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.
Changes in Spending. Salaries and benefits make up an important part of encumbered funds. A company must pay its employees regular wages and provide promised benefits such as health insurance. If a company plans to do more hiring, it must increase the amount encumbered for salaries. This is known in accounting as pre-encumbrance, meaning a projected but uncertain cost. Some businesses also have to project commission costs paid to representatives and independent contractors, which will vary with the amount of sales.