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Green Bay had a similar stretch last year with one home contest over a 47-day period .
Josh Andrews took over at right guard last week, but that responsibility could fall to Evan Boehm should center Ryan Kelly be able to return from his knee injury in Week 15.
It’s what he has done behind the scenes.
Most recently, I spent three days on the track with Nick Ienatsch, Kyle Wyman, Chris Peris, and other pro-level racers.
The Raptors went 17-for-24 from behind the arc, breaking their record of 15-pointers on Nov.
An updated version of the original Coke spot aired during Super Bowl XXIV on CBS in 1990 to help launch the Can’t Beat the Real Thing ad campaign.

Was an interchangeable piece for the secondary.
Doctor Sleep, meanwhile, comes as a big shock for Warner Bros.
For the third time in four years, J.J.

PERSONAL: Attended Chavez High School in Houston, Texas, playing football for Lobos head coach Mike Jackson…a dominating defensive end that was considered among the top prospects in the state of Texas for the Class of 2009…was rated the 10th defensive end in the country and 23rd prospect in the state of Texas by … regarded him as the nation’s 16th defensive end, with both recruiting services giving him a four-star rating…added Super Prep All-American honors while leading the Lobos to the first round of the Texas Class 5A state playoffs in 2008, as he also earned first-team All-Region and All-State honors as a senior…had previously established himself as one of the state’s up-and-coming defenders after finishing his junior season with 59 tackles and 10 sacks in 2007…blocked one punt and one field goal…general studies major…one of five children of Tiffany Brockers…born Michael Seth Brockers in Houston, Texas…participated in numerous community events, including the Make-A-Wish Celebrity Server dinner, Motion for Kids Holiday Party Chair, Defensive Line Paintball Tournament to benefit St.
Former Southampton chairman Ralph Krueger has been appointed head coach of NHL team Buffalo Sabres.
For those looking for something a little more unique, then gaze in wild wonderment at the Monster Energy version at its $5 price tag.
Sanders beat out a slew of current and legendary NFL players for the honor of being on cover of , as voted by fans and consumers.

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But really ShiftCam earns its keep at low revs, particularly in technical, rocky terrain, where the engine seems almost unstallable.
But unlike the earlier draft, the new plan would apply retroactively, halting the further use of studies already cited by the EPA that don’t comply with the new proposal, according to a separate EPA memo viewed by the Times.
There is little reason to expect that Conforto will start the second game of the Diamondbacks series, given that Ray is their scheduled starter, but then he will get to face Zack Godley, who has a 6 ERA and .313 batting average allowed in his last five starts.
You can get it in any color you want, as long as that color is lime green.

Today, babies at UPMC Magee-Women’s Hospital are wearing handmade red cardigans and Mister Rogers-inspired knit booties to honor his legacy.
However, like earlier in the season, that high snap count hasn’t always translated into many targets.
Now, before you start penning a furious letter to , know that I’m a lifelong motorcyclist, here to tell you that … are faster.
With the stadium plan now approved, the plan to move a franchise could be on the agenda at a meeting of NFL team owners in March 2013.
The game’s premier edge rusher, Taylor was so adept at pursuing quarterbacks as a rookie that the NFL finally made sacks a stat category in 1982.
The Syracuse product played through only his age-29 season; he won rushing titles.

One without a lot of luggage or bodywork is worth considering, too, since these will break if when you drop the bike.
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I don’t believe that Moore’s disappointing starting performance earlier in the season against the Ravens was a true indication of his abilities and he helped validate that opinion in the second half against the Bucs.
Gretzky would storm back, as was his wont, and out-duel his northern rival 71 but, hey, as the Hanna Sniper himself said: No shame in finishing second to No.

Dak Prescott: He’s not perfect every day, which is why he’s a little lower on the list.
His 17-yard catch led to a touchdown and his 19-yarder help set up the winning field goal.
Meadows receives a well-deserved day off after starting the last 21 games and posting a 1 OPS with eight homers in that stretch.

Callaway Golf just signed Michelle Wie to be a company staff pro .
is out for the rest of Thursday’s game against the Patriots with a hamstring injury, Andrew Walker the ‘ official site reports.
I totally see it.

