tailieunhanh - A Risk-based Audit of the Captive/Privately- owned Cervid Industry in Michigan

Connection fees, generated when customers connect to the Group’s network, are deferred and recognized as revenue over the average estimated customer relationship period. The estimate of the average estimated customer relationship period is based on the recent history of customer changes in estimates could lead to changes in both the amount and timing of the future recognition of revenues. Bundled offers Bundled offers that combine different elements are assessed to determine whether it is necessary to separate the different identifiable components and apply the corresponding revenue recognition policy to each package revenue is allocated among the identified. | A Risk-based Audit of the Captive Privately-owned Cervid Industry in Michigan Michigan Department of Natural Resources Report Series Issue Report No. 1 March 10 2005 Data Analysis and Final Report Committee Michigan Department of Natural Resources D. O Brien Wildlife Division Chair P. Bernardi Law Enforcement Division S. Dubay Wildlife Division S. Mayhew Wildlife Division W. Moritz Wildlife Division D. Purol Law Enforcement Division Executive Summary Deer and closely related species such as elk Cervus elaphus nelsoni moose Aloes aloes and caribou Rangifer tarandus scientifically classified as members of the Family Cervidae are collectively referred to as Cervids. While the general public commonly considers cervids wildlife cervids raised in enclosures and cared for by humans variously called captive privately-owned 1 or farmed form a group distinct from free-ranging . wild cervids. Management of these captive privately-owned cervids C P-OC presents a number of unique challenges and opportunities. Because C P -OC management involves aspects relevant to both agriculture and resource conservation both the Michigan Departments of Agriculture MDA and Natural Resources MDNR have responsibilities in C P-OC regulation. Both agencies recognize the potential of diseases specifically Chronic Wasting Disease and Bovine Tuberculosis to negatively impact both privately owned livestock and wildlife in Michigan. The term Captive Privately Owned Cervid Industry refers to the collective body of enclosures. This industry is composed of 740 facilities located throughout the State ranging in size from less than 1 acre to over 5 000 acres. Facilities are classified into 4 categories based on function Hobby Exhibition Ranch and Full Registration. While Hobby and Exhibition are self explanatory Ranches provide shooting opportunities and Full Registration facilities provide breeding stock shooting stock and sale of live animal for hobby and exhibition operations. As a result of .