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WO

Wo (Chinese: 倭; pinyin: Wō), also known as Wa, is the earliest recorded name used in Chinese historical texts to refer to the Japanese archipelago and its indigenous peoples during the Yayoi period (c. 300 BCE–c. 300 CE). Possibly the earliest reference occurs in the mythological-geographical Shan-hai ching (Classic of Mountains and Seas, c. 300 BCE–250 CE), describing Wo in an overseas context.^[1] This term, possibly derived from an ancient Japanese autonym or a Chinese descriptor implying "dwarf" or "submissive," first appears in detail in the Hou Han shu (Book of the Later Han), a dynastic history compiled around 445 CE, which describes the Wa as comprising more than 100 kingdoms located in the sea east of the Lelang commandery on the Korean Peninsula.^[2] These polities were characterized by frequent internecine warfare but also engaged in tributary diplomacy with the Han court, as evidenced by a mission from the kingdom of Na in Wa that received a gold seal from Emperor Guangwu in 57 CE, symbolizing formal recognition and ongoing exchanges.^[3] The Wei zhi (Records of Wei), part of the Sanguozhi (Records of the Three Kingdoms) compiled around 297 CE, provides the most detailed contemporary account of Wa society during the late 2nd and early 3rd centuries CE, portraying its people as long-lived, fond of alcohol, and governed by shamanistic rulers amid a landscape of mountainous islands.^[3] Central to this narrative is Queen Himiko (or Pimiko), a female shaman who unified much of Wa after decades of conflict around 183–248 CE, ruling through sorcery and maintaining isolation in a fortified palace while sending tribute—such as slaves, cloth, and gems—to the Wei state in 238 CE, earning her the title "Queen of Wa, Friend of Wei" and a commemorative seal.^[3] Archaeological evidence, including the Shikanoshima gold seal discovered in 1784, corroborates these interactions, highlighting Wa's integration into East Asian maritime networks via Korea for trade in bronze, iron, and rice agriculture.^[4] By the 4th century CE, as Wa transitioned into the Kofun period, the name began to evolve; Japanese elites adopted the self-designation Yamato (大和), and later, in the 7th century, the term Nihon (日本, "origin of the sun") emerged in diplomatic correspondence with the Sui dynasty, reflecting a shift toward asserting equality with China and marking the decline of "Wo" in official usage.^[1] These early records underscore Wa's role as a peripheral yet connected entity in Han and Wei spheres, influencing the development of Japanese state formation, Yamato court rituals, and cultural exchanges that shaped East Asia's pre-modern history.^[2]

Aviation

World Airways

World Airways was an American charter airline founded on March 29, 1948, by Benjamin Pepper, initially operating as a supplemental carrier focused on passenger and cargo charters using surplus military aircraft such as Douglas DC-4s and Boeing 314 flying boats acquired from Pan American Airways.^[5]^[6] Acquired by Edward J. Daly in 1950 for $50,000, the airline rapidly expanded its fleet to include piston-engine airliners like DC-6s and Lockheed Constellations, establishing itself as a key provider of ad hoc and contract services, primarily for government and commercial clients.^[6] By the early 1960s, World Airways entered the jet age with Boeing 707s and 727s, enabling long-haul international operations.^[6] During the Vietnam War era (1963–1975), World Airways became a prominent military contractor, transporting U.S. troops, equipment, and humanitarian aid across the Pacific under contracts with the Military Air Transport Service.^[5]^[6] The airline's fleet grew to include dedicated freighters and combi aircraft, supporting operations like the 1975 evacuation from Da Nang and Operation Babylift, which airlifted over 2,000 Vietnamese orphans to the United States following the fall of Saigon.^[6] This period solidified its reputation for reliable charter services, with military contracts accounting for a significant portion of revenue; the airline continued similar roles in later conflicts, including the Gulf War and operations in Afghanistan.^[7]^[5] In response to the U.S. airline deregulation of 1978, World Airways transitioned to scheduled passenger services in 1979, launching low-fare routes from its Oakland base to domestic and European destinations using widebody aircraft like DC-10s.^[8]^[9] This shift aimed to capture market share in the competitive post-deregulation environment but faced challenges from established carriers, leading to heavy losses and the suspension of scheduled operations on September 15, 1986.^[9]^[10] Thereafter, the airline refocused on its core charter business, incorporating McDonnell Douglas MD-11s in the 1990s for international cargo and passenger wet-lease services to airlines worldwide, while maintaining its IATA code WO.^[11]^[6] World Airways encountered mounting financial pressures in the 2000s, exacerbated by the Great Recession and reliance on volatile military contracts.^[5] Acquired by World Air Holdings in 2006 and later integrated into Global Aviation Holdings in 2008 alongside North American Airlines, it filed for Chapter 11 bankruptcy protection on November 4, 2013, citing $618 million in assets and liabilities strained by Pentagon budget cuts that canceled a $54 million contract.^[7]^[12] Efforts to secure financing and potential acquisitions failed, leading to the cessation of all operations on March 27, 2014, after 66 years; the airline laid off 325 employees and entered liquidation, with its IATA code WO retired upon closure.^[7]^[13] This marked the end of one of the longest-operating U.S. charter carriers, distinct from later airlines like Swoop that briefly reused the WO code.^[11]

