Medieval Half-Timbered Construction

Medieval Half-Timbered Construction Half-timbering is a method of building wood outline structures with the basic lumbers uncovered. This medieval strategy for development is called lumber surrounding. A half-wooded structure wears its wood outline on its sleeve, in a manner of speaking. The wooden divider confining - studs, cross pillars, and supports - are presented to the outside, and the spaces between the wooden lumbers are loaded up with mortar, block, or stone. Initially a typical kind of building strategy in the sixteenth century, half-timbering has gotten ornamental and non-basic in plans for todays homes. A genuine case of a genuine half-wooded structure from the sixteenth century is the Tudor-time villa known as meager Moreton Hall (c. 1550) in Cheshire, United Kingdom. In the United States, a Tudor-style home is actually a Tudor Revival, which basically investigates half-timbering as opposed to uncovering the auxiliary wooden bars on the outside veneer or the inside dividers. A notable case of this impact is the Nathan G. Moore house in Oak Park, Illinois. It is the house Frank Lloyd Wright abhorred, despite the fact that the youthful planner himself structured this conventional Tudor-affected American estate home in 1895. For what reason did Wright despise it? Albeit Tudor Revival was mainstream, the house that Wright truly needed to take a shot at was his own unique plan, a test current home that got known as the Prairie Style. His customer, be that as it may, needed a customarily noble structure of the world class. Tudor Revival styles were incredibly well known to a specific upper-white collar class area of the American populace from the late nineteenth and mid twentieth hundreds of years. Definition The recognizable half-wooded was utilized casually to mean lumber surrounded development in the Middle Ages. For economy, round and hollow logs were sliced down the middle, so one log could be utilized for (at least two) posts. The shaved side was generally on the outside and everybody realized that it generally will be a large portion of the wood. The Dictionary of Architecture and Construction characterizes half-wooded along these lines: Unmistakable of structures of the sixteenth and seventeenth penny. which were worked with solid lumber establishments, supports, knees, and studs, and whose dividers were filled in with mortar or stone work materials, for example, block. Development Method After 1400 A.D., numerous European houses were brick work on the main floor and half-wooded on the upper floors. This plan was initially practical - not exclusively was the primary floor apparently progressively shielded from groups of raiders yet like todays establishments a stone work base could well help tall wooden structures. Its a structure model that proceeds with todays recovery styles. In the United States, settlers carried these European structure techniques with them, yet the unforgiving winters made half-wooded development unfeasible. The wood extended and contracted significantly, and the mortar and brick work filling between the lumbers couldn't keep unconscious drafts. Provincial developers started to cover outside dividers with wood clapboards or stone work. The Look Half-timbering was a famous European development strategy close to the furthest limit of the Middle Ages and into the rule of the Tudors. What we consider as Tudor engineering frequently has the half-wooded look. A few creators have picked the word Elizabethan to portray half-wooded structures. In any case, during the late 1800s, it got trendy to impersonate Medieval structure strategies. A Tudor Revival house communicated American achievement, riches, and respect. Lumbers were applied to outside divider surfaces as beautification. Bogus half-timbering turned into a famous kind of ornamentation in numerous nineteenth and twentieth-century house styles, including Queen Anne, Victorian Stick, Swiss Chalet, Medieval Revival (Tudor Revival), and, every so often, on present day Neotraditional houses and business structures. Models Until the genuinely ongoing development of fast transportation, for example, the cargo train, structures were built with neighborhood materials. In regions of the world that are normally forested, homes made of wood overwhelmed the scene. Our statement lumber originates from Germanic words meaning wood and wood structure. Consider yourself in a land loaded up with trees - todays Germany, Scandinavia, Great Britain, Switzerland, the sloping locale of Eastern France - and afterward consider how you can utilize those trees to assemble a house for your family. At the point when you chop down each tree, you may shout Timber! to caution individuals of its looming fall. At the point when you set up them to make a house, you can pile them up on a level plane like a log lodge or you can stack them vertically, similar to a barricade fence. The third method of utilizing wood to develop a house is to fabricate a crude cabin - utilize the wood to construct a casing and afterward put protecting materials in the middle of the edge. How much and what sorts of material you use will rely upon how unforgiving the climate is the place you are building. All through Europe, vacationers run to urban areas and towns that succeeded during the Middle Ages. Inside the Old Town territories, unique half-wooded engineering has been reestablished and kept up. In France, for instance, towns like Strasbourg close to the German outskirt and Troyes, around 100 miles southeast of Paris, have brilliant instances of this medieval structure. In Germany, Old Town Quedlinburg and the notable town of Goslar are both UNESCO Heritage Site. Surprisingly, Goslar is