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Dorchester-APB-46 - History

Dorchester-APB-46 - History


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Dorchester

Counties in Maryland and South Carolina.

The first Dorchester, sailing vessel, served in the 5th Naval District during 1917-18.

II
(APB-46: dp. 2,189; 1. 328'; b. 50'; dr. 11'2"; s. 10 k.;
cpl. 123; a. 8 40 mm.; cl. Benewah)

The second Dorchester (APB-46) was launched 12 April 1946 by Missouri Valley Bridge and Iron Co., Evansville, Ind. sponsored by Mrs. J. A. Walsh; and commissioned 15 June 1946, Lieutenant W. T. Roberts, Jr., USNR, in command.

Sailing from New Orleans 6 August 1946, Dorchester embarked troops at Pearl Harbor, then sailed to deliver cargo and receive more passengers at Eniwetok and Guam as she made her passage to Japan. On 16 October she reported for service as barracks ship at Wakayama and at Kobe from 11 February 1946 to 4 March. Dorchester then sailed for San Francisco arriving 9 April. She was placed out of commission in reserve at Vancouver, Wash., 16 October 1946.


FASB, Financial Accounting Standards Board.

Affects:
Amends ARB 43, Chapter 9C, paragraph 5 Replaces ARB 43, Chapter 9C, paragraphs 11 through 13 Deletes ARB 43, Chapter 11B, paragraph 8 and Chapter 15, paragraph 11 Deletes ARB 44 (Revised), related letter dated April 15, 1959 Supersedes ARB 44 (Revised) Replaces ARB 51, paragraph 17 Supersedes APB 1 Supersedes APB 11 Amends APB 16, paragraphs 87 and 88 Deletes APB 16, paragraph 89 Amends APB 17, paragraph 30 Amends APB 21, footnote 8* Amends APB 23, paragraphs 9, 10, * 13, * and 21 and footnotes 7 * and 9 Replaces APB 23, paragraphs 11, 14, and 24 Deletes APB 23, footnotes 4, 6, and 10 Supersedes APB 24 Amends APB 25, paragraph 17 * Amends APB 28, paragraphs 19 * and 20 and footnotes 2 and 3 Amends APB 29, paragraph 27 * Amends APB 30, paragraph 7 Deletes AIN-APB 4, Interpretations No. 4 and 6 Supersedes AIN-APB 11, Interpretations No. 1 through 25 Deletes AIN-APB 15, Interpretations No. 13 and 16 Amends AIN-APB 18, Interpretations No. 1 and 2 * Supersedes AIN-APB 23, Interpretation No. 1 Amends AIN-APB 25, Interpretation No. 1 Amends FAS 12, paragraph 22 * Amends FAS 13, paragraph 47 Replaces FAS 16, paragraph 11 Amends FAS 16, paragraph 13 and footnotes 3 and 4 Deletes FAS 16, footnote 5 Amends FAS 19, paragraphs 61 and 62 Supersedes FAS 31 Supersedes FAS 37 Amends FAS 38, paragraph 2 and footnote 2 Amends FAS 44, paragraph 6 * Amends FAS 52, paragraphs 22, * 23, * 24, * and 48 Amends FAS 57, paragraph 2 Replaces FAS 60, paragraphs 55 and 60(i) Deletes FAS 60, paragraphs 56 through 58 and 60(j) and footnote 8 Amends FAS 69, paragraphs 26, 30(c), 40, and 41 Replaces FAS 71, paragraph 18 Amends FAS 71, paragraph 46 Deletes FAS 71, footnote 12 Amends FAS 87, paragraph 37 * Amends FAS 89, paragraphs 33 * and 96 Amends FAS 90, paragraphs 14 and 27 * Amends FIN 18, paragraphs 6, * 15, 16, 18, 40 through 43, * 46 through 55, 58, 65, 66, and 68 and footnotes 2, * 19 and footnote (*) of paragraph 47 Replaces FIN 18, paragraphs 14, 20, and 23 and footnote 14 Deletes FIN 18, paragraphs 59 through 61 and 70 and footnotes 9 through 13, 18, 21 through 23, and 25 Supersedes FIN 22 Supersedes FIN 25 Supersedes FIN 29 Amends FIN 30, paragraph 5 * Amends FIN 31, footnote 1 Supersedes FIN 32 Amends FTB 79-9, paragraph 3 Amends FTB 79-16 (Revised), paragraph 4 Supersedes FTB 81-2 Replaces FTB 82-1, paragraph 5 Amends FTB 82-1, paragraph 7 * Supersedes FTB 83-1 Supersedes FTB 84-2 Supersedes FTB 84-3 Supersedes FTB 86-1 Deletes FTB 87-2, paragraphs 9 through 11, 13, and 22 through 33 and footnotes 4 and 8 Amends FTB 87-2, paragraph 18

Affected by:
Paragraph 32 amended by FAS 100, paragraph 3 FAS 103, paragraph 4 and FAS 108, paragraph 5 Superseded by FAS 109, paragraph 286(f)

Other Interpretive Release:
FASB Special Report, A Guide to Implementation of Statement 96 on Accounting for Income Taxes: Questions and Answers (Nullified by FAS 109)

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides


Jewish group fights for chaplain monument at Arlington

Arlington, Virginia (CNN) – Three German torpedoes ripped through the icy waters of the Atlantic off the coast of Greenland. On February 2, 1943, the USS Dorchester was transporting 902 U.S. servicemen to war. Only one torpedo hit, but it struck a deathblow - killing scores instantly and resetting the ship's course to the bottom of the ocean.

Amid the chaos, survivors later recalled, four U.S. Army chaplains fought to bring calm and comfort, praying for the dead and encouraging the living to fight for survival. They helped frightened servicemen find life jackets and head to rescue craft. Each of the four chaplains gave up his life jacket to save the life of another.

All four stayed on the ship's new course to the bottom of the ocean and gave their lives so others might live. The last thing survivors saw of the four chaplains, they were huddled together praying.

Lt. George Fox, a Methodist chaplain Lt. John Washington, a Roman Catholic chaplain and Lt. Clark Poling, a Dutch Reformed chaplain, are each memorialized on Chaplains Hill at Arlington National Cemetery on monuments honoring the service of Protestant and Catholic chaplains killed in the line of duty.

Graves at Arlington are marked with religious symbols.

But amid the sea of white marble tombstones and granite monuments, one name is missing - Lt. Alexander D. Goode, the fourth chaplain from the USS Dorchester.

On a quiet hill at Arlington, three large granite and bronze monuments to chaplains overlook a host of graves of fallen military chaplains. One honors chaplains killed in World War I, one honors Protestant chaplains, and one Catholic chaplains.

"I knew the story of the four chaplains," said Ken Kraetzer. "I found three names, the Catholic and the Protestants, but realized there wasn't a monument to honor Rabbi Alexander Goode."

Kraetzer, who is Catholic, was researching a book on veterans from his hometown when he found the gap. A bank consultant by day, he hosts a weekly radio show about veterans and military issues in New Rochelle, New York.

He quickly alerted Jewish military groups to the missing monument.

Since World War I, 13 Jewish chaplains have died while on active duty.

"It's a matter of principle. It's a matter of keeping faith with those who kept faith with us," said Rabbi Harold Robinson, a retired admiral who served as a U.S. Navy chaplain for nearly two decades and who now heads the Jewish Chaplains Council.

"There are about 255 chaplains who died in active service 242 of them are memorialized on Chaplains Hill. From my perspective that's wrong," he said.

"If you've been in the military, you know about the bond," he said. "You don't leave 13 behind. I don't think anyone intentionally did that. I think that's where it's at, and I think we have a chance to bring them home."

Robinson and Kraetzer got the ball rolling three years ago. They reached out to Arlington officials who, they said, told them if they raised the money privately and had the monument approved by the U.S. Commission of Fine Arts, it could be erected at Chaplains Hill.

They partnered with veterans groups, both Jewish and non-Jewish, and quickly had enough money and a design.

