![]() ![]() Bypass Windows XP product activation. I must state from the beginning that this article is not about cracking Windows activation engine because we don't want to break our Windows EULA, do we? This article tries to show you ways to bypass Windows XP product activation for those emergency situations. I will explain in details below. Let's suppose that you have a licensed copy of an Windows XP but lately you have installed- activated/uninstalled it for several times. At some point the Microsoft Activation Server just get bored and says "OK, if you want me to activate your license then please pick up the phone and call me!". What if you get bored (or you are just lazy) to call Microsoft and to justify yourself and to ask them "Please, can you activate the copy that I bought legally? Yes, I have an invoice, in fact I have 1. I bought more copies than I'm using right now. Windows Xp Professional Activation KeyNo, I'm not a software theft, I cross my heart and hope to die!"Well, in that situation (let me make myself clear: when you both have the legal right to use that piece of software and you don't break the EULA) you could just try to exploit one of the Windows XP weaknesses. In fact you could try to exploit more than one, I'm sure about that (someone might think that I did it in the past; maybe they're right). You could find yourself in one of the following situations: the 3. ![]() Desktop anymoreyou are within those 3. ASAPYour 3. 0 days has expired. So you've got a message like the one below: You could also get a message like the one below, I meet that situation several times in the past, unfortunately I haven't tested to see if the trick works also for this particular situation, I guess/hope it does: Anyway, so you either have exceeded those 3. Windows or, lately, you have changed the hardware such that the Windows has started to annoy you with the Windows Product Activation dialogue. No matter in which situation you are just press the Yes button, like you are willing to activate your copy of Windows. A new window like the one below will be shown: Let's activate Windows - click Win. Key+u. By pressing simultaneous "Windows key" and "u" (Win. Key+u) you will open a window called "Microsoft narrator" where you can click on some hyperlink called "Microsoft web site" which in turn will open your default web browser (hopefully IE otherwise it works but with one more step; we get to this soon). Note: if by pressing Win. Key+u it opens another window named "Narrator" then, in order to get the "Microsoft narrator" window, you have to right- click that window's title- bar and to choose "About narrator" pop- up menu. So the "Microsoft narrator" window should look like this: At this point the idea is to get the IE browser opened because the browser has "an issue" that we are going to exploit it. How To Fix The Windows 7 Activation Countdown. 7 Enterprise Activation Key Hack avg for win xp sp1 microsoft. registration code safe microsoft. Microsoft Unhappy About Windows XP Update Hack. If you change a few lines of code in the. Rather than sod XP down with additional coding that makes it.
In case that your default browser is Firefox/Chrome/Opera/etc we should do some extra steps in order to open your IE browser because finally the IE is the one we are going to hack. If your browser is just IE then skip the steps below and go to the "IE browser opened". Non- IE browser openedenter "C: " in your browser URL address bar; your browser should show the content of C: directorynavigate to the C: Windows. System. 32 directory then click "taskmgr. Task Manager choose File- > Run then enter "iexplore. OK; that will open your IE browser; finally you can use it (see below)IE browser opened. In the URL address bar enter "C: " then hit OK. If you are not using IE8 then that command should exploit a weakness of IE7 (or earlier) which in turn will "crash the Windows" in that way that it will load the Desktop, the task bar, everything. Note: for some reasons Windows keeps locking itself every 3. Desktop nor the task bar. If that is happening just repeat the step mentioned at the paragraph above (enter "C: " in IE browser URL bar). Hacking is not always an easy job, isn't it? So, you have gained a time frame for ~3. Windows system, period when, hopefully, you will be able to launch whatever program you want even if ~3. Windows will lock it again (your application is already up an running so you are happy; Windows has closed its Desktop, he think it's clever, it's happy too; everybody is happy now, right?). Notes: I've seen that if you keep that "Windows Product Activation" window opened, then the Windows Desktop doesn't lock automatically after those ~3. So for example I have had the IE opened and it has remained opened for an undefined period of time, but when I closed (chose OK button) the "Window Product Activation" window then the Windows automatically logged me off so I had to begin the whole process from the beginning. I think it's good to know this "tips" upfront. If you start your Windows in "Safe mode" then the Windows Product Activation does not appear any more (regarding the safe- mode). Some interesting info here (before check this website alert). This trick just helps you to use your Windows copy in these emergency situations; I would not recommend anyone working like this on the daily basis because it could just prove to be a nightmare. You are within those 3. In this situation you are reminded (frequently enough) that you