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spec: We also considered the naive model of addition of fractions in which one adds numerators and denominators , and showed that this ( wrong ) kind of addition produces interesting results when we repeatedly `` add '' 0/1 and 1/1 . So let me start this way , please . The third trap that can lead to misuse of the CBO numbers occurs when someone includes the resulting increase in interest payments when measuring the effect on the surplus of some budget changes such as the reduction in revenues and increase in expenditures that has occurred because of the recession but then excludes the resulting interest increases when measuring the effects of other budgetary changes such as the tax cut . A related point is that innovation at the state and local levels depends on certainty of expectations and funding . One actually sent me a newsletter , the headline of which said , `` A recent trade mission to New Jersey very successful : 20 strong prospects . IAS 39.25 ( b ) specifies that the economic characteristics and risks of an embedded derivative are considered to be closely related to the economic characteristics and risks of the host contract if the host contract is a debt instrument and the embedded derivative is an out - of - the-money floor or an out - of - the - money cap on interest rates when the instrument is issued . Finding game literature could be an excellent search topic for librarians to use in order to interest students when teaching basic research skills . When examining the causes of the deterioration of the surplus , what is not legitimate is to include the resulting increase in interest payments in calculating the cost of some actions or conditions that have caused the surplus to shrink , while omitting the resulting increase in interest payments when calculating the cost of other actions or conditions that reduced the surplus . A robust and pro-active approach to terrorism is necessary , but destroying bin Laden will only profit us so much if other radical , anti-Western Islamic organizations arise and flourish . Current collaborative development in Eclipse is limited to course-grained file revision via access to external source code control systems . Many people here have been here for a long time and can speak more harshly to certain people and still have a debate with them . I understand the economics that predict an increase in interest rates when the government runs deficits , but why are n't deficits rising ?