"The money's been raised. The design is analogous to the existing monuments," Robinson said.

But things went south at Arlington after a scandal over mismarked graves forced a former superintendent out. The new administration at Arlington said the group would need an act of Congress to put up the new memorial.

"To have the U.S. House of Representatives and U.S. Senate pass a bill to allow a memorial, while not very controversial in and of itself, is not the easiest thing in the world to do," said William Daroff, who is government affairs director for the Jewish Federations of North America.

The Jewish Federations of North America was asked by the Jewish Chaplains Council to help get the attention of Congress to pass the bill.

William Daroff of the Jewish Federations of North America walks among the graves at Arlington.

"Over the last decade or two there's been a feeling in Washington there's been too many memorials to begin with," Daroff said, standing in the shade by Chaplains Hill. Congress wanted to make the process more restrictive.

"It's not about Jewish chaplains to begin with but rather it's just about a process to make sure these things aren't going up willy-nilly," he said.

"I don't think it was a purposeful slight of the Jewish community," Daroff said. "But now that it's come to our attention and the attention of Jewish chaplains, it's natural that our nation should stand up and say thank you."

They have enlisted several members of Congress to try to help pass the bill. The chairman of the House Veterans Affairs Committee is scheduled to hold a hearing on the matter this month. If the bill makes it out of committee, it would head to the House floor for a vote and, if passed, would go to the Senate.

As the memorial moves closer to reality, the excitement is building among members of the group involved as well as family members of the fallen chaplains.

"It's very, very meaningful to the families," Kraetzer said. "We're hearing from more and more of the families of the 13 chaplains, and it means the world to them to have the recognition for their family member."

"Every cross, every monument, at Arlington bears a story," he said. "That's one of our goals - to get the story out."


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On This Day in Yonkers History…

Percy Grainger

By Mary Hoar, President Emerita Yonkers Historical Society, recipient of the 2004 Key to History, President Untermyer Performing Arts Council

May 17, 1945: Mayor Curtiss Frank informed the Common Council “In sum and substance, the deal to have the Celanese Corporation of American erect a $1 million research lab here is off.” Protests of area residents had stymied negotiations. Although Celanese indicated Yonkers was its first choice, it went elsewhere.

May 17, 1946: Andrew Coppola, President, announced the seaplane base at 1201 Warburton Avenue reopened under its previous name, Hudson Valley Flyers. Coppola said the new company wanted to encourage men and women to experience pleasure flying, and added a new Piper Cub seaplane to its equipment. Company founder Paul Lonquish, an Army Air Force Captain still stationed overseas, operated the seaplane base for two years before the war the base almost was destroyed by a 1944 hurricane. Three instructors gave lessons, including Joseph Achino who instructed Army cadets during the war.

May 18, 1944: As part of the New York Guard’s Company I, 56th Regiment and the First Signal Company recruitment drive, Staff Sergeant Carl Babiar showed outdoor movies of the company’s activities at Camp Smith in Peekskill movies were shown in Getty Square, accompanied by a display of the weapons and equipment used by both Guard companies.

May 18, 1945: City Clerk Francis Heafy received an interesting thank you note! Chairman of the Yonkers Cigarette Fund, a group that sent thousands of cigarette packages to our fighting men in all combat theaters, he received a short thank you from Marine gunnery sergeant E. V. Murray. The note read, “The cigarettes arrived and were appreciated. Regards to the girls in the office from the boys (7) in Foxhole No. 13.”

May 19, 1940: A Grand Jury began investigating the Yonkers relief and WPA administrations the potential charge was WPA supplies were removed from the Yonkers projects and “converted to private use.”

May 19, 1942: Unaware an APB had been issued and Yonkers Police cars were searching all over South Yonkers for him, a large deer wandered happily along South Broadway, possibly window shopping. Unfortunately, its life ended when it jumped through the glass window at 492 South Broadway.

May 19, 1945: The American Labor Party, at a public forum they called “The Future of Our Town,” advocated for a coalition of “all the forces of good government” to cope with the “all time low in Politics.” They held the event at the United Electrical Workers Hall at 34 North Broadway.

May 20, 1927: Internationally known pianist Percy Grainger made his Yonkers debut at a concert at Gorton High School.

May 20, 1953: Former Mayor William Wallin (1918-1921) tried to start a movement for the Radford Building to keep its name. The top two floors were being torn down, and the two lower floors were being renovated. Radford Hall, the scene of many meetings and rallies, was on the upper floor in the building built in 1867. According to Wallin, the building not only was the largest but also the best office and store building in Yonkers. William Radford, the first President of the Village of Yonkers, served 1855 and 1856.

May 21, 1907: Yonkers Civil War Veterans announced their claim to the “youngest soldier yet,” with the release of the name of George Hendrickson. Hendrickson was only 14 when he enlisted in Yonkers to fight on September 3, 1862.

May 21, 1949: The parishioners of St. Anthony’s Church, Willow Street, celebrated burning of their mortgage at a special banquet held at Vesuvio Restaurant. It was the first time since the parish was founded in 1900 the church was completely debt free.

May 21, 1960: Boston’s Johnny Kelley won the 26-mile Yonkers Marathon, setting a course record of 2:20:13. This winning time placed him on the o US Olympic Marathon team for the second time. He also won the Boston Marathon.

May 22, 1932: Replaced by a Democrat in January, former Yonkers Police Department electrician Gerald Meadows started proceedings to force the Loehr Administration to reinstate him.

May 22, 1932: The NYS Temporary Emergency Relief Administration allocated $5000 for several repairs to Manor Hall to be done under the temporary relief work program Philipse Manor Hall was considered to be our Yonkers’ historic shrine.

May 22, 1942: By strict order of the United States Army, all lighted signs in Yonkers were to be extinguished for the duration of the war. All streetlights were shaded so that light only was cast downward the same was true for lights in store windows. Any other lighted sign had to be “snuffed out” for the duration of the war.

May 23, 1930: In the first test of the new Board of Education President Leslie Sutherland, former President Richard Edie was outvoted by a margin of eight to one the Board was voting an increase of the maximum bid to purchase land to build an addition to School Sixteen. This rescinded a previous resolution to condemn the property if the owners would not accept $45,000.

May 23, 1937: Under a new statute approved by Governor Herbert Lehman, Yonkers residents held the right to force a referendum on any proposed changes in the City Charter, as long as they had enough voters sign the petition.

May 23, 1944: Councilman Edith Welty introduced an ordinance to prohibit smoking on trolley cars the ordinance passed in 1943 allowed smoking at the back of the cars between May 15th and September 15th the new ordinance followed the new regulations required by NYS Public Service Commission prohibiting all smoking on buses and trolleys.


[US/EU/UK Ship] Autel APB112 Smart Key Simulator Works with Autel MaxiIM IM608/ IM508

Autel APB112 smart key simulator is used to collect the data sent from the ignition coil, aiming to identify the ignition coil troubles and decode the data of the vehicle key chip. It can also simulate the vehicle key chip.

AUTEL APB112 Function List:

1. Smart key simulator
2. Compatible with IM608, IM508, and MX808IM
3. Compact but would need to be used with the XP400
4. Cannot be used with the XP200
5. 46, 4D data collection
6. 46 smart key password calculation
7. 46 chip simulation
8. Toyota 4D (94/ D4, 98) smart key simulation
9. Toyota H (88/ A8, A9, 39) smart key simulation
10. Collects data from the ignition coil
11. Identify ignition coil troubles
12. Decode vehicle key chip data
13. Simulate vehicle key chip (ex - 4D chip)
14. Must be used with an Autel diagnostic tool
15. Toyota/ Lexus smart key all key lost
16. Chip decoding (Hyundai 46)

AUTEL APB112 Smart Key Simulator Overviews:


1. Status Indicator - Indicates The Current Status
1) Lights Solid Blue - the power supply is working properly and in default state
2) Falshes Green - the data interaction status
3) Flashes Red - the status of upgrading
4) Lights Solid Red - the boot status

2. USB Interface - Provides power and data communication

How to Use Autel APB112?

