintenance is highly expected from the past experiences and the maintenance is planned accordingly. Although the AUG Air-1 allows the use of capitalization method and direct expensing method in the Airline industry practices, the maintenance requirement provision in the lease agreement above would be qualified for direct expensing treatment only, since â€Å"general† repair and maintenance would be expected to maintain the usability of the leased premises but not to increase their useful lives nor to provide other future benefits. Unless there is positive future benefit involved, repair and maintenance expense shall not be capitalized. Recommendation The appropriate accounting treatment of the provision depends on whether it meets the definition of a liability. The maintenance requirement provision in the lease agreement simply asks for the performance of general repair and maintenance by the lessee. However, it still is uncertain whether the situation demands repair and maintenance would actually occur; and how much costs would be incurred. Based on these facts and circumstances, it seems that the provision does not meet the definition of a liability. According to the most recent Project Update of Conceptual Framework – Elements and Recognition (Phase B), a liability should be an â€Å"unconditional† economic obligation, but the repair and maintenance requirement by the provision may not be â€Å"unconditional† in that the required maintenance would be performed only when it’s needed. Consequently, Alternative 2 is recommended, and the required repair and maintenance costs shall be expensed when actually incurred. Comparison to IFRS In IFRS, the maintenance requirement provision in the lease agreement may be considered as a contingent liability. In IAS 37, a contingent liability is defined as â€Å"a present obligation that arises from past events but is not recognized because (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (2) the amount of the obligation cannot be measured with sufficient reliability. † Since the provision simply clarifies who is responsible for the repair and maintenance and not specifies the amount paid for the maintenance, the present obligation from the provision would not be recognized. A contingent liability under IFRS shall not be recognized but disclosed in the financial statements with a brief description of the nature, an estimate of financial effect, and an indication of the uncertainties involved. , and the possibility of an of contingent liability. ? Provision 2: â€Å"Lessor may require the lessee to remove all leasehold improvements such that the premise is reinstated to original condition. According to ASC 840-10-35-6, leasehold improvements in operating lease are capitalized and amortized over the shorter of (1) the useful life of the assets and (2) lease term, considering required lease periods and renewals. In the lease agreement above, no renewal option is provided; and the lease term of 10 years happens to be the same to the economic useful lives of the leasehold improvements. Therefore, the lessee’s expenditure for leasehold improvements should be capitalized and amortized over 10 years. Arguably, the fastest way to expense the costs related to this restoration requirement would be to treat the provision as a probable loss contingency situation with reasonably estimable loss amount. However, the lessee has neither the option to renew the lease nor the ability to negotiate for renewal. It means the loss from the removal of the leasehold improvements will certainly occur when the lease term expires in 10 years. In this vein, the restoration provision in the lease agreement may not be considered as a â€Å"contingency† situation. Although the amount of the obligation is less than certain, the amount is just an estimate, not a loss contingency with uncertainty regarding the realization of the loss itself per ASC 450-10-05-6. Accordingly, contingency treatment is ruled out in this case. Alternative 1: Asset retirement obligation method The lessee may consider that, due to the leasehold improvements removal provision in the lease agreement, a contractual obligation is created to restore the leased premise’s original condition when its lease term expires. Per ASC 410-25-25-4, this asset retirement obligation (ARO) should be recorded as a liability at its fair value when it is incurred and reasonably estimable. ASC 410-20-15-3(e) also prescribes that if conditional obligations of a lessee exist to perform a retirement activity in connection with leased property, the lessee shall account for the obligation as ARO unless it meet the definition of â€Å"either minimum lease payments or contingent rentals in paragraphs 840-10-25-4 through 25-7. Since the provision requires the performance of not the payment for – restoration to the original condition, it may not be included in the minimum lease payments. Consequently, the restoration requirement provision in the agreement may be accounted as ARO by the lessee. If the provision is considered as ARO, the fair value of a liability for ARO shall be recognized by increasing the carrying amount of the capitalized leasehold improvements per ASC 410-20-25-5. When the carrying amount of ARO changes after initial measurement or the related expense is made, they should be shown as an operating expense in the income statements per ASC 410-20-45-1. In addition, ASC 410-20-50 asks the lessee to make the following disclosures: * General description of ARO related to the leasehold improvements * Reconciliation of carrying amounts whenever there is a significant change in the components of (1) liability incurred, (2) liability settled, (3) accretion expense, and (4) revision in estimated cash flow. Alternative 2: Direct expense method Instead of recognizing as a liability, the lessee may consider the restoration cost as an expense to finish up the lease contract. If the lessee is allowed to pay the costs for removing its leasehold improvements to the lessor at the end of the lease term, the payment may be considered as executory costs, which happen to be incurred at the end of the operating lease. Executory costs, as indirectly defined in ASC 840-10-25-5, include costs such as insurance and maintenance expenses; and are normally recognized when incurred. Similarly, the costs to remove the leasehold improvements may be expensed when incurred at the end of the lease term. Recommendation Between the two alternative accounting treatment options above, ARO approach in Alternative 1 is recommended. Restoration requirement in the provision meets all the recognition criteria in SFAC No. 5 in that the provision in the lease agreement does create a legal obligation and a reliable measurement of the liability is attainable. Although the costs to be paid in the future related to the restoration would not be a fixed amount, it does not prevent per ASC 410-20-55-14 to determine the reasonable estimate of fair value for ARO. Therefore, the lessee shall recognize the ARO at the inception of the lease and amortize the restoration costs over the lease term. Comparison to IFRS In IFRS, the obligation to remove the leasehold improvements is referred as â€Å"decommissioning, restoration and similar liabilities† in IFRIC Interpretation 1. Similar to the way ARO increases the carrying amount of the related leasehold improvements, Subparagraph 16(c) of IAS 16 requires that initial estimate of restoration cost is included in the cost of the property, plant, and equipment item (assuming that the property is not used in the process of producing inventory). Consistent to the use of fair value in ARO to reflect the uncertainties in timing and amount of the liability, IAS 37 requires that the present value (if time value of money effect is material) of â€Å"the best estimate† is used to measure the restoration provision. Also, the carrying amount of the provision, including its reconciliation between beginning and ending balance, should be disclosed.