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Lakes entertainment, inc. and subsidiaries notes to consolidated financial statements continued ; processing and chargebacks that are recorded as cost of revenues, since wpte has the ability to adjust price and specifications of the online gaming site, wpte bears the majority of the credit risk and wpte is responsible for the sales and marketing of the gaming site. the company includes certain promotional expenses related to free bets and deposit bonuses along with customer charge backs as deductions of revenue. all other promotional expenses are generally recorded as sales and marketing expenses. deferred revenue licensing advances and guaranteed payments collected, but not yet earned by wpte, as well as host fee and sponsorship receipts, collected prior to the airing of episodes, are classified as deferred revenue in the accompanying balance sheets. deferred revenue is derived from three primary sources: domestic television, product licensing and host fees. deferred revenue represents advanced payments received from trv and product licensees, and deposits paid by casinos in order to secure a las vegas poker rooms tournament date with the world poker tour as a host site. deferred revenue was approximately .2 million and .3 million at january 1, 2006 and january 2, 2005, respectively. minority interest in subsidiary as of january 1, 2006, the .5 million minority interest balance on the accompanying balance sheet represents an approximately 38% outside ownership interest in wpte. common shares subject to repurchase in 2004, wpte inadvertently violated certain securities laws in connection with its initial public offering that could have required wpte to repurchase shares sold in the offering, and the proceeds from the sale of these shares were reported on the balance sheet at approximately ##TEXT##.6 million as of january 2, 2005 as a liability. however, in 2005, wpte's repurchase obligation with respect to such shares expired, and these proceeds have since been reclassified as permanent equity. cash equivalents cash equivalents consist of money market funds and other highly liquid instruments with original maturities of three months or less. short-term investments the company follows the provisions of statement on financial accounting standards sfas ; no. 115, accounting for certain investments in debt and equity securities and has classified all of its investments as available for sale, whereby investments are reported at fair value, with unrealized gains and losses reported as a component of accumulated other comprehensive earnings loss ; , net of income taxes, in the accompanying statements of comprehensive earnings loss ; . market value is determined by the most recently traded price of the security at the balance sheet date. net realized gains or losses are determined on the specific identification cost method. fair values of financial instruments the carrying amounts for cash and cash equivalents approximate fair value because of the short maturity, generally less than three months, of these instruments. the fair values of investment securities have been determined using values supplied by independent pricing services. the carrying amount of debt approximates its fair value at january 1, 2006 based upon other available financing. notes receivable from indian tribes are carried at estimated fair value determined as described below in the accounting policy under the heading ""long-term assets related to indian casino projects.'' 82.
Depreciation and amortisation are substantially charged against general and administrative expenses in the income statement. internally generated intangible assets software development costs capitalisation of software development costs begins when the criteria set out in ias 38 are met, at which time capitalised software costs are amortised to operating expenses using the "straight-line" basis over three years. the directors consider that future revenues related to these projects will be sufficient to realise the amounts capitalised as at the year end, and, as such, these amounts will be recovered during the lives of the related projects. the estimates of anticipated future revenues and remaining useful life of the group's products are subject to risk inherent in the software industry, such as changes in technology and customer perceptions. costs incurred prior to establishment of technological feasibility are charged to research and development expenses in the income statement. amortisation of software development costs is included within development costs in the income statement. income taxes provision for income taxes is calculated in accordance with the tax legislations and applicable tax rates in force at the balance sheet date in the countries in which the group operates. deferred tax is not significant to the group's operations. financial instruments the financial assets of the group are cash and cash equivalents, trade receivables, related party balances, loan to shareholders and other receivables. the financial liabilities of the group are short term credit balances, trade payables, related party balances and other payables. trade receivables trade receivables which principally represent amounts due from licensees are carried at original invoice value. an estimate for doubtful debts is made when there is objective evidence that the company will not be able to collect amounts due according to the original terms of receivables. cash and cash equivalents cash and cash equivalents consist of cash, money market funds and certificates of deposits with a maturity of three months or less. 43. Thumbs" is about people who do a good job. it's also about people who need to be more considerate. it is not about institutions, units, agencies or situations that could be subject to legal action under the uniform code of military justice. submissions must be brief and include the writer's name and telephone number, and must include the first and last name of the person s ; being recognized. the identity of the submitter will be published along with the comments. send comments to "thumbs", the point; usag franconia pao; unit 26622; apo ae 09244-6622. or bring them to room 216, building 208, faulenberg kaserne, wuerzburg. phonein submissions are not accepted.

