Related by context. All words. (Click for frequent words.) 69 HB# Provides [002] 63 HB# Provides [001] 59 Guam Code Annotated 56 HB# Provides relative 55 Colo. Sess 55 jurisdictional prerequisite 54 GL c 54 NDCC ch 53 NJSA #:#-# [004] 53 ORS #A.# 53 Wyo. Stat 52 aircraft separation RVSM 52 La.Code Civ.P. art 52 PFICs 52 equitable apportionment 52 La.Code Crim.P. art 52 Code Sec 51 incidental thereto 51 Civilian Persons 51 § #-#-# b [001] 51 units RVUs 51 facially invalid 51 Telcel engages 51 La.Civ.Code art 51 #A.# [006] 51 windows Vorak 51 Section #-#-# [004] 51 Article XIII 51 La. Code Civ 51 ofsuch 50 readily determinable 50 alternate payee 50 SEBI ICDR Regulations 50 § #.#-# [001] 50 historically weathers recessions 50 § #A.# 50 TCA #-#-# [003] 50 § #.#-# [002] 50 § #.# c 50 NCGS § 7B 50 xxxi adverse tax 50 § #-# [004] 50 § #-#.# [003] 50 Pub. Resources 50 setoffs 50 includible 50 § #-#-# [006] 49 nondeductible expenses 49 RCW #A.#.# [001] 49 #A.# [002] 49 Immtech clinical trials 49 § #.#-# [006] 49 statutorily authorized 49 Section #-#-# [006] 49 § #-#-# [007] 49 Proposed Arrangement 49 § #.# [004] 49 judicially reviewable 49 Tennessee Code Annotated 49 #.#-# b [001] 49 KRS #A.# [002] 49 ARS § 49 MR Civ 49 § #-#-# MCA 49 PLAVIX R patent 49 Section #-#-# [007] 49 Injunctive relief 49 NRS #.# [001] 49 Civ. Code § 48 decedents estates 48 readily ascertainable 48 appealable interlocutory 48 KRS #.# [003] 48 Appellate Division affirmed 48 UCCJEA 48 g Represents 48 VETO HB 48 monied spouse 48 NJSA #:#-#.# [003] 48 NRS #.# [003] 48 Liquidated damages 48 #.#mlrd rbl [002] 48 § #-#.# [001] 48 CFR § #.# [004] 48 RSMo 48 dispositional orders 48 Section #-#-# [005] 48 Kentucky Revised Statutes 48 loss carrybacks 48 section #.#b 48 § #.#-#.# 48 Ark. R. Civ 48 unreasonably discriminate 48 presumptively invalid 48 Acquired Assets 48 includable 48 Noneconomic damages 48 construed liberally 48 OCGA § #-#-# [003] 48 § #-#-# [002] 48 creates rebuttable presumption 48 Code § #A [002] 48 indemnification clauses 48 § #-#-# [004] 48 Crisa acquisition 47 condemnor 47 subparagraph b 47 § #.#-# [004] 47 Candente relies upon 47 § #-#-# [005] 47 Rev. Proc 47 indemnification provisions 47 Secretarial Disaster Designation 47 Tenn. R. Civ 47 Funded Debt 47 postconviction proceedings 47 MGL c 47 personam 47 ad valorem taxation 47 Rev. Rul 47 merchant chargebacks 47 SHKPI 47 Uniform Relocation Assistance 47 statutorily prescribed 47 LUR 47 KRS #.#-# 47 Purchased Assets 47 CFR #.# c 47 CFR § #.# [006] 47 HB# Relating 47 OCGA § #-#-# [008] 47 d Represents 47 waive sovereign immunity 47 microcap segment 47 RC #.# F 47 RC #.# B [001] 47 Rev. Stat 47 Uniformity Clause 47 franking credits attached 47 AS #.#.# 47 section #A.# [002] 47 Beta coefficient 47 MCL #.# [002] 47 Western Keltic shareholders 47 § #-#-# [001] 47 Section #-#-# [001] 47 #B.# [001] 47 EPE unitholders 47 nonforfeitable 46 Obligation Debt 46 apportionment formula 46 coextensive 46 Debt Settlement Agreements 46 Wis. Stat 46 debtors estates 46 #A.# [005] 46 ICSID Convention 46 Legal #.