Felice Fender

7W: seven wastes

ABB: activity-based budgeting

ABC: activity-based costing

ABM: activity-based management

ABVS: automated best value system

ACV: all commodity volume

ADC: automated data collection

ADE: automated data entry

ADP: automatic data processing

AIAG: Automotive Industry Action Group

AIDC: automatic identification and data capture

AIM: application integration middleware

AIMS: agile infrastructure for manufactured systems

AMT: advanced manufacturing technology

AMT: Association for Manufacturing Technology

AOI: automated optical inspection

AP: accounts payable

APICS: American Production and Inventory Control Society

APO: advanced planner and optimizer

APQP: advanced product quality planning

APS: advanced planning and scheduling

APS: advanced planning systems

APQP: advanced product quality planning

AR: accounts receivable

ASN: advanced shipping notice

ASQ: American Society for Quality

ASRS: automated storage retrieval systems

ASTM: American Society for Testing and Materials

ATE: automated test equipment

ATR: automated trouble reporting

ATO: assemble to order

ATP: advanced technology program

ATP: available to promise

AXI: automated X-ray inspection

AVL: approved vendor list

BAM: bottleneck allocation methodology

BIC: best in class

BIST: built-in self-test

BMP: best manufacturing practices

BOH: balance on hand

BOM: bill of materials

BPEL: business process execution language

BPMN: Business Process Modeling Notation

BPR: business process reengineering

BTF: build to forecast

BTO: build to order

BTS: build to stock

B2B: business-to-business

B2C: business-to-consumer

CAD: computer-aided design

CAE: computer-aided engineering

CAFE: corporate average fuel economy

CAGR: compound annual growth rate

CAIV: cost as (an) independent variable

CALS: continuous acquisition and lifecycle support

CALS: commerce at light speed

CAM: computer-aided manufacturing

CAM: customer asset management

CAM-I: Consortium for Advanced Manufacturing -- International

CAMU: computerized assembly mock-up

CAPA: corrective and preventive actions

CAPOSS: capacity and operation sequence scheduling

CASA: computer and automated systems association

CASE: computer-aided system engineering

CBSA: component-based solution assembly

CBT: computer-based training

CCB: change control board

CCM: color changing material

CCR: central contractor registration

CEMS: Contract Electronic Manufacturing Services

CERCLA: Comprehensive Environmental Response, Compensation and Litigation Act

CFAR: collaboration forecasting and replenishment

CFD: computational fluid dynamics

CFI: custom factory integration

CFM: continuous flow manufacturing

CG: consumer goods

CGMP: current good manufacturing practices

CI: continuous improvement

CIDM: customer-integrated decision-making

CIPE: compressed integrated product engineering

CLASS: capacity loading and operation sequence scheduling

CLM: Council for Logistics Management

CM: change management

CM: configuration management

CM: contract manufacturer

CMM: capability maturity model

CMRP: capacitated material requirements planning

CNC: computer numerical control

COA: continuous ordering agreement

COB: chip on board

CAFC: container on flatcar

COB: close of business

COGS: cost of goods sold

COO: cost of ownership

COS: class of service

COTS: commercial off the shelf

CP: cost performance

CPIM: Certified in Production and Inventory Management

CPM: Certified Purchasing Manager

CPPS: cost performance products sector

CQA: Certified Quality Auditor

CQE: Certified Quality Engineer

CRC: cyclic redundancy check

CRM: customer relationship management

CRP: capacity requirements

CRP: continuous replenishment program

CRT: current reality tree

CSBB: Client Side Browser Based

CSI: customer satisfaction index

CSP: commerce service provider

CTE: Committee on Trade and the Environment

CTG: Council for Trade in Goods

CTO: configure to order

CTP: capability to promise

DAMA: design anywhere manufacture anywhere

DAQ: data acquisition

DBMS: database management system

DC: distribution center

DCS: distributed control system

DDE: dynamic data exchange

DEM: dynamic enterprise modeling

DES: distributed execution system

DFA: design for assembly

DFAA: design for automated assembly

DFB: distributed feedback

DFD: design for disassembly

DFE: design for environment

DFL: demand flow leadership

DFM: demand flow management

DFM: demand flow manufacturing

DFM: design for manufacturability

DFS: distributed factory system

DFSC: design for supply chain

DFT: demand flow technology

DMD: direct metal deposition

DMI: digital migration interface

DNC: direct numerical control

DOC: Department of Commerce

DOD: Department of Defense

DOE: Department Of Energy

DOE: design of experiments

DOL: Department of Labor

DOLAP: desktop online analytical processing

DP: design postponement

DRC: design rule checking

DRP: distribution requirements planning

DSB: dispute settlement body

DSC: digital still camera

DSO: days sales outstanding

DSOM: distributed system object model

DSP: digital signal processor

