change

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change

1. money given or received in return for its equivalent in a larger denomination or in a different currency
2. the balance of money given or received when the amount tendered is larger than the amount due
3. Archaic a place where merchants meet to transact business; an exchange
4. Astronomy the transition from one phase of the moon to the next
5. the order in which a peal of bells may be rung
6. Sport short for changeover

change

see SOCIAL CHANGE.

change

In building construction, an authorized alteration or deviation from the design or scope of work as originally defined by the contract documents.
References in periodicals archive ?
Third, the if staff should add all information on the changes (including trigger, action and results) in the change database or other change tracking system.
Rather than labeling others when change fails, we would do better to inquire why individuals are reluctant to embrace the change.
91-31(26) which treated the change in characterization from prepaid income to nontaxable deposits as a change in accounting method.
The cumulative effect usually is disclosed on the face of the income statement in the year of the change.
2002-9 provides that if a taxpayer, within the last five tax years (including the year of change), has either (1) made a change in the same accounting method (with or without obtaining the IRS's consent) or (2) applied to change the same accounting method without effectuating the change (whether, for example, the application to change was withdrawn, not perfected, not granted or denied), such taxpayer is barred from using the automatic-change procedure.
Hence, taxpayers complying with the procedure are generally accorded "back-year" protection against involuntary changes by the IRS in addition to prospective effect for the change in accounting method.
All other information, including descriptive footnotes of the change, was identical.
According to the preamble, the IRS now intends to process these requests in a manner consistent with the final regulations, but will return all changes concerning an accounting method that it did not recognize as permissible prior to the regulations' effective date, and will advise the taxpayer to re-submit the change under the automatic consent procedures.
Paradoxically, successful behavior change often demands the very skills the change Is trying to create.
This "spread period" can significantly ease the pain of the change.