Example sentences of "[noun] be [verb] at [art] [adj -er] " in BNC.
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1 | The investments are reported at the lower of cost and net current value , the latter based on the enterprises ' most recent accounts . |
2 | Current asset investments are valued at the lower of cost and net realisable value , although for transferable securities held as current assets the higher of cost and market value may be adopted . |
3 | Jobclubs are aimed at the younger and less skilled end of the market . |
4 | Stocks and work in progress are valued at the lower of cost , including appropriate manufacturing overheads , and net realisable value . |
5 | Even if the two lists are merged at a later date , the historical traditionally positive attitudes toward the European languages may continue to permeate the philosophy underlying the education system ( including the curriculum and examinations ) . |
6 | The similarity continues if people or animals are examined at a later stage . |
7 | In the USA , until 1986 , all gains and losses on futures contracts were taxed at the long-term rate of tax , while gains and losses on shares held for less than six months were taxed at the higher short-term rate . |
8 | Would this lead to the principle of differentiation being accepted but used for different purposes , so that the goals of interest groups , rather than social welfare , dictate which commodities are taxed at a lower rate ? |
9 | They were first styled nobiles viri only in 1256 , and a tendency towards a late crystallization of a titled noblesse at this level is found in much of south-west France , with the possible exception of the vicomté of Béarn and other areas where primogeniture and impartible inheritance were established at an earlier date . |
10 | Household formation is increasing at a faster rate than the population as a result of smaller families , increase in the divorce rate and longer life spans . |
11 | The aisle is roofed at a lower level than the nave and the triforia have the function of masking the lean-to roofs which cover these vaults . |
12 | Moreover , unemployment benefit is paid at a lower rate , and , for a married couple , is valued at only 54 per cent of the level of the pension paid to a retired couple . |
13 | We know that the controls over tobacco sponsorship of sport do not have the affect that Mr. Lawson attributes to them , because all the academic research shows that the tobacco industry 's sponsorship of sport is aimed at a younger market . |
14 | The second half was played at a faster pace and in the 65th minute Dromara went further ahead with a well taken goal by Johnstone following a fierce attack on the home goal . |
15 | Precisely this question was raised at an earlier stage in our discussions , and I pointed out then that the Government had not come clean at all on the issue of freight and what would happen to freight . |
16 | Stocks are stated at the lower of cost and net realisable value . |
17 | Stocks are stated at the lower of cost and net realisable value . |
18 | Stocks are valued at the lower of cost and net realisable value . |
19 | Stocks are valued at the lower of cost and net realisable value . |
20 | Stocks are valued at the lower of cost and net realisable value . |
21 | In order to conform with SSAP9 , companies must include a note in their accounts to the effect that : ’ Stocks are valued at the lower of cost or net realisable value . |
22 | Additional awards were made at a later stage to three individuals who were unable to attend . |
23 | One group on low income who will lose out consists of those people living in areas where the poll tax is levied at a higher rate than the Government calculates , and who in consequence will have to meet a 20 per cent poll tax bill that is larger than that calculated by the 20 per cent met by the Government . |
24 | A few seconds later a second flock was seen at a higher level and directly in the aircraft 's flight path . |
25 | Prize money in Britain covers only about one quarter of these costs , which is why some owners are looking at the larger prizes available in other countries . |
26 | In order to conform with SSAP9 , most companies include a note in their annual accounts to the effect that : ’ The individual parcels of freehold land held for development are valued at the lower of cost or estimated net realisable value . |
27 | Red wines are fermented at a higher temperature than whites to extract colour and tannin from the skins . |
28 | Further constitutional changes were promised at a later stage which would place the relationship between the USSR and its constituent republics on a new and more equitable basis . |
29 | Experiments using the flavour-aversion techniques , comparing intervals of 1 day versus 24 days ( McIntosh and Tarpy 1977 ) , and of 1 day versus 21 days ( Kraemer and Roberts 1984 ) , have found that latent inhibition is diminished at the longer interval . |
30 | This means that the extra payments received for overtime beyond the scheduled week are earned at an earlier stage in large firms . |