refered to not for its medieval design yet for its mining and water the executives rehearses that go back to the Middle Ages. Maybe generally prominent to the American vacationer are the English towns of Chester and York, two urban communities in northern England. In spite of their Roman starting points, York and Chester have gained notoriety for beingâ quintessentially British as a result of the some half-wooded homes. In like manner, Shakespeares origination and Anne Hathaways Cottage in Stratford-upon-Avon are notable half-wooded houses in the United Kingdom. The essayist William Shakespeare lived from 1564 until 1616, such a large number of the structures related with the renowned dramatist are half-wooded styles from the Tudor time. Sources Word reference of Architecture and Construction, Cyril M. Harris, ed., McGraw-Hill, 1975, p. 241Architecture through the Ages by Professor Talbot Hamlin, FAIA, Putnam, Revised 1953American House Styles: A Concise Guide by John Milnes Baker, AIA, Norton, 1994, p. 100

Humouring the reader Free Essays

It Isn’t the mother of all fights for pregnant ladies Confusion rules inside our general public as pregnant women’s minds are Influenced by media, doctor’s requests and desires. â€Å"Be calm. It Isn’t the mother of all fights for pregnant women†, a dust piece by creator Rite Panel was distributed on the 1 twelfth of May 2014 In the Herald Sun. We will compose a custom article test on Humoring the peruser or on the other hand any comparative subject just for you Request Now Direct yet educational In tone, Panel declares that pregnant ladies ought to resist the changing and problematic exhortation of specialists and should restrict substance use for their ‘unborn child’. Accentuating on her position against pregnant ladies expending liquor, Panic outlines the vagueness of anticipating ladies when confronted with liquor. The closer view impersonating a genuine sky speaks to serenity, negating the desolate issue and recommending that there is a harmony between the enticements of liquor while expecting and making the best decision for your youngster. Frenzy deliberately utilizes a straight-on point to direct to the crowd that fairness Is unmistakable inside this issue. Frenzy likewise embeds a hand cap Is tilted upwards looking like a tick’ at the same time signaling rebellion, meaning vulnerability. In addition, the cleverness feature expressly declares a joke, humoring the peruser, at the same time Informing them with the candid tonal move. Receiving the tone of an offended spectator, Panel advances to the reader’s sympathy and humankind â€Å"an eager women’s diet, practice propensities, feelings of anxiety and birth plan all become a matter of open debates†, to endeavor to light an awareness of other's expectations to secure and help anticipating moms. Contending that there are â€Å"long-term consequences† on pregnant women’s wellbeing, the derisive language of â€Å"potentially devastating† and mocking â€Å"useful opinions† further recommends society is unconscious of the issues that is nearby with substance use while expecting, and is a type of assault on the reader’s. Elevating her disturbance, Panic embeds mockery when utilizing informal language â€Å"disturbing tidbits† and â€Å"bullied fatty’, Shepherding perusers to recognize her Inclusive’ endeavor to appear to be proficient In the creating scene. The most effective method to refer to Humoring the peruser, Papers

Free Essays on Pioneers Of Western Civilization

Western progress has various pioneers that helped structure the way of life to what it is today. A wide range of human advancements, for example, trackers and assembles, old Egyptians, and Sumerians added to western development. Without these various human advancements contributing, society would not be the place it is today. These developments of man contributed rural methods, laws with power, apparatuses, composing, arithmetic and religion. The main civic establishments were trackers and gatherers who meandered the terrains in urgent need of nourishment and materials. In the long run humankind would create strategies for developing nourishment, so they would not need to meander around roaming. The main progress to create rural procedures was the Neolithic social orders. By moving to farming matched with progresses in stone instrument innovation, brought the advancement of more prominent exactness. When trainings had occurred, individuals could move to regions where these plants and creatures didn't happen normally. The development of ceramics likewise empowered individuals to store surplus nourishments and fluids, and to ship them, just as to cook agrarian items were hard to eat. Additionally crops required steady consideration from planting to reap, so Neolithic ranchers constructed changeless abodes. The ranchers additionally fabricated little two-man roundabout hovels and bunched in bunches around a focal stockpiling place. Later individuals manufactured square and rectangular family measured house with singular stockpiling spots and walled in areas to house domesticated animals. Neolithic towns would in general act naturally adequate. The Ancient Egyptians acquired a culture that was one of a kind from numerous others of that specific time. At the point when individuals think about the Egyptian, they think about the pyramids, the sphinx, and the pharaohs. Numerous individuals don't understand the commitments the antiquated Egyptians made to western human advancement. They contributed through the laws and guidelines, which looked after society. The Egyptian individuals accepted that their... Free Essays on Pioneers Of Western Civilization Free Essays on Pioneers Of Western Civilization Western human advancement