DSRP: demand solutions requirements planning

DSS: decision support system

DTP: distributed transaction processing

DUT: device under test

DVD: digital video disk

DW: data warehousing

EAI: external application interface

EBR: electronic batch record

EBXML: electronic business XML

EC: electronic commerce

EC: engineering change

ECC: error correction code

ECM: engineering change management

ECN: electronic change notice

ECO: engineering (or electronic) change order

ECR: efficient consumer response

ECR: engineering change request

ECRC: electronic commerce resource center

EDA: electronic document access

EDA: electronic design automation

EDA: engineering design aids

EDGAR: electronic data gathering, analysis and retrieval

EDI: electronic data interchange

EDIFACT: electronic data interchange for administration, commerce and transport

EDM: electronic discharge machine

EDM: electronic data management

EDMS: engineering document management systems

EEOC: Equal Employment Opportunity Commission

EES: engineering execution systems

EFI: electronic freight invoice

EFT: electronic funds transfer

EIC: earned income credit

EIS: executive information system

EISA: industry standard architecture

ELV: end of life vehicle

EMAS: eco-management and audit scheme

EMI: early manufacturing involvement

EMS: effective management systems

EMS: enhanced messaging service

EMS: environmental management system

EMS: electronic manufacturing services

E&O: excess and obsolete

EOQ: economic order quantity

ERA: electronic remittance advice

ERC: Engineering Research Center

ERP: enterprise resource planning

ERS: evaluated receipt settlement

ESE: environmentally sustainable electronics

ETM: enterprise transportation management

ETO: engineer to order

ETP: enterprise transportation planning

EV: electric vehicle

EVA: economic value added

EVM: earned value management

EZ/EC: Empowerment Zone/Enterprise Community

FA: flexible automation

FAS: final assembly schedule

FASAB: Federal Accounting Standards Advisory Board

FBE: framework-based environment

FCA: flip chip assembly

FCP: finite capacity planning

FCS: finite capacity scheduling

FDI: foreign direct investment

FEM: finite elements method

FIFO: first in, first out

FIP: factory information protocol

FIS: factory information system

FLSA: Fair Labor Standards Act

FMEA: failure mode and effective analysis

FMS: flexible manufacturing system

FP: finite planning

FPDS: federal procurement data system

FPI: federal prison industries

FPT: fine pitch technology

FRA: Federal Railroad Administration

FROG: free roaming on grid

FRT: future reality tree

FRU: field replaceable units

FSAN: full services access network

FTA: Federal Transit Authority

GAAP: generally accepted accounting principles

GAO: General Accounting Office

GATT: General Agreement on Tariffs and Trade

GATS: General Agreement on Trade in Services

GDP: gross domestic product

GEM: generic equipment model

GMP: good manufacturing practices

GMROI: gross margin return on investment

HASA: highly accelerated stress audit

HH: hand held

HMD: head mounted display

HMI: human machine interface

HP: high performance

HPC: high performance computing

HPPS: high performance product sector

HPV: high production volume

HR: human resources

HRM: human resource management

HSM: hierarchical storage management

HUD: heads up display

HMI: Human machine interface

IDIS: integrated disbursement and information system

IG: inspector general

IIoT: industrial internet of things

IMCS: inventory management and control system

IMT: international mobile telephone

IMTI: Integrated Manufacturing Technology Initiative

IMS: intelligent manufacturing systems

I/O: input output

IPC: Institute for Interconnecting and Packaging Electronic Circuits

IPPD: integrated product and process development

IPR: intellectual property rights

IPS: in-plane switching

IPT: integrated product team

IRI: Industrial Research Institute

IRM: integrated resource management

IS: information system

ISO: International Standards Organization

ISV: independent software vendor

ITA: information technology agreement

ITAC: International Telework Association and Council

ITS: intelligent transportation system

ITSS: information technology solutions shop

ITU: International Technical Union

JIT: just in time

KBE: knowledge-based engineering

KGD: known good die

KPI: key performance indicator

LC: low cost

LCA: lifecycle assessment

LCC: leadless chip carrier

LCCA: lifecycle cost analysis

LCL: less than container load

LCPC: lifecycle product cost

LMDS: local multi-point distribution system

LNA: local noise amplifier

LP: lean production

LSI: large scale integration

LTL: less than truckload

LVS: layout verification systems

MADE: manufacturing automation and design exploration

MC: mass customization

MCS: manufacturing control system

MEMS: micro-electromechanical systems

MEP: manufacturing extension partnership

MES: manufacturing execution system

MESA: Manufacturing Execution System Association

MOU: memorandum of understanding

MPM: manufacturing process management

MPS: master production schedule

