Example sentences of "are account for [prep] [art] [adj] " in BNC.

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1 Under SSAP 24 and UITF 6 these long-term obligations are accounted for on a full provision basis , even though in many cases it is likely that they will continually roll over , and it has been argued that it is difficult to justify a prohibition , as SSAP 15 would otherwise require , on the related deferred tax being treated on a similar basis if it , too , continually rolls over .
2 Under SSAP 24 and UITF 6 these long-term obligations are accounted for on a full provision basis , even though in many cases it is likely that they will continually roll over ( ie as one obligation is settled another will arise ) and it has been argued that it is difficult to justify a prohibition , as SSAP 15 would otherwise require , on the related deferred tax being treated on a similar basis if it , too , continually rolls over .
3 Profits or losses arising from these arrangements are accounted for in the financial year in which the contract matures .
4 Each are accounted for in the same way : budgeted expenditure is compared with actual spending , budgeted income with actual income , and any net under- or over-spending on the vote as a whole is paid over to , or collected from , the Consolidated Fund .
5 More than 60 per cent of Indian exports are accounted for by the two Tata outfits , Tata Consultancy Services ( TCS ) and Tata Unisys Ltd , which employ around 1,500 professionals in Bombay and Bangalore .
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