has various pioneers that helped structure the way of life to what it is today. A wide range of developments, for example, trackers and assembles, old Egyptians, and Sumerians added to western human advancement. Without these various civic establishments contributing, society would not be the place it is today. These human advancements of man contributed rural methods, laws with power, apparatuses, composing, arithmetic and religion. The principal civic establishments were trackers and gatherers who meandered the grounds in urgent need of nourishment and materials. In the end humankind would create strategies for developing nourishment, so they would not need to meander around itinerant. The principal human progress to create agrarian procedures was the Neolithic social orders. By moving to farming corresponded with propels in stone apparatus innovation, brought the advancement of more noteworthy accuracy. When trainings had occurred, individuals could move to zones where these plants and creatures didn't happen normally. The innovation of earthenware additionally empowered individuals to store surplus nourishments and fluids, and to move them, just as to cook agrarian items were hard to eat. Additionally crops required steady consideration from planting to reap, so Neolithic ranchers manufactured changeless homes. The ranchers additionally constructed little two-man roundabout cabins and bunched in bunches aroun d a focal stockpiling place. Later individuals manufactured square and rectangular family measured house with singular stockpiling spots and walled in areas to house domesticated animals. Neolithic towns would in general act naturally adequate. The Ancient Egyptians acquired a culture that was remarkable from numerous others of that specific time. At the point when individuals think about the Egyptian, they think about the pyramids, the sphinx, and the pharaohs. Numerous individuals don't understand the commitments the antiquated Egyptians made to western human progress. They contributed through the laws and guidelines, which looked after society. The Egyptian individuals accepted that their...

The Insider Secret on Stress Essay Topics Uncovered

The Insider Secret on Stress Essay Topics Uncovered Hearsay, Deception and Stress Essay Topics Take a while to write down what you have to do to complete that task. Write about a problem you have or wish to solve. You might feel sad or depressed and when you attempt to consider a means to repair your problems you go blank. In the same way as any other problem, step one is definitely to acknowledge it. Everyone deviates during precisely what's usually traumatic or simply everything that isn't likely. Do everything you can to receive a solid 79 hours of sleep a night making sleep a priority will pay you back in dividends in regards to long-term wellbeing and vitality. Such children are almost always anxious and worried of where and how they are going to get money. Even walking 30 minutes per day can help melt the strain and it makes a true difference in regards to your microbial wellness! This kind of attitude can develop an enormous amount of stress. The correct eating habits are very important. For those who have signals of stress very frequently, it is far better to do something about it so you may enhance your quality of life. There are two kinds of stress, we've got acute tension and chronic stress. Just about everyone has some kind of stress. There are positive steps which you are able to take to lower the quantity of stress which you are feeling. Stress which takes a lengthy time is helpful for body. By understanding stress levels, folks can't only find out more about themselves, they're also able to learn to succeed. Stress is a term most individuals are all too acquainted with. More frequently than not, other folks are the cause of a person's stress. Individuals that are stress sensitive or have experienced trauma might actually find deep breathing stressful, particularly if it feels forced. Stress management can be challenging and confusing since there are various forms of stress. Treating stress Treatment for stress consists of many distinct approaches and strategies. Some also think that Stress Acupuncture in London is an efficacious way to curb the consequences of stress. Chronic stress disrupts just about any system in our entire body. Stress is among the biggest psychological triggers of physiological changes within the body. It's evident that stress is truly part of our life. On the flip side, stress can cause us significant issues. Therefore, you can begin to see more clearly how stress is vital and necessary in some specific conditions. Rather than convincing the reader with just one answer to the essay question, an exploratory essay intends to look at unique opinions of solving a specific issue. Colleges can tell whenever your essay is only a form essay. Differences in the level and duration of stress exposure could cause people's bodies to reply in various ways. In conclusion, it has an advantages and disadvantages. In reality, the reason for stress can come from several things like the easy presence of uncertainty regarding an upcoming event. Now on the tactical front, there are lots of great advice on how to lessen stress on a day to day basis on the web. In the world today, the recognized fact concerning stress was rejected on account of the recent studies. For the whole summer, my anxiety grew astronomically with each commute. The 2nd psychosocial stressor explained in the write-up is the sensation of uncontrollability. Speaking about your social anxiety to a close peer, or merely using communication to repair a nutritious relationship are manners in which you can relieve some stresses.