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Turn fourth street in a 7 card las vegas poker rooms game. Events scheduled all prize money is regardless of number of players and omaha poker rule. Belief in table 8.107 as such, mood forms a link between the two categories as it embodies the "attitude on part of the speaker towards the factual content of the utterance" "mood" ; . formally speaking, mood can be realized both morphologically through inflection to label flights they operate as if they were a through flight [ms ec 21] ; and with the help of modal auxiliaries "it might backfire if readers think the chief executive is having to appear" [ms ft 4] ; "modus" ; . apart from reflecting mood, the status category also ties in with the notion of speech acts austin 1962; cole & morgan 1975 ; , in particular their illocutionary force: although dubbed "performative", the concept actually reflects the illocutionary force of a declarative speech act such as opening a meeting. further, imperative status may be realized in directive speech acts such as commanding. to conclude the discussion of status, i would like to point out that i regard including the syntactic notion of subordination in that category as somewhat incomprehensible; it was mainly for the sake of completeness that i reproduced it in table 8. as i consider both belief mood and attitude to be self-explanatory i shall proceed with trajectory manner of action. aspect, which i discussed above in connection with tense, is closely linked to manner of action; in fact, manner of action determines aspect. verbs denoting a state, for instance, cannot form progressives: * i knowing ["aktionsart"]. ; according to vendler 1967 ; , manner of action can be subdivided into processes and states, with the former comprising activity a dynamic, not necessarily goal-oriented process, e.g. retail salespeople work on-site [ms ft 86] ; , accomplishment a durative and goal-oriented or "telic" process, e.g. online brokers [are] building up their brands [ms bw 10] ; and achievement a punctative process happening at a specific point in time, like local bankers immediately began offering customers cut-rate mortgages [ms bw 29] ; . another manner of action is frequentive, exemplified by phrases such as acting commissioner allan h. bud ; selig will keep running the game from milwaukee ms bw 21 ; , which conveys a repeated process "aktionsart" ; . in beaugrande's 1997 ; taxonomy, manner of action appears under the heading of trajectory. since i have already mentioned and exemplified durative, punctative, and frequentive trajectory, i would only like to add that intensive refers to a process involving much effort goldman needs to woo retail customers in a big way [ma bw 12] ; . please note that in most of the four examples, the manner of action is realized through lexemes and their semantic content building, began, in a big way ; . however, the category can also be instantiated by means of tense aspect.

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Tobacco timeline, supra note 5. food and drug administration v. brown & williamson tobacco corp., 529 u.s. 120, 144, 2000 ; . the fda maintained this position until 1995. see infra, the fda steps in, p. 7. 48 fda, 529 u.s. at 144-45 citing 20 fed. reg. 530-532 1964 ; cippollone v. liggett grp., inc., 505 u.s. 504, 513 1992 ; . 49 fda, 529 u.s. at 145; cippollone, 505 u.s. at 513-14. 50 fda, 529 u.s. at 148; cippollone, 505 u.s. at 514. 51 15 u.s.c. 1331. the motivation for uniformity was largely to avoid the extreme economic and logistic burden which would be imposed on tobacco companies if each state had its own regulations. 52 federal cigarette labeling and advertising act of 1965, pub. l. 89-92, 79 stat. 282 1965 ; . 53 15 u.s.c. 1333, 1334. the fclaa also had other consequences, perhaps unintended. some courts found that the preemption section of the statute impliedly preempted private tort claims under state law. cipallone v. liggett grp., inc., 789 f.2d 181 3d cir. 1986 ; claims preempted where based on adequacy of congressionally mandated warning palmer v. liggett grp., inc., 825 f.2d 620 1st cir. 1987 ; theory of liability based on inadequate warnings preempted by fclaa forster v. r.j. reynolds tobacco co., 437 n.w.2d 655 minn. 1989 ; theory of liability based on inadequate warnings preempted by fclaa, not preempted where failure to warn predates fclaa ; . the u.s. supreme court eventually ruled on the issue in cippollone, 505 u.s. 504 it held that the first question was whether the legal duty the manufacturer allegedly failed to uphold was based on state law regulating advertising. id. at 524. if that was the case, the suit was preempted. id. as an example, perhaps manufacturers of shovels would normally be required to notify consumers that shovels can be dangerous and to be careful. this is not a law passed by a legislature, but the manufacturer might get sued based partially on a fail to warn consumers. if a consumer were to bring the same suit against a cigarette manufacturer, however, the suit would fail because the duty to warn is a "requirement or prohibition . with respect to advertising or promotion." 15 u.s.c. 1334 b ; . preemption, at its most basic and simple level, is the ability of a superior government to supplant any laws of an inferior one which is in conflict. for example, the united states government may choose not to make a national law regarding the marketing of drugs. if it does so, however, state laws are preempted to the extent that they conflict with the national laws. the states may, however, place additional laws in place that do not conflict. this is an extremely complicated area of law, and only the briefest and most simple treatment can be made here. 54 fda, 529 u.s. at 149-50. the proposed rules would ban all broadcast cigarette advertising. id and official poker rule.