Important Notice:
*Before operating or maintaining APB112, please read these instrucstions carefully, pay extra attention to the safety warnings and precautions.
*Not work alone, but works together with Autel MaxiIM IM608, Autel MaxiIM IM508, and MX808IM
(If you try to use APB112 Smart Key Simulator with IM508, you need to have the XP400)
*Do Not Disconnect the USB Cable when use it

1. Connect the APB112 Smart Key Simulator to Autel Diagnostic Device using the supplied USB cable.
2. After connection, the status indicator lights solid blue,indicating that the APB112 Smart Key Simulator is working properly and then automatically communicates with the Diagnostic Device.
3. The APB112 Smart Key Simulator application is automatically upgraded on Autel Diagnostic Device according to the selected vehicle system function.
4. Place the Smart Key Simulator close to the ignition coil for data collection, which is used for decoding the chip.After decoding, the original car chip data can becopied.
5. The emulator key chip can generate various types ofkey chips with subsequent upgrades according to requirements.

AUTEL APB112 Package List:

1pc x APB112 Smart Key Simulator
1pc x USB cable
1pc x Quick Reference Guide

Contact Information:

Whatsapp: +86-13995696053
Email: [email protected]
Skype: UOBD2.COM

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FASB, Financial Accounting Standards Board.

Effective Date: For transfers and servicing of financial assets and extinguishments of liabilities occurring after March 31, 2001, and for disclosures relating to securitization transactions and collateral for fiscal years after December 15, 2000
Affects: Replaces APB 26, paragraph 3(a) Replaces FAS 13, paragraph 20 Amends FAS 22, footnote 1 Amends FAS 65, paragraphs 1, 9(a), 10, 15, 34 Deletes FAS 65, paragraphs 8, 11, 16 through 19, 30, and the paragraphs added after paragraph 30 by FAS 122 and footnotes 4 and 6 Supersedes FAS 76 Supersedes FAS 77 Replaces FAS 107, paragraph 8(b) Amends FAS 107, paragraph 28 Amends FAS 115, paragraph 7 Supersedes FAS 122 Supersedes FAS 125 Supersedes FAS 127 Amends FAS 133, paragraphs 10(f), 56, 59(e), and footnote 9 Amends FAS 136, footnote 5 Amends FIN 43, footnote 2 Supersedes FTB 84-4 Supersedes FTB 85-2 Replaces FTB 86-2, paragraph 12 Deletes FTB 87-3, paragraphs 1 through 7 Replaces FTB 87-3, paragraph 9
Affected by: Paragraphs 2, 7, 9, 12, 27 through 30, 32, 33, 47 through 49, 51, 53 through 55, 64, 73 through 75, 80, 81, 83 through 86, 88 through 90 92, 93, 97 through 100, 103, 104, 106, 112, 113, and footnote 7 amended by FAS 166, paragraphs 4(a), 4(d), 4(h), 4(n), 4(w), 4(y), 4(z) 4(bb) through 4(dd), 4(gg), 4(hh), 4(hh), 4(hh), 4(jj), 4(pp), 4(uu), 4(uu) 4(uu), 4(ww), 4(ww), 4(ww), 4(ww), 4(xx), 4(xx), 4(xx), 4(vv), 4(yy) 4(aaa), 4(aaa), 4(bbb), 4(bbb), 4(bbb), 4(bbb), 4(ccc), 4(ddd), 4(eee) 4(fff), 4(ggg), and 4(s), respectively Paragraph 4 amended by FAS 153, paragraph 4 FAS 156, paragraph 4(a) and FAS 166 paragraph 4(b) Paragraph 5 amended by FAS 156, paragraph 4(b), and FAS 166 paragraph 4(c) Paragraphs 7A through 7C, 8A, 8B, 10A, 11A, 16B through 16E, 26A through 26H, 27A, 27B, 29A, 46A, 54A, and 55A added by FAS 166 paragraphs 4(e), 4(g), 4(g), 4(j), 4(r), 4(t), 4(u), 4(v), 4(x), 4(aa), 4(ff) 4(ii), and 4(kk), respectively Paragraphs 8, 34 through 46, 59, 66, 67, 71, 72, 79, and 342 through 349A deleted by FAS 166, paragraphs 4(f), 4(ee), 4(nn), 4(qq), 4(rr) 4(ss), 4(tt), 4(vv), and 4(hhh), respectively Paragraph 10 amended by FAS 156, paragraph 4(c), and replaced by FAS 166, paragraph 4(i) Paragraph 11 amended by FAS 156, paragraph 4(d), and FAS 166 paragraph 4(k) Paragraph 11(c) amended by FAS 157, paragraph E20(a) Paragraph 13 replaced by FAS 156, paragraph 4(e), and amended by FAS 166, paragraph 4(n) Paragraphs 13A and 13B added by FAS 156, paragraph 4(f), and amended by FAS 166 paragraph 4(o) Paragraph 14 amended by FAS 156, paragraph 4(g), and FAS 166, paragraph 4(p) Paragraph 16A added by FSP FAS 140-4/FIN 46(R)-8, paragraph A1, and replaced by FAS166, paragraph 4(q) Paragraph 17 amended by FAS 156, paragraph 4(h) FAS 157, paragraphs E20(b) and E20(c) and FAS 166, paragraph 4(s) Paragraph 19 amended by FTB 01-1, paragraph 5 Paragraph 24 replaced by FTB 01-1, paragraph 8 Paragraphs 35(c)(2) and 40 amended by FAS 155, paragraph 5 Paragraphs 50 and 52 and footnotes 3, 6, and 9 replaced by FAS 166 paragraphs 4(hh), 4(hh), 4(k), 4(s), and 4(s), respectively Paragraphs 56 through 58 amended by FAS 156, paragraphs 4(j) through 4(p), respectively and FAS 166, paragraphs 4(ll) through 4(nn), respectively Paragraph 59 amended by FAS 156, paragraph 4(m) Paragraphs 60 through 63 amended by FAS 156, paragraphs 4(n) through 4(p) and 4(r), respectively, and FAS 166, paragraphs 4(oo) and 4(pp) respectively Paragraph 62A added by FAS 156, paragraph 4(q), and amended by FAS 166, paragraph 4(pp) Paragraph 63(b) amended by FAS 156, paragraph 4(r), and FAS 157, paragraph E20(d) Paragraph 65 amended by FAS 156, paragraph 4(s), and FAS 166, paragraph 4(qq) Paragraphs 66 and 67 amended by FAS 156, paragraphs 4(t) and 4(u), respectively Paragraphs 68 through 70 deleted by FAS 157, paragraph E20(e) Paragraphs 72, 83(b), 87(a), and 343 through 349 amended by FAS 156, paragraphs 4(w), 4(z) and 4(bb) through 4(hh), respectively Paragraph 76 amended by FAS 156, paragraph 4(x), and FAS 166, paragraph 4(uu) Paragraph 82 amended by FAS 156, paragraph 4(y), and FAS 166, paragraph 4(ww) Paragraph 87(a) amended by FAS 156, paragraph 4(aa), and FAS 166, paragraph 4(xx) Paragraph 349A added by FAS 156, paragraph 4(ii) Paragraph 364 amended by FAS 157, paragraph E20(f) effectively amended by FAS 159 paragraph A44 and amended by FAS 166, paragraph 4(iii) Footnote 5a added by FSP FAS 140-4/FIN 46(R)-8, paragraph A1, and deleted by FAS 166, paragraph 4(q) Footnote 9a added by FAS 157, paragraph E20(c), and replaced by FAS 166, paragraph 4(s) Footnotes 10, 15 through 17, and 33 through 36 deleted by FAS 166 paragraphs 4(s), 4(dd), 4(ee), 4(hhh), 4(hhh), 4(hhh), and 4(hhh), respectively Footnote 17 amended by FAS 156, paragraph 4(i) Footnotes 20 and 21 amended by FAS 156, paragraph 4(v) Footnotes 20 and 21 deleted by FAS 157, paragraph E20(e)
Other Interpretive Pronouncement: FTB 01-1
Other Interpretive Releases: FASB Special Report, A Guide to Implementation of Statement 140 on Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities: Questions and Answers (in Current Text Sections F35, F39, and L35) FASB Staff Positions FAS 140-1 through FAS 140-3 FASB Staff Position FAS 140-4/FIN 46(R)-8