Robert Stevenson Essay - 1629 Words

Robert Louis Stevenson began writing during the Victorian era. His style was unlike anyone elseamp;#8217;s and his stories are still popular today. Robert Louis Stevenson was an author of many classic novels and his literary success became popular when he wrote the mystery called The Strange Case of Dr. Jekyll and Mr. Hyde. Robert Louis Stevenson wrote The Strange Case of Dr. Jekyll and Mr. Hyde in 1886 at the young age of thirty-six. He was born on November 13, 1850 in Edinburgh, Scotland. His father Thomas, was a builder of lighthouses. His mother Margaret came from a family of lawyers and church ministers. Robert chose not to follow in either of his parentamp;#8217;s footsteps. Instead, writing became his passion.†¦show more content†¦Stevenson had many good friends who were influential in his life. Sidney Colvin was a critic and a mentor to Stevenson and would review his works with praise. Colvin reviewed Stevensonamp;#8217;s book, An Inland Voyage, in 1878, and claimed the author is a amp;#8220; brilliant and entertaining writer; with amp;#8220;both gifts and promise,; as cited by Harris and Fitzgerald in Nineteenth- Century Literature Criticism, (386-387). Henry James was truly Stevensonamp;#8217;s closest friend and admirer, as stated in a critical essay written in 1887 by James, where h e defends Stevensonamp;#8217;s writing from Mr. Archer. James says, amp;#8220;Mr. Stevensonamp;#8217;s jauntiness is essential to his genius.; ( Harris, Laurie amp; Fitzgerald, Shelia; Nineteenth Century Literature Criticism, 401-403). Though critics praised Stevenson for his works, his books did not support him financially, until he wrote The Strange Case of Dr. Jekyll and Mr. Hyde. While in California, Stevenson became ill and his father would send him money. He helped support Stevenson until his success of The Strange Case of Dr. Jekyll and Mr. Hyde, This success gave him a contract with Charles Scribneramp;#8217;s Sonamp;#8217;s in 1887, (Encyclopedia Britannica 240). That same year his father died leaving Stevenson his inheritance. He used the money to finance a trip to Samoa to better his health. In later years, he and his wife built their own home onShow MoreRelated`` Requiem `` By Robert Louis Stevenson Essay1534 Words   |  7 Pagesthink of when one brings up Robert Louis Stevenson? Perhaps his great works, Treasure Island or Dr. Jekyll and Mr. Hyde. Maybe his successful and adventurous life, full of travel and fame (Editors). What one may not think of is the areas of his life that were wrought with disease, struggle and homesickness. Stevenson’s life was full of adventure, but much of it was as a result of him attempting to escape his tubercular existence (Bosch). The themes presented in Robert Louis Stevenson’s lesser knownRead MoreRobert Louis Stevenson Influences1344 Words   |  6 PagesExternal Influences on Stevenson’s Writings â€Å"The Strange Case of Dr. Jekyll and Mr. Hyde† by Robert Louis Stevenson was a familiar title to me and prior to reading it I believed I was well versed about the story. I knew that Dr. Jekyll was an intelligent man who experimented with the idea of creating a more powerful version of him that would release his deepest inhibitions. In addition, I believed that the people of the town were not fully aware of Mr. Hyde, only that there was a monsterRead MoreThe Life and Writings of Robert Louis Stevenson2668 Words   |  11 PagesRobert Louis Stevenson Robert Louis Stevenson is one of the greatest authors to hail from Britain. His writings have been enjoyed by countless since he masterfully wrote them down. Stevenson uses characterization, imagery, and conflict to keep his readers captivated by his works in Treasure Island, Strange Case of Dr. Jekyll and Mr. Hyde, and Kidnapped. Robert Louis Stevenson was born on November 13, 1850 in Scotland. Being the only son of a famous civil engineer, Stevenson was expected to continueRead MoreSummary Of Kidnapped By Robert Louis Stevenson1125 Words   |  5 PagesRachel Alarcio Title: Kidnapped Setting: (Where) The novel primarily takes place in the Highlands and off the northern coast of Scotland, with the minority taking place in the Scottish Lowlands. Protagonist(s): David Balfour Period: Two Author: Robert Louis Stevenson (When) The story takes place from June 1751 through the end of August 1751. Antagonist(s): Ebenezer Balfour Describe the relationship between the protagonist and antagonist. 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In hisRead More The Strange Case Of Dr Jekyll And Hyde, by Robert Stevenson Essay694 Words   |  3 PagesThe Strange Case Of Dr Jekyll And Hyde,By Robert Stevenson The Strange Case of Dr. Jekyll and Mr. Hyde, The separation of Jekyll into two beings, Jekyll and Hyde, is an symbol for humankinds conflicting forces of good and evil. These characters bring to life the inner struggle between the two powers of the soul. Jekyll portrays the good side of human nature in this narrative. He is the protagonist of the novel. Dr. Jekyll is an intelligent, tall, and dignified man of late middle age. TheRead MoreThe Strange Case Of Dr. Jekyll And Mr. Hyde By Robert Stevenson Essay2071 Words   |  9 PagesA Literature Review: Analysis of conflicts between temptation and conscience in human nature The well-known story titled The strange case of Dr. Jekyll and Mr. Hyde written by Robert Stevenson (2003), can be interpreted in many different ways as evidenced by several critics contrasting themes. 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School Choice For K 12 Students - 1539 Words