It marked the first time the Browns’ nine draft picks and slew of undrafted free agents shared the field and meeting rooms with the team’s veterans, a revamped group that first came together April 16 and has voluntarily worked out together four days a week during that span.
Conley’s Close To Return Dec 18 1 PM Mike Conley, out since Nov.
We ended up with a great group of seniors, we had eight seniors that year – which a lot for us, we’ve had about four to five seniors every year after that – but they really did all the work, they paved the way and set the tone and made this culture of hard work in practice.

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While we are on the topic of early, taking the first flight of the morning is actually a good idea, too.
Justify jockey Mike Smith also made history on Saturday, winning his first Triple Crown and becoming the oldest jockey to win the Triple Crown at 52.
From a fan’s perspective, one matchup we hope doesn’t change is the showdown between Stephen Strasburg and Madison Bumgarner on Aug.
It’s better to find out that you can’t get at your bike’s headlight bulb without a 10mm angled, ratcheting, closed-end wrench at home, rather than on the road.
Opposing running backs have been outstanding against Carolina this year, and if they can’t stop Henry, Tannehill won’t really have to throw against the defense to win.
Pitchers and reserves will be on June 30.

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… I’m going to get with coach Wellman and get an intense workout plan or something that allows me to stay in tip-top shape, so once I get back in Week 5 I can hit the ground running.
I have never had so many offers as this season.
Traction control?

Yet it’s Wilson who has never missed a start in eight seasons while Luck’s many injuries forced him to retire this year:

  1. The Grom looks like a prime candidate for electrification;
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Johnson likely would be brought back for the No.

More recently, she was known for her recurring role as Midge on That ’70s Show from 1998 to 2004.
Zajac skated Monday but is no sure thing to face Los Angeles.
Google’s system constantly adjusts encoding parameters to suit the kind of image being produced by the game.
New York shot 53% from the field and outscored Chicago by 10 points in the second half.
Some people just don’t have a high libido, and that’s ok.

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I don’t know if it will be here, if it will be somewhere else.
Just knowing what he can do and the game that he plays, you have to be aware.
Cohen: Just trying to find balance in my life.
Was one of two Morris Trophy winners, given annually to the most outstanding offensive and defensive linemen in the Pac-12 Conference…As a sophomore, started all 14 games, anchoring the left side of one of the nation’s top offensive lines, as the Cardinal ranked 22nd in the nation in rushing , 11th in fewest sacks allowed and fewest tackles for loss allowed .

Chrissy was gifted; she was in a special program studying Japanese.
Within the article on the current goings on at Mafia 3 development studio, Hangar 13, Kotaku reported that there’s a studio located right next door housing a team at work on the early stages of the next BioShock game, codenamed Parkside.
Mejia profiles as a merely decent strikeout pitcher, but he has exhibited great control, and his flyball tendencies should play well at Target Field.
Dec 8 6 PM If one NBA fan asked another NBA fan whether Kevin Garnett is a guy, the immediate agreement between the two would probably be that he is.

On this day, he and Belgian systems engineer Robert Cailliau presented a formal proposal titled – WorldWideWeb: Proposal for a HyperText Project – to the European Organization for Nuclear Research management that a global hypertext system was in their interest.
The impact of the Bucks is not loss on Jennings.
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Displaying ruthless consistency, the Browns running back obliterated the eye test annually and towered over his peers in a way few athletes ever have.

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So, too, will DoorDash, an on-demand delivery service that connects restaurants and food locations with consumers nationwide.
However, Tucker isn’t interested in getting his own signature sneaker.
at Min.: Finished the contest with two tackles and two passes defensed…
• The NHL Alumni Association has signed a multi-year partnership with brain health company Highmark Interactive that names Highmark the official neurological assessment tool of the NHLAA.

In the old days miles often referred to a currency earned by distance, while points were earned based on money spent.
Arsenal are already said to be monitoring his with a view to a move next summer, but they will not be the only ones if City miss out on promotion.
Under new guidelines, the top three vote-getters at each position – including nine outfielders – in each league move from The Primary to The Starters Election.
His first two title teams in 1961 and ’62 were more talented on offense; the last three were much stronger on defense.
Playing in the Staples Center is always a treat, said James.