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements: SOP 90-3 SOP 90-7 SOP 01-6 PB 4 PB 6
Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects: Nullifies EITF Issues No. 86-24, 86-39, 90-2, 94-9, 96-20, and 97-6 and Topics No. D-13, D-48, and D-75 Partially nullifies EITF Issues No. 84-5, 85-25, 85-40, 86-38, 87-30, 88-17, 88-22, 89-2, 89-4, 92-2 and 96-10 Resolves EITF Issues No. 84-21, 84-26, 85-26, 85-30, 85-34, 87-25, and 94-4 and Topic No. D-67 Partially resolves EITF Issues No. 84-20, 84-30, 87-18, 87-20, 87-30, 88-11, and 92-2 and Topic No. D-14
Interpreted by: Paragraph 9 interpreted by EITF Topics No. D-51 and D-65 Paragraph 9(a) interpreted by EITF Topic No. D-94 Paragraph 10 interpreted by EITF Issue No. 98-15 Paragraph 11 interpreted by EITF Topic No. D-69 Paragraph 16 interpreted by EITF Issues No. 96-19 and 98-14 Paragraph 17 interpreted by EITF Topic No. D-65 Paragraph 17(e)(2) interpreted by EITF Topic No. D-69 Paragraphs 47 and 49 interpreted by EITF Topic No. D-65 Paragraph 55 interpreted by EITF Issue No. 02-9 Paragraph 69 interpreted by EITF Topic No. D-69
Related Issues: EITF Issues No. 84-15, 85-13, 86-8, 86-36, 87-34, 88-18, 88-20, 90-18, 90-19, 90-21, 95-597-3, 97-14, 98-8, 99-8, 99-20, 00-9, 01-2, 02-2, 02-12, and 06-6 and Topic No. D-66

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides


FASB, Financial Accounting Standards Board.

Effective Date:
For fiscal years beginning after December 15, 1992

Affects:
Amends APB 12, paragraph 6 Replaces APB 12, footnote 1 Amends APB 16, paragraph 88 Supersedes FAS 81 Amends FAS 87, paragraph 8 Deletes FAS 87, footnote 3 Supersedes FTB 87-1

Affected by:
Paragraphs 22, 31, 46, 52, 53, 55, 56, 59, 60, and 62 amended by FAS 158, paragraphs D2(a), D2(b), and D2(e) through D2(1), respectively Paragraphs 31A, 44A, and 44B added by FAS 158, paragraphs D2(c) and D2(d), respectively Paragraph 65 amended by FAS 135, paragraph 4(r) and FAS 149, paragraph 34 effectively amended by FAS 132(R), paragraph 4 and amended by FAS 157, paragraph E13(a) Paragraphs 72, 73, 88, 92, 93, 97, and 98 amended by FAS 158, paragraphs D2(n) through D2(t), respectively Paragraphs 74, 77, 78, 82, and 106 replaced by FAS 132, paragraphs 14(a), 14(b), 14(b), 14(c), and 14(d), respectively, and FAS 132(R), paragraph 18 Paragraph 86 amended by FAS 141, paragraph E14(a), and *FAS 141(R), paragraph E21(a) Paragraphs 87 and 88 deleted by FAS 141(R), paragraphs E21(b) and E21(c), respectively* Paragraph 96(a) amended by FAS 144, paragraph C12(a) Paragraphs 103 and 392 amended by FAS 135, paragraph 4(r) Paragraph 103 deleted by FAS 144, paragraph C12(b) Paragraphs 103A through 103D added by FAS 158, paragraph D2(u) Paragraphs 107, 417, and 461 amended by FAS 135, paragraph 4(r), and effectively amended by FAS 132(R), paragraph 4 Paragraph 391A added by FAS 158, paragraph D2(v) Paragraph 391A effectively deleted by FSP FAS 158-1, paragraph 7 Paragraphs 394 through 396, 417, 420, 421, 423, 424, 426, 427, 429, 449 through 456, 458 through 470, 473, 474, 476, 477, 484 through 506, and 508 through 511 amended by FSP FAS 158-1, paragraph 7 Paragraphs 418, 419, 422, 425, 428, 430 through 448, and 457 deleted by FSP FAS 158-1, paragraph 7 Paragraph 444 amended by FAS 141, paragraph E14(b) Paragraphs 464 and 467 replaced by FAS 135, paragraph 4(r) Paragraph 471 and footnote 23 deleted by FAS 135, paragraph 4(r) Paragraphs 479 through 483 replaced by FAS 132, paragraphs 61 through 64, and FAS 132(R), paragraphs C1 through C5 Paragraph 518 amended by FAS 157, paragraph E13(b), and FAS 158, paragraph D2(w) Paragraphs F1 through F64 added by FSP FAS 158-1, paragraph 10 Paragraphs F39, F45, and F51 through F64 deleted by FSP FAS 158-1, paragraph 10 Footnote 6 amended by FSP FAS 158-1, paragraph 12 Footnotes 18, 25, 26, and 28 amended by FAS 158 paragraphs D2(e), D2(r), and D2(s), respectively Footnote 20 added by FAS 149, paragraph 34, and deleted by FAS 157, paragraph E13(a) Footnote 21 amended by FAS 157, paragraph E13(a) Footnote 38 added by FAS 158, paragraph D2(v), and effectively deleted by FSP FAS 158-1, paragraph 7

Other Interpretive Releases:
FASB Special Report, A Guide to Implementation of Statement 106 on Employers' Accounting for Postretirement Benefits Other Than Pensions: Questions and Answers (Superseded by FSP FAS 158-1 Note: This Special Report has been included in FAS 106 as Appendix F by FSP FAS 158-1. FASB Special Report, A Guide to Implementation of Statement 87 on Employers' Accounting for Pensions: Questions and Answers (Superseded by FSP FAS 158-1) Note: This Special Report has been included in FAS 87 as Appendix E by FSP FAS 158-1. FASB Special Report, A Guide to Implementation of Statement 88 on Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits: Questions and Answers (Superseded by FSP FAS 158-1) Note: This Special Report has been included in FAS 88 as Appendix C by FSP FAS 158-1. FASB Staff Positions FAS 106-1 (Superseded by FSP FAS 106-2) and FAS 106-2 FASB Staff Position FAS 158-1

AICPA Accounting Standards Executive Committee (AcSEC) Related Pronouncement: SOP 94-6

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
Nullifies EITF Issue No. 86-20

Interpreted by:
Paragraph 105 interpreted by EITF Issue No. 86-27 Paragraph 186 interpreted by EITF Topic No. D-36 Paragraphs 308 and 518 interpreted by EITF Issue No. 93-3

Related Issues:
EITF Issues No. 88-23, 92-12, 92-13, 96-5, 06-4, and 06-10 and Topic No. D-27
__________________________
* Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides


