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.
5-0410.00 PURPOSE OF ENCUMBRANCE ACCOUNTING Since budgets are the legal authority to spend money, it is important for school administrators to haveaccurate, up-to-date information on the status of budget balances at any given time.To have an accurateidea of the situation, knowing the amount spent to date is not enough.-0400.00 ENCUMBRANCESNOTE: OPI encourages, but does not require, the use of encumbrance accounting.Montana schools may choose to : (1) Not record encumbrances, (2) Record encumbrances only atJune 30, or (3) Record encumbrances continually during the year (i.e. encumber each purchase order).