In such cases, the difference should be recognized as a charge to operations in the current period.
If this is the case then the difference should be marked in the current period as an operations charge.
To this end, BLM, FHWA, IRS, and VBA set expectations for senior executives to address employee perspectives in their individual performance plans and appraised their performance on the basis of the training provided to staff, safe and healthy work environment, teamwork, employee satisfaction, and fairness and diversity.