    ⛵ (1841) ⚓ (1843)
  • Skibladner ⛵ (1856) ⚓ (1863) ⚓ (1863) ⚓ (1864) ⛵ (1865) ⚓ (1869)
  • Lewis R. French ⛵ (1871)
  • Gjøa ⚓ (1872)
  • Meiji Maru ⚓ (1873) ⚓ (1874)
  • Muñoz Gamero (1875) ⛵ (1877) ⛵ (1877) ⚓ (1878) (1879) ⛵ (1882)
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  • Anna Kristina ⛵ (1889)
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  • فرام ⚓ (1892)
  • El Primero ⛵ (1893)
  • Lettie G. Howard ⛵ (1893) ⛵ (1894)
  • Turbinia ⚓ (1894) ⚓ (1895)
  • Gedser Rev ⚓ (1895) ⛵ (1896) ⚓ (1896) ⚓ (1896) ⚓ (1896) ⚓ (1896) ⛵ (1899)
  • Helen McAllister ⚓ (1900)
  • کاتلین و می ⛵ (1900)
  • Howard L. Shaw (1900)
  • Cangarda ⛵ (1901) ⚓ (1901) ⚓ (1901) ⚓ (1901) ⚓ (1901)
  • Reaper ⛵ (1901)
  • Solway Lass ⛵ (1902) ⚓ (1902)
  • آلما دوپل (کشتی) ⛵ (1903)
  • Medea ⚓ (1904) ⚓ (1904)
  • Fæmund II ⛵ (1905)
  • Ridgetown (1905) ⛵ (1906)
  • Henrik Ibsen ⛵ (1907)
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  • Suriname-Rivier ⚓ (1910)
  • Col. James M. Schoonmaker ⚓ (1911)
  • Europa ⛵ (1911)
  • چشم باد ⛵ (1911) ⚓ (1911) ⚓ (1911) ⚓ (1911)
  • Tradewind ⛵ (1911) ⚓ (1912) ⛵ (1912)
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  • Stord I ⛵ (1913)
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  • Falie ⚓ (1919)
  • Hanne Marie ⛵ (1919) ⛵ (1919)
  • Morgenster ⛵ (1919)
  • Bowdoin ⛵ (1921) ⛵ (1921)
  • Excelsior ⛵ (1921)
  • L. A. Dunton ⚓ (1921)
  • Sedov ⛵ (1921)
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  • Mandalay ⛵ (1923)
  • Lady Hutton ⚓ (1924)
  • Medway Queen ⚓ (1924)
  • Rembrandt van Rijn ⛵ (1924)
  • Westward ⛵ (1924)
  • Forceful ⚓ (1925) ⛵ (1925)
  • Roseway ⛵ (1925)
  • William G. Mather ⚓ (1925)
  • Alabama ⛵ (1926) ⛵ (1926) ⚓ (1927) ⛵ (1927)
  • Yankee Clipper ⛵ (1927) ⛵ (1928) ⚓ (1929) ⚓ (1929)
  • American Eagle ⛵ (1930)
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  • Kaiwo Maru ⚓ (1930)
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  • Luna ⚓ (1930) ⚓ (1930)
  • Nahlin ⛵ (1930)
  • Nippon Maru ⚓ (1930)
  • Te Vega ⛵ (1930) ⛵ (1930)
  • Thor Heyerdahl ⛵ (1930) ⛵ (1930)
  • Granvin ⛵ (1931) ⚓ (1931)
  • Marala ⛵ (1931) ⛵ (1931)
  • سی کلاد ⛵ (1931) ⛵ (1932) ⚓ (1932) ⚓ (1932)
  • Sightseer XII ⛵ (1932)
  • Biskop Hvoslef ⛵ (1933) ⚓ (1933) ⛵ (1933)
  • Amorina ⛵ (1934) ⛵ (1934)
  • جرج استیج ⛵ (1934) ⚓ (1934)
  • Lehg II ⚓ (1934)
  • Queen Mary ⚓ (1934)
  • Wingfield Castle ⚓ (1934)
  • Aberdonia ⛵ (1935)
  • Bloodhound ⛵ (1936) ⛵ (1937) ⛵ (1937) ⚓ (1937) ⛵ (1938)
  • Mary A. Whalen ⚓ (1938)
  • Shemara ⛵ (1938)
  • Sōya ⚓ (1938)
  • استر جنسن ⛵ (1939) ⚓ (1939) ⚓ (1942) ⛵ (1942) ⛵ (1942)
  • امپراتوری سندی ⛵ (1942) ⛵ (1942) ⛵ (1942) ⛵ (1942) ⛵ (1942) ⛵ (1943)
  • کریستینا او ⛵ (1943)
  • Glenada ⛵ (1943) ⛵ (1943)
  • Hellas Liberty ⚓ (1943) ⛵ (1943) ⛵ (1943) ⛵ (1943) ⛵ (1944) ⛵ (1944)
  • Britannia U III ⛵ (1944) ⛵ (1944) ⛵ (1944) ⛵ (1944) ⚓ (1944)
  • Reedville ⛵ (1944) ⛵ (1944)
  • Smuggler′s Point ⛵ (1944) ⛵ (1944) (1944) ⛵ (1944) ⛵ (1945) ⛵ (1945)
  • Fearless ⚓ (1945) ⛵ (1945)
  • یوهانا لوکریشیا ⛵ (1945) ⚓ (1945)
  • Pilgrim ⛵ (1945) ⛵ (1945)
  • Star of Kodiak ⚓ (1945) ⛵ (1945)
    ⚓ (1946) ⛵ (1946) ⚓ (1946)
  • Freshspring ⚓ (1946)
  • Oregon ⛵ (1946)
  • Trinity House ⛵ (1946) ⛵ (1946)
  • Roann ⚓ (1947)
  • Kaskelot ⛵ (1948)
  • پلیکان لندن ⛵ (1948) ⚓ (1948) ⛵ (1949)
  • Sandettie ⚓ (1949) ⛵ (1949)
  • Bob Barker ⛵ (1950) ⚓ (1950)
  • سوترن اکتر ⚓ (1950)
  • Greif ⛵ (1951)
  • Katarina ⛵ (1951)
  • Lightvessel No. 11 ⚓ (1951) ⚓ (1951)
  • Albin Köbis ⛵ (1952) ⛵ (1952)
  • Hvalur 9 ⛵ (1952) ⛵ (1952) (1952) ⛵ (1952)
  • Zawisza Czarny ⛵ (1952)
  • Ala (1953) ⛵ (1953) ⛵ (1953)
  • Edmund Gardner ⚓ (1953)
  • Helwick ⚓ (1953)
  • لو بتفار ⚓ (1953)
  • Wyuna ⚓ (1953) ⛵ (1954) ⚓ (1955) ⚓ (1955)
  • Gil Eannes ⚓ (1955)
  • Pearls of South China Sea ⛵ (1955) ⛵ (1955) ⛵ (1956)
  • میفلاور آی‌آی ⛵ (1956) ⛵ (1956)
  • Frieden ⚓ (1957)
  • Lenin ⚓ (1957)
  • راس تایگر ⚓ (1957)
  • سدنا آی‌وی (کشتی) ⛵ (1957)
  • Antarctic Dream ⛵ (1958) ⛵ (1958) ⛵ (1958)
  • Point Valour ⛵ (1958)
  • Polar Prince ⛵ (1958) ⚓ (1958)
  • Thekla ⚓ (1958) ⛵ (1959) ⛵ (1959) ⛵ (1959)
  • Gisela ⛵ (1959)
  • OSS 2 (1959) ⚓ (1959) ⛵ (1959 & 1960)
  • آرکتیک کرسر ⚓ (1960) ⚓ (1960) ⛵ (1960)
  • Planet/Bar ⚓ (1960)
  • Ross Revenge ⛵ (1960) ⛵ (1960) ⛵ (1961) ⛵ (1961)
  • Vantuna ⛵ (1961)
  • Albatross IV ⛵ (1962) ⛵ (1962) ⚓ (1962)
  • Atlantis II ⛵ (1962) ⚓ (1962) ⛵ (1962) ⛵ (1962) ⛵ (1962)
  • La Sultana ⛵ (1962)
  • Lake Explorer ⛵ (1962) ⛵ (1962) ⛵ (1962) ⛵ (1962)
  • Bluenose II ⛵ (1963)
  • Epos ⛵ (1963) ⛵ (1963)
  • Lau Trader ⛵ (1963) ⛵ (1963) ⛵ (1963) ⛵ (1963)
  • Queen of the Islands (1963) ⛵ (1963) ⛵ (1963)
  • Aluminaut ⚓ (1964) ⛵ (1964)
  • Auguste Piccard ⚓ (1964) ⛵ (1964) ⛵ (1964) ⛵ (1964) ⛵ (1964) ⛵ (1964) ⛵ (1964)
  • Ocean Starr ⛵ (1964)
  • Queen of Nanaimo ⛵ (1964) ⛵ (1964)
  • Sahara ⛵ (1964) ⛵ (1964)
  • Stubnitz ⛵ (1964) ⛵ (1964)
  • Alexander ⛵ (1965)
  • Clifford A. Barnes ⛵ (1965)
  • Entreprenant ⚓ (1965)
  • Lomaiviti Princess ⛵ (1965) ⛵ (1965) ⛵ (1966) ⛵ (1966)
  • Ever Queen Emilia ⛵ (1966)
  • Lake Explorer II ⛵ (1966)
  • Miller Freeman ⛵ (1966)
  • Mt. Mitchell ⛵ (1966)
  • NorthWind II ⛵ (1966)
  • Ocean Majesty ⛵ (1966)
  • Sir Winston Churchill ⛵ (1966)
  • Admiral W. M. Callaghan ⛵ (1967)
  • Fairweather ⛵ (1967) ⛵ (1967) ⛵ (1967)
  • مالکوم میلر ⛵ (1967)
  • Med Surveyor ⛵ (1967) ⛵ (1967)
  • Oregon II ⛵ (1967)
  • Orient Princess ⚓ (1967)
  • کوئین الیزابت ۲ ⚓ (1967) ⛵ (1967) ⛵ (1967) ⛵ (1967) ⛵ (1968) ⚓ (1968)
  • Cape Gibson (1968)
  • Claymore II ⛵ (1968)
  • Cornhusker State ⛵ (1968) ⛵ (1968) ⛵ (1968)
  • Flickertail State ⛵ (1968)
  • Freewinds ⛵ (1968)
  • Lady Cutler ⛵ (1968) ⛵ (1968)
  • Sjøfareren ⛵ (1968)
  • Sound of Islay ⛵ (1968)
  • Turtle ⚓ (1968) ⛵ (1968)
  • Ushuaia ⛵ (1968)
