The penalties are accounted for as a custodial activity.
A penality is listed as a custodial activity.
A penalty cannot be listed as a custodial activity.
The production annual is assumed to continue at the current rate for this approach.
A toy sits underneath a man.
A man is throwing his flute in the garbage.
The man is writing a poem.
a man is making a piece of art.
People are looking up.