Swoop

Swoop was a Canadian ultra-low-cost airline launched on June 20, 2018, by WestJet as the country's first carrier of its kind, aimed at budget-conscious travelers seeking affordable air travel options.^[14]^[15]^[16] The airline operated domestic flights within Canada as well as transborder routes to the United States, Mexico, and the Caribbean, primarily from its main bases at Hamilton's John C. Munro International Airport and Edmonton's International Airport.^[17]^[18] It utilized the IATA code WO, which it shared historically with the unrelated U.S.-based World Airways.^[19]^[20] Swoop's fleet consisted of Boeing 737-800 and 737 MAX 8 aircraft configured in a single-economy class with high-density seating to minimize costs.^[21]^[19] The no-frills model featured base fares that excluded amenities such as carry-on baggage, seat selection, and in-flight entertainment, all available only as paid add-ons to generate ancillary revenue.^[22]^[23] Operations ceased on October 29, 2023, following announcement of the shutdown in June 2023, driven by ongoing financial losses exacerbated by the COVID-19 pandemic's impact on travel demand and rising operational costs.^[19]^[24]^[25] Swoop was subsequently integrated into WestJet's mainline operations, with its aircraft and personnel absorbed to streamline the parent company's network.^[14]^[16]

Linguistics

Wolof language

The Wolof language, assigned the ISO 639-1 code "wo," is a major member of the Niger-Congo language family, specifically within the Senegambian branch of the Northern West Atlantic subgroup.^[26] It is spoken by more than 12 million people across West Africa, with approximately 7 million native speakers primarily in Senegal, where it accounts for about 40% of the population (as of 2025), and significant communities in Gambia and Mauritania.^[27]^[26] As a language of wider communication, Wolof serves as a lingua franca in the region, often alongside French, facilitating interethnic interactions in daily life, trade, and media.^[28] Wolof exhibits key grammatical features typical of Niger-Congo languages, including a complex system of noun classes that categorize nouns based on semantic and formal criteria, influencing agreement with verbs, adjectives, and determiners.^[29] Unlike many related languages in the family, it is non-tonal, relying instead on intonation and vowel harmony for prosodic distinctions, with a phonological inventory featuring around 20 consonants and seven vowels.^[30] The language follows a subject-verb-object word order and employs serial verb constructions, contributing to its syntactic flexibility.^[31] Culturally, Wolof holds profound significance in West African traditions, particularly through its role in oral literature and music preserved by griots, hereditary praise-singers and historians who perform epics, genealogies, and social commentary using instruments like the kora and sabar drum.^[32] This griot tradition underscores Wolof's function as a vehicle for cultural memory and identity among the Wolof people and beyond. In modern contexts, the language supports digital preservation efforts, such as the Wolof Wikipedia, launched in 2005 and containing 1,743 articles as of November 2025, promoting encyclopedic knowledge in Wolof. Unlike the Japanese kana symbol "wo" in East Asian scripts, Wolof represents a non-Indo-European, African language with deep sociolinguistic roots in the Sahel region.