have only 3. The trick to bypass Windows XP product activation is the simplest and the most effective one. Windows activation reminder - 3. Registry Editor (Start- > Run then enter regedit and push OK button)open the registry key at the location HKEY_LOCAL_MACHINESOFTWAREMicrosoft. Windows NTCurrent. Version. WPAEventsedit the OOBETimer key value and set its value to "ff d. WPAEvents and select "Permissions". SYSTEM group/user and check all DENY options (we won't allow XP to mess with us anymore, in fact we deny it firmly : o)click Advanced button then uncheck "Inherit from parent the permission..", press OK, when prompted at next step just answer with "Copy"in "Permission entries" select the SYSTEM then choose "Edit.."; check all the "Deny" permissions the OK+Apply. It should not ask you anymore for software activation. In fact you could run Start- > All Programs - > Activate Windows and you should get an response message like "Windows is already activated". If not working then just try again, maybe you have missed something on the way. If you are interested on Windows Vista/7 license activation you could read also an article I wrote about this.[!] WARNING [!]I would not recommend to anyone to try this procedure in order to gain the access to use an unlicensed copy of Windows. In fact, when dealing with licensed software (like Windows), I would strongly recommend you to contact your software provider to ask it if you are allowed to do something like that or not. I wrote this article only for myself for research/educational purposes so that in case of emergency to be able to rescue my licensed system. When I have refereed the pronoun "you" or "we" I meant "I". Now, if you think that this article was interesting don't forget to rate it. It shows me that you care and thus I will continue write about these things. Deploying Windows XP Using Windows Product Activation. Published: November 0. Updated: May 2. 1, 2. By Gerald Maffeo. Microsoft Corporation. Abstract. Microsoft® Windows® Product Activation (WPA) is aimed at reducing casual copying and hard disk loading. It applies primarily to 3. Activation is not needed for 6. Microsoft volume licensing programs, such as Select or Open Licensing. Most large original equipment manufactures (OEM) will ship pre- activated systems. This article is intended for administrators who need to activate Windows XP on machines as part of a large scale deployment. On This Page. Acknowledgements. Introduction. Automation Overview. Unattended Activation. Sysprep Activation Rollback. Scripted Activation. Scripted Activation—Putting It All Together. Generic Product Keys. Summary. Related Links. Acknowledgements. Michael Kessler, Technical Editor, Microsoft Corporation. Introduction. Microsoft® Windows® Product Activation (WPA) is an anti- piracy technology designed to reduce casual copying and hard disk loading. WPA will apply to all 3. WPA is primarily of interest to retailers and System Builders for the following reasons: Direct original equipment manufacturers (OEMs) usually choose to implement a version of WPA that will be locked to a machines firmware (BIOS). This bypasses activation by effectively pre- activating these machines. Windows Product Activation is not needed in 6. Windows XP. (Considering this, none of the automation functionality described in this article is relevant to 6. Volume Licensing (VL) media—often referred to as select media—do not require activation. As a result, VL customers (Enterprise, Select, Campus, School, and Open) will probably not find much applicable information in this article. Setup does require entry of an organization's unique product key, which is generally provided in an answer file. Note: In the past, VL customers often used retail and VL media interchangeably. Windows XP no longer permits this: retail media must now be installed using retail product keys, while VL media must be installed using VL product keys. The Product. ID (PID), discussed below, can be used to determine whether the correct media is installed on a machine. Evaluation media do not support WPA automation and are not considered in this article. How WPA Works. WPA works by associating a machine's PID (which is derived from the product key) to the hardware configuration. It does this by creating an installation ID. The installation ID comprises the PID and a "hardware hash," which is derived from a number of elements that characterize the machine. It also includes a random component that is generated each time it is requested. In order to activate the machine, the installation ID is sent to a Microsoft license clearinghouse, which validates it. The clearinghouse returns a corresponding confirmation ID that is then used to activate the machine. After Windows XP has been activated, reactivation should only be necessary if the operating system is completely reinstalled, or if machine's hardware is substantially changed. Users must activate Windows XP with their unique product keys within the defined grace period. For the released product, this is 3. MSDN versions have 6. After expiration, Windows will disallow interactive logons until the system is activated. The machine is otherwise fully functional (services are still loaded and running), and the Windows Management Instrumentation (WMI) automation mechanisms are still available. WMI is a management infrastructure in Windows that supports monitoring and controlling system resources through a common set of interfaces.)Validating Automated