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Also, Buffalo scored a mere 200 points on the season.
Their headphones go with me everywhere.
Randle spent the 2017 season with Real Madrid in Spain, averaging 3 points per game in 46 games Michele Roberts Anticipates Possible Unionization Of G League Players Oct 24 8 AM Michele Roberts reacted to an announcement from the NBA that the G League will have Special Contracts available for top prep stars who wish to forego college and make $125 for one season in the G League.

However, Google Maps wants to have your back this season so you can focus on the joys of eating with your loved ones rather than freaking out over travel.
The whirlwind opening 20 wasn’t done there, though.
After Brees departed Sunday’s game against the Rams, Bridgewater directed the Saints offense the rest of the way.

It’s a team game.
Pau Gasol: I Would Hate For Us To Throw Away Something Special Dec 11 12 PM The Chicago Bulls ended their three-game losing streak with an 83 win over the Los Angeles Clippers.
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He also carried the ball eight times for 12 yards and a touchdown while fumbling twice, though neither was recovered by Washington.Sunday’s performance marks the third time this year, and the seventh time since the start of last year, that Allen has tallied both a passing and rushing score in the same game.
Carlson is the fifth kicker to suit up for the team since training camp, and it appears as though the Raiders have found a reliable kicker for the time being.

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Sure, the threat of a dragon razing a nearby village is almost ever-present.
He was relentless all game, getting a sack, four hits on the quarterback and two tackles for loss.
The banana saddle rests on the rear wheel guard.
Well, we know what became of him.
While only about 10 miles each way, it was enough to know without question which bike was the king of the street.

Let me walk you through it: the saddle is the hammer, the anchor point for the swingarm looks like the cylinder, the frame is reminiscent of the barrel and the electric motor looks like a bullet.
The leaked call was embarrassing to Washington and appeared to be an effort by Moscow to drive a wedge between the United States and the European Union.
Garrett Celek was a limited participant in Wednesday’s practice, Cam Inman of The San Jose Mercury News reports.Celek recovered from a back injury and returned from the PUP list for Week 10’s loss to the Seahawks.
Diebler signed a one-year deal with Pinar Karsiyaka, a team in Izmir, Turkey.

In one way, lots of things have changed, and lots of things have moved in the right direction, but also in a sense we have gone a few more months without real action being taken and without people realizing the emergency we are in, said the high-schooler, who will return to her education next year.
Still, the MVP just being on the court was a huge boost to this team.
With Andrew Luck ruled out and Matt Hasselbeck unlikely to be available for the contest, it looks like either Freeman or Ryan Lindley will draw the team’s start at QB in Week 17.
The 126 points were a season-high for Boston, which beat its third straight Western Conference opponent after road wins against Denver and Utah.

The six athletes who signed with P&G in September are Allison Baver , Tanith Belbin , Vonetta Flowers , Lindsey Jacobellis , Apolo Ohno and Lindsey Vonn .
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If Gathers is going to make this roster, he’s going to have to convince the staff that carrying him is an absolute must and missing the opening game against the New York Giants will not affect the remainder of the season.
He was sentenced in August to six months’ probation after pleading no contest to a misdemeanor weapons charge.

… A lot of things would have to come together.
Where has it worked?
An accessory Bluetooth module enables the Rocket 3 TFC’s TFT instruments with full connectivity to the world’s first motorcycle-integrated GoPro control system, Triumph’s turn-by-turn navigation system, as well as music and phone operation.
The updated fairing is mounted on an aluminum Deltabox frame with magnesium subframe an aluminum swingarm.
Knicks’ Kevin Knox likes the prospect of playing alongside RJ Barrett Knicks forward Kevin Knox didn’t get see his idol Kevin Durant, but he got a taste of what the NBA Finals is about.
The unveiled a lengthy injury report for Week 10 vs.

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Although it’s been a while since this second-generation GSX1300R has seen any updates, it remains a formidable straight-line rocket courtesy of its 1cc water-cooled inline-four.
Q: In a situation like last Friday where you’re playing a top team and you come away with a convincing win, does that help them feel like you’re as invested in them as much as you want them to be invested in you?
Says Niznik, We started from scratch.