MRP: manufacturing resource planning

MRP: material requirements planning

M&S: modeling and simulation

MSDS: material safety data sheet

MTO: make to order

MTS: make to stock

MTTR: mean time to restore

MV: machine vision

NCMS: National Center for Manufacturing Sciences

NIST: National Institute of Standards and Technology

NMTA: National Machining and Tooling Association

NPI: new product introduction

NRLA: National Labor Relations Board

NTR: normal rrade relations

OASIS: Organization for the Advancement of Structured Information Standards

OCC: Office of the Comptroller of the Currency

ODM: original design manufacturer

ODM: original device manufacturer

ODS: ozone depleting substance

OECD: Organization for Economic Cooperation and Development

OEE: original equipment effectiveness

OEE: overall equipment effectiveness

OEM: original equipment manufacturer

OFPP: Office of Federal Procurement Policy

OLTP: online transaction processing

OMB: Office of Management and Budget

OOP: out of production

OPC: OLE for process control

OPT: optimized production technology

OSHA: Occupational Safety and Health Administration

OTC: on-time delivery to commit date

OTCR: on-time delivery performance to customer request date

PA: power amplifier

PAC: production activity control

PBT: persistent, bioaccumulative and toxic

PDM: product data management

PDP: product development process

PI: principal investigator

PID: problem identification document

PIM: product information management

PIP: partner integration process

PLM: product lifecycle management

POM: production/operations management

POS: point of sale

PPAP: production part approval process

PP&E: property, plant & equipment

PR: process reengineering

PRO-Net: Procurement Marketing and Access Network

PRT: prerequisite tree

PTAC: Procurement Technical Assistance Center

PTO: Patent and Trademark Office

QA: quality assurance

QB: quality breakdown

QC: quality control

QFP: quad flat package

QRM: quick response manufacturing

RAP: revenue acquisition process

RCA: root cause analysis

R&D: research and development

RDF: resource description framework

RDT&E: research, development, testing and evaluation

RMA: return material (or merchandise) authorization

ROI: return on investment

ROIC: return on invested capital

RONA: return on net assets

ROP: reorder point

RPM: rapid response manufacturing

RSC: retail service center

RTD: research and technical development

RTM: read the manual

SCC: Supply Chain Council

SCM: supply chain management

SCOR: supply chain operations reference

SCR: synchronized customer response

SDWT: self-directed work teams

SEC: Securities and Exchange Commission

SFA: sales force automation

SG&A: selling, general and administrative expenses

SIG: special interest group

SIV: signal integrity verification

SKU: stock keeping units

SLICE: simple low-cost innovative engine

SM: smart manufacturing

SMART: self-monitoring analysis and reporting technology

SME: Society of Manufacturing Engineers

S&OP: sales and operations

SOP: standard operating procedure

SOP: system on a package

SOW: statement of work

SPC: statistical process control

SPM: standard process modules

SPS: standard procurement system

SRM: standard reference material

STARS: standard accounting and reporting system

STEP: standard for the exchange of product model data

SWIFT: simulated work input and flow time

SWOT: strengths, weaknesses, opportunities and threats

TACT: total average cycle time

TCM: time critical manufacturing

TCM: transportation control measures

TDC: total delivered cost

TDM: team data manager

TEWE: technology for enterprise-wide engineering

TIG: Technology Implementation Group

TIM: test inspection measurement

TLA: three-letter acronym

T&M: tools and methodology

TOPS: team-oriented problem solving

TPA: technology and product assurance

TPI: total profit improvement

TPM: total productive maintenance

TPOP: time-phased order point

TQC: total quality control

TQM: total quality management

T/R: transmit/receive

TRI: toxic release inventory

TRT: transition tree

TSCA: Toxic Substances Control Act

TVA: throughput value added

TW: tin whiskers

TWG: Technology Working Group

UC: unit cost

USITC: United States International Trade Commission

VAD: value-added distribution

VAR: value-added reseller

VE: value engineering

VFIIP: Virtual Factory Information Interchange Project

VMI: vendor managed inventory

VPDM: virtual product data management

VPM: virtual product model

VRML: virtual reality modeling language

WARN: Workers' Adjustment and Retraining Notification Act

WBS: work breakdown structure

WCM: world-class manufacturing

WIMP: woefully inept manufacturing process

WIP: work in progress

WMS: warehouse management system

Lobster Tail Seafood

Address: Westfield, Level 5/500 Oxford St, Bondi Junction NSW 2022, Australia

Overview. Nontuberculous mycobacteria (NTM) are mycobacteria other than M. tuberculosis (the cause of tuberculosis) and M. leprae (the cause of leprosy). NTM are also referred to as atypical mycobacteria, mycobacteria other than tuberculosis (MOTT), or environmental mycobacteria.

