alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
<PAGE>   1
EXHIBIT 18

                               HECHINGER COMPANY
                LETTER REGARDING CHANGE IN ACCOUNTING PRINCIPLE

Hechinger Company
1801 McCormick Drive
Largo, MD  20774

January 8, 1999


Ladies and Gentlemen:

We have audited the consolidated balance sheets of Hechinger Company and
subsidiaries (a wholly-owned subsidiary of Centers Holdings, Inc.) as of October
3, 1998 and September 27, 1997, and the related consolidated statements of
operations, stockholders' equity, and cash flows for the year ended October 3,
1998 and the 34 weeks ended September 27, 1997, and have reported thereon under
date of January 8, 1999.

The aforementioned consolidated financial statements and our audit report
thereon are included in the Company's annual report on Form 10-K for the year
ended October 3, 1998. As stated in Note 1 to the financial statements, during
the quarter ended October 3, 1998, the Company changed its method of applying
the LIFO accounting method for inventories of its Hechinger/Home Quarters stores
to the retail method. The Company believes it is preferable to utilize the same
method of accounting for all of its inventories. The inventory of the Company's
161 Builder's Square stores which was acquired September 26, 1997, and which
represented approximately 60% of consolidated inventories as of October 3, 1998
and September 27, 1997, is stated at the lower of LIFO cost or market, using the
retail inventory method (i.e. "retail LIFO"). The inventory of the Company's
existing 110 Hechinger/Home Quarters stores, which represented approximately 40%
of consolidated inventories as of October 3, 1998 and September 27, 1997, was
previously stated at the lower of LIFO cost or market (i.e. the retail inventory
method was not utilized). The Company believes that utilizing the retail method
of accounting for inventories is consistent with the accounting method utilized
by a number of retailers, including the Company's largest competitor. The
Company also desired to utilize the same accounting method for financial
reporting and income tax purposes. Effective for the year ended October 3, 1998,
the Company elected to use the retail LIFO method of accounting for inventories
of its Hechinger/Home Quarters stores for income tax purposes. In accordance
with your request, we have reviewed and discussed with Company officials the
circumstances and business judgment and planning upon which the decision to make
this change in the method of accounting was based.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of Hechinger
Company's compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

Very truly yours,

KPMG LLP
#### The People of the State of New York, Respondent, v. Great Atlantic & Pacific Tea Company, Appellant.

Ho opinion. Present—Close, P. J., Hagarty, Carswell, Taylor and Lewis, JJ.
# Official Journal C 190/4 Au

| | ISSN 1725-2423 |
| --- | --- |
| Official Journal
  of the European Union | C 190 |
| | |
| English edition | Information and Notices | Volume 484 August 2005 |

ISSN 1725-2423

Official Journal

of the European Union

C 190

English edition

Information and Notices

Volume 484 August 2005

---

| Notice No | Contents | page |
| --- | --- | --- |
| | I   Information |
| | Commission |
| 2005/C 190/1 | Euro exchange rates | 1 |
| 2005/C 190/2 | Commission opinion of 3 August 2005 concerning the modified plan for the disposal of radioactive waste at the Aube Storage Centre located in France, in accordance with Article 37 of the Euratom Treaty | 2 |
| 2005/C 190/3 | EMAS — The Eco-Management and Audit Scheme — List of registered sites in Norway in accordance with Regulation (EC) No 761/2001 of the European Parliament and of the Council of 19 March 2001 | 3 |
| 2005/C 190/4 | Commission opinion of 3 August 2005 concerning the modified plan for the disposal of radioactive waste at the TU5 Facility on the COGEMA Pierrelatte site in France, in accordance with Article 37 of the Euratom Treaty | 6 |
| 2005/C 190/5 | Acknowledgement of receipt of complaint No 2005/4347 — SG(2005)A/4763 | 7 |
| 2005/C 190/6 | Authorisation for State aid pursuant to Articles 87 and 88 of the EC Treaty — Cases where the Commission raises no objections | 8 |
| 2005/C 190/7 | Information procedure — Technical rules (1) | 11 |
| 2005/C 190/8 | COM documents other than legislative proposals adopted by the Commission | 19 |