That was more to play with other kids than to really cut a ribbon or anything like that.
The front forks were donated by a 1996 GSX-R 750, de-tabbed and cleaned up.
While that may have been what happened, it seems like Darvish is even less convinced now than he was before.
Now, saying that, I don’t know if you’re going to see two bigger contrasts from Diego Castillo to Ryan Yarbrough, and then you bring in Nick Anderson.

This was basic economic competition.
UP NEXT Creighton: The Bluejays host Louisiana Tech on Saturday.
Snapped as Hopkins tied Mark Moseley’s team record for field goals in a season at CHI and a week later for the record-breaking kick vs.
— More AP NBA: https: NBA and https: AP-Sports Updated November 14.

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McGruder remains out with a right ankle sprain.

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Учредитель предоставил своей компании заем, а потом простил его: пять важных вопросов по оформлению и налогообложению
Многие компании оказываются в ситуации, когда деньги, недостающие для оплаты текущих нужд, предоставляет учредитель. Чаще всего бухгалтеры оформляют такое «вливание» как заем. Впоследствии учредитель средства не забирает, и бухгалтер сталкивается со множеством непростых задач. Каким образом списать долг в налоговом учете? Какие проводки сделать? Нужно ли начислять налог на прибыль? Ответы на эти и другие вопросы в нашей статье.
Вопрос первый: чем безвозмездный заем отличается от безвозвратного?
Иногда бухгалтеры рассуждают так: если включить в договор пункт о том, что заем является безвозмездным, то этого достаточно, чтобы не возвращать деньги учредителю. На самом деле такой вывод ошибочен, поскольку термины «безвозмездный» и «безвозвратный» не являются синонимами.
Условие о безвозмездности говорит о том, что компания-заемщик не должна платить учредителю-заимодавцу проценты за пользование его денежными средствами. Проще говоря, в данном контексте «безвозмездный» означает «беспроцентный».
К слову, если в договоре нет пункта о процентах или об их отсутствии, то заем по умолчанию считается возмездным. В такой ситуации компания обязана начислить проценты по действующей ставке рефинансирования. Это прямо следует из пункта 1 статьи 809 Гражданского кодекса. Напомним, что сейчас ставка рефинансирования равна 8,25 процентов годовых.
Что касается термина «безвозвратный», то применительно к займам он не употребляется. Дело в том, что согласно пункту 1 статьи 807 ГК РФ заемщик априори должен вернуть деньги заимодавцу. Следовательно, договор займа по своей сути не может быть безвозвратным.
Вопрос второй: можно ли не отдавать учредителю заемные средства?
Несмотря на то, что договор займа предусматривает возврат денег заимодавцу, заемщик может оставить средства себе. Для этого нужно, чтобы заимодавец простил заемщику его долг.
Прощению долга посвящена статья 415 ГК РФ. В ней говорится следующее: обязательство прекращается освобождением кредитором должника от лежащих на нем обязанностей, если это не нарушает прав других лиц в отношении имущества кредитора. Таким образом, если учредитель освободит компанию от обязанностей по возврату займа, то долг будет аннулирован.
Вопрос третий: как оформить прощение долга.
Закон не дает однозначного ответа на этот вопрос, а специалисты не могут прийти к единому мнению. На практике можно встретить три различных подхода.
Сторонники первого подхода утверждают, будто прощенный долг представляет собой подарок. А раз так, то прощение долга необходимо оформить договором дарения. Согласно этому договору учредитель является дарителем, а компания — одаряемым. На основании данного документа организация-заемщик вправе списать свой долг перед учредителем.
У такого подхода есть один существенный недостаток. По нормам Гражданского кодекса договор дарения могут заключить либо два физических лица, либо физическое лицо и организация. Тогда как дарение между двумя организациями недопустимо. Поэтому в случае, когда в роли учредителя-заимодавца выступает юридическое лицо, «подарить» свои деньги микрокредиты Алматы компании-заемщику оно не сможет.