Abstract School choice for K-12 students is still a controversial education reform topic. Choice programs for education include school vouchers, tax-credits scholarships, individual tax credit, and Education Savings Accounts (ESA), provide financial support to families who wish to access private schooling for their child (Wolf, 2016). There are now 61 private school choice programs in 30 states and the District of Columbia (Forster, 2016). Texas publicly funded school choices are limited to public schools and some charter schools. This paper explores the empirical evidence on school choice to establish an argument for expanding school choice in Texas, particularly the school voucher program. We will examine the empirical evidence involving all five domains 1. Academic outcomes of choice participants, 2. Academic outcomes of public school, 3. Fiscal impact on taxpayers and public schools, 4. Racial segregation in schools and 5. Civic values and practices. And lastly will look at surveys to find public opinions on K-12 school choice programs, especially millennials who are more than any other generations to have children in K-12 school. Background School choice programs is a variety of choices in which parents can actively choose where to send their children. It can be divided into public school choice and private school choice as in self-financed private schooling, publicly funded school vouchers, tax-credit scholarships and Education Savings Accounts (ESA). In 1990,Show MoreRelatedA Modern Alternative to Textbooks Essay914 Words   |  4 Pagesonline). Schools have been using textbooks for as long as anyone can remember. In fact, some textbooks were found from as early as the 16th century(Goslin online). With the many new developments in technology, it’s time for a change. Schools should store away those heavy textbooks and make the switch to electronic tablets. 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The students can manage and access the materials easily (Kearsley, 2005).  The technology can also be in the form of electronic voting system where teachers can gauge how much their students know about a particular concept or topic. LastlyRead MoreAdvantages And Disadvantages Of Textbooks In K-12 Schools1216 Words   |  5 Pagesdominated computers and laptops in the workforce and textbooks in some schools in the United States. As tablets are becoming more prevalent, a debate has been established regarding whether K-12 school districts should switch from print textbooks to digital textbooks on tablets in the classroom. In definition, a tablet is a handheld computer, but they are usually much bigger than a cell phone. 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In literature circles, small groups of students gather together to discuss a piece of literatureRead MoreImpact Of Technology On Schools And Schools1424 Words   |  6 Pages Introduction: Technology in Schools Through the course of this paper which will discuss the how affective technology can be utilized in schools. The main reason for technology in schools is simply improving the comminutions between the students, parents, teachers, administrators and staff. Now there are many ways in which they can reach someone or find out information whether it’s by phone, by the schools website, by email, by the schools television station, or directly. These multiple ways makeRead MoreThe Impact Of Educational Attainment On Stem Amongst Underrepresented Populations939 Words   |  4 PagesAfrican American students averaged 2.24 whereas Whites students averaged 2.77. In that same study African Americans scored 100 points lower in mathematics than their counterparts. 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Generally Accepted Accounting Principles free essay sample

