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.
Accounting: A contingent liability, contract, purchase order, payroll commitment, tax payable, or legal penalty that is chargeable to an account. It ceases to be an encumbrance when paid-out or when the actual liability amount is determined and recorded as an expense. 2. Real estate: A charge, claim, liability, or regulation that is attached to and is binding upon a property.