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The following list indicates which federal agency enforces Regulation M (12 CFR Part 213) for particular classes of business. Any questions concerning compliance by a particular business should be directed to the appropriate enforcement agency. Terms that are not defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(s)) shall have the meaning given to them in the International Banking Act of 1978 (12 U.S.C. 3101).
Officials in the Board's Division of Consumer and Community Affairs are authorized to issue official staff interpretations of this Regulation M (12 CFR Part 213). These interpretations provide the formal protection afforded under section 130(f) of the act. Except in unusual circumstances, interpretations will not be issued separately but will be incorporated in an official commentary to Regulation M (Supplement I of this part), which will be amended periodically. No staff interpretations will be issued approving lessor's forms, statements, or calculation tools or methods.
1. Official status. The commentary in Supplement I is the vehicle by which the Division of Consumer and Community Affairs of the Federal Reserve Board issues official staff interpretations of Regulation M (12 CFR part 213). Good faith compliance with this commentary affords protection from liability under section 130(f) of the Truth in Lending Act (15 U.S.C. 1640(f)). Section 130(f) protects lessors from civil liability for any act done or omitted in good faith in conformity with any interpretation issued by a duly authorized official or employee of the Federal Reserve System.
2. Procedures for requesting interpretations. Under appendix C of Regulation M, anyone may request an official staff interpretation. Interpretations that are adopted will be incorporated in this commentary following publication in the Federal Register. No official staff interpretations are expected to be issued other than by means of this commentary.
3. Comment designations. Each comment in the commentary is identified by a number and the regulatory section or paragraph that it interprets. The comments are designated with as much specificity as possible according to the particular regulatory provision addressed. For example, some of the comments to § 213.4(f) are further divided by subparagraph, such as comment 4(f)(1)-1 and comment 4(f)(2)-1. In other cases, comments have more general application and are designated, for example, as comment 4(a)-1. This introduction may be cited as comments I-1 through I-4. An appendix may be cited as comment app. A-1.
4. Illustrations. Lists that appear in the commentary may be exhaustive or illustrative; the appropriate construction should be clear from the context. Illustrative lists are introduced by phrases such as "including," "such as," "to illustrate," and "for example."
1. Foreign applicability. Regulation M applies to all persons (including branches of foreign banks or leasing companies located in the United States) that offer consumer leases to residents of any state (including foreign nationals) as defined in § 213.2(p). The regulation does not apply to a foreign branch of a U.S. bank or to a leasing company leasing to a U.S. citizen residing or visiting abroad or to a foreign national abroad.
1. Coverage. The term advertisement includes messages inviting, offering, or otherwise generally announcing to prospective customers the availability of consumer leases, whether in visual, oral, print or electronic media. Examples include:
i. Messages in newspapers, magazines, leaflets, catalogs, and fliers.
ii. Messages on radio, television, and public address systems.
iii. Direct mail literature.
iv. Printed material on any interior or exterior sign or display, in any window display, in any point-of-transaction literature or price tag that is delivered or made available to a lessee or prospective lessee in any manner whatsoever.
v. Telephone solicitations.
vi. On-line messages, such as those on the Internet.
2. Exclusions. The term does not apply to the following:
i. Direct personal contacts, including follow-up letters, cost estimates for individual lessees, or oral or written communications relating to the negotiation of a specific transaction.
ii. Informational material distributed only to businesses.
iii. Notices required by federal or state law, if the law mandates that specific information be displayed and only the mandated information is included in the notice.
iv. News articles controlled by the news medium.
v. Market research or educational materials that do not solicit business.
3. Persons covered. See the commentary to § 213.7(a).
1. General. In closed-end leases, sometimes referred to as "walk-away" leases, the lessee is not responsible for the residual value of the leased property at the end of the lease term.
1. Primary purposes. A lessor must determine in each case if the leased property will be used primarily for personal, family, or household purposes. If a question exists as to the primary purpose for a lease, the fact that a lessor gives disclosures is not controlling on the question of whether the transaction is covered. The primary purpose of a lease is determined before or at consummation and a lessor need not provide Regulation M disclosures where there is a subsequent change in the primary use.
2. Period of time. To be a consumer lease, the initial term of the lease must be more than four months. Thus, a lease of personal property for four months, three months or on a month-to-month or week-to-week basis (even though the lease actually extends beyond four months) is not a consumer lease and is not subject to the disclosure requirements of the regulation. However, a lease that imposes a penalty for not continuing the lease beyond four months is considered to have a term of more than four months. To illustrate:
i. A three-month lease extended on a month-to-month basis and terminated after one year is not subject to the regulation.
ii. A month-to-month lease with a penalty, such as the forfeiture of a security deposit for terminating before one year, is subject to the regulation.
3. Total contractual obligation. The total contractual obligation is not necessarily the same as the total of payments disclosed under § 213.4(e). The total contractual obligation includes nonrefundable amounts a lessee is contractually obligated to pay to the lessor, but excludes items such as:
i. Residual value amounts or purchase-option prices;
ii. Amounts collected by the lessor but paid to a third party, such as taxes, licenses, and registration fees.
4. Credit sale. The regulation does not cover a lease that meets the definition of a credit sale in Regulation Z, 12 CFR 226.2(a)(16), which is defined, in part, as a bailment or lease (unless terminable without penalty at any time by the consumer) under which the consumer:
i. Agrees to pay as compensation for use a sum substantially equivalent to, or in excess of, the total value of the property and services involved; and
ii. Will become (or has the option to become), for no additional consideration or for nominal consideration, the owner of the property upon compliance with the agreement.
5. Agricultural purpose. Agricultural purpose means a purpose related to the production, harvest, exhibition, marketing, transportation, processing, or manufacture of agricultural products by a natural person who cultivates, plants, propagates, or nurtures those agricultural products, including but not limited to the acquisition of personal property and services used primarily in farming. Agricultural products include horticultural, viticultural, and dairy products, livestock, wildlife, poultry, bees, forest products, fish and shellfish, and any products thereof, including processed and manufactured products, and any and all products raised or produced on farms and any processed or manufactured products thereof.
6. Organization or other entity. A consumer lease does not include a lease made to an organization such as a corporation or a government agency or instrumentality. Such a lease is not covered by the regulation even if the leased property is used (by an employee, for example) primarily for personal, family or household purposes, or is guaranteed by or subsequently assigned to a natural person.
7. Leases of personal property incidental to a service. The following leases of personal property are deemed incidental to a service and thus are not subject to the regulation:
i. Home entertainment systems requiring the consumer to lease equipment that enables a television to receive the transmitted programming.
ii. Security alarm systems requiring the installation of leased equipment intended to monitor unlawful entries into a home and in some cases to provide fire protection.
iii. Propane gas service where the consumer must lease a propane tank to receive the service.
8. Safe deposit boxes. The lease of a safe deposit box is not a consumer lease under § 213.2(e).
9. Threshold amount. A consumer lease is exempt from the requirements of this part if the total contractual obligation exceeds the threshold amount in effect at the time of consummation. The threshold amount in effect during a particular time period is the amount stated in comment 2(e)-11 for that period. The threshold amount is adjusted effective January 1 of each year by any annual percentage increase in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) that was in effect on the preceding June 1. Comment 2(e)-11 will be amended to provide the threshold amount for the upcoming year after the annual percentage change in the CPI-W that was in effect on June 1 becomes available. Any increase in the threshold amount will be rounded to the nearest $100 increment. For example, if the annual percentage increase in the CPI-W would result in a $950 increase in the threshold amount, the threshold amount will be increased by $1,000. However, if the annual percentage increase in the CPI-W would result in a $949 increase in the threshold amount, the threshold amount will be increased by $900. If a consumer lease is exempt from the requirements of this Part because the total contractual obligation exceeds the threshold amount in effect at the time of consummation, the lease remains exempt regardless of a subsequent increase in the threshold amount.
10. No increase in the CPI-W. If the CPI-W in effect on June 1 does not increase from the CPI-W in effect on June 1 of the previous year, the threshold amount effective the following January 1 through December 31 will not change from the previous year. When this occurs, for the years that follow, the threshold is calculated based on the annual percentage change in the CPI-W applied to the dollar amount that would have resulted, after rounding, if decreases and any subsequent increases in the CPI-W had been taken into account.
i. Net increases. If the resulting amount calculated, after rounding, is greater than the current threshold, then the threshold effective January 1 the following year will increase accordingly.
ii. Net decreases. If the resulting amount calculated, after rounding, is equal to or less than the current threshold, then the threshold effective January 1 the following year will not change, but future increases will be calculated based on the amount that would have resulted.
11. Threshold. For purposes of § 213.2(e)(1), the threshold amount in effect during a particular period is the amount stated below for that period.
i. Prior to July 21, 2011, the threshold amount is $25,000.
ii. From July 21, 2011 through December 31, 2011, the threshold amount is $50,000.
iii. From January 1, 2012 through December 31, 2012, the threshold amount is $51,800.
iv. From January 1, 2013 through December 31, 2013, the threshold amount is $53,000.
v. From January 1, 2014 through December 31, 2014, the threshold amount is $53,500.
vi. From January 1, 2015 through December 31, 2015, the threshold amount is $54,600.
vii. From January 1, 2016 through December 31, 2016, the threshold amount is $54,600.
viii. From January 1, 2017 through December 31, 2017, the threshold amount is $54,600.
ix. From January 1, 2018 through December 31, 2018, the threshold amount is $55,800.
x. From January 1, 2019 through December 31, 2019, the threshold amount is $57,200.