WPAMicrosoft's Information Technology Group (ITG) has validated the fully automated solution described below in the Scripted Activation—Putting It All Together section. It did this by successfully deploying over 1. Release Candidate 1 (RC1) of Windows XP. This process ensured that the built- in Windows Management Instrumentation (WMI) activation feature works as intended when using WPA. Automation Overview. Not every Windows installation is done manually. Large scale deployments would be too costly and time- consuming if an administrator had to personally set up large numbers of machines. Such installations are therefore usually automated, using unattended or remote (RIS, SMS, etc.) processes. And administrators often will not want end users to personally activate their machines. WPA automation methods in Windows XP are designed to support automated deployments and accommodate these scenarios. Note Most enterprise customers will deploy volume licensing media and will not need WPA automation. WPA Automation Options. An administrator can choose whether to automatically activate a machine during setup or to defer activation to a later time. The WPA automation options presented in this article include: Unattended Activation (Setup) – WPA supports the use of unattended answer files to set product keys, set temporary proxy settings, and to auto- activate during setup. Sysprep Activation Rollback – WPA adds activation rollback to standard sysprep to support drive imaging as a deployment option. Scripted Activation (Post- setup) –WPA's WMI provider supports scriptable, post- setup automation to query activation- related properties and to activate the machine—all on a fully automated, unattended basis. Automating WPA—Something to Consider. One of the difficulties of automating activation during setup is that a machine's unique product key must be specified, either in the answer file itself, or in a uniqueness database file (UDF). Since a UDF is not commonly used, some administrators might therefore choose to generate a machine- specific answer file with the required product key on demand. This is not a Microsoft- provided feature and would require a customer- provided utility. Further, there is no guarantee that activation will actually succeed during setup, thereby limiting its value. The most useful deployment methods will therefore employ sysprep (for imaged systems) and post- setup scripted activation. Using Product Keys During Setup. A product key of the correct type (retail, volume, or OEM, as well as the correct full or upgrade type) is always required during setup. For activation media, it is possible to enter a generic product key of the correct type and then change it to the required machine- specific product key at a later time. You can use the keys provided in the Generic Product Keys section below. These keys cannot be activated, since they are blocked at the clearinghouse. They do however permit setup to complete and start the activation timer. Note: WPA provides both manual and automated methods to correct the product key before the products grace period expires. Unattended Activation. If your installation scenario requires activation to be completed during setup, you can use an unattend answer file. Unattend Answer File. An unattend answer file is a text file that is used in conjunction with Setup to bypass normal setup prompts. An unattend file can enter the product key automatically; configure the proxy setting; and then auto- activate the system on behalf of the end user, either through the target machine's local area network or default Internet connection. In order to complete a successful unattended activation, the machine being set up must of course have Internet connectivity, either directly or through a firewall. An administrator must first configure the answer file appropriately. Types of Answer Files. There are several variants of answer files. These include: Support for manual invocation. CD installation. Mini- setup. Remote Installation Services (RIS)Note: Discussion of unattended setup is beyond the scope of this document. Extensive documentation for Setup Manager and unattended installation is available on the installation CD. Targeted documentation is also available on OEM pre- installation kit CDs and accompanying RIS tools. See the section below for specific references. Unattended Setup— An Example. A common way to use an answer file (for example unattend. Winnt. 32 /U: < answerfile> command. Listing 1 below illustrates an unattend file that will accomplish a fully automated activation during setup using the above command. Note: Syntax varies depending on the type of setup and the required answer file. In this example only the highlighted lines specifically relate to activation. Other parameters may not apply or be appropriate to your needs. Refer to the documentation for complete information.