Notice No

Contents

page

I   Information

Commission

2005/C 190/1

Euro exchange rates

1

2005/C 190/2

Commission opinion of 3 August 2005 concerning the modified plan for the disposal of radioactive waste at the Aube Storage Centre located in France, in accordance with Article 37 of the Euratom Treaty

2

2005/C 190/3

EMAS — The Eco-Management and Audit Scheme — List of registered sites in Norway in accordance with Regulation (EC) No 761/2001 of the European Parliament and of the Council of 19 March 2001

3

2005/C 190/4

Commission opinion of 3 August 2005 concerning the modified plan for the disposal of radioactive waste at the TU5 Facility on the COGEMA Pierrelatte site in France, in accordance with Article 37 of the Euratom Treaty

6

2005/C 190/5

Acknowledgement of receipt of complaint No 2005/4347 — SG(2005)A/4763

7

2005/C 190/6

Authorisation for State aid pursuant to Articles 87 and 88 of the EC Treaty — Cases where the Commission raises no objections

8

2005/C 190/7

Information procedure — Technical rules (1)

11

2005/C 190/8

COM documents other than legislative proposals adopted by the Commission

19

---

| | |
| --- | --- |
| | (1)   Text with EEA relevance |

---

(1)   Text with EEA relevance

1

| EN | |
| --- | --- |

EN
Document headings vary by document type but may contain
                    the following: the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
                      the document amends, proposes to amend, or is directly
                      related to
the agency docket number / agency internal file number
the RIN which identifies each regulatory action listed in
                      the Unified Agenda of Federal Regulatory and Deregulatory
                      Actions See the
                    Document Drafting Handbook
                    for more details.
 Small Business Administration [Disaster Declaration #12492 and #12493]
 AGENCY: U.S. Small Business Administration.
 ACTION: Notice.
 SUMMARY: This is a notice of an Administrative declaration of a disaster for the State of OHIO dated 03/18/2011. *Incident:*
                         Severe Storms and Flooding. *Incident Period:*
                         02/27/2011 through 03/08/2011. *Effective Date:*
                         03/18/2011. *Physical Loan Application Deadline Date:*
                         05/17/2011. *Economic Injury (EIDL) Loan Application Deadline Date:*
                         12/19/2011.
 ADDRESSES: Submit completed loan applications to: U.S. Small Business Administration, Processing and Disbursement Center, 14925 Kingsport Road, Fort Worth, TX 76155.
 FOR FURTHER INFORMATION CONTACT: A Escobar, Office of Disaster Assistance, U.S. Small Business Administration, 409 3rd Street, SW., Suite 6050, Washington, DC 20416.


SUPPLEMENTARY INFORMATION: Notice is hereby given that as a result of the Administrator's disaster declaration, applications for disaster loans may be filed at the address listed above or other locally announced locations. The following areas have been determined to be adversely affected by the disaster: *Primary Counties:*
                     Auglaize, Marion. *Contiguous Counties:*
                     Ohio: Allen, Crawford, Darke, Delaware, Hardin, Logan, Mercer, Morrow, Shelby, Union, Van Wert, and Wyandot. The Interest Rates are: PercentFor Physical Damage:Homeowners With Credit Available Elsewhere
5.125Homeowners Without Credit Available Elsewhere
2.563Businesses With Credit Available Elsewhere
6.000Businesses Without Credit Available Elsewhere
4.000Non-Profit Organizations With Credit Available Elsewhere
3.250Non-Profit Organizations Without Credit Available Elsewhere
3.000For Economic Injury:Businesses & Small Agricultural Cooperatives Without Credit Available Elsewhere
4.000Non-Profit Organizations Without Credit Available Elsewhere
3.000
 The number assigned to this disaster for physical damage is 12492 6 and for economic injury is 12493 0. The State which received an EIDL Declaration # is Ohio. (Catalog of Federal Domestic Assistance Numbers 59002 and 59008) Dated: March 18, 2011. Karen G. Mills, Administrator.


