Good software habits apply to databases too. Trust in these little design tips to build a useful, rot-resistant database schema. It is a universal truth that everything in software eventually rots.
In PLR 202141001 (July 15, 2021) the IRS expanded upon the guidance it provided in PLR 202033002 (Aug. 14, 2020) regarding the proper ratemaking treatment of cost of removal (COR) and salvage under ...
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