The specific applicability of the standards to components of the Federal government was considered during the development of Statement of Federal Financial Accounting Concepts  
When Statement of Federal Financial Accounting Concepts was being developed, the applicability of certain standards was considered.
No considerations about the applicability of the standards was made during the statement's development.
A man is working underground.
Don't get your hopes up, Miss Tuppence.
Henry sent his men to kill the Spanish soldiers.
I regret going back to watch this a second time.
All the pizza joints in the flood zone floated out to sea.
Annan has been attempting to get cash from Washington.