    ⚓ (1817) ⚓ (1824) ⚓ (1843) ⚓ (1854) ⚓ (1860) ⚓ (1860) ⚓ (1861)
  • Carrick ⚓ (1864) ⚓ (1865) ⚓ (1868) ⚓ (1868) ⚓ (1871) ⚓ (1873)
  • ای‌آرای اروگوئه ⚓ (1874) ⚓ (1875) ⚓ (1877) ⚓ (1878) ⚓ (1882) ⚓ (1884) ⚓ (1887)
  • آف چپمن ⛵ (1888) ⚓ (1888) ⚓ (1892)
  • Najaden ⚓ (1897)
  • Presidente Sarmiento ⚓ (1899)
  • نبردناو میکاسا ⚓ (1900) ⚓ (1900) ⚓ (1901)
  • Finngrundet ⚓ (1903)
  • Alose ⚓ (1904)
  • Barnegat ⚓ (1904) ⚓ (1904) ⚓ (1904) ⚓ (1906)
  • Ambrose ⚓ (1907)
  • Drazki ⚓ (1907)
  • Georgios Averoff ⚓ (1910)
  • Nusret ⚓ (1911) ⚓ (1912) ⚓ (1912) ⛵ (1913)
  • Kommuna ⛵ (1913)
  • Suur Tõll ⚓ (1914)
  • Huron ⚓ (1920)
  • Micalvi ⚓ (1925) ⚓ (1926) ⚓ (1927) ⛵ (1927)
  • Spurn ⚓ (1927)
  • Frying Pan ⚓ (1929)
  • Capitan Miranda ⛵ (1930)
  • Chesapeake ⚓ (1930)
  • Jadran ⛵ (1930) ⛵ (1931)
  • Colo Colo ⚓ (1931) ⛵ (1932) ⛵ (1932) ⛵ (1932) ⛵ (1933)
  • Lilac ⚓ (1933)
  • North Carr ⚓ (1933) ⛵ (1934) ⛵ (1934)
  • Vesikko ⚓ (1934) ⚓ (1934)
  • Błyskawica ⚓ (1935) ⚓ (1936) ⛵ (1936) ⚓ (1936) ⚓ (1936) ⚓ (1936)
  • Nantucket ⚓ (1936) ⛵ (1936) ⚓ (1936) ⚓ (1937)
  • یوای‌ام کریولا ⛵ (1937)
  • ام‌تی‌بی ۱۰۲ ⛵ (1937)
  • Sagres ⛵ (1937)
  • Galeb ⚓ (1938) ⚓ (1938) ⛵ (1938)
  • Overfalls ⚓ (1938)
    ⚓ (1939) ⚓ (1939) ⚓ (1939)
  • Anshan ⚓ (1940) ⛵ (1941) ⚓ (1941) ⚓ (1941) ⚓ (1941) ⚓ (1941) ⛵ (1941) ⚓ (1941) ⚓ (1941) ⚓ (1941) ⚓ (1941) ⚓ (1941) ⛵ (1942) ⚓ (1942) ⛵ (1942) ⚓ (1942) ⛵ (1942) ⛵ (1942) ⛵ (1942) ⚓ (1942) ⛵ (1942) ⚓ (1942) ⛵ (1942) ⛵ (1942) ⚓ (1942) ⛵ (1942) ⛵ (1942) ⚓ (1942) ⚓ (1942) ⛵ (1942)
  • Otomi ⛵ (1942) ⛵ (1942) ⚓ (1942) ⛵ (1942) (1942) ⚓ (1942) ⛵ (1942) ⚓ (1942) ⚓ (1943) ⚓ (1943) ⚓ (1943) ⚓ (1943) ⛵ (1943) ⚓ (1943) ⚓ (1943) ⚓ (1943) ⚓ (1943) ⛵ (1943) ⛵ (1943) ⚓ (1943)
  • Iloilo ⛵ (1943) ⚓ (1943) ⛵ (1943) ⛵ (1943) ⛵ (1943) ⚓ (1943)
  • King ⛵ (1943) ⚓ (1943) ⛵ (1943) ⚓ (1943) ⚓ (1943) ⚓ (1943)
  • Ludington ⚓ (1943) ⛵ (1943)
  • Nash ⚓ (1943) ⛵ (1943) ⚓ (1943) ⛵ (1943) ⛵ (1943) ⚓ (1943) ⛵ (1943)
  • Rajah Humabon ⚓ (1943)
  • Salvia (1943) ⛵ (1943) ⛵ (1943)
  • Suboficial Castillo ⛵ (1943) ⚓ (1943)
  • Sultan Kudarat ⛵ (1943) ⚓ (1943) ⚓ (1943) ⚓ (1943) ⛵ (1943) ⚓ (1943) ⚓ (1943) ⚓ (1943) ⚓ (1944) ⛵ (1944) ⛵ (1944) ⚓ (1944)
  • Benguet ⛵ (1944) ⚓ (1944) ⛵ (1944) ⚓ (1944) ⚓ (1944) ⚓ (1944)
  • El Fateh (1944)
  • Gajabahu ⛵ (1944)
  • HA. 62-76 ⚓ (1944) ⛵ (1944) ⚓ (1944)
  • Iris ⛵ (1944) ⚓ (1944) ⛵ (1944) ⚓ (1944)
  • LCT 7074 ⚓ (1944) ⚓ (1944) ⚓ (1944)
  • Magat Salamat ⛵ (1944)
  • Mangyan ⛵ (1944)
  • Manuel Gutiérrez Zamora ⛵ (1944)
  • Manzanillo ⛵ (1944) ⛵ (1944) ⚓ (1944)
  • Nwamba ⛵ (1944) ⚓ (1944) ⚓ (1944) ⛵ (1944) (1944) ⚓ (1944) ⛵ (1944) ⚓ (1944) ⛵ (1944) ⚓ (1944) ⛵ (1944) ⚓ (1944) ⚓ (1944) ⛵ (1944) ⚓ (1945) ⚓ (1945) ⛵ (1945) ⛵ (1945) ⛵ (1945) ⛵ (1945)
  • Hwa San ⚓ (1945)
  • Jeong Buk ⚓ (1945) ⚓ (1945)
  • LCS(L)(3)-102 ⚓ (1945) ⚓ (1945) ⚓ (1945)
  • PT 617 ⚓ (1945)
  • PT 658 ⛵ (1945)
  • PT 796 ⚓ (1945) ⚓ (1945) ⚓ (1945) ⚓ (1945)
    ⚓ (1946) ⚓ (1947)
  • Columbia ⚓ (1950)
  • Nantucket ⛵ (1950)
  • Relief ⚓ (1950) ⚓ (1951) ⛵ (1952) ⚓ (1952)
  • Nantucket II ⛵ (1952) ⚓ (1952)
  • Washtenaw County ⚓ (1952) ⚓ (1953) ⚓ (1953) ⛵ (1953)
  • Dewaruci ⛵ (1953) ⛵ (1953) ⚓ (1953) ⚓ (1953) ⚓ (1953)
  • Mercuur ⛵ (1953) ⚓ (1953) ⛵ (1953)
  • Yung Yang ⛵ (1953) ⚓ (1954)
  • Bonny ⚓ (1954)
  • Caboclo ⛵ (1954)
  • Mikhail Kutuzov ⚓ (1954) ⚓ (1954) ⚓ (1954) ⛵ (1954) ⛵ (1954) ⚓ (1955) ⛵ (1955)
  • Yung Teh ⛵ (1955) ⚓ (1955) ⚓ (1956) ⛵ (1956) ⛵ (1956) ⚓ (1956) ⚓ (1957)
  • Keihässalmi ⚓ (1957) ⛵ (1957) ⛵ (1957) ⛵ (1958) ⚓ (1958) ⚓ (1958) ⚓ (1958) ⚓ (1958)
  • Gorch Fock ⛵ (1958) ⛵ (1958)
  • Rio Negro ⛵ (1958) ⚓ (1959) ⚓ (1959)
  • Eigun ⛵ (1959) (1959) ⚓ (1959) ⚓ (1959)
  • Vartiovene 55 ⛵ (1959) ⛵ (1959)
  • Corsaro II ⛵ (1960) (1960) ⚓ (1960) (1960)
  • São Paulo ⛵ (1960) ⛵ (1960) ⛵ (1960) ⛵ (1961) ⛵ (1961) ⛵ (1961) ⛵ (1961)
  • Multatuli ⛵ (1961) ⛵ (1962) ⚓ (1962) ⛵ (1962) ⚓ (1962) ⚓ (1962)
  • Río Tuxpan ⛵ (1962)
  • Tsotne Dadiani ⛵ (1962) ⛵ (1963) ⛵ (1963)
  • Moawin ⛵ (1963) ⛵ (1963) (1963) ⛵ (1964) ⛵ (1964) ⛵ (1964)
  • Cormorán ⛵ (1964) ⛵ (1964) ⛵ (1964) ⚓ (1964) ⛵ (1964) (1964) ⛵ (1964)
  • Punta Alta ⛵ (1964) ⛵ (1964) ⛵ (1964)
  • Trieste II ⚓ (1964) ⛵ (1964) ⛵ (1965)
  • Ahmad Yani ⛵ (1965)
  • Çandarli ⛵ (1965) ⛵ (1965)
  • Danbjørn ⛵ (1965) ⛵ (1965) ⛵ (1965)
  • Fala ⚓ (1965)
  • Fresia ⚓ (1965)
  • Gem State ⛵ (1965)
  • Godetia ⛵ (1965)
  • Grand Canyon State ⛵ (1965)
  • Gregorio del Pilar ⛵ (1965)
  • Keystone State ⛵ (1965) ⛵ (1965)
  • Narvik ⚓ (1965) ⚓ (1965)
  • Pacific Tracker ⛵ (1965)
  • Peder Skram ⚓ (1965)
  • Petrel ⛵ (1965) ⚓ (1965)
  • Slamet Riyadi ⛵ (1965)
  • Stella Polare (1965)
  • Suffren (1965)
  • Tonijn ⚓ (1965) (1965)
  • Utstein ⚓ (1965) (1965)
  • Yos Sudarso ⛵ (1965)
  • Abdul Halim Perdanakusuma ⛵ (1966) ⛵ (1966)
  • Almirante Saboia ⛵ (1966) ⚓ (1966) (1966) ⛵ (1966) (1966)
  • Duquesne ⛵ (1966)
  • Hang Tuah (1966) (1966) ⚓ (1966)
  • Louis S. St-Laurent ⛵ (1966) (1966)
  • Oswald Siahaan ⛵ (1966) ⚓ (1966) ⛵ (1966)
  • Seaway Endeavour ⛵ (1966) (1966)
  • Sir Tristram ⛵ (1966) ⛵ (1966) ⛵ (1966) ⚓ (1966) ⚓ (1966)
  • 5 de Noviembre ⛵ (1967) ⛵ (1967)
  • Alberto Navarette ⛵ (1967)
  • Andrés Bonifacio ⛵ (1967) ⚓ (1967)
  • Bielik ⛵ (1967) (1967) ⛵ (1967)
  • Enrico Toti ⚓ (1967) (1967)
  • Karel Satsuitubun ⛵ (1967) ⛵ (1967)
  • Mölders ⚓ (1967) (1967) ⚓ (1967) ⚓ (1967) ⚓ (1967) ⛵ (1967) ⛵ (1967)
  • Smetlivy ⛵ (1967) ⛵ (1967) ⛵ (1967) ⛵ (1967) ⛵ (1967)
  • Vittorio Veneto ⛵ (1967) ⛵ (1968)
  • Alex Haley ⛵ (1968)
  • Almirante Óscar Viel ⛵ (1968) ⛵ (1968)
  • Arun ⛵ (1968)
  • Baylander ⛵ (1968)
  • Bras d'Or ⚓ (1968) ⛵ (1968) ⛵ (1968) ⚓ (1968) ⛵ (1968) ⛵ (1968) ⛵ (1968) ⛵ (1968) ⛵ (1968) ⛵ (1968) ⚓ (1968) ⛵ (1968)
  • Ramon Alcaraz ⛵ (1968) ⛵ (1968) ⛵ (1968) ⛵ (1968)
  • Somudra Avijan ⛵ (1968)
  • Tanu ⛵ (1968) ⛵ (1968) ⛵ (1968) ⛵ (1968) ⛵ (1968)