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Ten Tricks for Checking Your Phone Less. The most frustrating thing about a phone addiction is that unlike actual substance abuse, the solution is not to stop using it completely. Instead, we have to find ways to use this technology responsibly, fighting apps overtly designed to steal our time. Marketer Josh Spector wrote about ten habits that help him control his phone use. Acquiring these habits is hard, so we’re adding some tricks and apps that will enforce your self- control. Stop checking your phone in the car. Stick your phone in the glove compartment. Android and Windows Mobile come with a driving mode that switches you to voice controls. OS 1. 1, coming out September 1. Do Not Disturb While Driving” mode. AT& T customers can already use the AT& T Drive. ![]() Mode app). If Google Assistant isn’t enough, download Drivemode for Android for a “no- look” interface that automatically launches when you start driving. Android: Previously mentioned hands- free driving app Drivemode has a lot of great features, but it…Read more 2- 3. Move your phone elsewhere when you watch TV or read. When you’re out and about, it makes sense to keep your phone in your pocket. But when you get home, take it out. Leave it to charge, and try treating it like a home phone. The less often you check your phone for “just one thing,” the less often you get sucked into an hour of Twitter. When you get up and check your phone, try leaving it plugged in, and/or standing right over the outlet. That’ll make it harder to accidentally pocket it and break the habit. Turn off notifications. Specifically, turn off all notifications that don’t require immediate action. You can probably leave calls and texts on, but turn off everything from Twitter, Facebook, and every app with a “follow” function. Turn off your email notifications too. It’s not as if you don’t check your email every 2. If you need, establish a “call/text if it’s an emergency” policy. When you download a new app, disable notifications (or just never enable them). Let the app earn your attention. If some notifications kind of matter, make them silent and hide them from your lock screen. They still might suck you in once you open your phone, but at least they won’t trigger a new browsing session. According to local news reports, an area man stopped checking Twitter for a few minutes yesterday…Read more 5. Choose an end point for your browsing session. Torrentz will always love you. Farewell. © 2003-2016 Torrentz. The app is certainly a relic, from a time when the casual computer user couldn’t crack open Photoshop or Skitch or Pixelmator or thousands of web apps. Turn off your email notifications too. It’s not as if you don’t check your email every 20 minutes anyway. If you need, establish a “call/text if it’s an. Put your clock app on your home screen. When you open your phone, before anything else, set a timer for how long you want to spend on your phone. Android offers some more automatic solutions. Use Quality. Time to limit the time you spend on specific apps. Try turning your phone off—like, really off—when you’re done using it. For most of us, this will prove a little too drastic. ![]() But try it just for a day and see what you gain. Everyone’s phone needs are different, so it’s normal to try a few tricks that don’t work out. That’s not failure, it’s just experimentation. When people see my i. Phone they’re like, “My God, man, do you have some kind of crazy phone virus?”…Read more 6. Stop checking your phone when in line. For most of us, this is exactly what mobile phones are for. But if you really want to lean into the boredom that’s essential for creativity and reflection, then stop checking your phone just because you’re not doing anything for a minute. Practically, this might mean keeping your phone in a different pocket, so you can’t pull it out quite so unconsciously. Get a wallpaper that reminds you to put down your phone. Add a fresh one weekly. Practice stopping and looking around you. Most of us—no matter how many time- saving techniques we employ—don’t have enough time to waste. But …Read more 7. Don’t use your phone in bed. Establish a no- phone time in the morning and evening. To enforce it—or to only block the less essential functions—use Freedom (i. OS) or Offtime (i. OS/Android) to turn off all access to domains like Twitter, Facebook, and Instagram. That way you can pick up your phone to check for actually important updates, while shielding yourself from drifting on over to your social feeds. This may sound too stringent if your job occasionally involves social media. But even as a blogger, I’ve kept Freedom on, blocking Twitter between 9: 3. PM and 7: 3. 0 AM. If I ever actually need to tweet at night, I could always go to my computer. At least five times a week I check my phone in bed, realize Twitter is blocked, and go back to my book. Windows/Mac/Android/i. OS: What good is blocking distractions on your computer if you can pick up…Read more 8- 9. Break the “checking” cycle. Once you’ve checked your email, Twitter, Facebook, Instagram, Snapchat, and so on, it’s tempting to start the loop all over again. Instead check just one app at a time. Train yourself to put your phone down after your intended action. It’s pretty hard to break the “what’s next” habit, so do anything you can to make switching apps less automatic. Close apps as soon as you use them, so you’d have to boot them up again. And hide all your distracting apps off of the home screen, putting them in folders so you have to dig for them or type their names to open. Try deleting one social app at a time, for just a day or a week, to see whether you really need it. If you end up keeping one distracting app off your phone, it’ll be worth it. You pick up your phone, glance at Facebook, Twitter, Instagram, then peek in on your email. By the…Read more 1. Don’t expect a quick fix. It’s difficult to find the right balance. Most of us really appreciate the advantages of a smart phone, and most of us also use it more than we want to. Most of these tricks only