Over the longer term the creation of the new Department may also be an opportune time to review the account structure of the Department's component entities.
A Department's component entities may be reviewed when a new Department is created.
A new Department may not be composed of existing component entities.
He is fishing.
A man is listening to music in the living room.
Our language still sustains this notion.
The bay girl is in her stroller.
The facades of the Palais des Ducs had long since crumbled away into dust and no longer concealed the underlying structures.
I didn't undrestand why he clung to that idea.