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Records of the office of Alien Property

Established: In the Department of Justice, October 15, 1946, by EO 9788, October 14, 1946.

Predecessor Agencies:

  • Office of Alien Property Custodian (1917-34)
  • Alien Property Bureau, Claims Division, Department of Justice (1934-41)
  • Alien Property Division, Department of Justice (1941-42)
  • Office of Alien Property Custodian, Office for Emergency Management (1942-46)

Transfers: To Civil Division, Department of Justice, by Attorney General Order 249-61, September 1, 1961.

Functions: Administered all suits in federal courts and all claims relative to seizure and vesting of enemy-owned or enemy- controlled property during World War II. Managed and liquidated all such vested assets.

Abolished: By EO 11281, May 13, 1966, effective June 30, 1966.

Successor Agencies: Foreign funds control to the Office of Foreign Assets Control, Treasury Department other alien property functions to Assistant Attorney General, Civil Division, Department of Justice, with the title of Director of the Office of Alien Property.

Specific Restrictions: As specified by the Department of Justice, seized corporate records dated after the time of seizure by the Office of Alien Property, and all other records that are less than 50 years old, may be used only by authorized employees of the Department of Justice and by other persons who have obtained the permission of the Office of Alien Property.

Related Records: Record copies of publications of the Office of Alien Property in RG 287, Publications of the U.S. Government.