work as long as you’re paying attention to them, and apps keep finding new ways to invade your space, so you need to keep finding fresh ways to trick your brain out of bad behavior. As Spector points out, the answer isn’t a one- time “digital detox.” It’s learning to live with, and earn the privilege of (as contributor Jake Knapp put it) “infinity in your pocket.” When you realize how big that obstacle is, it makes sense that there’s no quick fix—just regular habits, trial and error, and ups and downs. Torrentz Search Engine. Torrentz will always love you. Summary: Under the supervision of the Chief Operating Officer, the Fiscal Manager is responsible for managing and performing various accounting activities including. United States General Accounting Office GAO March 2002 EXECUTIVE GUIDE Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory. Glossary of Accounting Terms and Definitions. Accounting helps keep a track of the financial position of the business and forms the basis for good financial planning. ![]() ![]() While studying accountancy, you may come across several terms that you may not be familiar with. Most glossaries may help you with it, but some definitions may be too elaborately worded for most people to understand, resulting in a confusion. The paragraphs below conjure up a list of basic and advanced accounting terms in a simple language. Glossary of Accounting Terms and Definitions. A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | AAbove the Line. Above the line items are those revenue and expense items that directly affect the calculation of periodic net income.
![]() Absolute Change. Absolute change is the numeric change in the value of a commodity, expense etc. Absorb/Absorption. Absorb indicates that one account or group of accounts combines the amounts from similar or related accounts or groups of accounts. Thus, the combined account is a new entity, while the old ones are removed. For instance, if you have 3 creditors, John, George, and Paul, you can combine them into one creditors' account. Hence, they are called absorption. Absorbed Costs. Absorbed Costs are a combination of both variable and fixed costs. Absorption Costing. Absorption costing absorbs all costs under two head product costs (manufacturing costs) and period costs (non- manufacturing costs). Absorption Pricing. Absorption pricing is setting a price, which is the sum of the absorbed cost plus a marked- up percentage of profit. Absorption Variance. Absorption variance is the difference between the predicted and actual absorption costs. Accelerated Depreciation. Accelerated depreciation is a form of depreciation where larger amounts of depreciation are calculated in the first few years. Account. An account is the physical record of the transactions incurred related to an asset, liability, revenue, expense, etc. Accounts Analysis. Accounts analysis can be looked as a method of cost behavior analysis by classifying records under two heads: fixed or variable. Accounts Group. Accounts group is a combination of similar accounts, like fixed assets group, long- term liability group, etc. Accounting. Accounting is the process of recording all the economic events that affect the business/individual over an accounting period. Accounting is done based on the various accounting principles, concepts, and the Golden Rules. Accounting Concepts. There are certain assumptions that are taken for granted while recording the accounts. These assumptions are called accounting concepts. The 4 accounting concepts are Going Concern Concept, Accrual Basis Concept, Consistency Concept, and Prudence Concept. Read on for more about Basic Accounting Concepts and Principles. Accounting Cycle. An accounting cycle is the series of steps to be followed while preparing financial statements. The steps in the accounting cycle are budgeting, journal entries, adjusting entries, ledger posting, preparing financial reports, and closing of accounts. Accounting Entity Assumption. For legal and tax purposes, a business can be treated as a different entity from the owners. Thus, only the transactions related to the business are recorded and not the ones related to owners. Accounting Equation. The accounting equation lays down the relationship between total assets, liabilities and owner's equity. The accounting equation is Total Assets = Total Liabilities + Owner's Equity. Accounting Event. An accounting event is any event where there is a change (increase/decrease) in value of the assets, liabilities or owner equity. Accounting Income. Accounting income is the income earned by the business over the accounting year on an accrual basis. Accounting Measurement and Disclosure. Accounting measurement and disclosure is the accounting concept that says that adequate dates should be used and disclosed for the purpose of decision- making. Accounting Periods. An accounting period is the frame of time during which the accounts are prepared. An accounting period is usually for a year. Accounting Principles. Accounting principles are commonly accepted principles assumed while accounting for the business. For details, refer to GAAP (Generally Accepted Accounting Principles). Accounting Ratios. Accounting ratios are mathematical tools, which help in performing the comparative financial analysis for two financial variables. Accounting System. An accounting system is a holistic approach to accounting. It may be manual as well as computerized. An accounting system helps identify economic