The type of movement issues seen in a person with CP depends on how severely a brain injury has impacted muscle tone. Muscle tone is defined as the strength and tension of the muscles. There are two common terms used to describe how cerebral palsy affects muscle tone â hypotonia and hypertonia. These are useful to better understand the types of CP. Hypotonia â Low muscle tone, causing a loss of strength and firmness. Hypertonia â High muscle tone, causing rigidity and spasmodic movement.
Risk of forfeiture. If the restricted stock award is forfeited (e.g., if you leave the company before the stock vests), a loss cannot be claimed for tax purposes with respect to the restricted stock award. Additionally, there is no refund on the tax paid on the restricted stock award.
Mark-to-market or fair value accounting refers to accounting for the fair value of an asset or liability based on the current market price, or for similar assets and liabilities, or based on another objectively assessed fair value. Fair value accounting has been a part of Generally Accepted Accounting Principles in the United States since the early 1990s, and is now regarded as the gold standard in some circles. Failure to use it is viewed as the cause of the Orange County Bankruptcy, even