131.2 Records of the Office of Alien Property Custodian and its
Successors Relating to Activities Arising from World War I
1898-1946

History: Office of Alien Property Custodian established by EO 2729-A, October 12, 1917, under authority of the Trading with the Enemy Act (40 Stat. 411), October 6, 1917, to assume control and dispose of enemy-owned property in the United States and its possessions. Abolished by EO 6694, May 1, 1934, with functions and records transferred to Alien Property Bureau (APB), newly established in Claims Division of Justice Department. APB superseded, December 9, 1941, by Alien Property Division (APD), established in Justice Department to administer enemy property seized upon U.S. entry into World War II. APD abolished by EO 9142, April 21, 1942, with functions, personnel, and property transferred to Office of Alien Property Custodian, Office for Emergency Management. See 131.2.

131.2.1 General records

Textual Records: Records of the Alien Property Custodian, 1917- 40. Records of the Department of Justice pertaining to the Office of Alien Property Custodian, 1925-27. Records of the War Claims Arbiter, 1928-32. Records, 1898-1917, seized by the Alien Property Custodian.

131.2.2 Records of the Washington headquarters of the Office of
Alien Property Custodian

Textual Records: Records of the managing director, 1918-29. Records of the Bureau of Administration, 1917-40 Bureau of Law, 1909-43 Bureau of Trusts, 1908-41 and Bureau of Audits, 1917- 40.

131.2.3 Records of field branches of the Office of Alien Property
Custodian

Textual Records: Records of the New York Branch, including records of the Bureau of Investigation, 1913-36 Bureau of Sales, 1917-30 and Office of Enemy Insurance Companies, 1913-41. Records of the Philippine Branch, 1917-20.

131.2.4 Records of the Alien Property Bureau

Textual Records: General records, 1918-45. Records of the Federal Tax Section, 1918-39 Claims Section, 1926-41 Legal Section, 1917-46 Securities Section, 1916-40 and Real Estate and Decedent's Estate Division, 1938-40.

131.3 Headquarters Records of the Office of Alien Property and
its Predecessors Relating to Activities Arising from World War II
1878-1965 (bulk 1930-49)

History: Office of Alien Property Custodian established in Office for Emergency Management (OEM) by EO 9095, March 11, 1942, under authority of the Trading with the Enemy Act of 1917 and the First War Powers Act (55 Stat. 838), December 18, 1941, with responsibility for administering enemy-owned property. By EO 9142, April 21, 1942, acquired functions, personnel, and property of Alien Property Division, Justice Department (See 131.2). Abolished by EO 9788, October 14, 1946, with functions (except those relating to property in the Philippine Islands) transferred to Office of Alien Property, justice Department. See 131.1.

Philippine Alien Property Division established in OEM by EO 9789, October 14, 1946, to administer the Philippine Property Act of 1946 (60 Stat. 418), July 3, 1946. Abolished, effective June 29, 1951, by EO 10254, June 15, 1951, with functions transferred to Office of Alien Property, Justice Department. See 131.1.

131.3.1 General records

Textual Records: Records of the Division of Investigation and Research relating to resident enemy aliens, 1942-44 and the vesting of assets, 1942-47. Correspondence, memorandums, and reports relating to the liquidation of vested enemy property, 1942-65.

131.3.2 Seized records of enemy-controlled organizations

Textual Records: Administrative and proprietary records, 1878- 1946, seized from the German Railroads Information Office (New York, NY), German-American Bund, Deutsches Haus, Deutscher Klub of Dallas, German American Athletic Union of North America, Federation of Italian World War Veterans in the United States, and the Dante Alighieri Society of New York. Correspondence of the office of the North American agent for the parent corporation of the Hamburg-America Line and for the North German Lloyd ("Hamburg-American Line/North German Lloyd"), 1937-41.

Motion Pictures: Travel in Germany and other countries, from the "Hamburg-American Line/North German Lloyd" files, 1930's (27 reels). German-American Bund activities, including a recreation center in Riverdale, NJ a youth camp near Windham, NY a vacation home in St. Louis, MO and Camp Bergwald, NY, 1930's-40's (37 reels). See Also 131.7.

Sound Recordings: Bund rallies held in Madison Square Garden and the Hippodrome in New York City, February-October 1939 (8 items). German-American Bund recordings of German nationalist songs, symphonies, and operatic selections used at entertainments and rallies, n.d. (182 items). Speeches by Adolf Hitler and other Nazi leaders, n.d. (2 items). See Also 131.8.

Photographs: German works of art, cities, industries, festivals, customs, Nazi officials, and military operations in Europe and Africa, from the German Railroads Information Office in New York, 1930-41 (GR, N 30,250 images). Seized from the "Hamburg-American Line/North German Lloyd" files, including interiors and exteriors of ships, 1908-39 (SS, 2,000 images) cities, natives, and buildings at its ports of call, 1920-39 (WP, 4,500 images) famous people on board its ships, 1920-39 (P, 500 images) and albums relating to activities of the steamship line, including an album of photographs of an "emigrant village" for transient passengers in Hamburg, 1910-30 (MA, 400 images). Nazi personalities and activities in Germany and other countries, including personnel and activities of the German- American Bund, 1933-41 (NO, 1,100 images). Loaned to the Office of Strategic Services from series WP and GR, 1942-43 (OSS, OSS-A, OSS-G, OSS-M 2,700 images). Performers and scenes from Ufa- Films, Inc., ca. 1939-40 (UFA, 750 images). See Also 131.9.

Lantern slides):World tourist attractions, probably used by the German Railroads Information Office, 1930-39 (LSC, 2,613 images). See Also 131.9.

131.3.3 Seized records of Japanese-controlled trading companies

Textual Records: Organizational, administrative, and proprietary records, 1897-1949, seized from Asahi Corporation Ataka and Company Godo Match Company Haruta and Company Z. Horikoshi and Company Mitsubishi Shoji Kaisha, Ltd. (315 ft.) Mitsui and Company (585 ft.) Mogi, Momonoi and Company Nippon Trading Company Okura and Company (196 ft.) Orange Petroleum Corporation Shinyei Corporation Southern Cotton Company Toyo Machine Company and Yamanaka and Company.

Motion Pictures (9 reels): Japanese film dramas from the records of Haruta and Co., Inc., 1930's. See Also 131.7.

Finding Aids: Preliminary inventory of seized Japanese company records in National Archives microfiche edition of preliminary inventories.

131.3.4 Seized records of Japanese banks

Textual Records: Organizational, administrative, and proprietary records, 1880-1942, seized from Bank of Chosen, Ltd. Mitsubishi Bank, Ltd. Mitsui Bank, Ltd. Sumimoto Bank, Ltd. Bank of Taiwan, Ltd. and Yokohama Specie Bank, Ltd. (70 ft.).

131.4 Field Records of the Office of Alien Property and its
Predecessors Relating to Activities Arising from World War II
1935-55

131.4.1 Records of the Office of Alien Property, Honolulu, HI

Textual Records (in San Francisco): Administrative files and correspondence, 1953-55. Orders and authorizations, 1942-45. Operating files, 1943-55. Indexes to individual property holdings, 1942-55 to decisions by the examiner, 1942-55, to litigation cases, 1942-55 and to internees, 1942-46.

131.4.2 Records of the Office of Alien Property Custodian, San
Francisco, CA

Textual Records (in San Francisco): Japanese bank correspondence, 1935-43.

131.5 Textual Records (General)
1905-87

Records relating to I.G. Farben and I.G. Chemie, 1905-63. Index to litigation case files, 1942-87.

131.6 Cartographic Records (General)
1927-39

Maps and Charts: U.S. harbors, annotated to show facilities used by sales agents for the Franco-German potash cartel, 1927-39 (27 items).

131.7 Motion Pictures (General)

See Under 131.3.2 and 131.3.3.

131.8 Sound Recordings (General)

131.9 Still Pictures (General)

See Photographs Under 131.3.2.
See Lantern Slides Under 131.3.2.

Bibliographic note: Web version based on Guide to Federal Records in the National Archives of the United States. Compiled by Robert B. Matchette et al. Washington, DC: National Archives and Records Administration, 1995.
3 volumes, 2428 pages.

This Web version is updated from time to time to include records processed since 1995.

This page was last reviewed on August 15, 2016.
Contact us with questions or comments.


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