Wo (kana)

Wo (hiragana: を, katakana: ヲ) is a kana in the Japanese syllabary, historically representing the mora /wo/ derived from man'yōgana, an early phonetic usage of Chinese characters in Japanese texts dating to the 8th century. The hiragana form evolved from cursive simplifications of characters such as 遠 (en), while the katakana form originated from parts of characters like 乎 (ko). In classical Japanese, it phonemically denoted /wo/, as seen in ancient poetry collections like the Man'yōshū, where it captured distinct vowel qualities before phonological mergers occurred.^[33]^[34] Over time, the pronunciation of /wo/ merged with /o/ during the Heian period (794–1185), reflecting broader sound shifts in the Japanese language where semivowels like /w/ weakened before certain vowels. By the modern era, を and ヲ are pronounced /o/, aligning with contemporary phonology, though their orthographic form preserves the historical /wo/ distinction in the kana chart. This evolution is documented in linguistic analyses of Old Japanese phonology, emphasizing how script lagged behind spoken changes.^[35]^[36] In current Japanese, を functions almost exclusively as the direct object-marking particle (wo/o), indicating the noun it follows as the recipient of a verb's action, such as in ほんをよむ (hon o yomu, "read a book"). The katakana ヲ is infrequently used, appearing primarily in katakana representations of foreign words (e.g., ヴォルテール for Voltaire), emphatic writing, or brand names to evoke archaism. Unlike more versatile kana, its restricted role stems from the phonological merger, limiting it to non-phonetic or stylistic contexts.^[35]^[37] Post-World War II orthographic reforms, formalized in 1946 under the Allied occupation, deprecated を and ヲ for general /o/ representation, standardizing spellings to match modern pronunciation by favoring お for everyday mora use. However, the forms were retained for the object particle, personal names (e.g., in legal documents), and historical quotations to maintain grammatical and cultural continuity. These changes, influenced by earlier military simplification efforts, aimed to enhance literacy and align writing with speech without fully eliminating vestigial elements.^[38]

Sports

Walkover

In sports, a walkover, abbreviated as WO or w/o, refers to an uncontested victory awarded to a player or team when their opponent withdraws before the match begins or fails to appear, resulting in an automatic win without any competition taking place. This outcome ensures tournament progression for the unaffected side while penalizing the absent party, often due to reasons such as injury, illness, or disqualification. The term applies across various disciplines, preserving the integrity of event schedules despite unforeseen absences.^[39] The concept originated in 19th-century horse racing, where a "walkover" described a scenario in which a lone horse would simply walk the course unopposed to claim victory, a practice documented as early as 1838. It later extended to other sports, becoming common in individual competitions like tennis and boxing, as well as team events such as cricket, where a side unable to field the required players—typically 11—may concede a walkover. In tennis, governed by the International Tennis Federation (ITF), a walkover occurs if a player notifies officials of inability to compete before the match starts, allowing the opponent to advance directly. Similarly, in boxing, under rules from organizations like the International Boxing Association (AIBA), a walkover is declared if the opponent does not enter the ring within one minute of the scheduled start time following announcement. In cricket, International Cricket Council (ICC) regulations treat forfeiture by a team short of players as equivalent to a walkover, though such instances are rare in professional play.^[40]^[41] Rules for walkovers vary by sport and governing body, influencing outcomes like rankings, points, and awards. For instance, in Olympic events, a walkover disqualifies the withdrawing participant or team from medal contention, as seen in team competitions where absence leads to automatic advancement for the opponent without medal eligibility for the defaulter. Historical examples include the 1908 London Olympics, where British runner Wyndham Halswelle received a walkover gold in the men's 400 meters after American competitors were disqualified for obstruction, prompting the other finalists to withdraw in protest. In modern professional tennis, walkovers frequently stem from injuries; a notable case occurred at the 2014 ATP World Tour Finals, where Novak Djokovic was awarded the title via walkover when Roger Federer withdrew due to a back injury sustained earlier in the tournament. Research on ATP events from 1973 to 2019 indicates injuries accounted for nearly 29% of walkovers, underscoring their prevalence in high-stakes circuits.^[42]^[43]^[44] Within broader sports terminology, WO serves as an abbreviation for walkover in these contexts, distinct from other uses like wideout in American football positions.

Walk-off

In baseball, a walk-off, abbreviated as WO, refers to a game-ending play in the bottom of the ninth inning (or extra innings) where the home team scores the winning run, causing the visiting team to "walk off" the field in defeat. This typically occurs via a walk-off home run, hit, or other scoring play, and is celebrated by the home team. The term emphasizes the abrupt conclusion and has been in use since the mid-20th century, with WO commonly appearing in statistical glossaries.^[45]