xi. From January 1, 2020 through December 31, 2020, the threshold amount is $58,300.
xii. From January 1, 2021 through December 31, 2021, the threshold amount is $58,300.
1. Guarantors. Guarantors are not lessees for purposes of the regulation.
1. Arranger of a lease. To "arrange" for the lease of personal property means to provide or offer to provide a lease that is or will be extended by another person under a business or other relationship pursuant to which the person arranging the lease (a) receives or will receive a fee, compensation, or other consideration for the service or (b) has knowledge of the lease terms and participates in the preparation of the contract documents required in connection with the lease. To illustrate:
i. An automobile dealer who, pursuant to a business relationship, completes the necessary lease agreement before forwarding it for execution to the leasing company (to whom the obligation is payable on its face) is "arranging" for the lease.
ii. An automobile dealer who, without receiving a fee for the service, refers a customer to a leasing company that will prepare all relevant contract documents is not "arranging" for the lease.
2. Consideration. The term "other consideration" as used in comment 2(h)-1 refers to an actual payment corresponding to a fee or similar compensation and not to intangible benefits, such as the advantage of increased business, which may flow from the relationship between the parties.
3. Assignees. An assignee may be a lessor for purposes of the regulation in circumstances where the assignee has substantial involvement in the lease transaction. See cf. Ford Motor Credit Co. v. Cenance, 452 U.S. 155 (1981) (held that an assignee was a creditor for purposes of the pre-1980 Truth in Lending Act and Regulation Z because of its substantial involvement in the credit transaction).
4. Multiple lessors. See the commentary to § 213.3(c).
1. Coverage. The term "organization" includes joint ventures and persons operating under a business name.
1. Coverage. Whether property is personal property depends on state or other applicable law. For example, a mobile home or houseboat may be considered personal property in one state but real property in another.
1. General. Realized value refers to either the retail or wholesale value of the leased property at early termination or at the end of the lease term. It is not a required disclosure. Realized value is relevant only to leases in which the lessee's liability at early termination or at the end of the lease term typically is based on the difference between the residual value (or the adjusted lease balance) of the leased property and its realized value.
2. Options. Subject to the contract and to state or other applicable law, the lessor may calculate the realized value in determining the lessee's liability at the end of the lease term or at early termination in one of the three ways stated in § 213.2(m). If the lessor sells the property prior to making the determination about liability, the price received for the property (or the fair market value) is the realized value. If the lessor does not sell the property prior to making that determination, the highest offer or the fair market value is the realized value.
3. Determination of realized value. Disposition charges are not subtracted in determining the realized value but amounts attributable to taxes may be subtracted.
4. Offers. In determining the highest offer for disposition, the lessor may disregard offers that an offeror has withdrawn or is unable or unwilling to perform.
5. Lessor's appraisal. See commentary to § 213.4(l).
1. Disclosable interests. For purposes of disclosure, a security interest is an interest taken by the lessor to secure performance of the lessee's obligation. For example, if a bank that is not a lessor makes a loan to a leasing company and takes assignments of consumer leases generated by that company to secure the loan, the bank's security interest in the lessor's receivables is not a security interest for purposes of this regulation.
2. General coverage. An interest the lessor may have in leased property must be disclosed only if it is considered a security interest under state or other applicable law. The term includes, but is not limited to, security interests under the Uniform Commercial Code; real property mortgages, deeds of trust, and other consensual or confessed liens whether or not recorded; mechanic's, materialman's, artisan's, and other similar liens; vendor's liens in both real and personal property; liens on property arising by operation of law; and any interest in a lease when used to secure payment or performance of an obligation.
3. Insurance exception. The lessor's right to insurance proceeds or unearned insurance premiums is not a security interest for purposes of this regulation.
1. Basis of disclosures. Disclosures must reflect the terms of the legal obligation between the parties. For example:
i. In a three-year lease with no penalty for termination after a one-year minimum term, disclosures are based on the full three-year term of the lease. The one-year minimum term is only relevant to the early termination provisions of §§ 213.4 (g)(1), (k) and (l).
2. Clear and conspicuous standard. The clear and conspicuous standard requires that disclosures be reasonably understandable. For example, the disclosures must be presented in a way that does not obscure the relationship of the terms to each other; appendix A of this part contains model forms that meet this standard. In addition, although no minimum typesize is required, the disclosures must be legible, whether typewritten, handwritten, or printed by computer.
3. Multipurpose disclosure forms. A lessor may use a multipurpose disclosure form provided the lessor is able to designate the specific disclosures applicable to a given transaction, consistent with the requirement that disclosures be clearly and conspicuously provided.
4. Number of transactions. Lessors have flexibility in handling lease transactions that may be viewed as multiple transactions. For example:
i. When a lessor leases two items to the same lessee on the same day, the lessor may disclose the leases as either one or two lease transactions.
ii. When a lessor sells insurance or other incidental services in connection with a lease, the lessor may disclose in one of two ways: as a single lease transaction (in which case Regulation M, not Regulation Z, disclosures are required) or as a lease transaction and a credit transaction.
iii. When a lessor includes an outstanding lease or credit balance in a lease transaction, the lessor may disclose the outstanding balance as part of a single lease transaction (in which case Regulation M, not Regulation Z, disclosures are required) or as a lease transaction and a credit transaction.
1. Cross-references. Lessors may include in the nonsegregated disclosures a cross-reference to items in the segregated disclosures rather than repeat those items. A lessor may include in the segregated disclosures numeric or alphabetic designations as cross-references to related information so long as such references do not obscure or detract from the segregated disclosures.
2. Identification of parties. While disclosures must be made clearly and conspicuously, lessors are not required to use the word "lessor" and "lessee" to identify the parties to the lease transaction.
3. Lessor's address. The lessor must be identified by name; an address (and telephone number) may be provided.
4. Multiple lessors and lessees. In transactions involving multiple lessors and multiple lessees, a single lessor may make all the disclosures to a single lessee as long as the disclosure statement identifies all the lessors and lessees.
5. Lessee's signature. The regulation does not require that the lessee sign the disclosure statement, whether disclosures are separately provided or are part of the lease contract. Nevertheless, to provide evidence that disclosures are given before a lessee becomes obligated on the lease transaction, the lessor may, for example, ask the lessee to sign the disclosure statement or an acknowledgement of receipt, may place disclosures that are included in the lease documents above the lessee's signature, or include instructions alerting a lessee to read the disclosures prior to signing the lease.
1. Location. The segregated disclosures referred to in § 213.3(a)(2) may be provided on a separate document and the other required disclosures may be provided in the lease contract, so long as all disclosures are given at the same time. Alternatively, all disclosures may be provided in a separate document or in the lease contract.
2. Additional information among segregated disclosures. The disclosures required to be segregated may contain only the information required or permitted to be included among the segregated disclosures.
3. Substantially similar. See commentary to appendix A of this part.
1. Consummation. When a contractual relationship is created between the lessor and the lessee is a matter to be determined under state or other applicable law.
1. State law disclosures. A lessor may include in the nonsegregated disclosures any state law disclosures that are not inconsistent with the act and regulation under § 213.9 as long as, in accordance with the standard set forth in § 213.3(b) for additional information, the state law disclosures are not used or placed to mislead or confuse or detract from any disclosure required by the regulation.
1. Multiple lessors. If a single lessor provides disclosures to a lessee on behalf of several lessors, all disclosures for the transaction must be given, even if the lessor making the disclosures would not otherwise have been obligated to make a particular disclosure.
1. Time of estimated disclosure. The lessor may, after making a reasonable effort to obtain information, use estimates to make disclosures if necessary information is unknown or unavailable at the time the disclosures are made.
2. Basis of estimates. Estimates must be made on the basis of the best information reasonably available at the time disclosures are made. The "reasonably available" standard requires that the lessor, acting in good faith, exercise due diligence in obtaining information. The lessor may rely on the representations of other parties. For example, the lessor might look to the consumer to determine the purpose for which leased property will be used, to insurance companies for the cost of insurance, or to an automobile manufacturer or dealer for the date of delivery. See commentary to § 213.4(n) for estimating official fees and taxes.
3. Residual value of leased property at termination. In an open-end lease where the lessee's liability at the end of the lease term is based on the residual value of the leased property as determined at consummation, the estimate of the residual value must be reasonable and based on the best information reasonably available to the lessor (see § 213.4(m)). A lessor should generally use an accepted trade publication listing estimated current or future market prices for the leased property unless other information or a reasonable belief based on its experience provides the better information. For example:
i. An automobile lessor offering a three-year open-end lease assigns a wholesale value to the vehicle at the end of the lease term. The lessor may disclose as an estimate a wholesale value derived from a generally accepted trade publication listing current wholesale values.
ii. Same facts as above, except that the lessor discloses an estimated value derived by adjusting the residual value quoted in the trade publication because, in its experience, the trade publication values either understate or overstate the prices actually received in local used-vehicle markets. The lessor may adjust estimated values quoted in trade publications if the lessor reasonably believes based on its experience that the values are understated or overstated.
4. Retail or wholesale value. The lessor may choose either a retail or a wholesale value in estimating the value of leased property at termination of an open-end lease provided the choice is consistent with the lessor's general practice when determining the value of the property at the end of the lease term. The lessor should indicate whether the value disclosed is a retail or wholesale value.