# 46 e xcept 46 Code Civ 46 Promptly determining 46 disapply 46 validly enacted 46 u pon 46 Infor expressly disclaims 46 inapplicability 46 Settling Parties 46 Fam. Code § 46 OCGA § #-#-# [002] 46 punctuation omitted 46 Pa.CSA § 46 #-#.# [016] 46 REIT Taxable 46 SEBI DIP Guidelines 46 unexpended balance 46 Indira Awaas Yojana IAY 46 arbitrary deprivation 46 Connected Transaction 46 § #.#.# [002] 46 non discriminatory FRAND 46 moneys appropriated 46 Prevailing wages 46 Section #.# [001] 46 Subsection b 46 noncovered 46 § #.# b 46 Code § #.# [004] 46 forfeitable 46 § #-#-# [008] 46 legitimized conservatism 46 Myriad Tunica 46 relative 46 attendant thereto 46 section #.#.# 46 enact ordinances 46 pendente lite 46 adjudicative proceeding 46 SRD deferred 46 § #.# Vernon 46 expressly disclaimed 46 FEMA reimburses 46 NEGT 46 LAE reserves 46 NFTL 46 unfavorable variance 46 unreasonably interferes 46 § #.# subd [005] 46 actuarial soundness 46 drawing painting gouache 46 § #:# [001] 46 Igou Gap Road 46 OCGA § #-#-# [004] 46 La. RS #:# [003] 46 supersedeas 46 AMPS Hedging Committee 46 SIFT Rules 46 constitutes discloseable transaction 46 adversely affect Waste Connections 46 competitively procured pursuant 45 impermissible intrusion 45 allowability 45 Code Section #A 45 privileges immunities 45 PAJA 45 TSCorp 45 b Vernon Supp 45 Rule #:#-# [001] 45 excludes depreciation amortization 45 Subpart F 45 § #.# [005] 45 SFAS No.# 45 construing statutes 45 § #-#-# [003] 45 determinations de novo 45 RC #.# B [002] 45 MSc Qualified Person 45 Stated Amount 45 Variable Interest Entities VIEs 45 NJAC #:#-#.# 45 Tort Liability 45 § #.# [006] 45 abate nuisances 45 FSP EITF #-#-# [001] 45 DISMISSED WITH PREJUDICE 45 Minn. Stat 45 Agreement constitutes discloseable 45 qualified donee 45 nonstatutory 45 § #-#.# [002] 45 § #.# [001] 45 unconsolidated investee 45 Ravelston Entities 45 § #c 45 hereby AFFIRMED 45 pro rata allocation 45 juridical persons 45 withrespect 45 joint tortfeasor 45 GASB Statement No. 45 symbol FPTB 45 § #A [003] 45 NJSA #:#-# [002] 45 Code § # 45 Vincent Haydel 45 prorations 45 presumptively unconstitutional 45 equitable subordination 45 § #-#-# b [003] 45 ad valorem taxing 45 Lordsburg mill comprising 45 NJSA #:#-#.# [001] 45 disallowable 45 § #E#.# 45 settlors 45 lien claimant 45 presumptively valid 45 § #.#-# et seq 45 Fortum Espoo 45 securityholder approvals 45 § #-#-#.# 45 equitable indemnity 45 quasi judicial immunity 45 restitutionary 45 non domiciliaries 45 Subsection c 45 includedin 45 IC § #-# 45 Tricia Dyal asked 45 SEBI Guidelines 45 multiple lease terminations 45 § #.#-# [007] 45 incentive accruals 45 PGP Acquisition 45 Transeastern Lenders 45 accrual reversals 45 str = i 45 indemnification agreements 45 unambiguously preclude 45 EHSK 45 Article VIII 45 Immunicon intellectual property 45 non delegable 45 bsent 45 § #-#-# b [002] 45 QRMs 45 nondeposit 45 realizability 45 Florida Statute #.# [002] 45 § #.#.# [001] 45 carryforwards 45 FSP #-# 45 associatedwith 45 postretirement obligations 45 APB Opinion No. 45 qui tam litigation 45 Compensatory damages 45 c Relates 45 Trustee ad Litem 45 Unjust enrichment 45 discloseable transaction 45 #-#-#.