Wideout

In American football, a wideout, also known as a wide receiver (WR) and informally abbreviated as WO, is an offensive position primarily responsible for catching forward passes thrown by the quarterback to advance the ball downfield.^[46]^[47] The player typically lines up several yards to the side of the offensive line, creating separation from defenders to become an eligible target for receptions.^[48] Wideouts execute a range of responsibilities, including running precise routes to exploit defensive alignments, blocking for running plays or screens, and using speed and agility to create mismatches against cornerbacks and safeties.^[48]^[49] Key skills encompass exceptional hand-eye coordination for contested catches, quick acceleration for deep threats, and route-running precision to manipulate coverage.^[48] These attributes allow wideouts to stretch the field horizontally and vertically, forcing defenses to cover expansive areas.^[50] Notable wideouts include Jerry Rice, who holds the NFL career records for receiving yards (22,895) and receptions (1,549) from 1985 to 2004, exemplifying longevity and consistency in the position.^[51] Tyreek Hill represents modern excellence, known for his elite speed and yards-after-catch ability, amassing over 7,000 receiving yards in his first seven seasons while leading the league in such metrics multiple times. These players highlight the position's evolution from reliable targets to dynamic game-changers. The wideout position originated with the legalization of the forward pass in 1906 and became formalized as a specialized role in the 1960s, coinciding with the rise of spread offense concepts that emphasized multiple receivers to dilute defensive coverage.^[52]^[53] The NFL has tracked receiving statistics, including yards and receptions for wideouts, since 1932, providing a historical benchmark for performance.^[54] Usage has surged in recent decades, with three-or-more wideout formations comprising 65% of offensive snaps by 2022, up from 55% in 2010.^[50] This contrasts with terms like walkover, which refer to uncontested victories in other sports rather than player positions.

Military and Government

Warrant officer

A warrant officer is a military rank positioned above senior non-commissioned officers such as sergeants and below commissioned officers, serving as highly skilled technical specialists across armies, navies, and air forces. These officers provide expert leadership and advisory roles in specialized domains, bridging the gap between enlisted personnel and higher command structures. Warrant officers are appointed based on technical proficiency rather than general command authority, emphasizing expertise in fields like aviation, engineering, logistics, and intelligence.^[55]^[56] The origins of the warrant officer rank trace back to the British Royal Navy in the medieval period, where warrants were issued to skilled non-commissioned personnel for critical roles such as boatswain, gunner, carpenter, and sailmaker to ensure operational efficiency on ships. These early warrant officers, dating to at least the 13th century, held authority derived from a warrant signed by the Admiralty, focusing on technical and warrant-based appointments rather than commissions from the monarch. In the United States, the modern Army warrant officer system was formally established on July 9, 1918, through an act of Congress creating the Army Mine Planter Service within the Coast Artillery Corps, initially appointing 40 warrant officers for specialized coastal defense roles; aviation became a prominent warrant officer field shortly thereafter during World War I expansions.^[57]^[58]^[59]^[60] Warrant officers' primary responsibilities include leading technical teams, developing doctrine, training subordinates, and advising commanders on specialized operations, such as aircraft maintenance in aviation or signals intelligence analysis. In the U.S. Army, they hold pay grades from WO1 (Warrant Officer 1) to CW5 (Chief Warrant Officer 5), with progression based on experience and expertise rather than traditional command tracks; for example, CW5s often serve as master technicians overseeing complex systems like rotary-wing aircraft fleets. Globally, warrant officer equivalents fall under NATO codes OR-7 to OR-9, denoting senior non-commissioned roles with warrant-like authority in allied forces, such as the British Army's Warrant Officer Class 1. During the U.S. Civil War, warrant ranks were used in the Navy for ship officers like boatswains and gunners, who managed deck operations and armament on vessels, retaining their status post-war as the only surviving warrant categories until 1898 reforms.^[55]^[61]^[56]^[62]

War Office

The War Office was a department of the British Government responsible for the administration of the British Army, established as the War Department on 8 February 1855 and renamed the War Office in 1857 after absorbing functions from bodies such as the Secretary at War's office and the Board of Ordnance.^[63] It centralized political and financial control over the Army, overseeing key areas including procurement of munitions and supplies, strategic military operations and intelligence, and personnel management such as service records and awards.^[64]^[63] In 1855, it assumed responsibility for research and development of munitions from the Board of Ordnance, marking a shift toward integrated army administration.^[65] Headquartered in Whitehall, London, the War Office operated from the Old War Office building—a neo-Baroque structure completed in 1906—serving as the central hub for army affairs.^[66] During the First World War, it expanded rapidly with staff increases and temporary facilities to coordinate campaigns, including map production for operations like those in the Sinai.^[66] In the Second World War, the department managed round-the-clock administration despite a 1940 bombing that caused minor damage and one fatality, supporting the British Army's global efforts.^[66] The War Office also handled personnel oversight, including administrative ranks such as warrant officers.^[63] The War Office was abolished in 1964 under the Defence (Transfer of Functions) Act, with its functions merged into the newly unified Ministry of Defence alongside the Admiralty and Air Ministry to create a single defense authority.^[64] In official correspondence and records, it was commonly abbreviated as WO, as seen in the extensive WO series of archived documents.^[63] Its legacy endures in the structure of modern defense ministries, providing the foundational model for integrated Army administration within the UK's Ministry of Defence.^[64] Notable secretaries included Winston Churchill, who served as Secretary of State for War (and Air) from 1919 to 1921, attending the Paris Peace Conference amid post-war demobilization.^[67]