5. Labelling estimates. Generally, only the disclosure for which the exact information is unknown is labelled as an estimate. Nevertheless, when several disclosures are affected because of the unknown information, the lessor has the option of labelling as an estimate every affected disclosure or only the disclosure primarily affected.
1. Subsequent occurrences. Examples of subsequent occurrences include:
i. An agreement between the lessee and lessor to change from a monthly to a weekly payment schedule.
ii. An increase in official fees or taxes.
iii. An increase in insurance premiums or coverage caused by a change in the law.
iv. Late delivery of an automobile caused by a strike.
2. Redisclosure. When a disclosure becomes inaccurate because of a subsequent occurrence, the lessor need not make new disclosures unless new disclosures are required under § 213.5.
3. Lessee's failure to perform. The lessor does not violate the regulation if a previously given disclosure becomes inaccurate when a lessee fails to perform obligations under the contract and a lessor takes actions that are necessary and proper in such circumstances to protect its interest. For example, the addition of insurance or a security interest by the lessor because the lessee has not performed obligations contracted for in the lease is not a violation of the regulation.
1. Placement of description. Although the description of leased property may not be included among the segregated disclosures, a lessor may choose to place the description directly above the segregated disclosures.
1. Consummation. See commentary to § 213.3(a)(3).
2. Capitalized cost reduction. A capitalized cost reduction is a payment in the nature of a downpayment on the leased property that reduces the amount to be capitalized over the term of the lease. This amount does not include any amounts included in a periodic payment paid at lease signing or delivery.
3. "Negative" equity trade-in allowance. If an amount owed on a prior lease or credit balance exceeds the agreed upon value of a trade-in, the difference is not reflected as a negative trade-in allowance under § 213.4(b). The lessor may disclose the trade-in allowance as zero or not applicable, or may leave a blank line.
4. Rebates. Only rebates applied toward an amount due at lease signing or delivery are required to be disclosed under § 213.4(b).
5. Balance sheet approach. In motor-vehicle leases, the total for the column labeled "total amount due at lease signing or delivery" must equal the total for the column labeled "how the amount due at lease signing or delivery will be paid."
6. Amounts to be paid in cash. The term cash is intended to include payments by check or other payment methods in addition to currency; however, a lessor may add a line item under the column "how the amount due at lease signing or delivery will be paid" for non-currency payments such as credit cards.
1. Periodic payments. The phrase "number, amount, and due dates or periods of payments" requires the disclosure of all payments that are made at regular or irregular intervals and generally derived from rent, capitalized or amortized amounts such as depreciation, and other amounts that are collected by the lessor at the same interval(s), including, for example, taxes, maintenance, and insurance charges. Other periodic payments may, but need not, be disclosed under § 213.4(c).
1. Coverage. Section 213.4(d) requires the disclosure of charges that are anticipated by the parties incident to the normal operation of the lease agreement. If a lessor is unsure whether a particular fee is an "other charge," the lessor may disclose the fee as such without violating § 213.4(d) or the segregation rule under § 213.3(a)(2).
2. Excluded charges. This section does not require disclosure of charges that are imposed when the lessee terminates early, fails to abide by, or modifies the terms of the existing lease agreement, such as charges for:
i. Late payment.
ii. Default.
iii. Early termination.
iv. Deferral of payments.
v. Extension of the lease.
3. Third-party fees and charges. Third-party fees or charges collected by the lessor on behalf of third parties, such as taxes, are not disclosed under § 213.4(d).
4. Relationship to other provisions. The other charges mentioned in this paragraph are charges that are not required to be disclosed under some other provision of § 213.4. To illustrate:
i. The price of a mechanical breakdown protection (MBP) contract is sometimes disclosed as an "other charge." Nevertheless, the price of MBP is sometimes reflected in the periodic payment disclosure under § 213.4(c) or in states where MBP is regarded as insurance, the cost is be disclosed in accordance with § 213.4(o).
5. Lessee's liabilities at the end of the lease term. Liabilities that the lessor imposes upon the lessee at the end of the scheduled lease term and that must be disclosed under § 213.4(d) include disposition and "pick-up" charges.
6. Optional "disposition" charges. Disposition and similar charges that are anticipated by the parties as an incident to the normal operation of the lease agreement must be disclosed under § 213.4(d). If, under a lease agreement, a lessee may return leased property to various locations, and the lessor charges a disposition fee depending upon the location chosen, under § 213.4(d), the lessor must disclose the highest amount charged. In such circumstances, the lessor may also include a brief explanation of the fee structure in the segregated disclosure. For example, if no fee or a lower fee is imposed for returning a leased vehicle to the originating dealer as opposed to another location, that fact may be disclosed. By contrast, if the terms of the lease treat the return of the leased property to a location outside the lessor's service area as a default, the fee imposed is not disclosed as an "other charge," although it may be required to be disclosed under § 213.4(q).
1. Open-end lease. The additional statement is required under § 213.4(e) for open-end leases because, with some limitations, a lessee is liable at the end of the lease term for the difference between the residual and realized values of the leased property.
1. Motor-vehicle lease. Whether leased property is a motor vehicle is determined by state or other applicable law.
2. Multiple-items. If a lease transaction involves multiple items of leased property, one of which is not a motor vehicle under state law, at their option, lessors may include all items in the disclosures required under § 213.4(f). See comment 3(a)-4 regarding disclosure of multiple transactions.
1. Agreed upon value of the vehicle. The agreed upon value of a motor vehicle includes the amount of capitalized items such as charges for vehicle accessories and options, and delivery or destination charges. The lessor may also include taxes and fees for title, licenses, and registration that are capitalized. Charges for service or maintenance contracts, insurance products, guaranteed automobile protection, or an outstanding balance on a prior lease or credit transaction are not included in the agreed upon value.
2. Itemization of the gross capitalized cost. The lessor may choose to provide the itemization of the gross capitalized cost only on request or may provide the itemization as a matter of course. In the latter case, the lessor need not provide a statement of the lessee's option to receive an itemization. The gross capitalized cost must be itemized by type and amount. The lessor may include in the itemization an identification of the items and amounts of some or all of the items contained in the agreed upon value of the vehicle. The itemization must be provided at the same time as the other disclosures required by § 213.4, but it may not be included among the segregated disclosures.
1. Accuracy of disclosure. If the periodic payment calculation under § 213.4(f) has been calculated correctly, the amount disclosed under § 213.4(f)(7) - the total of base periodic payments - is correct for disclosure purposes even if that amount differs from the base periodic payment disclosed under § 213.4(f)(9) multiplied by the number of lease payments disclosed under § 213.4(f)(8), when the difference is due to rounding.
1. Lease Term. The lease term may be disclosed among the segregated disclosures.
1. Reasonableness of charges. See the commentary to § 213.4(q).
2. Description of the method. Section 213.4(g)(1) requires a full description of the method of determining an early termination charge. The lessor should attempt to provide consumers with clear and understandable descriptions of its early termination charges. Descriptions that are full, accurate, and not intended to be misleading will comply with § 213.4(g)(1), even if the descriptions are complex. In providing a full description of an early termination method, a lessor may use the name of a generally accepted method of computing the unamortized cost portion (also known as the "adjusted lease balance") of its early termination charges. For example, a lessor may state that the "constant yield" method will be utilized in obtaining the adjusted lease balance, but must specify how that figure, and any other term or figure, is used in computing the total early termination charge imposed upon the consumer. Additionally, if a lessor refers to a named method in this manner, the lessor must provide a written explanation of that method if requested by the consumer. The lessor has the option of providing the explanation as a matter of course in the lease documents or on a separate document.
3. Timing of written explanation of a named method. While a lessor may provide an address or telephone number for the consumer to request a written explanation of the named method used to calculate the adjusted leased balance, if at consummation a consumer requests such an explanation, the lessor must provide a written explanation at that time. If a consumer requests an explanation after consummation, the lessor must provide a written explanation within a reasonable time after the request is made.
4. Default. When default is a condition for early termination of a lease, default charges must be disclosed under § 213.4(g)(1). See the commentary to § 213.4(q).
5. Lessee's liability at early termination. When the lessee is liable for the difference between the unamortized cost and the realized value at early termination, the method of determining the amount of the difference must be disclosed under § 213.4(g)(1).
1. Standards for wear and use. No disclosure is required if a lessor does not set standards or impose charges for wear and use (such as excess mileage).
1. Mandatory disclosure of no purchase option. Generally the lessor need only make the specific required disclosures that apply to a transaction. In the case of a purchase option disclosure, however, a lessor must disclose affirmatively that the lessee has no option to purchase the leased property if the purchase option is inapplicable.
2. Existence of purchase option. Whether a purchase option exists under the lease is determined by state or other applicable law. The lessee's right to submit a bid to purchase property at termination of the lease is not an option to purchase under § 213.4(i) if the lessor is not required to accept the lessee's bid and the lessee does not receive preferential treatment.
3. Purchase-option fee. A purchase-option fee is disclosed under § 213.4(i), not § 213.4(d). The fee may be separately itemized or disclosed as part of the purchase-option price.
4. Official fees and taxes. Official fees such as those for taxes, licenses, and registration charged in connection with the exercise of a purchase option may be disclosed under § 213.4(i) as part of the purchase-option price (with or without a reference to their inclusion in that price) or may be separately disclosed and itemized by category. Alternatively, a lessor may provide a statement indicating that the purchase-option price does not include fees for tags, taxes, and registration.