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2 fees add the following fees whenever they apply ; : administrative fee: the court may impose an administrative fee when a defendant requests to take a driving safety course under art. 45.0511 d ; , c.c.p., which allows a court to grant a request before final disposition of a case. the administrative fee may not exceed the maximum possible amount of fine. art. 45.0511 f ; 2 ; , c.c.p. ; applicable fees for services of peace officers under art. 102.011, code of criminal procedure c.c.p. ; : arrest fee: for issuing a written notice to appear in court following the defendant's violation of a traffic law, municipal ordinance, penal law, or for making an arrest without a warrant. when service is performed by a peace officer employed by the state, 20% ; is sent to the state. warrant fee: for executing or processing an issued arrest warrant or capias. when service is performed by a peace officer employed by the state, 20% ; is sent to the state. summoning a witness: for serving a subpoena. summoning a jury: for summoning a jury. service of a summons for a defendant or a child's parents ; : . other costs: costs for peace officer's time testifying while off duty. expunction fee: fee to expunge the record of an offense involving a minor. art. 42.0216, c.c.p. ; effective january 1, 2006. fees created by city ordinance: juvenile case manager fee: fee for every fine-only misdemeanor offense if governing body has passed the required ordinance establishing a juvenile case manager fund. art. 102.0174, c.c.p. ; effective january 1, 2006. municipal court building security fee: on every conviction if governing body has passed required ordinance establishing building security fund. art. 102.017, c.c.p. ; municipal court technology fund: up to on every conviction if governing body has passed required ordinance establishing the municipal court technology fund. art. 102.0172, c.c.p. ; jury fee: fee collected upon conviction when case tried before a jury. fee collected upon conviction if defendant had requested a jury trial and then withdrew the request not earlier than 24 hours before the time of trial; fee to be paid even if case is deferred. art. 102.004, c.c.p. ; restitution fee: optional fee for defendants paying restitution in installments. art. 42.037, c.c.p. ; effective january 1, 2006. special expense fees: 1 ; at the conclusion of the deferral period under article 45.051, c.c.p., upon dismissal of the charge, the court may assess a special expense fee not to exceed the amount of fine assessed but not imposed at the beginning of the deferral. art. 45.051 c ; , c.c.p. and 2 ; an amount not to exceed that may be collected for execution of a warrant for failure to appear or violate promise to appear. city ordinance required to authorize collection. art. 45.203, c.c.p. ; time payment fee: the court shall collect a fee of from a person who has been convicted and pays any part of the fine, court costs or restitution on or after the 31st day after the date on which the judgment is entered. one-half .50 ; is sent to the state. one-tenth .50 ; is retained locally for judicial efficiency. four-tenths ; are retained locally with no restrictions. section 133.103, local government code ; traffic law failure to appear fta ; : for failure to appear or failure to pay or satisfy a judgment for violation of any fine-only offense if city has contracted with the department of public safety to deny renewal of driver's licenses. two-thirds ; are sent to the state. one-third ; is retained locally. applies on any violation that municipal court has jurisdiction of under art. 4.14, c.c.p. chapter 706, t.c. ; seat belt & child safety systems: city must remit to the state 50 percent of the fines collected for violations of the seat belt and child safety systems secs. 545.412 & 545.413 b ; , t.c. ; . remittiture must be done at the end of the city's fiscal year. city must remit 50 percent of the 0 to 0 fines. change applies only to a city fiscal year ending on or after september 1, 2003. ; excess fines: cities with population less than 5, 000 must remit all but one dollar of fines and special expenses under article 45.051, c.c.p. for title 7, t.c. offenses when the fines and special expenses for such offenses reach 30 percent of the city's budget less any federal money. section 542.402 b ; , t.c. ; ten dollar fees: a court may assess a fee when a defendant elects to take a driving safety course dsc ; on or before the answer date on his or her citation art. 45.0511 f ; 1 ; , c.c.p. ; . the court may require the defendant to pay for the court to request the defendant's certified texas dl record from dps for dsc money sent to state ; . effective january 1, 2006. when a court grants teen court, the court may collect two fees one is kept by the city for administering teen court, the other is disbursed to the teen court program art. 45.052 e ; & g ; , c.c.p. ; . a fee may be collected upon dismissing a case: 1 ; expired driver's license or expired registration when a defendant remedies it within 10 working days. secs. 521.026 & 502.407, t.c. 2 ; an inspection certificate expired less than 60 days when defendant remedies it within 10 working days sec. 548.605, t.c.

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