People

Shang Dynasty figures

In the Shang dynasty, two kings bore names incorporating the element "Wo" (沃), reflecting the use of distinguishing prefixes in royal nomenclature derived from the ten celestial stems, where "Wo" likely connoted fertility or abundance, as the character 沃 means "fertile land" in ancient Chinese contexts.^[68] These figures are primarily known through traditional historiography, with limited corroboration from archaeological records. Wo Ding (沃丁), also known as Qiang Ding (羌丁) in some oracle bone references, is listed in Sima Qian's Records of the Grand Historian (Shiji) as the fifth Shang king, succeeding his father Tai Jia around the early 18th to 17th century BCE and ruling for approximately 19 to 29 years from his capital at Bo.^[69] His personal name was Zixuan (子絢) or Xun (絢), and his reign followed the regency of the minister Yi Yin during Tai Jia's tumultuous rule, ushering in a period of relative stability as the dynasty consolidated power in the Yellow River valley.^[70] However, Wo Ding is not directly attested in the oracle bone inscriptions discovered at Anyang (Yinxu), the late Shang capital, leading scholars to debate his precise historicity and role, with some viewing him as a transitional figure in the dynasty's early expansion. These inscriptions, dating primarily to the 13th to 11th centuries BCE, provide direct evidence of Shang rulership through divinations and rituals but focus on later kings, highlighting gaps in the archaeological record for earlier monarchs like Wo Ding.^[71] Wo Jia (沃甲), alternatively recorded as Qiang Jia (羌甲) or Long Jia (龙甲) in oracle bone script, appears in the Shiji as the 15th Shang king, succeeding his brother Zu Xin in the mid-15th century BCE and reigning for about 5 to 6 years from Bi.^[69] His personal name was Ziyu (子逾), and he is one of the earlier rulers partially corroborated by oracle bone inscriptions unearthed at Yinxu, which mention Qiang Jia in contexts of ancestral rituals, divinations for military campaigns, and offerings to deities, suggesting active involvement in conquests against neighboring groups and religious ceremonies central to Shang governance. These artifacts indicate Wo Jia's era marked continued Bronze Age advancements in ritual practices and state administration, though his short rule occurred amid dynastic shifts following the "nine generations of chaos" referenced in later texts.^[72] The names of Wo Ding and Wo Jia, drawn from Sima Qian's Shiji compiled in the 2nd century BCE, represent foundational elements of Shang royal genealogy, blending mythological and historical narratives to legitimize the dynasty's antiquity. Archaeological evidence from Anyang sites, including over 150,000 oracle bones, supports the broader framework of Shang kingship but raises questions about the sequence and details of pre-13th century rulers, as early figures like these rely more on textual tradition than material remains.^[73] Their significance lies in embodying early Bronze Age rulership, where kings served as divine intermediaries, overseeing bronze casting, territorial expansion, and ancestor worship that defined Shang society from roughly 1600 to 1046 BCE. The "Wo" prefix may denote temple designations or clan affiliations, underscoring the ritualistic and agrarian foundations of power in this era.^[69]