[FR Doc. 2011-7063 Filed 3-24-11; 8:45 am] BILLING CODE 8025-01-P
[GTC TELECOM CORP. LETTERHEAD]

                                                 December 27, 1999


Dear Martin:


This letter confirms our understanding that you are to be issued 16,575 shares
of GTC Telecom common stock with registration rights.  These shares are issued
to you, in lieu of cash, as payment against $30,000 for services provided in
marketing on behalf of GTC.

Please sign this letter confirming your understanding of the agreement.

Sincerely,


Eric Clemons
/s/ Eric Clemons                                   /s/ Martin Williams
COO                                                Martin Williams
GTC Telecom
#### Mania Hyman, Appellant, *v.*Lent & Lerner, Inc., Respondent.

First Department,

June 4, 1943.

*264
      *Louis Zimmerman*for appellant.

*George J. Stacy*for respondent.

*Per Curiam.*

Plaintiff was injured when the door of the rear compartment in defendant’s automobile was permitted to fall upon her head as she was examining merchandise which was in said compartment and offered for sale. The automobile was in charge of defendant’s driver, Rosenberg, who had permitted one Rosenthal, a volunteer, to ride with him. Rosenthal opened the door to the rear compartment in Rosenberg’s presence and at Rosenberg’s direction.

The evidence warranted a finding by the jury that there was negligence in that the door was permitted to fall because it was not properly fastened.

Aside from the question as to whether defendant was bound by Rosenthal’s acts, we think that the evidence warranted a finding that Rosenberg, defendant’s driver, was careless in not seeing that the door was properly fastened by Rosenthal.

The trial court charged the jury that, even though Rosenberg had requested Rosenthal to aid him, the latter’s acts would not bind the defendant unless it had knowledge or acquiesced therein. There was no evidence in the case to sustain a finding of knowledge or acquiescence by the defendant.

Therefore, while the verdict was properly set aside, it was improper to dismiss the complaint. A new trial should have been ordered.

The judgment should be reversed and a new trial ordered, with costs to the appellant to abide the event.

Martin, *P. J.,*Townley, Dore, Cohn and Callahan, JJ., concur.

Judgment unanimously reversed and a new trial ordered, with costs to the appellant to abide the event.
### Geology of the Dodgeville and Mineral Point quadrangles, Wisconsin

By: John W. Allingham

                            https://doi.org/10.3133/b1123D

#### Links

- More information:  **National Geologic Map Database Index Page**                            (html)
-                                                                                                                             Document:                                                                                                                                                                                                                                                  **Report**                                                                                                     (7310 pdf)                                                                                                                                     
- Plates:                               - **Plate 12**                            (5444 pdf)                        
  - **Plate 13**                            (5377 pdf)                        
  - **Plate 14**                            (816 pdf)                        
  - **Plate 15**                            (566 pdf)                        
  - **Plate 16**                            (154 pdf)                        
  - **Plate 17**                            (233 pdf)                        
  - **Plate 18**                            (1866 pdf) 
- Superseded Publications:
                                        Geologic map of the Mineral Point quadrangle, Wisconsin(1958)                                    

                                        Geologic map of the Dodgeville quadrangle, Wisconsin(1958)                                    

- Download citation as:  RIS                         |                         Dublin                            Core

#### Abstract

Part or all of this report is presented in Portable Document Format                        (PDF). For best results viewing and printing PDF documents, it is recommended that you download                        the documents to your computer and open them with Adobe Reader. PDF documents opened from your                        browser may not display or print as intended. Download the latest version of Adobe Reader, free of charge. More information                        about viewing, downloading, and printing report files can be found at the common download problems FAQ.
* Pursuant to 5 TH C IR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5 TH C IR. R. 47.5.4. 

### IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 07-50190 Conference Calendar UNITED STATES OF AMERICA Plaintiff-Appellee v. AMADOR FRAIRE-GONZALEZ Defendant-Appellant

Appeal from the United States District Court for the Western District of Texas USDC No. 3:06-CR-1701-ALL Before KING, BARKSDALE, and DENNIS, Circuit Judges. PER CURIAM: * Appealing the Judgment in a Criminal Case, Amador Fraire-Gonzalez raises arguments that areforeclosed by Almendarez-Torresv. United States, 523 U.S. 224, 235 (1998), which held that 8 U.S.C. § 1326(b)(2) is a penalty provision and not a separate criminal offense. U nited Statesv. Pineda-Arrellano, 492 F.3d 624, 625 (5th Cir. 2007), petition for cert. filed (Aug. 28, 2007) (No. 07-6202). The United States Court of Appeals

Fifth Circuit 

### F I L E D November 8, 2007 Charles R. Fulbruge III ClerkNo. 07-50190

2 Government’s motion for summary affirmance is GRANTED, and thejudgment of the district court is AFFIRMED.
[Federal Register Volume 76, Number 53 (Friday, March 18, 2011)]
[Notices]
[Page 15047]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-6228]


-----------------------------------------------------------------------

DEPARTMENT OF TRANSPORTATION

Surface Transportation Board

[Docket No. FD 35475]


Port of Ivory, LLC--Operation Exemption--Line of Railroad in 
Tulare County, CA

    Port of Ivory, LLC (Port), a limited liability company and 
noncarrier, has filed a verified notice of exemption under 49 CFR 
1150.31 to operate about 1,500 track feet of existing railroad trackage 
inside an existing industrial facility it owns in Tulare County, 
California. The current rail facilities on Port's property consist of 2 
sidings that connect with a rail line operated by the San Joaquin 
Valley Railroad Company (SJVR) at a point known as Ivory (milepost 
232.3 on SJVR's Exeter Subdivision).\1\ Port currently conducts 
operations as a private switching carrier to at least 2 customers 
located inside its facility, but now wishes to convert its operations 
to common carrier rail service. Port states that, upon receipt of the 
requested exemption, it intends to reconstruct and upgrade the existing 
trackage and extend it as indicated on the map attached to its notice.
---------------------------------------------------------------------------

    \1\ Port states that, because its track is located inside an 
industrial facility, it has no mileposts.
---------------------------------------------------------------------------

    Port states that it intends to consummate the transaction 30 days 
after the exemption was filed, which will be April 3, 2011, the 
effective date of the exemption.
    Port certifies that its projected revenues as a result of this 
transaction will not result in Port becoming a Class I or Class II rail 
carrier and further certifies that its projected annual revenue will 
not exceed $5 million.
    If the verified notice contains false or misleading information, 
the exemption is void ab initio. Petitions to revoke the exemption 
under 49 U.S.C. 10502(d) may be filed at any time. The filing of a 
petition to revoke will not automatically stay the effectiveness of the 
exemption. Stay petitions must be filed no later than March 25, 2011 
(at least 7 days before the exemption becomes effective).
    An original and 10 copies of all pleadings, referring to Docket No. 
FD 35475, must be filed with the Surface Transportation Board, 395 E 
Street, SW., Washington, DC 20423-0001. In addition, a copy of each 
pleading must be served on John D. Heffner, John D. Heffner, PLLC, 1750 
K Street, NW., Suite 200, Washington, DC 20006.
    Board decisions and notices are available on our Web site at http://www.stb.dot.gov.

    Decided: March 14, 2011.

