This distinction is particularly important during Fiscal Year-End Close because the Accounting Department and the UCI Budget Office only look at вЂBudget minus ActualsвЂ™ to determine if an account or fund is solvent. With Encumbrances, no payments leave the University and no actual expense would be generated on a ledger, since it is an expectation of a future actual transaction. Encumbrances are not considered actual expenses and are not included in actual-expense balances. Actual ExpensesД®ncumbrances are open commitments to a transaction. Report users can use this encumbrance indicator to evaluate their available balances and solvency concerns, at budget or fiscal year end. In Balance Reports, encumbrances can be toggled on or off to reflect available balances. Encumbrances are important in determining how much funds are available as a projected expense planning tool. The purpose and main benefit of encumbrance accounting is avoiding budget overspending, by showing open commitments as part of projected expenses. When an encumbrance is established, the organizationвЂ™s financial manager should ensure funds will be available for payment of the transaction, in accordance with the overall life-cycle of the contract. The encumbrance transaction shows an outstanding commitment by an organization.

Withholding on Nonwage Service PaymentsДЄn Encumbrance is a type of transaction created on the General Ledger when a Purchase Order (PO), Travel Authorization (TA), or Pre-Encumbrance (PE) document is finalized.

Internal Billing Letter of Agreement (LOA).

Financial Schedules for all UC Campuses.

In California, under В§ 240 of the Penal Code, assault is вЂњan unlawful attempt, coupled with a present ability, to commit a violent injury on the person of another.

Morgan, the Court of Appeals of Kansas held that вЂњ threat and the acts and circumstances surrounding it could reasonably put someone in position in apprehension of imminent or immediate bodily harm.вЂќ

In assault and battery, assault refers to the act that causes the victim to immediately apprehend a harmful or offensive contact, whereas battery refers to the act that causes the actual contact.ДЄssault committed under aggravating circumstances may be raised to aggravated assault.

Assault is typically paired with battery as assault and battery. In tort law, assault is considered an intentional tort.В Some jurisdictions label assault as attempted battery.

The defendantвЂ™s act causes the victim to reasonably apprehend such a contact.

The defendant intends to cause the victim to apprehend imminent harmful or offensive contact by the defendant.

The prima facie case for assault has three components:

There is some disagreement among jurisdictions in regard to the role of consent.

However, an otherwise inoffensive contact may be deemed offensive if the tortfeasor knew the victim was unusually averse to such a contact.вЂњHarmful or offensiveвЂќВ in the context of assault, is an objective standard referring to touching that is likely to or capable of causing harm or offending a reasonable person by violating prevailing social standards of acceptable touching.вЂњImminentвЂќВ in the context of assault, means the threatened harmful or offensive contact must be certain or likely to occur very soon.If the victim and tortfeasor have special knowledge of each other, this special knowledge may be considered when determining whether the victimвЂ™s apprehension was reasonable.If the victim and the tortfeasor do not know each other, then the legal standard is what an ordinary reasonable person under the same circumstances as the victim would have believed. The victim does not need to prove fear, only that they were aware that such a contact might occur.вЂњReasonable apprehensionвЂќВ in the context of assault, refers to the victimвЂ™s reasonable belief that the act will lead to imminent harmful or offensive contact.The tortfeasor need not have intended for the contact to be harmful or offensive, only to have intended the actual contact.It does not matter if the goal of the tortfeasor was merely to scare the victim or if the act was meant as a joke.вЂњIntentionвЂќ in the context of assault, means that the act is not accidental, but motive is immaterial.No physical injury is required, but the actor must have intended to cause a harmful or offensive contact with the victim and the victim must have thereby been put in immediate apprehension of such a contact. Assault is generally defined as an intentional act that puts another person in reasonable apprehension of imminent harmful or offensive contact.

Define actual