Yuan and modern Chinese figures

Zhang Wo (張渥, c. 1314–after 1364), courtesy name Shuhou (叔厚) and sobriquet Zhenqisheng (甄奇生), was a prominent professional painter active during the Yuan dynasty (1271–1368) under Mongol rule.^[74] Hailing from Huainan in present-day Anhui Province, he served as a court artist and specialized in figure painting using the gongbi (fine brushwork) technique, though his oeuvre also encompassed landscapes influenced by the literati tradition of the Southern Song style.^[74]^[75] Notable works include the handscroll The Nine Songs (Jiuge tu, 1361), a detailed depiction of mythological figures from Qu Yuan's poetry, and Dragon Boat Festival (Duanzheng tu), celebrated for its fluid outlines and harmonious compositions that blended courtly precision with scholarly elegance.^[75]^[74] These pieces exemplify his skill in rendering human forms and natural settings, contributing to the evolution of Yuan figure and landscape genres amid the cultural synthesis of Han Chinese and Mongol patronage.^[75] In the modern era, Wo Weihan (沃伟汉, 1949–2008), a biochemist and entrepreneur of Daur ethnicity from Qiqihar, Heilongjiang, rose to prominence as the owner of medical supply companies in China.^[76] Arrested in early 2005 on suspicion of espionage, Wo suffered a stroke shortly after detention and was held in a prison hospital.^[77] In a closed trial by the Beijing Intermediate People's Court in May 2007, he was convicted of spying for Taiwan by passing sensitive military information, receiving a death sentence alongside co-defendant Guo Wanjun; his appeal was rejected on February 29, 2008.^[78] Despite international pleas for clemency from human rights groups citing procedural flaws and allegations of torture-induced confessions, Wo was executed by firing squad on November 28, 2008, in Beijing.^[79] The legacies of these figures underscore distinct facets of Chinese history under foreign-influenced rule and contemporary geopolitical strains. Zhang Wo's paintings, preserved in collections such as the Shanghai Museum, Cleveland Museum of Art, and National Palace Museum in Taipei, represent a high point of Yuan court art, influencing later Ming dynasty figure painters through their technical mastery and thematic depth.^[74]^[75] Conversely, Wo Weihan's case drew global scrutiny, amplifying discussions on espionage trials, due process in China, and cross-strait tensions with Taiwan during the mid-2000s, as highlighted by reports from Amnesty International and Western media.^[80]^[76]

Western historical figures

Walter Owen Bentley (1888–1971), commonly known as W.O. Bentley, was a British engineer renowned for founding Bentley Motors and pioneering high-performance luxury automobiles.^[81] Born in Hampstead, London, on September 16, 1888, he began his career with an apprenticeship at the Great Northern Railway in Doncaster, where he developed a passion for mechanical engineering.^[82] During World War I, Bentley served as a captain in the Royal Naval Air Service, designing innovative aero engines like the Bentley BR1 and BR2 rotary models, which utilized aluminum pistons to enhance power output and earned him the Member of the Order of the British Empire (MBE) for his contributions to the war effort.^[83]^[82] In 1919, W.O. Bentley established Bentley Motors Limited in Cricklewood, London, with the ambition to produce "a fast car, a good car, the best in its class."^[84] His engineering innovations focused on robust, high-quality components, including monobloc cast-iron cylinder blocks and, in later iterations, twin-carburetor setups for improved fuel delivery and performance.^[85]^[86] The company's flagship, the 3 Litre Bentley introduced in 1921, featured a 3-liter inline-four engine producing around 70 horsepower, with advanced features like four valves per cylinder and dual spark plugs, setting new standards for luxury sports cars.^[87] Bentley's racing successes underscored his design prowess; the 3 Litre model secured victories at the 24 Hours of Le Mans in 1924 and 1927, among other triumphs, establishing the brand's reputation for endurance and speed during the 1920s.^[88] Despite financial challenges amid the Great Depression, Bentley sold the company to Rolls-Royce in 1931 for £125,000, allowing him to continue his career as a consulting engineer at Rolls-Royce until retirement.^[89] W.O. Bentley's legacy endures through his influence on high-performance automotive design, emphasizing reliability, power, and elegance that defined the "Bentley Boys" era of motorsport.^[90] He was inducted into the Automotive Hall of Fame in 1995 for his pioneering work in both aviation and automotive engineering.^[91] Bentley passed away on August 13, 1971, in Woking, England, at the age of 82, leaving an indelible mark on the British luxury car industry.^[81]