# [004] 45 LTCH PPS 45 Restrictive covenants 45 Petitioner argues 45 Okla. Stat 45 FASB #R 45 Code § #-# [002] 45 Narrowly focused 45 Assessed valuations 45 separation airspeed 45 Neurogen stockholders 45 Act FEHA 45 Specified Investment 44 La. RS #:# [001] 44 RYJ ETF 44 andeconomic 44 Mississippi Tort Claims 44 guardian conservator 44 intentional relinquishment 44 OCGA § #-#-# [006] 44 punitive incidental 44 hedge ineffectiveness 44 Fusarium infection 44 Senior Subordinated Noteholders 44 HNTE 44 KRS #.# [001] 44 USLP Plan 44 EIFH 44 Section #CCC 44 i #.# subds 44 hereunder shall 44 indemnitee 44 RCW #.#A.# 44 f Represents 44 Comprehensive Zoning Ordinance 44 Colorado Revised Statutes 44 NMI descent 44 lodestar method 44 Maximum Aggregate 44 habeas statute 44 NRS #.# [002] 44 repayment IBR 44 legitimate penological objectives 44 ratemaking principles 44 BUFC Equity Securities 44 section #A.# [001] 44 § #-# [001] 44 Hedge ineffectiveness 44 Partially offset 44 warrantable 44 LTCHs 44 id. subd 44 Section #.#.# [001] 44 Qualified Institutions 44 interlocutory orders 44 NASDAQ Listing Rules 44 FS #.# [001] 44 TCA § 44 unfavorable variances 44 CICA Accounting Guideline 44 ARS § #-# [001] 44 simpliciter 44 LSA RS #:# [002] 44 § § #-#-# [001] 44 nonassignable 44 Subchapter C 44 ProLogis Declares Dividends 44 SFAS#R 44 reviewed de novo 44 RS #:# [002] 44 RS #:# [001] 44 HRS § #-# [001] 44 Real Estate Excise Tax 44 unentitled 44 amortized ratably 44 collaterally attack 44 Resolution #-# [001] 44 excludes depreciation 44 ORS #B.# 44 pecuniary damages 44 liberally construed 44 KSA #-# b 44 hereof shall 44 recoupments 44 LogicVision disclaims 44 unmeasured confounding 44 UIFSA 44 La. RS #:# [002] 44 relatedto 44 vacatur 44 Broncos Perrish Cox 44 Appellants contend 44 functional obsolescence 44 USC § #f 44 Blowouts onshore Fear 44 Northern Marianas descent 44 liability CGL 44 tendering holders 44 APB# 44 EHR Incentive Programs 44 Offerors Commercial applies 44 subsection d 44 depletable base 44 PL #-# [002] 44 Acergy Piper 44 § #-#-# c [001] 44 materiality threshold 44 multiemployer defined 44 Repl. 44 MOSAID licensees 44 NJSA 2A :# 44 PDP MLR 44 self insured retentions 44 variable annuity guarantees 44 NAICS code # 44 Article XXII 44 iii 44 deference accorded 44 general economicconditions 44 c Represents 44 contractual subordination 44 UFTA 44 CINA 44 Vernon Supp 44 MOSAID litigation 44 Visa indemnification 44 #.# subdivision [004] 44 All lease pmts 44 SIFT Tax 44 FAS# R 44 substantively unconscionable 44 Subsection d 44 mortality morbidity 44 ARS § #-#.# 44 Stipulated 44 KAR #:# 44 AVATAR MAKES HISTORY 44 Escaline II S. 44 LSA CCP art 44 declaratory injunctive 44 OCGA § #-#-# [007] 44 RSA #:# [001] 44 strictly construe 44 f Reflects 44 nonfelony 44 liberally construe 44 FFO FAD 44 Article XIV 44 Pete Kalvass senior 43 NPV IRR 43 NJSA 2C :# 4a 43 Katsuko Oguni 43 CEQA Guidelines 43 Willful violations 43 Settling Defendants 43 Ala. R. Crim 43 § #.# [003] 43 SemCanada 43 operatingincome 43 MACRS 43 Company noncontributory defined 43 Siberian overflight charges 43 subsection h 43 unbudgeted expenditures 43 mergers consolidations 43 accrual reversal 43 ASC #-#-# 43 bargain Adgate 43 Disproportionate Share 43 ERISA preempts 43 NDCC § #-#-# 43 KETRA 43 nonrecurring expenses 43 Recent Accounting Pronouncements 43 SILO LILO charges 43 warrantor 43 Petitioner contends 43 SCR #:#.