5. Purchase-option price. Lessors must disclose the purchase-option price as a sum certain or as a sum certain to be determined at a future date by reference to a readily available independent source. The reference should provide sufficient information so that the lessee will be able to determine the actual price when the option becomes available. Statements of a purchase price as the "negotiated price" or the "fair market value" do not comply with the requirements of § 213.4(i).
1. Content. A lessor may delete inapplicable items from the disclosure. For example, if a lease contract does not include a security interest, the reference to a security interest may be omitted.
1. Disclosure inapplicable. The lessee does not have the right to an independent appraisal merely because the lessee is liable at the end of the lease term or at early termination for unreasonable wear or use. Thus, the disclosure under § 213.4(l) does not apply. For example:
i. The automobile lessor might expect a lessee to return an undented car with four good tires at the end of the lease term. Even though it may hold the lessee liable for the difference between a dented car with bald tires and the value of a car in reasonably good repair, the disclosure under § 213.4(l) is not required.
2. Lessor's appraisal. If the lessor obtains an appraisal of the leased property to determine its realized value, that appraisal does not suffice for purposes of section 183(c) of the act; the lessor must disclose the lessee's right to an independent appraisal under § 213.4(l).
3. Retail or wholesale. In providing the disclosures in § 213.4(l), a lessor must indicate whether the wholesale or retail appraisal value will be used.
4. Time restriction on appraisal. The regulation does not specify a time period in which the lessee must exercise the appraisal right. The lessor may require a lessee to obtain the appraisal within a reasonable time after termination of the lease.
1. Open-end leases. Section 213.4(m) applies only to open-end leases.
2. Lessor's payment of attorney's fees. Section 183(a) of the act requires that the lessor pay the lessee's attorney's fees in all actions under § 213.4(m), whether successful or not.
1. General. This disclosure is intended to represent the cost of financing an open-end lease based on charges and fees that the lessor requires the lessee to pay. Examples of disclosable charges, in addition to the rent charge, include acquisition, disposition, or assignment fees. Charges imposed by a third party whose services are not required by the lessor (such as official fees and voluntary insurance) are not included in the § 213.4(m)(1) disclosure.
1. Coverage. The disclosure limiting the lessee's liability for the value of the leased property does not apply in the case of early termination.
2. Leases with a minimum term. If a lease has an alternative minimum term, the disclosures governing the liability limitation are not applicable for the minimum term.
3. Charges not subject to rebuttable presumption. The limitation on liability applies only to liability at the end of the lease term that is based on the difference between the residual value of the leased property and its realized value. The regulation does not preclude a lessor from recovering other charges from the lessee at the end of the lease term. Examples of such charges include:
i. Disposition charges.
ii. Excess mileage charges.
iii. Late payment and default charges.
iv. In simple-interest accounting leases, amount by which the unamortized cost exceeds the residual value because the lessee has not made timely payments.
1. Treatment of certain taxes. Taxes paid in connection with the lease are generally disclosed under § 213.4(n), but there are exceptions. To illustrate:
i. Taxes paid by lease signing or delivery are disclosed under § 213.4(b) and § 213.4(n).
ii. Taxes that are part of the scheduled payments are reflected in the disclosure under § 213.4(c), (f), and (n).
iii. A tax payable by the lessor that is passed on to the consumer and is reflected in the lease documentation must be disclosed under § 213.4(n). A tax payable by the lessor and absorbed as a cost of doing business need not be disclosed.
iv. Taxes charged in connection with the exercise of a purchase option are disclosed under § 213.4(i), not § 213.4(n).
2. Estimates. In disclosing the total amount of fees and taxes under § 213.4(n), lessors may need to base the disclosure on estimated tax rates or amounts and are afforded great flexibility in doing so. Where a rate is applied to the future value of leased property, lessors have flexibility in estimating that value, including, but not limited to, using the mathematical average of the agreed upon value and the residual value or published valuation guides; or a lessor could prepare estimates using the agreed upon value and disclose a reasonable estimate of the total fees and taxes. Lessors may include a statement that the actual total of fees and taxes may be higher or lower depending on the tax rates in effect or the value of the leased property at the time a fee or tax is assessed.
1. Coverage. If insurance is obtained through the lessor, information on the type and amount of insurance coverage (whether voluntary or required) as well as the cost, must be disclosed.
2. Lessor's insurance. Insurance purchased by the lessor primarily for its own benefit, and absorbed as a business expense and not separately charged to the lessee, need not be disclosed under § 213.4(o) even if it provides an incidental benefit to the lessee.
3. Mechanical breakdown protection and other products. Whether products purchased in conjunction with a lease, such as mechanical breakdown protection (MBP) or guaranteed automobile protection (GAP), should be treated as insurance is determined by state or other applicable law. In states that do not treat MBP or GAP as insurance, § 213.4(o) disclosures are not required. In such cases the lessor may, however, disclose this information in accordance with the additional information provision in § 213.3(b). For MBP insurance contracts not capped by a dollar amount, lessors may describe coverage by referring to a limitation by mileage or time period, for example, by indicating that the mechanical breakdown contract insures parts of the automobile for up to 100,000 miles.
1. Brief identification. The statement identifying warranties may be brief and need not describe or list all warranties applicable to specific parts such as for air conditioning, radio, or tires in an automobile. For example, manufacturer's warranties may be identified simply by a reference to the standard manufacturer's warranty. If a lessor provides a comprehensive list of warranties that may not all apply, to comply with § 213.4(p) the lessor must indicate which warranties apply or, alternatively, which warranties do not apply.
2. Warranty disclaimers. Although a disclaimer of warranties is not required by the regulation, the lessor may give a disclaimer as additional information in accordance with § 213.3(b).
3. State law. Whether an express warranty or guaranty exists is determined by state or other law.
1. Collection costs. The automatic imposition of collection costs or attorney fees upon default must be disclosed under § 213.4(q). Collection costs or attorney fees that are not imposed automatically, but are contingent upon expenditures in conjunction with a collection proceeding or upon the employment of an attorney to effect collection, need not be disclosed.
2. Charges for early termination. When default is a condition for early termination of a lease, default charges must also be disclosed under § 213.4(g)(1). The § 213.4(q) and (g)(1) disclosures may, but need not, be combined. Examples of combined disclosures are provided in the model lease disclosure forms in appendix A.
3. Simple-interest leases. In a simple-interest accounting lease, the additional rent charge that accrues on the lease balance when a periodic payment is made after the due date does not constitute a penalty or other charge for late payment. Similarly, continued accrual of the rent charge after termination of the lease because the lessee fails to return the leased property does not constitute a default charge. But in either case, if the additional charge accrues at a rate higher than the normal rent charge, the lessor must disclose the amount of or the method of determining the additional charge under § 213.4(q).
4. Extension charges. Extension charges that exceed the rent charge in a simple-interest accounting lease or that are added separately are disclosed under § 213.4(q).
5. Reasonableness of charges. Pursuant to section 183(b) of the act, penalties or other charges for delinquency, default, or early termination may be specified in the lease but only in an amount that is reasonable in light of the anticipated or actual harm caused by the delinquency, default, or early termination, the difficulties of proof of loss, and the inconvenience or nonfeasibility of otherwise obtaining an adequate remedy.
1. Disclosable security interests. See § 213.2(o) and accompanying commentary to determine what security interests must be disclosed.
1. Segregated disclosures. A lease rate may not be included among the segregated disclosures referenced in § 213.3(a)(2).
1. Coverage. Section 213.5 applies only to existing leases that are covered by the regulation. It does not apply to the renegotiation or extension of leases with an initial term of four months or less, because such leases are not covered by the definition of consumer lease in.
§ 213.2(e). Whether and when a lease is satisfied and replaced by a new lease is determined by state or other applicable law.
1. Basis of disclosures. Lessors have flexibility in making disclosures so long as they reflect the legal obligation under the renegotiated lease. For example, assume that a 24-month lease is replaced by a 36-month lease. The initial lease began on January 1, 1998, and was renegotiated and replaced on July 1, 1998, so that the new lease term ends on January 1, 2001.
i. If the renegotiated lease covers the 36-month period beginning January 1, 1998, the new disclosures would reflect all payments made by the lessee on the initial lease and all payments on the renegotiated lease. In this example, since the renegotiated lease covers a 36-month period beginning January 1, 1998, the disclosures must reflect payments made since that date. On the model form, the "total of base periodic payments" disclosed under § 213.4(f)(7) should reflect periodic payments to be made over the entire 36-month term. Payments received since January 1, 1998, are added as a new line item disclosed as "total of payments received" and are subtracted from the "total of base periodic payments" in calculating a new item disclosed as the "total of base periodic payments remaining." For example, if 6 monthly payments of $300 were received since January 1, 1998, the disclosure form should include a "total of base periodic payments" line from which $1,800 is subtracted to arrive at the "total of base periodic payments remaining." The remainder of the disclosures would not change.
ii. If the renegotiated lease covers only the remaining 30 months, from July 1, 1998, to January 1, 2001, the disclosures would reflect only the charges incurred in connection with the renegotiation and the payments for the remaining period.
1. Time of extension disclosures. If a consumer lease is extended for a specified term greater than six months, new disclosures are required at the time the extension is agreed upon. If the lease is extended on a month-to-month basis and the cumulative extensions exceed six months, new disclosures are required at the commencement of the seventh month and at the commencement of each seventh month thereafter for as long as the extensions continue. If a consumer lease is extended for terms of varying durations, one of which will exceed six months beyond the originally scheduled termination date of the lease, new disclosures are required at the commencement of the term that will exceed six months beyond the originally scheduled termination date.
2. Content of disclosures for month-to-month extensions. The disclosures for a lease extended on a month-to-month basis for more than six months should reflect the month-to-month nature of the transaction.