1. Find out how much dirt you'll have to move
2. Figure out how much it will cost you to get the job done with the machinery and manpower available
3. Take into account conditions that may impair progress on the job or cause potential hazards
4. Do some reconnaissance

The Bank Secrecy Act requires U.S. persons to file a Foreign Bank and Financial Account Report if they have foreign accounts.

A US person is either a citizen or resident of the United States, and can be any domestic legal entity.

Any area outside of the United States, Indian lands, and US territories are included in a foreign country.

Foreign account reporters have to file the FBAR electronically.

The FBAR is due to end on April 15. The FBAR is due the next business day if April 15 falls on a Saturday, Sunday or legal holiday. Taxpayers don't file the FBAR with individual, business, trust or estate tax returns.

If you can't electronically file your FBAR, you should call the Financial Crimes Enforcement Network's Regulatory Helpline at 800-949-2732 to request an exemption. The hotline is open for callers from outside the United States.

Jointly owned accounts. If two people share a foreign financial account, each person must report the full value of the account on their FBAR.

There is an exception for spouses. If a spouse completes and signs Form 114A, a Record of Authorization to File FBAR electronically, they don't need to file FBAR separately.

Both spouses have to report the full value of their accounts on their FBAR.

The signatures of both spouses will not be allowed on the same electronic form, only the spouse filing the signature on the system. Taxpayers don't file Form 114a with the FBAR; they keep it for their files.

The kids. A child is responsible for their own FBAR.

The child's parent or guardian must submit the FBAR if the child can't do it themselves. A parent or guardian must sign a child's FBAR if she can't.

Individuals do not need to report foreign financial accounts held in individual retirement accounts (described in sections 408 and 408A of the Internal Revenue Code) and tax-qualified retirement plans (described in sections 40(a), 40(a) or Internal Revenue Code 403(b) on the FBAR The FBAR InstructionsPDF lists other exceptions.

The highest value of monetary or non-monetary assets must be estimated and reported on the FBAR. If the statements show the highest value of the account during the year, they can rely on them.

The highest value in the account currency is calculated. If they are not in US dollars on the last day of the year, they convert that value to US dollars using the exchange rate. If the Treasury Fiscal Service Office rate is not available, they may use another valid exchange rate and give the source of the rate.

The value of an account in Japan may be shown on the account statements. The highest value of the account would be converted to US dollars by filers.

There are other examples of how to report account value in the IRS FBAR reference guide.

There are steps for reporting maximum account value on the website.

The Statement of Specified Foreign Financial Assets is filed by some US taxpayers. Accounts reported on Form 8938 have to be reported on the FBAR. Taxpayers file Form 8938 with their federal tax returns.

Depending on the taxpayer's situation, you may be required to file Form 8938 or the FBAR or both, and you may be required to report certain foreign accounts on both forms.

There is a comparison of Form 8938 and FBAR requirements on IRS.gov.

Those who missed the April 15 due date have until October 15 to file.

They don't need to request an extension. If they don't have all of their information by the due date, they should file the most complete return possible and amend the report when they have more information.

If you need to correct a submitted FBAR, you must submit a new one with the corrected information and mark the new one as "amended." The fields that don't need correction should be filled in. They can file the amended FBAR electronically with the Electronic Filing System or on paper.

If they file an amended FBAR electronically, they must check the "amended" box on the form. You can enter the BSA ID number of the original FBAR if the Prior Report Identifier field becomes active.

If you submit the original FBAR electronically, you will get a confirmation email with the BSA ID number. If they can't locate the identification number, they have to enter zeros in the previous report Identifier field.

If an individual learns that they should have filed an FBAR the previous year, they should file the late one electronically.

The calendar year you are reporting can be entered by the electronic filing system. They can show if it's part of an IRS compliance program or explain the reason for late filing.

Civil and criminal penalties may be imposed on people who fail to file an FBAR. Penalties for criminal violations of the FBAR rules can be as high as five years in prison. The fines are adjusted annually by the US government.

Avocados contain an abundance of nutrients that are essential for optimal health, and regularly consuming avocados could help improve overall diet quality. Avocados are rich in many nutrients, including fiber, healthy fats, vitamin C, vitamin E, vitamin B6, potassium, magnesium, and folate.