# [001] 43 cedant 43 p rior 43 date xvii Conversion 43 section #CCF 43 LibertyBank Acquisition 43 § #-#-# c [002] 43 Code § #.# [002] 43 awardable 43 § 7A 43 FIN #R Consolidation 43 Subsea Projects operating 43 DPAC amortization 43 Lump sums 43 negotiability 43 Bid increments 43 probate guardianship 43 #.# subd [005] 43 CFR #.#b 43 Penal Code Sec 43 Bilgena Read Terms 43 millage rollback 43 Restated Declaration 43 Ark. R. Crim 43 AUCTIONEER CONSIGNOR OR 43 adjudicating guilt 43 b Reflects 43 § #.# [002] 43 Code § #-#.# 43 de minimis exception 43 parent stepparent 43 Units issuable 43 Gen. Stat 43 withholdable payment 43 COPL 43 section #-#-# [002] 43 null void 43 n otwithstanding 43 #.# RSMo 43 appealable judgment 43 RPTL 43 NJSA #A #A 43 FDIC indemnification 43 Section #.#.# [003] 43 permittee 43 reinsurance cessions 43 TCA § #-#-# [003] 43 excludes noncash 43 Maj. Op 43 Tort Immunity Act 43 subparagraph B 43 La. RS #:#.# 43 La.RS #:# [002] 43 NYSE Rule #A.# 43 Income Tax Regs 43 Wider Trintech Group 43 subsec 43 hypothec 43 Mowood LLC 43 ORS #.# [001] 43 NQDC 43 LBR #-# 43 NOTICE IS FURTHER GIVEN 43 AEIs 43 impactof 43 Interchangeability 43 OneEx 43 xviii currency 43 MHPAEA 43 preliminary injunctive relief 43 OREO valuation 43 Code § #.#-#.# [002] 43 #.# subds [001] 43 SEK -#.# -#.# [003] 43 Cheneys owed 43 NJSA 2A #A 43 Article XIX 43 Vilcoro 43 d Reflects 43 Headlee rollbacks 43 redetermine 43 Ad valorem 43 waive informalities 43 preclusive 43 obligee 43 NPRM proposes 43 FSAH 43 Funds ARPS 43 VETO SB 43 PAYPAL PAYPAL PAYMENTS TAKE 43 HFN database 43 adversely affect NextEra Energy 43 QTDP Program 43 subsection c 43 Initial Purchasers 43 OCGA § #-#-# [001] 43 RidgewaterEquity.com 43 injectants 43 compensatory mitigation 43 #.# subd [003] 43 Reduce 43 manifestly unreasonable 43 contributable 43 FAR #.#-# [001] 43 Nulf declined 43 private inurement 43 prohibits outrages 43 Bankruptcy Code § 43 unfairly discriminates 43 #.#bln rbl [003] 43 Evid. Code § § 43 adequately compensates 43 suchstatements 43 antenuptial agreement 43 Arkansas Code Annotated 43 AA/F1 43 FAA preempts 43 P. #a 43 offuture 43 MCOT TM 43 § #B 43 lim ited 43 Extension Limitation Law 43 unliquidated damages 43 nonjurisdictional 43 section #-#-# [001] 43 PIT receipts 43 § #-#.# [004] 43 Criminal Procedural Code 43 Cal. Const 43 interlocal cooperation 43 SFAS# R 43 Act FECA 43 Glatfelter Declares Dividend 43 MCLP 43 eResearch sole 43 subjectto 43 CFR § #.# [007] 43 statutes prohibiting 43 uncollectible reinsurance 43 USC § #a [001] 43 EP MedSystems shareholders 43 Ala. R. Civ 43 possessory 43 xi unanticipated 43 exculpatory clause 43 Subordinate Voting Stock 43 legally protectable 43 applicable nonbankruptcy law 43 promulgate regulations 43 usufructuary 43 dividing noninterest expense 43 Title VIII 43 § #a [002] 43 FIRREA 43 Sentencing Guidelines Manual 43 LHWCA 43 applicable Consent Deadline 43 Bebo.com MyYearbook.com 43 #.