3. Basis of disclosures. The disclosures should be based on the extension period, including any upfront costs paid in connection with the extension. For example, assume that initially a lease ends on March 1, 1999. In January 1999, agreement is reached to extend the lease until October 1, 1999. The disclosure would include any extension fee paid in January and the periodic payments for the seven-month extension period beginning in March.
1. Persons covered. All "persons" must comply with the advertising provisions in this section, not just those that meet the definition of a lessor in § 213.2(h). Thus, automobile dealers, merchants, and others who are not themselves lessors must comply with the advertising provisions of the regulation if they advertise consumer lease transactions. Pursuant to section 184(b) of the act, however, owners and personnel of the media in which an advertisement appears or through which it is disseminated are not subject to civil liability for violations under section 185(b) of the act.
2. "Usually and customarily." Section 213.7(a) does not prohibit the advertising of a single item or the promotion of a new leasing program, but prohibits the advertising of terms that are not and will not be available. Thus, an advertisement may state terms that will be offered for only a limited period or terms that will become available at a future date.
3. Total contractual obligation of advertised lease. Section 213.7 applies to advertisements for consumer leases, as defined in § 213.2(e). Under § 213.2(e), a consumer lease is exempt from the requirements of this Part if the total contractual obligation exceeds the threshold amount in effect at the time of consummation. See comment 2(e)-9. Accordingly, § 213.7 does not apply to an advertisement for a specific consumer lease if the total contractual obligation for that lease exceeds the threshold amount in effect when the advertisement is made. If a lessor promotes multiple consumer leases in a single advertisement, the entire advertisement must comply with § 213.7 unless all of the advertised leases are exempt under § 213.2(e). For example
A. Assume that, in an advertisement, a lessor states that certain terms apply to a consumer lease for a specific automobile. The total contractual obligation of the advertised lease exceeds the threshold amount in effect when the advertisement is made. Although the advertisement does not refer to any other lease, some or all of the advertised terms for the exempt lease also apply to other leases offered by the lessor with total contractual obligations that do not exceed the applicable threshold amount. The advertisement is not required to comply with § 213.7 because it refers only to an exempt lease.
B. Assume that, in an advertisement, a lessor states certain terms (such as the amount due at lease signing) that will apply to consumer leases for automobiles of a particular brand. However, the advertisement does not refer to a specific lease. The total contractual obligations of the leases for some of the automobiles will exceed the threshold amount in effect when the advertisement is made, but the total contractual obligations of the leases for other automobiles will not exceed the threshold. The entire advertisement must comply with § 213.7 because it refers to terms for consumer leases that are not exempt.
C. Assume that, in a single advertisement, a lessor states that certain terms apply to consumer leases for two different automobiles. The total contractual obligation of the lease for the first automobile exceeds the threshold amount in effect when the advertisement is made, but the total contractual obligation of the lease for the second automobile does not exceed the threshold. The entire advertisement must comply with § 213.7 because it refers to a consumer lease that is not exempt.
1. Standard. The disclosures in an advertisement in any media must be reasonably understandable. For example, very fine print in a television advertisement or detailed and very rapidly stated information in a radio advertisement does not meet the clear and conspicuous standard if consumers cannot see and read or hear, and cannot comprehend, the information required to be disclosed.
1. Itemization not required. Only a total of amounts due at lease signing or delivery is required to be disclosed, not an itemization of its component parts. Such an itemization is provided in any transaction-specific disclosures provided under § 213.4.
2. Prominence rule. Except for a periodic payment, oral or written references to components of the total due at lease signing or delivery (for example, a reference to a capitalized cost reduction, where permitted) may not be more prominent than the disclosure of the total amount due at lease signing or delivery.
1. Location of statement. The notice required to accompany a percentage rate stated in an advertisement must be placed in close proximity to the rate without any other intervening language or symbols. For example, a lessor may not place an asterisk next to the rate and place the notice elsewhere in the advertisement. In addition, with the exception of the notice required by § 213.4(s), the rate cannot be more prominent than any other § 213.4 disclosure stated in the advertisement.
1. General rule. The multiple-page advertisements referred to in § 213.7(c) are advertisements consisting of a series of numbered pages - for example, a supplement to a newspaper. A mailing comprising several separate flyers or pieces of promotional material in a single envelope is not a single multiple-page advertisement.
2. Cross references. A catalog or other multiple-page advertisement or an electronic advertisement (such as an advertisement appearing on an Internet Web site) is a single advertisement (requiring only one set of lease disclosures) if it contains a table, chart, or schedule with the disclosures required under § 213.7(d)(2)(i) through (v). If one of the triggering terms listed in § 213.7(d)(1) appears in a catalog, or in a multiple-page or electronic advertisement, it must clearly direct the consumer to the page or location where the table, chart, or schedule begins. For example, in an electronic advertisement, a term triggering additional disclosures may be accompanied by a link that directly connects the consumer to the additional information.
1. Typical example. When any triggering term appears in a lease advertisement, the additional terms enumerated in § 213.7(d)(2) (i) through (v) must also appear. In a multi-lease advertisement, an example of one or more typical leases with a statement of all the terms applicable to each may be used. The examples must be labeled as such and must reflect representative lease terms that are made available by the lessor to consumers.
1. Third-party fees that vary by state or locality. The disclosure of a periodic payment or total amount due at lease signing or delivery may:
i. Exclude third-party fees, such as taxes, licenses, and registration fees and disclose that fact; or
ii. Provide a periodic payment or total that includes third-party fees based on a particular state or locality as long as that fact and the fact that fees may vary by state or locality are disclosed.
1. Multiple-item leases. Multiple-item leases that utilize merchandise tags requiring additional disclosures may use the alternate disclosure rule.
1. Publication in general circulation. A reference to a written advertisement appearing in a newspaper circulated nationally, for example, USA Today or the Wall Street Journal, may satisfy the general circulation requirement in § 213.7(f)(1)(ii).
2. Toll-free number, local or collect calls. In complying with the disclosure requirements of § 213.7(f)(1)(i), a lessor must provide a toll-free number for nonlocal calls made from an area code other than the one used in the lessor's dialing area. Alternatively, a lessor may provide any telephone number that allows a consumer to reverse the phone charges when calling for information.
3. Multi-purpose number. When an advertised toll-free number responds with a recording, lease disclosures must be provided early in the sequence to ensure that the consumer receives the required disclosures. For example, in providing several dialing options - such as providing directions to the lessor's place of business - the option allowing the consumer to request lease disclosures should be provided early in the telephone message to ensure that the option to request disclosures is not obscured by other information.
4. Statement accompanying toll free number. Language must accompany a telephone and television number indicating that disclosures are available by calling the toll-free number, such as "call 1-800-000-0000 for details about costs and terms."
1. Manner of retaining evidence. A lessor must retain evidence of having performed required actions and of having made required disclosures. Such records may be retained in paper form, on microfilm, microfiche, or computer, or by any other method designed to reproduce records accurately. The lessor need retain only enough information to reconstruct the required disclosures or other records.
1. Exemptions granted. Effective October 1, 1982, the Board granted the following exemptions from portions of the Consumer Leasing Act:
i. Maine. Lease transactions subject to the Maine Consumer Credit Code and its implementing regulations are exempt from chapters 2, 4, and 5 of the federal act. (The exemption does not apply to transactions in which a federally chartered institution is a lessor.)
ii. Oklahoma. Lease transactions subject to the Oklahoma Consumer Credit Code are exempt from chapters 2 and 5 of the federal act. (The exemption does not apply to sections 132 through 135 of the federal act, nor does it apply to transactions in which a federally chartered institution is a lessor.)
1. Permissible changes. Although use of the model forms is not required, lessors using them properly will be deemed to be in compliance with the regulation. Generally, lessors may make certain changes in the format or content of the forms and may delete any disclosures that are inapplicable to a transaction without losing the act's protection from liability. For example, the model form based on monthly periodic payments may be modified for single-payment lease transactions or for quarterly or other regular or irregular periodic payments. The model form may also be modified to reflect that a transaction is an extension. The content, format, and headings for the segregated disclosures must be substantially similar to those contained in the model forms; therefore, any changes should be minimal. The changes to the model forms should not be so extensive as to affect the substance and the clarity of the disclosures.
2. Examples of acceptable changes.
i. Using the first person, instead of the second person, in referring to the lessee.
ii. Using "lessee," "lessor," or names instead of pronouns.
iii. Rearranging the sequence of the nonsegregated disclosures.
iv. Incorporating certain state "plain English" requirements.
v. Deleting or blocking out inapplicable disclosures, filling in "N/A" (not applicable) or "0," crossing out, leaving blanks, checking a box for applicable items, or circling applicable items (this should facilitate use of multipurpose standard forms).
vi. Adding language or symbols to indicate estimates.
vii. Adding numeric or alphabetic designations.
viii. Rearranging the disclosures into vertical columns, except for § 213.4 (b) through (e) disclosures.
ix. Using icons and other graphics.
3. Model closed-end or net vehicle lease disclosure. Model A-2 is designed for a closed-end or net vehicle lease. Under the "Early Termination and Default" provision a reference to the lessee's right to an independent appraisal of the leased vehicle under § 213.4(l) is included for those closed-end leases in which the lessee's liability at early termination is based on the vehicle's realized value.
4. Model furniture lease disclosures. Model A-3 is a closed-end lease disclosure statement designed for a typical furniture lease. It does not include a disclosure of the appraisal right at early termination required under § 213.4(l) because few closed-end furniture leases base the lessee's liability at early termination on the realized value of the leased property. The disclosure should be added if it is applicable.