events, record them, and generate reports at the end of the accounting period or even during the period. Accounting Theory. An accounting theory develops a framework for the accounting procedure. There are four types of theories of accounting: Classical Inductive, Income, Decision Usefulness, and Information economics. Accounting Timing Difference. Accounting time difference is the effect that considering a deferred financial event would have on the financial statements. Accounting Treatment. Accounting treatment is the set of rules that lays down how to treat an account and how to handle a particular transaction. Accounts Payable. Accounts payable are those accounts wherein the business has an obligation to pay for receiving goods or services. They are classified as a liability. Accounts Payable to Sales. Accounts payable to sales represents the time taken between the sales and payment to creditors. Accounts Receivable. Accounts receivable are those accounts where the business can owe money for providing goods or services. They are assets. Accounts Receivable Reserve. An accounts receivable reserve is a pool of money kept aside by the business to protect itself from default on the accounts receivables. Accounts Receivable Turnover. Accounts receivable turnover lets the business measure how quickly the customers are paying out the money receivable. It is calculated by Accounts Receivable Turnover = Net Credit Sales / Average Accounts Receivable. Accrual Concept. Accrual concept is one of the core accounting concepts. Accrual concept states that a economic event should be recorded in the period in which it is incurred rather than when it is paid for or when cash is received in return. Accrued Assets. Accrued assets are those assets from which the revenues are earned but not received. Accrued Expenses. Accrued expenses are those expenses which have been incurred but not paid. Accrued Income. Accrued income is income that is earned but not yet received. Accrued Interest. Accrued interest is interest that an asset has earned, but not received. Accrued Inventory. Accrued inventory is that which has arrived in the warehouse of the business but hasn't yet been paid for. Accrued Liability. Accrued liabilities are those liabilities that have been incurred by the business and haven't been paid off. Accrued Payroll. Accrued payroll is employee salaries that remain unpaid at the end of the year. Accrued Revenue. Accrued revenue is revenue that has been earned, but not yet received. Accumulated Amortization. Accumulated amortization is the accumulated charge against the intangible assets owned by the business. Accumulated Depreciation. Accumulated depreciation is the charge incurred for the wear and tear of a fixed asset that is calculated periodically. Acid Test Ratio. Acid test ratio is a ratio that analyzes the liquidity position of the business. It is calculated by Acid Test Ratio = Total Liquid Assets / Current Liabilities. Acquisition. Acquisition is a situation where one company takes over the controlling stake of another company. Activity- Based Costing. Activity based costing is a form of costing that analyzes the cost of a product based on the cost of the various activities performed for it. Activity Ratio. Activity ratio is the ability of a business to convert their balance sheet assets into cash or sales. Actual Cash Value. Actual cash value is a method for determining the actual loss incurred by the business expressed in monetary terms. It is normally used in context of depreciation. Actual Cost. Actual cost is the exact amount you pay to buy a fixed asset as opposed to the market value or production cost. Additional Paid- in Capital. Additional paid- in capital is the amount paid by the shareholders over and above the par value of the asset. Adequate Disclosure. Revised AS 1. 0 – Property, Plant and Equipment. This Revised ‘Accounting Standards (AS 1. Property, Plant and Equipment’ is applicable for the accounting periods commencing on or after April 1, 2. Companies (Accounting Standards) Amendment Rules, 2. G. S. R. 3. 64(E) dated 3. ICAI Press Release dated 2. Amendment to AS 2, 4, 6, 1. Institute of Chartered Accountants of India, pursuant to issuance of amendments to Accounting Standards by the MCA (September 2. Accounting Standard (AS) 1. Property, Plant and Equipment(This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of the General Instructions contained in part A of the Annexure to the Notification.)Objective. The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about investment made by an enterprise in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them. Scope. 2. This Standard should be applied in accounting for property, plant and equipment except when another Accounting Standard requires or permits a different accounting treatment. This Standard does not apply to: (a) biological assets related to agricultural activity other than bearer plants. This Standard applies to bearer plants but it does not apply to the produce on bearer plants; and(b) wasting assets including mineral rights, expenditure on the exploration for and extraction of minerals, oil, natural gas and similar non- regenerative resources. However, this Standard applies to property, plant and equipment used to develop or maintain the assets described in (a) and (b) above. Other Accounting Standards may require recognition of an item of property, plant and equipment based on an approach different from that in this Standard. For example, AS 1. Leases, requires an enterprise to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the accounting treatment for these assets, including depreciation, are prescribed by this Standard. Investment property, as defined in AS 1. Accounting for Investments, should be accounted for only in accordance with the cost model prescribed in this standard. Definitions. 