#-# Evaluation Commercial 43 Nonperforming asset 43 ARS #-# 43 NAICS code 43 Subparagraph 43 Nonconforming 43 preneed cemetery 43 similarly captioned 43 Equitable tolling 43 ATMI undertakes 43 hereinabove 43 residuary powers 43 Settlement Amount 43 omecamtiv mecarbil 43 OCGA § #-#-# [005] 43 Lordsburg Mining District 43 Exercising jurisdiction 43 CFR § #.# [002] 43 USSG § #D#.# 43 Statute #.# 43 Consent decrees 43 sheep goats swine 43 CHAMPVA 43 Largely offsetting 43 #.#-# Equal Opportunity 42 Combination Transaction 42 p laintiffs 42 SFAS #R Share 42 presumptively unreasonable 42 mere surplusage 42 Auction Biddings Agreement 42 vi ineffectiveness 42 respondeat superior liability 42 Consolidated Leverage Ratio 42 Chairman Leo Ledeker 42 SBIC leverage 42 Offer Amount 42 Swap Dealer 42 LIFO inventory 42 prudently incurred 42 visit http:/www.nationwide.com 42 #.#-# b [002] 42 Countercyclical 42 Aplt 42 subchapter shall 42 summarily affirm 42 SEK -#.# [002] 42 intestate succession 42 applies prospectively 42 Simplified Procedure 42 REIT Exemption 42 § 8C 1 42 f ailure 42 Free Exercise Clause 42 changesin 42 supervening condition 42 Tort Claims 42 QSBS 42 #-#.# [014] 42 consents authorizations 42 Constitution enjoins 42 Adjusted EBITDAX 42 compliance therewith 42 De minimis 42 office notified Sandtown 42 court plaintiff assignor 42 forcible detainer 42 Probate Code 42 Petrofund merger 42 DC Code § 42 ERISA pre empts 42 ValuEngine Rating 42 Pecuniary 42 taxpayer itemizes deductions 42 ADSI intends 42 lability 42 DDJET 42 USC § #u 42 UM UIM 42 statutorily defined 42 reinsurance commutations 42 CSR #-#.# 42 Robert Schwaneberg covers 42 ii 42 procedurally unconscionable 42 imputed rents 42 nonbankruptcy 42 Acapodene R 42 PPRA rules 42 PRIZES Prize s 42 Unfunded liabilities 42 distortive effects 42 estop 42 Ordinance Cap. 42 VSA § 42 Code § #.#-# [001] 42 Adjusted OIBDA excludes 42 Code § #.#-# [003] 42 TranSwitch indebtedness 42 SFPP 42 OCGA § #-#-#.# 42 legitimate penological 42 Omnibus Agreement 42 #.#-# [013] 42 requestor petitioner 42 XGen Nevis Island 42 AMERISAFE actively markets 42 OCIs 42 KRS #A.# [001] 42 non derogable 42 postjudgment interest 42 reestimates 42 GLc #A 42 Meyers Milias Brown 42 TARIC 42 thereby warranting 42 EPNG 42 Passed bill 42 Grandfathered Plan 42 HRS § #-# [002] 42 Montoya jockeyed 42 trustor 42 pleadings liberally 42 subsection b 42 property Detournel 42 Ordinance #-# [004] 42 PAPUC 42 ORS #.# [002] 42 b Relates 42 observable inputs 42 pertaining thereto 42 iii Ps 42 stock basedcompensation 42 quasi judicial proceedings 42 WAC #-#-# 42 NJSA #:#-# [003] 42 receive nonforfeitable dividends 42 hereby notifies 42 Section #.# [002] 42 Expropriation Act 42 TRANs 42 usufruct 42 USNG 42 Respondent contends 42 Stockholder Voting 42 Evid. Code § 42 Peripheral neuropathies 42 #.# subd [006] 42 economicconditions 42 #.# 5T 42 #R Share 42 s#A [002] 42 cash fl ows 42 Remoteness 42 Inequitable conduct 42 CDWR 42 w hether 42 MHT Amended Asset 42 Orosi Mill project 42 obligations hereunder 42 S uch 42 notifiable transaction 42 Codifying 42 objectively determinable 42 O. Reg 42 suspensive effect 42 calculating distributable cash 42 Earnout 42 horizontal Haynesville shale 42 Properly structured 42 Minn. R. Civ 42 b Excludes 42 RCW #.#.