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your partner for sportscars, youngtimer, classic cars and new cars. Wish you a lot of fun by exploring our webshop. We have specialised in manufacturing and modifying of porsche mufflers. Our own products you can find in the link list on the left side of this page under flapsound for porschecars ( flap exhaust sound ).
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Flapsound for porschecarsClick onto the link above, then choose your car on the left site, choose categorie und subcategorie |
Soundfileschoose your car below |

subset: commoncrawl


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1-DIN CD Tuner with RDS tuner, Blue LCD illumination, USB and Aux-In.
Simple but smart.
The DEH-S120UBB lets you enjoy your favourite music from FM radio stations, CDs, Android* smartphones, USB devices or via an Aux-In connection.
*Android smartphones require Android 5.0 or later, up to 7.1.2, and the smartphone requires AOA (Android Open Accessory) 2.0.
This easy to use car stereo plays your tracks with ease thanks to the on-board MOSFET 50 W x 4 amplifier. If that is not enough, you can always use the RCA pre-out to connect other components, like speakers, subwoofers, amplifiers, for even more versatility.
Advanced Remote Control App (Pioneer ARC)Pioneer's Advanced Remote Control (Pioneer ARC) app converts your compatible iPhone or Android smartphone into a powerful touchscreen remote control, which allows you to manage and customise the features of your compatible Pioneer car stereo system in an easy to use way.
Compatible with AndroidConnect and listen to music stored on your device without the need for an app
USB InputPlug in, charge and connect your USB connected device, to enjoy music. (no video playback)
5-band Graphical EQAdjust your audio output in detail for a music experience tailored to your preferences.
FLACEnjoy FLAC lossless digital audio files in your vehicle with playback output at CD quality, without the need to convert.
Anti theft detachable panelProtect yourself against theft


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Welcome to
Outer Space - Inner Space
Kevin Smith's homepage. Covering my interests of Astronomy, Microscopy, Prehistory, and Photography.
Other interests such as Cheese, Beer, Hawkwind, and occasional other assorted distractions will also be featured in due time.
What's new?
I hear you ask.
Click Here
for what's new.
Site Updated 21.06.04
.. .
. ..
Click here to e-mail Kevin Smith


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LAST WEEK, I told you about SDR transceivers and receivers and their many advantages for amateur radio listening and transmitting. Today I'll add some links so you can see what's available direct from the sources:
This isn't an exhaustive list, far from it — SDR development and availability is constantly expanding — so do your own research.
Listen: Liberty Net 8/22″]
Here's a brief summary of — and my comment on — some of the issues discussed on the net this week:
• A terrorist attack in Belgium (by a non-White, natch, who had recently slithered in from Morocco) was recently thwarted by three brave men who took matters into their own hands. But there is a much better solution: No non-Whites should be permitted in White countries; problem solved. (10 minutes)


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Sukanto Tanoto
An entrepreneur, visionary and pioneer of a number of industries in Indonesia, Sukanto Tanoto is the Founder and Chairman of RGE (Royal Golden Eagle), a global group of resources-based companies. He established RGE (formerly known as RGM) in 1973. He set up RGM to enter the plywood business, transforming Indonesia from an exporter of raw materials (logs) to a value-added processor.
From its humble beginnings in Medan, Indonesia, RGE has grown to be a global business that employs 70,000 people, have assets of more than US$35 billion and with manufacturing operations in Indonesia, China and Brazil and sales worldwide. This growth is driven by the leadership of Sukanto Tanoto and his belief that a company can only be successful if it is a responsible corporate citizen. Hence, RGE's guiding philosophy is based on the Triple Bottom Line approach of People, Planet and Profit, which means RGE operations must be "good for the community, good for the country, good for the climate, good for the customer and good for the company".
As such, all RGE-managed business groups operate on the basis of sustainable growth in every sector and operation. They aim to achieve efficient production with excellent quality, energy savings and operate harmoniously with the environment. Sustainable growth means integrating new technology, fresh ideas, environmental protection and social responsibility into all RGE operations to ensure long-term economic success. It also means having world-class human resources led by a management team working together in a dynamic, multi-cultural and global environment.
Building on the strong foundations, all business groups within RGE continue to leverage their skills and resources to consolidate leading positions in the world's most exciting markets – within a framework of strong corporate governance. RGE believes that good corporate governance is essential for a company to be successful and sustainable. Each of RGE's business groups operates independently with its own holding company, governed by a board of directors, and with management overseeing operations and strategy. Objective decision-making and accountability underpin all our businesses. These qualities ensure a high level of professionalism and integrity across RGE.
RGE's vision is to be one of the largest, best managed and most sustainable resource-based groups, creating value for the community, country, climate, customer and company.
Sukanto Tanoto is also active in Corporate Social Responsibility (CSR) and Philanthropy. RGE business groups have a long-term commitment to be part of the communities' economic and social fabric, hence they know the importance to have a direct, lasting impact on the socio-economic wellbeing of those who live within their areas of operations. RGE business groups establish partnerships with local villagers, providing them with farming skills, vocational training and economic assistance. While offering work opportunities, the programs also encourage them to start their own businesses, significantly improving their standard of living.
Through his Tanoto Foundation, Sukanto Tanoto supports a broad range of social causes. Together with his wife, Tinah Bingei Tanoto, Sukanto Tanoto works hard to address important issues facing individuals who live in communities that are underserved. In particular, the Tanoto Foundation has set out to reduce hardship and break the cycle of intergenerational poverty through education and empowerment programs.
This is Sukanto Tanoto's story.


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ARTstor recently released almost 13,000 images from the University of Delaware and Washington University in St. Louis for inclusion with the Digital Public Library of America. To date, ARTstor has contributed almost 30,000 images from its to the DPLA, and there is an ongoing initiative to add more content.
For more information, check out the images that ARTstor has contributed to the DPLA to date!
And if you want to see the whole set of images that are in ARTstor's Shared Shelf Commons (a free, open access image library, you can check those out, too!
Via ARTstor Blog


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2406 S Preston St, Louisville, KY 40217
Local: 502-634-0110
The FTD® Sublime Garden™ Centerpiece
W49-5108A centerpiece to go with your sunflower inspired wedding, this bright and perfectly rustic arrangement brings charm and interest to each table. Three bottles have been wrapped in ropes of varying widths to create a focal point with each holding stems of a sunflower, yellow freesia, or yellow Oncidium Orchids. Surrounded at the base with an arrangement of sunflowers, Bells of Ireland, and succulents, this centerpiece is on trend and ready to give your wedding a simple grace you will love. Approx. 15"H x 15"W.
- For U.S. and Canada deliveries only
- Delivery Information
All items featured on this site represent the types of arrangements we offer and may vary depending upon availability in certain regions. Substitution Policy


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John Teasdale is trying to answer a question that might seem obvious: Why does rye work as a cover crop? Rye suppresses weeds without herbicides, making it a common cover crop on organic farms.
The mechanics of how it works seem simple enough. When cut down and flattened on the soil, rye stalks block sunlight and prevent germinating weeds from getting the light they need. Rye's root system also captures nutrients and holds the soil, preventing erosion and making it particularly attractive to farmers in the Chesapeake Bay watershed and other areas where runoff is a concern. It also grows at cold temperatures, making it ideal for fall planting and winter growth.
But Teasdale, research leader at the Sustainable Agricultural Systems Laboratory in Beltsville, Maryland, has teamed up with Cliff Rice, an ARS chemist, to see if more is going on with rye. They think that something in rye affects soil chemistry in ways that help the plant suppress weeds. In their studies, they are trying to determine when and at what levels some of the plant's key organic compounds are released into the soil and whether they enhance weed suppression. Their goal is to find ways—either through improving varieties of rye or determining when and how it should be managed—to improve its weed-controlling abilities.
They raised rye in test plots in Beltsville, killed it with herbicide, and then either tilled it shallowly into the soil or left the dead rye stalks untilled on the surface. They planted pigweed and lettuce and took soil samples at weekly intervals. Then they extracted organic material from the soil and measured the levels of compounds known as "benzoxazinoids" that were released from the rye.
The study was one of the first attempts to measure rye-derived benzoxazinoids in field soil and examine their impact on weeds under field conditions. Previous work focused on rye extracts studied in controlled laboratory or greenhouse experiments.
The researchers say that other compounds could be involved in weed suppression, but their early results suggest that benzoxazinoids affect soil chemistry in ways that enhance rye's weed-suppressing ability and are worthy of further study. There were lower-than-expected concentrations of the benzoxazinoids in the soil, and weeds began to grow better as concentrations of the compounds diminished—within a few weeks of when the rye was killed. The benzoxazinoids reached peak levels about a week after the rye was killed and those levels dropped considerably within 2 or 3 weeks.
Additional studies will be required before the researchers can provide guidance on growing and management techniques. They still need to examine other factors that likely play a part in weed suppression, such as how long rye should be grown before it is killed, the impact of weather and soil conditions, and the amounts of biomass needed to maximize its effects.—By Dennis O'Brien, Agricultural Research Service Information Staff.
The research is part of Soil Resource Management, an ARS national program (#202) described on the World Wide Web at www.nps.ars.usda.gov.
John Teasdale and Cliff Rice are with the USDA-ARS Sustainable Agricultural Systems Laboratory, 10300 Baltimore Ave., Beltsville, MD 20705-2325; phone (301) 504-5504, fax (301) 504-6491.
"Why Rye Cover Crops Are Great Natural Weed Killers" was published in the October 2009 issue of Agricultural Research magazine.