6. The following terms are used in this Standard with the meanings specified: Agricultural Activity is the management by an enterprise of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological assets. Agricultural Produceis the harvested product of biological assets of the enterprise. Bearer plant is a plant that(a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than a period of twelve months; and(c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. The following are not bearer plants: (i) plants cultivated to be harvested as agricultural produce (for example, trees grown for use as lumber); (ii) plants cultivated to produce agricultural produce when there is more than a remote likelihood that the entity will also harvest and sell the plant as agricultural produce, other than as incidental scrap sales (for example, trees that are cultivated both for their fruit and their lumber); and(iii) annual crops (for example, maize and wheat). When bearer plants are no longer used to bear produce they might be cut down and sold as scrap, for example, for use as firewood. Such incidental scrap sales would not prevent the plant from satisfying the definition of a bearer plant. Biological Asset is a living animal. Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Accounting Standards. Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. An Accounting Standard on Agriculture is under formulation, which will, inter alia, cover accounting for livestock. Till the time, the Accounting Standard on Agriculture is issued, accounting for livestock meeting the definition of Property, Plant and Equipment, will be covered as per AS 1. Revised), Property, Plant and Equipment. Enterprise - specific value is the present value of the cash flows an enterprise expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability. Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm’s length transaction. Gross carrying amount of an asset is its cost or other amount substituted for the cost in the books of account, without making any deduction for accumulated depreciation and accumulated impairment losses. An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. Property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and(b) are expected to be used during more than a period of twelve months. Recoverable amount is the higher of an asset’s net selling price and its value in use. The residual value of an asset is the estimated amount that an enterprise would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. Useful life is: (a) the period over which an asset is expected to be available for use by an enterprise ; or(b) the number of production or similar units expected to be obtained from the asset by an enterprise. Recognition. 7. The cost of an item of property, plant and equipment should be recognised as an asset if, and only if: (a) it is probable that future economic benefits associated with the item will flow to the enterprise; and(b) the cost of the item can be measured reliably. 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It’s a 6,0. 00 Btu model, so it’s meant for smaller rooms than our main pick or runner- up—but it’s so much quieter than either of those picks (or their smaller variants) that you should be able to sleep easier all summer. In late June, we chose this model to replace the Frigidaire Gallery FGRQ0. L3. T1, which is temporarily out of stock.)This guide also includes our current thoughts on “smart,” Wi- Fi–controllable air conditioners (and a smart AC accessory), plus recommendations for other kinds of air conditioners, including portable ACs (in a separate guide), through- the- wall units, and casement- window models. Table of contents. Why you should trust us. This is our sixth year recommending window air conditioners (originally as The Wirecutter, now as The Sweethome), and my fourth year on this beat, personally. We’ve put in about 1. Our expert sources include a representative for the Environmental Protection Agency, which administers the Energy Star program, as well as Max Sherman, an HVAC+R (heating, ventilation, air conditioning, and refrigeration) engineer who works as a staff senior scientist at Lawrence Berkeley National Laboratory. The right air conditioner size for you. ![]() Don’t fall into the trap of buying a significantly under- or overpowered air conditioner. Measure the square footage of the room you need to cool, then look at this Energy Star chart to find the appropriate cooling capacity, as measured in British thermal units (Btu). Sun exposure, ceiling height, appliance heat, and the number of people that’ll usually be in the room can impact the capacity you’ll need, but floor size is the most important factor. You won’t always be able to find an AC with the perfect Btu rating, so you might have to round up. For example, nobody makes a 9,0. Btu window AC, so a 1. Btu window AC is the next- best option in that case. Don’t fall into the trap of buying a significantly under- or overpowered air conditioner. Smaller units cost less, so you may be tempted to size down if you’re looking to save a few bucks. But an underpowered