# [003] 42 Multiemployer Pension Plan 42 USSG § #E#.# 42 adequately collateralized 42 Subclinical hypothyroidism 42 Ana Zorrilla CEO 42 #.#bln rbl [002] 42 Wrongful Death Act 42 certificateholders 42 Shareholder Return 42 xxvi 42 JNOV motion 42 Colstrip Unit 4 42 geological geophysical geochemical 42 NREG Act 42 Riverboat Gambling Act 42 ref'd 42 BRL Venture 42 Vicarious liability 42 OFLA 42 disfavoring 42 COTP 42 PSF guaranty 42 Pa.RAP 42 marketconditions 42 risksassociated 42 Supp. 42 nonparent 42 FBAR reporting 42 WNS ADS 42 IRCP 42 nonaccrual loan 42 ASC Topic #-# 42 arising therefrom 42 subrecipient 42 Affected Creditors 42 Osteoporotic fractures 42 Inclusionary housing 42 deductability 42 BPMC Act 42 Rule XIX 42 undepreciated 42 MRL Offers 42 Mission Impazible Super Saver 42 KSA #-# d 42 Mutual Funds Regulations 42 #.# subd [004] 42 NYCRR #.# [001] 42 CFR #.# [008] 42 FASB Interpretation 42 undepreciated assets 42 recoverables 42 Bezeq Fixed Line 42 SHFAs 42 intercreditor 42 wv ` 42 c Reflects 42 RUGs IV 42 Scheme Consideration 42 mem. op 42 Cal. Code Regs 42 alleviations 42 DIP Loan 42 NPDES permitting 42 consummating acquisitions 42 LIFO adjustments 42 SLHCs 42 uncremated remains outside 42 graded vesting 42 USC #a [002] 42 OPEB expense 42 section #CCC 42 DTR #.#.# 42 lender consents 42 penal statutes 42 nonappealable 42 liberally construing 42 unconstitutional abridgment 42 immovables 42 Pay 42 Proposition #âÑ# 42 Unizan merger 42 nonmarital 42 farmstead exclusion 42 Equal Remuneration 42 CFR #.# d 42 renal flare 42 Excused absences 42 #.#-# [005] 42 rights xix xx 42 theglobe.com inc 42 disobey unjust 42 detrimentally impacted 42 baseline serum bilirubin 42 FTRs 42 Civil Procedure Rule 42 periodically reassessed 42 Idaho Code § 42 g enerally 42 inferable 41 Nevada Revised Statutes 41 easement appurtenant 41 e vidence 41 Stockprofiler.US affiliates 41 prepetition liabilities 41 nonvested stock 41 securitized accounts receivable 41 vii 41 distributing misbranded 41 CFR § #.# [001] 41 Project SCIP 41 NPM1 mutation 41 Procedure Code 41 ARS § #-# [002] 41 makes interring 41 Hexion Proposal 41 exemptive 41 spokesman Dan Dewell 41 Permissible 41 Stimmrechtsmitteilung pursuant 41 DIP Lenders 41 Introductory teaser rates 41 postemployment 41 Covered Person 41 CAFA jurisdiction 41 sublease recoveries 41 SCITI 41 accounted investee 41 Inclusionary 41 Enabling Clause 41 #CCD 41 Severability 41 Quake jolts Anchorage Alaska 41 Florida Statute #.# [001] 41 EMPOWER clinical 41 ticker symbol IMM 41 QTIP trust 41 s ection 41 Warrantless searches 41 poststroke depression 41 atneed 41 Equinix excludes 41 NJSA #A :# 41 Excess Cash Flow 41 Plaintiff Complaint 41 Lien Lenders 41 retrocessional reinsurance 41 Tex. Fam 41 exp MORE 41 MWPAT 41 Ad valorem taxes 41 creates perverse incentives 41 nonadmitted insurance 41 subrogated 41 ARIF II 41 pursuant thereto 41 Rule #:#-# e 41 OFCD Optionally Fully 41 APMC Acts 41 FSAH acquisition 41 NJSA #:#-#.# [002] 41 non forfeitable 41 Scrip Dividend Scheme 41 Tsavo Acquisition 41 Experi Metal Inc. 41 AFUDC equity 41 CPLR article 41 torsemide ER 41 unitholder liability 41 Hedging transactions 41 GST payable