Business and Administration

Work order

A work order (WO) is a formal document that authorizes specific maintenance, repair, or operational tasks, providing detailed information such as the scope of work, priority level, required materials, estimated time, and assigned personnel to ensure tasks are completed efficiently.^[92] It serves as a directive that initiates and tracks activities to maintain assets, prevent downtime, and comply with operational standards.^[93] Typically generated through Computerized Maintenance Management Systems (CMMS), work orders streamline workflows by digitizing requests and assignments, reducing manual errors and enabling real-time updates.^[94] Work orders are widely used across industries including manufacturing, where they guide equipment upkeep and production line adjustments; facilities management, for building and infrastructure maintenance; and IT, for hardware repairs and network configurations.^[95] In manufacturing environments, CMMS-integrated work orders help schedule preventive maintenance to minimize production interruptions.^[96] For facilities and IT, they ensure rapid response to issues like HVAC failures or server outages, often prioritizing tasks based on urgency and impact.^[97] The typical work order process involves creation from an initial request, approval by management to allocate resources, execution by assigned technicians who log progress and costs, and final closure with documentation of outcomes to verify compliance and performance.^[98] This lifecycle tracks labor, materials, and downtime metrics, supporting cost control and regulatory adherence.^[99] Alignment with standards like ISO 55000 enhances these processes by integrating work orders into broader asset management strategies, focusing on lifecycle optimization and risk reduction.^[100] Representative examples illustrate their application: in automotive service, a work order details diagnostic tests, parts replacement, and labor for vehicle repairs, ensuring accurate billing and safety compliance.^[101] In construction, it specifies tasks like site preparation or structural installations, including timelines and subcontractor assignments to keep projects on schedule.^[102] Upon closure, work orders may briefly reference financial accounting elements, such as write-offs for irreparable assets.^[103]

Write-off

In accounting, a write-off refers to the formal process of removing an impaired asset or uncollectible debt from a company's balance sheet by recognizing it as an expense, which directly reduces both the asset's carrying value and the entity's taxable income.^[104] This derecognition occurs when recovery is deemed unlikely, distinguishing it from a write-down, which merely reduces an asset's value while keeping it on the books.^[104] Write-offs ensure financial statements reflect the true economic reality of assets, complying with principles that prioritize conservatism in reporting.^[105] Common types include bad debt write-offs, where receivables are removed after determination of uncollectibility, often using the allowance method under U.S. GAAP to estimate and provision for losses in advance, rather than the direct write-off method that records the expense only upon confirmation.^[106] Another type is asset impairment write-offs, such as for obsolete inventory, where goods lose value due to damage, expiration, or technological obsolescence; GAAP requires immediate expensing under ASC 330 when the inventory's net realizable value falls below cost.^[107] Under IFRS 9, similar impairments for financial assets involve direct reductions in carrying amounts when there is no reasonable expectation of recovery.^[108] Procedures for write-offs mandate thorough documentation to support the impairment, including evidence of uncollectibility or valuation assessments, as required by GAAP (e.g., ASC 326-20 for credit losses) and IFRS standards to prevent arbitrary removals.^[109] Tax implications are significant; in the U.S., IRS Section 166 permits deductions for wholly or partially worthless business debts as ordinary losses, provided the amount was previously included in income, thereby lowering taxable income in the year of worthlessness.^[110] For instance, during the 2008 financial crisis, U.S. banks and brokers absorbed approximately $1.8 trillion in projected loan and securities losses, much of which materialized as write-offs for subprime-related bad debts and impaired assets.^[111]