AC will run constantly, trying and failing to get the room down to the target temperature and a comfortable humidity. That’s a waste of energy, and you won’t even be that comfortable. If you get a unit that’s too big, it can leave your room feeling clammy because it reduces temperature faster than it removes moisture from the air. It’s going to cycle on and off more, and then you’re going to lose some of your humidity control,” said Sherman. Need to cool multiple rooms? It’s more effective to get several smaller air conditioners and put one in each room, rather than to buy one big unit. When two rooms are separated by a doorway, they’re “thermally separated,” as Sherman put it. That means an AC in your living room won’t do much to cool your bedroom. Sure, you’ll have to spend more money to buy two 6,0. Btu ACs than you would to just get a 1. Btu AC. But you get much more accurate, comfortable climate control when you use the right machine for each room. How we picked. The air conditioners we tested in 2. Note: Stacking them in this way does not constitute a proper installation. Cooling power and energy efficiency are so, so similar for window ACs at a given Btu rating that it’s barely worth worrying about. The best window air conditioner makes you the most comfortable in your home. For most people, that means picking a quiet AC without jarring whines, whooshes, or whirs, and with as much control over climate settings and air direction as possible. Ideally, the best air conditioner will pass the bedroom test: If it’s good enough to sleep near, it’s good enough for any other room in your house. Everything else is much less important. Installation and maintenance should be easy, but they don’t vary too much from model to model, and you have to deal with them only a couple times per year. And cooling power and energy efficiency are so, so similar for window ACs at a given Btu rating that it’s barely worth worrying about. When comparing models, the difference in reaching a target temperature is never more than a few minutes, and the difference in an annual cost to operate is never more than a few dollars. For this guide, we focused on 8,0. Btu window air conditioners because it’s the most popular size at retail, which implies that it’s what most people need. These ACs are suited for spaces between 3. Sticking to a common Btu rating also helped us make apples- to- apples comparisons between our top contenders.) Air conditioners at this size can cost anywhere from $1. If you’re looking to cool a larger or smaller room than the average, most of our picks are available in several different sizes. We didn’t consider the other sizes, but we’re pretty confident that our findings hold up for models between 6,0. Btu. How we tested. In 2. 01. 7, our testing began by tracking down about 4. Based on specs, features, price, and our experience with older versions of some models, we settled on eight finalists, split into three subgroups. The first group is just standard, affordable, Energy Star qualified window units including: LG LW8. ER, our top pick from 2. Frigidaire FFRE0. S1, our runner- up from 2. GE AHM0. 8LW. We focused on noise as the main distinguishing factor. Window air conditioners can be pretty damn loud these days. The next group is made up of quieter models, including: Friedrich Chill CP0. G1. 0B, one of our upgrade picks from 2. Haier Serenity Series ESAQ4. T, which is a new 6,0. Btu model—it’s not available in an 8,0. Btu variant, but we wanted to test it anyway; and the new Frigidaire Gallery FGRQ0. L3. T1. Finally, the smart ACs, which have Wi- Fi antennas that let them work with smartphone apps or other smart- home systems: GE AEC0. LW, which works with an app as well as Alexa; and LG LW8. ERSM, which is essentially our main pick but with app control. Among those finalists, we focused on noise as the primary distinguishing factor. Window air conditioners can be pretty damn loud these days, louder than they used to be. Some people find that the hum of the compressor and whoosh of the fan make it difficult to sleep in the same room as a window AC. If it’s in a living room, expect to raise your voice and turn up the TV. According to this Energy Star memo (PDF; page 2), manufacturers claim that this volume creep is a side effect of stricter efficiency standards. That’s probably true, though it’s also a time- honored tradition for industry groups to drag their feet and whine about regulations.) But some models are easier on the ears than others, and we heavily favored air conditioners with a lower operating volume and a smoother frequency response. We developed our noise test with the help of audiovisual expert and Wirecutter contributor Geoff Morrison. We connected a calibrated microphone to an i. Phone 5. S, then fired up the SPLn. FFT noise meter app, setting it to C- weighting with a slow response. We stood 6 feet away from each unit and measured volume at the low, medium, and high fan settings, with and without the compressor running. During that testing, we made note of any frequency spikes, which your ears would hear as irritating, high- pitched whining, or the kind of midrange whooshing that you don’t even realize is giving you a headache until it stops running. The other way we judged our finalists was the level (and quality) of user control they allowed. One important area where window ACs can differ is their fan vents, which control the direction of airflow. 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