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As part of PlayStation Network's 'Welcome Back' Program, PlayStation Home will be offering an enormous package to all players as a way of saying "thank you" to our community for your ongoing support. Today we will begin rolling out the first phase of this customer appreciation program, which will include 100 free items, two personal spaces, and an exclusive game available for all users to download for 30 days. Here's what we will be giving you (and when):
100 virtual items: The 100 free virtual items package will be available starting today from the Central Plaza kiosk. This huge package includes popular clothing and furniture items and has been made possible thanks to our 3rd Party partners – including Lockwood Publishing, Heavy Water, Codeglue, Konami, Mass Media, Digital Leisure, LOOT, and Hellfire Games.
Two personal spaces: The Dragon's Lair and the Mansion Garage – a medieval abode based upon Digital Leisure's classic game and a luxurious, premium personal space never before released to the PlayStation Home community – will be available to all players today from the Central Plaza kiosk.
Ooblag's Alien Casino: This is an exclusive game that will be published later this month and will be available via the PlayStation Home Navigator. Enter this interstellar casino and try your hand at Ooblag, a multiplayer game of craps…with a twist. Winners will be rewarded by being transformed into extraterrestrial high rollers while losers will be punished severely by Raaksu, the casino's ruthless Pit Boss. As an added bonus, players that access the Ooblag Alien Casino space will be rewarded an active item version of the Ooblag game that can be played in their personal spaces.
See you in Home!


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Make your images match the moment.
Easy ways to adjust exposure, colour and more let you create photos that capture your vision.
Editing made easy.
Whether you're using Lightroom on desktop, mobile or web, you can make basic edits to brightness, contrast and more — so you've got the perfect shots to share with friends and family.
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How I fashioned a low-tech setup to record the sun's movement.
MAKE Volume 34: Join the robot uprising! As MAKE's Volume 34 makes clear, there's never been a better time to delve into robotics, whether you're a tinkerer or a more serious explorer. With the powerful tools and expertise now available, the next great leap in robot evolution is just as likely to come from your garage as a research lab. The current issue of MAKE will get you started. Explore robot prototyping systems, ride along with the inventors of the OpenROV submersible, and learn how you can 3D-print your own cutting-edge humanoid robot for half the price. Plus, build a coffee-can Arduino robot, a lip balm linear actuator, a smartphone servo controller, and much more
On newsstands now, by subscription, or available in the Maker Shed
Join Make: Community Today


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WP Parallax Content Slider is a plugin which adds automatically a content slider of your last posts where you want on your WordPress blog or website.
This plugin is written upon the code of Manoella Ilic, you can see the simple JQuery and CSS version here.
Transitions between slides are made using a powerfull combination of CSS3 and JQuery to display a beautiful parallax effect.
It is very easy to configure the plugin as it adds automatically an admin page in WordPress administration section. You will be able to configure :
- New in v0.9.4 : Filter by post category directly with a shortcode parameter (eg. [parallaxcontentslider categ="2″] or [parallaxcontentslider categ="2,5″]);
- The type of content to display (posts, pages, both);
- The number of slides to display;
- The auto-switch mode;
- The time between each slide;
- The sort order of the content to display;
- The graphic theme;
- and many more…
It's also possible to choose to display a static HTML content instead of displaying last posts in the slider.
WARNING: This last feature is dangerous since all plugins files will are deleted by WordPress during an automatic update! Be careful if you use it and backup your files.
- Static slides in a new dedicated custom_post_type;
- Better shortcodes;
- Add a parameter to use an external CSS file to customize CSS styles;
- Add extra parameters to the admin panel (Sizes, colors,…);
- Better touch support;
- and many more…
Available translations:
- English: Julien Le Thuaut
- French (fr_FR): Julien Le Thuaut
- Russian (ru_RU): Temur Danelia
- Georgian (ka_GE): Temur Danelia
- Polish (pl_PL): snecz
- Turkish (tr_TR): Batuhan Büyükgüzel (Partial translation: 65%)
- Dutch (nl_NL): Marieke_Louise
- German (de_DE): Jan Holthuis
- Spanish (es_ES): Germán Díaz de Rada
- Arabic (ar): Mohamed Kawsara
- Arabic Syria (ar_SY): Mohamed Kawsara
- Portuguese (pt_BR): Thiago Passamnai (Partial translation: 60%)
- Serbo-Croatian (sr_RS): Borisa Djuraskovic
- Czech (cz_CZ): boobinna
- other languages (xx_XX): Translators needed 😉 See the FAQ
Plugin's Official Site
You'll find more informations on the WP Parallax Content Slider plugin page here.
To install the plugin you must follow these 4 simple steps:
- Upload the
folder to the/wp-content/plugins/
directory - Activate the plugin through the 'Plugins' menu in WordPress
- Place the following code in your templates :
<?php if ( function_exists( 'get_wp_parallax_content_slider' ) ) { get_wp_parallax_content_slider(); } ?>
- Customize your slider with the option panel in WordPress
If you want to insert the slider in a page (or a post), you will just have to place the following shortcode into the page text: [parallaxcontentslider]
- How may I contribute to this awesome project?
You can fork this project on GitHub and I'll consider all interesting pull requests 🙂
If you want to contribute by adding your language to the plugin, you can send me your .po files
Feel free to contact me via twitter (Only for contributions, I won't reply to support requests in 140 chars)
- What is the difference between static and dynamic mode?
In static display mode, the plugin use the slides which are in the file
.In dynamic display mode, the plugin generate slides based on your wordpress posts.
- How do I add/edit slides in static mode?
In static display mode, the plugin simply use the 4 slides which are in the file
. So if you want to add/edit slides, you'll have to edit manually this file! (I recommand to copy the sample file and rename it, then change the inclusion inwp-parallax-content-slider.php
include('static-slides-customized.php'); - The slider appears but it is empty, what can I do?
Many users have reported this problem and almost everytime, that's due to a javascript conflict with other custom themes or plugins which don't respect development best-practices.
Your browser development console will help you to see if there is an error, and most of the time, this error will be:
Uncaught TypeError: Object # has no method 'cslider'Go to the support section, you should find something interesting among the existing threads.
- I can't see the parallax effect in Internet Explorer (IE7, IE8, IE9), is that a bug?
Unfortunately for IE users, this slider use CSS3 transitions & animations which are not yet supported by these IE versions 🙁
So the slider will works, but without the parallax effect!
- Is this slider "Responsive"?
Yes, it is! I have tried to improve display for at least 3 kind of resolutions (Desktop, Tablet, phones).
You can see the how the slider will be displayed on different devices on the responsinator web site: here
There are no reviews for this plugin.
Contributors & Developers
"WP Parallax Content Slider" is open source software. The following people have contributed to this plugin.
ContributorsTranslate "WP Parallax Content Slider" into your language.
Interested in development?
Browse the code, check out the SVN repository, or subscribe to the development log by RSS.
To see the current development version, come and have a look to the project GitHub repository
- Added new translation files: Czech
- Tweak: Replaced silver.gif background file with a lighter file (Thanks pydubreucq)
- Bug fix: Blank page when user wanted to delete the plugin
- Added several new translation files: Arabic, Syrian, Portuguese, Serbo-croatian…
- Serious PHP code refactoring
- Added some filter hooks: prlx_slide_title, prlx_slide_content, prlx_pre_get_posts
- New swipe JS plugin touchswipe.js
- Use first image in content if there is no thumbnail image
- Fixed notice from wordpress with register_uninstall_hook
- Added several new translation files
- Fixed a bug : Some debug code forgotten in the main PHP file
- Support for a new shortcode parameter to filter on one or more categories
- New translations (Georgian and Russian) thanks to Temur Danelia
- New parameter: Choose to display content or excerpt (Warning: displaying full content will certainly cause CSS bugs you'll have to fix yourself)
- Database optimization: Settings are added in the DB into an array instead of many fields (Old settings will be retrieved before deletion)
- WPML support: Fixed post queries to improve WPML support
- Fix a minor bug about Japanese chars support (Thks miki)
- New parameter: Now you can choose to display posts, pages or both
- Fix a PHP regression : Featured images were not displayed in dynamic mode in v0.9 (Thks xclamation)
- Shortcode support: [parallaxcontentslider]
- Responsive design improvements
- Fix some CSS rules to prevent bugs in responsives themes (Thks Stefan)
- Fix a PHP bug due to the misuse of the global variable $post
- Fix Custom Modernizr script bug on IE8 and IE7 due to old version of html5shiv (Thks Shawn)
- Fix some admin panel bugs in dynamic mode (Thks Brett)
- User can now choose between 4 CSS Themes
- Add swipe support for touch screens
- User can now apply a filter on post categories
- New parameters for the dynamic mode: Post ordering and sorting
- Add a bit of responsive design
- Fix the slider Opera bug
- Thumbnails are now displayed in the dynamic mode (medium size) for posts which have one
- Add a new parameter to choose the default image to display for posts without thumbnail in the dynamic mode
- French translation files have been completed and corrected
- Add parameters for better configuration and clearly separate the admin panel between dynamic mode and static mode parameters
- French translation files have been completed and corrected
- Add selection of last articles to display in a dynamic slider instead of static content
- Use admin parameters to customize the CSS Style and JQuery script
- Add french translation (.po files)
- Slider content and number of slides are static
- admin page is developped but parameters are not used


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The Holy Bible – Old Testament
1 Samuel Chapter 5
1 And the Philistines took the ark of God, and brought it from Ebenezer unto Ashdod.
2 When the Philistines took the ark of God, they brought it into the house of Dagon, and set it by Dagon.
3 And when they of Ashdod arose early on the morrow, behold, Dagon was fallen upon his face to the earth before the ark of the LORD. And they took Dagon, and set him in his place again.
4 And when they arose early on the morrow morning, behold, Dagon was fallen upon his face to the ground before the ark of the LORD; and the head of Dagon and both the palms of his hands were cut off upon the threshold; only the stump of Dagon was left to him.
5 Therefore neither the priests of Dagon, nor any that come into Dagon's house, tread on the threshold of Dagon in Ashdod unto this day.
6 But the hand of the LORD was heavy upon them of Ashdod, and he destroyed them, and smote them with emerods, even Ashdod and the coasts thereof.
7 And when the men of Ashdod saw that it was so, they said, The ark of the God of Israel shall not abide with us: for his hand is sore upon us, and upon Dagon our god.
8 They sent therefore and gathered all the lords of the Philistines unto them, and said, What shall we do with the ark of the God of Israel? And they answered, Let the ark of the God of Israel be carried about unto Gath. And they carried the ark of the God of Israel about thither.
9 And it was so, that, after they had carried it about, the hand of the LORD was against the city with a very great destruction: and he smote the men of the city, both small and great, and they had emerods in their secret parts.
10 Therefore they sent the ark of God to Ekron. And it came to pass, as the ark of God came to Ekron, that the Ekronites cried out, saying, They have brought about the ark of the God of Israel to us, to slay us and our people.
11 So they sent and gathered together all the lords of the Philistines, and said, Send away the ark of the God of Israel, and let it go again to his own place, that it slay us not, and our people: for there was a deadly destruction throughout all the city; the hand of God was very heavy there.
12 And the men that died not were smitten with the emerods: and the cry of the city went up to heaven.