Is Eye Vision’s arrangement with Holland Hospital within the scope of ASC 985-605, Software: Revenue Recognition? In this case, the main content of the Eye Vision’s arrangement with Holland Hospital include embedded software medical equipment and an initial option to purchase a two-year separately priced maintenance agreement. In this case, becauseâ€Å"Eye Vision has never sold, nor does it offer to sell, the Clear View Laser without the embedded software because the software is necessary to perform the medical procedures for which the laser is intended†, and â€Å"Eye Vision has never sold, nor does it offer to sell, the Clear View Laser without the embedded software because the software is necessary to perform the medical procedures for which the laser is intended†. So the software components and non software components of tangible product could be consider function together to deliver the tangible product’s essential functionality, so according the FASB codification 985-605-15-4 and 985-605-15-4A, the equipment and the software are excluded from the Software: Revenue Recognition. , Accordingly, the initial option to purchase a two-year separately priced maintenance agreement on the Clear View would be nonsoftware deliverables excluded from the scope of Software: Revenue Recognition. The guidance in this Subtopic does not apply to the following transactions and activities: e. Software components of tangible products that are sold, licensed, or leased with tangible products when the software components and nonsoftware components of the tangible product function together to deliver the tangible product’s essential functionality. ASC 985-605-15-4A a. If sales of the tangible product without the software elements are infrequent, a rebuttable presumption exists that software elements are essential to the functionality of the tangible product. 2. What are the deliverables in this arrangement? In this case, the main content of the Eye Vision’s arrangement with Holland Hospital include embedded software medical equipment and an initial option to purchase a two-year separately priced maintenance agreement which includes telephone support, repair or replacement of nonconforming parts, software updates, and bug fixes for the software. In this case, the deliverables are three parts. The first part is the Clear View Laser equipment and the second part is the software which is embedded in the Clear View Laser equipment, and the last part is the initial option maintenance. That’s because according the FASB codification 605-25-15-2 all deliverables which include products, services, or right to use assets, compared with this case, the Clear View Laser equipment is the product and embedded software is the right of use assets, both of these two deliverables could be delivered firstly, and the maintenance is the service could be delivered later. References from FASB codification ASC 605-25-15-2 Except as described in the following paragraph, the guidance in this Subtopic applies to: a. All deliverables (that is, products, services, or rights to use assets) within contractually binding arrangements (whether written, oral, or implied, and hereinafter referred to as arrangements) in all industries under which a vendor will perform multiple revenue-generating activities. 3. On the basis of the responses to Questions 1 and 2, what are the units of accounting in this arrangement? The contract between Eye Vision and Holland Hospital includes the Clear View Laser which with the embedded software and a two-year separately priced maintenance agreement. Eye Vision has never sold the Clear View Laser. [? leiz?   without the embedded software. The Eye Vision maintenance agreement is available only to purchasers of the Clear View Laser and has never been sold separately. There is not a general right of return for sales of the Clear View Laser. The delivered item is the Clear View Laser with the embedded software while the undelivered item is the two-year separately priced maintenance agreement. Based on ASC 605-25-25-5 of FASB, there are two conditions should be met if the delivered item or items shall be considered a separate unit of accounting. One is that the delivered item or items have value to the customer on a standalone basis. Another one is the consideration of the general right of return relative to the delivered item, if there is a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. Based on an evaluation of the circumstances, the first condition for separation is met for the Clear View Laser with the embedded software. That is, the Clear View Laser with the embedded software has value on a standalone basis because it is sold separately by Eye Vision Inc. The second condition is also met because there are no general rights of return in this arrangement. Therefore, the Clear View Laser with the embedded software and the two-year separately priced maintenance services should be accounted for as separate units of accounting. References from FASB codification ASC 605-25-25-5 In an arrangement with multiple deliverables, the delivered item or items shall be considered a separate unit of accounting if both of the following criteria are met: a. The delivered item or items have value to the customer on a standalone basis. The item or items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered item(s) on a standalone basis. In the context of a customers ability to resell the delivered item(s), this criterion does not require the existence of an observable market for the deliverable(s). b. Subparagraph superseded by Accounting Standards Update No. 2009-13 c. If the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. This diagram represents an overview of the provisions of this Subtopic with respect to determining the separate units of accounting in an arrangement and should, therefore, be reviewed in conjunction with the guidance in the entire Subtopic. 