    By the Board, Rachel D. Campbell, Director, Office of 
Proceedings.
Jeffrey Herzig,
Clearance Clerk.
[FR Doc. 2011-6228 Filed 3-17-11; 8:45 am]
BILLING CODE 4915-01-P
# OHSS | Office of Homeland Security Statistics

# Estimates of the Unauthorized Immigrant Population Residing in the United States

The reports below provide estimates of the size of the unauthorized immigrant population residing in the United States by period of entry, region and country of origin, state of residence, age, and sex. The unauthorized resident immigrant population is defined as all foreign-born non-citizens who are not legal residents. Most unauthorized residents either entered the United States without inspection or were admitted temporarily and stayed past the date they were required to leave. Unauthorized immigrants applying for adjustment to LPR status under the Immigration and Nationality Act (INA) are unauthorized until they have been granted lawful permanent residence, even though they may have been authorized to work. Persons who are beneficiaries of Temporary Protected Status (TPS)—an estimated several hundred thousand—are not technically unauthorized but were excluded from the legally resident immigrant population because data are unavailable in sufficient detail to estimate this population.

## Download Data

**Data Category:**

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### §579e. Forest service budget restructure

(a) The Secretary of Agriculture shall establish the 'Forest Service Operations' account not later than October 1, 2020, for the necessary expenses of the Forest Service: (1) for the base salary and expenses of employees in the Chief's Office, the Work Environment and Performance Office, the Business Operations Deputy Area, and the Chief Financial Officer's Office to carry out administrative and general management support functions; (2) for the costs of facility maintenance, repairs, and leases for buildings and sites; (3) for the costs of utility and communication expenses, business services, and information technology, including cybersecurity requirements; and (4) for such other administrative support function expenses necessary for the operation of the Forest Service.

(b) Subsequent to the establishment of the account under subsection (a), the Secretary of Agriculture may execute appropriations of the Department for fiscal year 2021 as provided pursuant to such subsection, including any continuing appropriations made available for fiscal year 2021 before enactment of a regular appropriations Act.

(c) Notwithstanding any other provision of law, the Secretary of Agriculture may transfer any unobligated balances made available to the Forest Service by this or prior appropriations Acts to the account established under subsection (a) to carry out such subsection, and shall notify the Committees on Appropriations of the Senate and the House of Representatives within 5 days of such transfer: Provided, That no amounts may be transferred from amounts that were made available for wildfire suppression operations pursuant to section 901(b)(2)(F) of title 2.

(d)(1) Not later than November 1, 2020, the Secretary of Agriculture shall establish the preliminary baseline for application of transfer authorities and submit the report specified in paragraph (2) to the Committees on Appropriations for the Senate and the House of Representatives.

(2) The report required in this subsection shall include—

(A) a delineation of the amount and account of each transfer made pursuant to subsection (b) or (c);

(B) a table for each appropriation with a separate column to display the fiscal year 2020 enacted levels, adjustments made by Congress, adjustments due to enacted rescissions, if appropriate, and adjustments made pursuant to the transfer authority in subsection (b) or (c), and the resulting fiscal year level;

(C) a delineation in the table for each appropriation, adjusted as described in paragraph (2), both by budget activity and program, project, and activity as detailed in the Budget Appendix; and

(D) an identification of funds directed for a specific activity.

(Pub. L. 116–94, div. D, title IV, §435, Dec. 20, 2019, 133 Stat. 2750.)
### §594a. Repealed. Pub. L. 95–313, §16(a)(2), formerly §13(a)(2), July 1, 1978, 92 Stat. 374; renumbered §16(a)(2), Pub. L. 101–624, title XII, §1215(1), Nov. 28, 1990, 104 Stat. 3525

Section, act Apr. 26, 1940, ch. 159, 54 Stat. 168, set forth provisions relating to white-pine blister rust control by the Secretary of Agriculture, and local authorities.

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date of Repeal

Repeal effective Oct. 1, 1978, see section 17 of Pub. L. 95–313, set out as an Effective Date note under section 2101 of this title.