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Political Science
Department of Political Science
The Political Science major prepares the student for a wide range of careers, including: administration of national, state, and local government agencies; preparation for admission to law school; urban and regional planning; political journalism; the conduct and analysis of foreign policy; and preparation for graduate study in Political Science.
We offer a Bachelor of Arts with options in Political Science-General, American Government, International Relations/Comparative Politics, Pre-Law, and Public Administration/Public Policy. We also offer a Master of Arts degree in Political Science.
Undergraduate Degrees
- Political Science-General
- Pre-Law
- American Government
- International Relations/Comparative Politics
- Public Administration/Public Policy
Graduate Degree


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Jenna Laine
Broadcast, Print, & Multimedia Sports Journalist
Who I Am
I'm Jenna Laine, a freelance Sports Journalist in Tampa, Florida. I specialize in Broadcast, Print, Radio, and Multimedia Journalism, with a strong background in SEO and Social Media.
I've covered the Tampa Bay Buccaneers for five years, and just wrapped up my first season covering the Bucs and other NFL teams for the Sports Xchange.
My work has been featured on Yahoo! Sports, CBS Sports, NFL.com, and a number of other print and online publications. You can find me hosting a weekly Bucs show on Spreecast.
I author an NFL Blog called the "Sassy Side of Sports," where I offer news, insight, and analysis on a number of issues pertinent to the league. There you'll find links to my latest stories and podcasts as well.
If you're interested in my NFL writing and samples of my other work (including college football and MLB) you can check out my Portfolio and view my Resume.
I am available for freelance writing and TV assignments, as well as guest blogging opportunities, radio call-ins, guest TV appearances, and more. Email me if you're interested.
What I Do
As a multi-platform journalist, I pretty much do it all - Print, Online, Radio, and TV! My specialty is in the realm of sports. I've done everything from producing radio and TV shows to writing for print and putting together multimedia packages for online features. And in the age of social media, I somehow managed to carve out a niche there too :)
I've had the privilege of covering Super Bowl XLIV, Super Bowl XLIII, the Beef 'O' Brady's St. Petersburg Bowl, Senior Bowl, the Tampa Bay Buccaneers, New Orleans Saints, Indianapolis Colts, University of South Florida Bulls, University of Louisville, University of Southern Mississippi, Tampa Bay Rays, Detroit Tigers, New York Yankees, Philadelphia Phillies, Team USA Baseball at the World Baseball Classic, and the LFL for MTV2.
If you want to keep tabs on me to read my newest stories, or if you just want to talk sports, be sure to follow me on Facebook and Twitter, and subscribe to my Blog!


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We ship worldwide via DHL Express, with services from UPS in selected countries. All services make deliveries between Monday and Friday 9am-5pm. Please note that some services may not be available in all countries. Shipping is calculated at the checkout. Please contact Anastasia Boutique at telephone: 949-497-1212 or email: email@example.com with any additional questions regarding our shipping information.


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Breeding horses is a complicated topic, but this quick overview will provide you with enough information to talk with a breeder or your veterinarian about breeding your horse. Role of the Stallion A stallion is a male horse that has not been castrated. The stallion's role in breeding is to provide
Read more
Owning a horse is a big responsibility. It requires a commitment of both time and money. The new owner should be prepared to spend time grooming, exercising, and caring for the animal, or assume the responsibility to see that the basic care will be performed daily. Unless the horse is kept on the owner's property, travel time to and from the stable must be considered. The costs of owning a horse can add up quickly as you provide shelter, feed, medical care, shoeing, and riding equipment.
If You Choose A Pet Horse
Before buying a horse for their children, parents would be wise to reinforce the child's commitment. Arrange with a local stable for lessons for your youngster. Give your child the opportunity to participate in supervised care of a horse for a month or two. If the youngster "sticks" with the chores of horse ownership, he or she is probably responsible enough to own one. Before you purchase a horse, decide where you will keep the animal and how much it will cost. In many instances the purchase price is not as much as the annual boarding fee. If you live on property that can support a horse - legally and physically - be sure that you have adequate stabling. If you live in a cold climate, you might want to consider boarding the animal, at least during the winter months, at a stable with an indoor arena. Riding in freezing weather is unpleasant and can even be dangerous for both horse and rider.
What Kind of Horse Should You Get?
Because riding is a team sport - of the horse and rider - it is important that you buy a horse that suits the temperament and style of the rider. A nervous, fearful rider should have a calm horse that will not react in kind. A child should not have a horse or pony that will bolt. An experienced rider will want a sensitive horse that responds to the slightest commands.Before you decide to buy a horse of your own, you should already have some riding experience or have taken riding lessons. Once you understand your riding abilities and limitations, you will be in a better position to choose a horse with a temperament that will suit you.You should also consider the type of riding you intend to do. "English" riders may want a purely pleasure horse for riding "on the flat." Other "English" riders may want a horse that will jump, or even one that can be taken on the hunt field. "Western" riders may want a horse to use for trail riding, working cattle, or other "Western" show events.Whichever style of riding you prefer, it is best if the first horse you buy is already "schooled." First-time horse owners should avoid younger animals that require a lot of training. An older horse that already has the skills you need is usually a better buy for the first-time owner and younger rider.
Please continue reading the below articles for more useful information on owning a horse.
Category: Equine, Choosing Your Pet, Horses
Where Do You Look For a Horse?
Category: Equine, Choosing Your Pet, Horses
A good place to buy a horse is the stable where you ride or plan to keep the horse. The stable owner has an interest in keeping you satisfied, and knowing your abilities and temperament he or she can suggest a suitable animal. Riding instructors are also good agents for locating a suitable horse since
Read more -
Examining Your Horse
Category: Equine, Choosing Your Pet, Horses
Even if you fall in love with the horse, do not buy it before the animal has been thoroughly examined by a veterinarian with experience in performing purchase examinations. Long-time horse owners almost always have a veterinarian examine any animal before purchase and first-time owners should certainly
Read more


text: From the very beginning, Ferraiuoli was founded as an alternative to business as usual. We recognized that in order to become one of Puerto Rico's leading law firms, we had to partner with our clients and provide them with smart, cost-efficient, business-savvy legal advice. Our clients run the gamut from local entrepreneurs to multi-national Fortune 500 companies. They are innovators in technology, energy, finance and health care. They are in the business of looking forward. And so are we.


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Fairytale of New York lyrics will be edited on BBC radio this year - here's why
The original recording of Pogues and Kirsty MacColl 1987 song Fairytale of New York has been banned from BBC Radio 1. Instead, the station will air an edited version of the Christmas classic over the festive season.
The censored version of the hit track removes two words, now commonly considered offensive.
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Hide AdBBC Radio 2 will continue to broadcast the original recording, and BBC 6 Music will allow its DJs the choice of which version they wish to play.
'You're cheap and you're haggard'
The altered version of the song features an old recording of Kirsty, replacing the offending line with the words "you're cheap and you're haggard." A slur - sung earlier in the same verse by Pogues frontman, Shane MacGowan - is muted. The rest of the song remains unchanged.
In a statement, the BBC said, "We know the song is considered a Christmas classic and we will continue to play it this year, with our radio stations choosing the version of the song most relevant for their audience."
BBC Radio 1 has said younger listeners are particularly sensitive to derogatory terms for gender and sexuality.
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Hide AdControversial lyrics
The Christmas anthem has frequently attracted controversy, with numerous incidents of broadcasters opting to censor the lyrics.
The song was originally censored by BBC Radio 1 in 2007, with the station editing the lyrics to "avoid offence."
However, the station reversed the decision, following an outcry from fans, including the mother of MacColl who described the ban as "too ridiculous."
In 2019, the song got an unedited airing on the Gavin and Stacey Christmas special, leading to hundreds of complaints from viewers. The BBC defended the decision to broadcast the lyrics at the time.
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Hide AdShane MacGowan defended the lyrics of the song in 2018, saying, "The word was used by the character because it fitted with the way she would speak and with her character. She is not supposed to be a nice person, or even a wholesome person.
"She is a woman of a certain generation at a certain time in history, and she is down on her luck and desperate. Her dialogue is as accurate as I could make it, but she is not intended to offend."


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Womble Bond Dickinson Insights
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