4. On the basis of the responses to Question 3, discuss the revenue recognition accounting literature that would be applied to each unit of accounting identified in this arrangement. There are two units of accounting on the basis of the responses to Question. The first one is the Clear View Laser with the embedded software; and the second one is the two-year separately priced maintenance services. Based on ASC 605-25-25-2 (c) of FASB, it points out that applicable revenue recognition criteria shall be considered separately for separate units of accounting. For the Clear View Laser with the embedded software, it applies ASC 605-10 of FASB, the overall revenue recognition. Based on ASC 605-10-25-1, the recognition of revenue and gains involves consideration of two factors. One is that the revenue and gains are realized or realizable. Revenue and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash. Revenue and gains are realizable when related assets received or held are readily convertible to known amounts of cash or claims to cash. The other one is that revenue and gains are earned. Revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. In this case, after the contract is signed, Eye Vision will receive $1 million for the Clear View Laser, which means revenue and gains are realizable because related assets received or held are readily convertible to known amounts of cash or claims to cash. Eye Vision can recognize revenue and gains of the Clear View Laser if the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. For the maintenance services, it applies ASC 605-20-25 of FASB, the revenue recognition of services. Based on ASC 605-20-25-3, Sellers of extended warranty or product maintenance contracts have an obligation to the buyer to perform services throughout the period of the contract and, therefore, revenue shall be recognized in income over the period in which the seller is obligated to perform. So the revenue from the two-year separately priced maintenance services should be deferred and recognized in income on a straight-line basis over the contract period. References from FASB codification ASC 605-25-25-2 The principles applicable to this Subtopic are as follows: c. Applicable revenue recognition criteria shall be considered separately for separate units of accounting. ASC 605-10-25-1 The recognition of revenue and gains of an entity during a period involves consideration of the following two factors, with sometimes one and sometimes the other being the more important consideration: a. Being realized or realizable. Revenue and gains generally are not recognized until realized or realizable. Paragraph 83(a) of FASB Concepts Statement No. , Recognition and Measurement in Financial Statements of Business Enterprises, states that revenue and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash. That paragraph states that revenue and gains are realizable when related assets received or held are readily convertible to known amounts of cash or claims to cash. b. Being earned. Paragraph 83(b) of FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises, states that revenue is not recognized until earned. That paragraph states that an entitys revenue-earning activities involve delivering or producing goods, rendering services, or other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. That paragraph states that gains commonly result from transactions and other events that involve no earning process, and for recognizing gains, being earned is generally less significant than being realized or realizable. ASC 605-20-Currently Viewing: 605  Revenue Recognition 20  Services 25  Recognition General gt; Separately Priced Extended Warranty and Product Maintenance Contracts Currently Viewing: 605  Revenue Recognition 20  Services 25  Recognition General gt; Separately Priced Extended Warranty and Product Maintenance Contracts 25-3 Sellers of extended warranty or product maintenance contracts have an obligation to the buyer to perform services throughout the period of the contract and, therefore, revenue shall be recognized in income over the period in which the seller is obligated to perform. That is, revenue from separately priced extended warranty and product maintenance contracts shall be deferred and recognized in income on a straight-line basis over the contract period except in those circumstances in which sufficient historical evidence indicates that the costs of performing services under the contract are incurred on other than a straight-line basis. In those circumstances, revenue shall be recognized over the contract period in proportion to the costs expected to be incurred in performing services under the contract.