The oxidase test is used to identify bacteria that produce cytochrome c oxidase, an enzyme of the bacterial electron transport chain. (note: All bacteria that are oxidase positive are aerobic, and can use oxygen as a terminal electron acceptor in respiration.This does NOT mean that they are strict aerobes.he oxidase test is used to identify bacteria that produce cytochrome c oxidase, an enzyme of the bacterial electron transport chain. (note: All bacteria that are oxidase positive are aerobic, and can use oxygen as a terminal electron acceptor in respiration. This does NOT mean that they are strict aerobes.
An encumbrance is an estimate of the salary and benefit expense which will occur for the future. Salary and benefit expense encumbrances are generated semi-monthly. Negative encumbrances (liquidations) reverse the prior semi-monthly period encumbrance by changing (reversing) the sign. Encumbrances are only generated for salaried appointments.
Overview of Encumbrance Accounting. With General Ledger you can record pre-expenditures commonly known as encumbrances. The primary purpose of tracking encumbrances is to avoid overspending a budget. Encumbrances can also be used to predict cash outflow and as a general planning tool. To use the full capabilities of encumbrance accounting, you must enable the budgetary control flag for a set of books.