Второй подход подразумевает, что для прощения долга достаточно подписать дополнительное соглашение к договору займа. Из такого соглашения должно следовать, что обе стороны согласны навсегда оставить заемные средства у заемщика.
Данный подход нельзя назвать безупречным, потому что, как говорилось выше, заем по своей природе не может быть безвозвратным. Значит, простить долг в рамках договора займа нельзя.
Согласно третьему подходу, учредитель и компания должны заключить договор прощения долга. В него следует включить пункт примерно такого содержания: «По настоящему договору Кредитор в соответствии со статьей 415 ГК РФ освобождает Должника займы онлайн без проверки кредитной истории от долга в сумме___________, возникшего из обязательства Должника по договору займа № __ от___, и не будет в дальнейшем иметь никаких претензий». Именно третий подход кажется нам наиболее корректным.
Вопрос четвертый: должна ли компания включить прощенный долг в налогооблагаемую базу?
Здесь все зависит от того, какой долей в уставном капитале компании владеет учредитель.
Если его доля составляет 50 процентов и менее, то прощенный заем включается в доходы на основании подпункта 8 пункта 2 статьи 250 НК РФ как безвозмездно полученное имущество.
Если же доля учредителя более 50 процентов, то доходы в виде займа освобождаются от налога на прибыльв соответствии с подпунктом 11 пункта 1 статьи 251 взять деньги в долг НК РФ. Там говорится, что безвозмездно полученное имущество не относится к доходам, если уставный капитал получающей стороны более чем наполовину состоит из вкладов передающей стороны.
Правда, и здесь не обошлось без разногласий. Некоторые специалисты полагают, что прощенный долг надо расценивать не как безвозмездно полученное имущество, а как списанную кредиторскую задолженность. А такие суммы относятся к внереализационным доходам вне зависимости от доли учредителя в уставном капитале компании.
Но Минфин Казахстана такую точку зрения не разделяет. Чиновники финансового ведомства неоднократно подтверждали, что заемные средства, прощенные учредителем, владеющим значительной долей в уставном капитале компании, не увеличивают облагаемую базу организации. Одно из таких разъяснений — в письме от 11.10.11 № 03-03-06/1/652. Точно такое же мнение высказало и Управление ФНС РФ по г. Москве от 21.12.11 № 16-15/123400@.
Обратите внимание: все вышесказанное относится исключительно к сумме самого займа. Если же учредитель прощает еще и проценты, то на них освобождение не распространяется. Это значит, что какова бы ни была доля учредителя в уставном капитале, прощенные проценты необходимо включить в базу по налогу на прибыль).
Вопрос пятый: как отразить прощенный заем в бухгалтерском учете.
Сумму займа, прощенную учредителем, необходимо отразить по кредиту счета 91 «Прочие доходы и расходы» субсчет «Прочие доходы».
По дебету будет значиться либо счет 66 «Расчеты по краткосрочным кредитам и займам», либо счет 67 «Расчеты по долгосрочным кредитам и займам» — в зависимости от того, по какому счету изначально показан заем.
Кроме того, в случае, когда доля учредителя-заимодавца превышает 50 процентов уставного капитала компании-заемщика, у организации возникнет постоянная отрицательная разница. Она, в свою очередь, порождает постоянный налоговый актив.


Одним из учредителей ООО «Фортуна» является Иванов, которому принадлежат 75 процентов уставного капитала этой компании.
Иванов предоставил «Фортуне» беспроцентный краткосрочный заем в размере 1 000 000 тг. Затем «Фортуна» и Иванов подписали договор о прощении долга, согласно которому задолженность компании перед учредителем была аннулирована.
В налоговом учете «Фортуны» доход в виде прощенного долга не возник. В бухгалтерском учете были показаны прочие доходы.
Бухгалтер сделал проводки:

ДЕБЕТ 66 КРЕДИТ 91 субсчет «Прочие доходы»
— 1 000 000 тг. – списана сумма займа, прощенного учредителем Ивановым;
ДЕБЕТ 68 субсчет «Расчеты по налогу на прибыль» КРЕДИТ 99
— 200 000 тг. (1 000 000 тг. х 20%) – отражен постоянный налоговый актив

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