References

[1]
[PDF] The Shan-hai ching and Wo: A Japanese Connection
The reference to Wo in the ancient maps of the Shan-hai ching may be one of the oldest of the written records relating to Japan. Chinese historical documents ...
[2]
[PDF] Tribute, Trade and Regional Hierarchy in Pre-Colonial East Asia
Apr 29, 2025 · • The earliest textual references to Japan appeared in. Chinese (Hou Han Shu), describing a tributary mission of Wa (倭) to the Han dynasty in ...
[3]
[PDF] Primary Source Document - Asia for Educators
The people of Wa [Japan] dwell in the middle of the ocean on the mountainous islands southeast of [the prefecture of] Daifang. They formerly comprised more than ...
[4]
https://brill.com/previewpdf/book/9789004285309/B9789004285309_006.xml
[5]
What Happened To US Carrier World Airways? - Simple Flying
Jan 23, 2022 · World Airways was one of the largest and most diverse airlines on the planet. Yet, suddenly in March of 2014, it ceased to exist.Missing: scheduled bankruptcy 2012 IATA WO
[6]
[PDF] World Airways History
The history of Global Aviation Holdings Inc., begins with the founding if its oldest subsidiary, World Airways, in 1948. World. Airways has provided charter ...Missing: 1980s bankruptcy 2012 2014 IATA WO
[7]
World Airways Shuts Down After 63 Years Flying U.S. Troops
Mar 28, 2014 · World Airways shut down on Thursday amid a failure to find financing, four months after its parent company blamed Pentagon budget cuts for a sharp squeeze in ...
[8]
World Airways - World Airline Historical Society
World, Capitol and Trans International were all operating scheduled services by the summer of 1979. World Airways wasted no time transitioning to scheduled ...Missing: WO | Show results with:WO
[9]
World, Low-Fare Pioneer, Ends Its Scheduled Flights
Sep 4, 1986 · Still, the termination of scheduled service by a pioneer low-fare carrier like World underscores the rigors of airline deregulation. Initially, ...Missing: WO | Show results with:WO
[10]
World Airways - Alternative Airlines
The airline launched its first flights in 1951, initially operating only charter flights. It became a major contractor during the Vietnam War and after an ...Missing: founded transition bankruptcy 2012 WO
[11]
World Airways - Airlines Inform
Rating 3.5 (10) Aug 25, 2021 · General information about World Airways. Charter airline ceased operations in March 2014. IATA code: WO. ICAO code: WOA.Missing: confirmation | Show results with:confirmation
[12]
World Airways Calls it Quits - Airline Geeks
Mar 28, 2014 · The airline is the second to claim bankruptcy in the last few months after Evergreen International Airlines ceased operations on December 31st.
[13]
World Airways (1948) - ch-aviation
Type. Passenger Charter. Status. Out of Business. Country. United States of America (the). World Airways McDonnell Douglas MD-11.
[14]
The WestJet Group marks successful integration of ultra-low-cost ...
Oct 30, 2023 · “As the first ULCC to enter the Canadian market, in 2018 Swoop pioneered the no-frills product in Canada and was best-in-class in generating ...
[15]
New Ultra-Low-Cost Carrier Swoops Into Canada - Skift
Dec 17, 2018 · WestJet Airlines' new ultra low-cost carrier Swoop descended into the market on June 20, bringing an unbundled business model to a country ...
[16]
WestJet shutting down discount airline Swoop | CBC News
Jun 9, 2023 · WestJet shutting down discount airline Swoop · Swoop planes and staff will soon join parent airline but move means less choice for consumers.Missing: history IATA code
[17]
Swoop – Canadian Aviation News - WordPress.com
Swoop's fleet of ten Boeing 737-800 NG aircraft expanded in 2022 to add six Boeing 737 MAX 8 aircraft, for a total of 16 aircraft. At FlySwoop.com travellers ...
[18]
Swoop Announces Significant U.S. Expansion with 5 New ...
Feb 16, 2022 · In total Swoop will serve 11 U.S. destinations with ultra-not-expensive flights from its three main Canadian bases in Toronto, Hamilton, and ...Missing: code WO<|control11|><|separator|>
[19]
Swoop Fleet Details and History - Planespotters.net
Swoop Fleet Details and History ; Country, Canada ; Founded, 27 Sep 2017 ; Started Operations, 20 Jun 2018 ; Ceased operations, 29 Oct 2023. WestJet (WS / WJA).Missing: launch closure code
[20]
Airline codes full details - Airline Codes Full Details
Swoop. Full Name: Swoop, Inc. IATA Code: WO, ICAO Code: WSW, ICAO Callsign: Swoop. IATA Accounting Code: 995, IATA Prefix Code: 995, Country: Canada.Missing: bases Hamilton Edmonton domestic transborder
[21]
Swoop - Canadian Aviation News
Swoop's fleet of ten Boeing 737-800 NG aircraft expanded in 2022 to add six Boeing 737 MAX 8 aircraft, for a total of 16 aircraft. At FlySwoop.com ...
[22]
Review: Swoop 737-800 in economy from Tampa to Toronto
Nov 6, 2019 · Swoop only agrees to transport you and a personal item for this price. There are extra fees for adding a carry-on or checked bag, selecting a ...Missing: fleet frills
[23]
Westjet's new ultra-low-cost airline to be called Swoop
Sep 27, 2017 · Swoop, Canada's newest ultra-low cost airline, will have more seats per plane, less legroom, and extra costs for things like snacks, ...<|control11|><|separator|>
[24]
WestJet shuts down and absorbs low-cost subsidiary Swoop
Jun 11, 2023 · The Canadian airline WestJet announced the closure of its ultra-low-cost subsidiary, Swoop. The decision follows the ratification of the pilots ...Missing: IATA | Show results with:IATA
[25]
Swoop operates final flight as it merges into WestJet mainline
WestJet's ultra-low-cost subsidiary, Swoop, made its final flights on Oct. 28 before officially being integrated into WestJet's mainline.<|separator|>
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Wolof language | West African, Senegal, Gambia | Britannica
Wolof is a national language of Senegal, where it is spoken by approximately 4.6 million people as a first language (mother tongue). An additional 7.8 million ...
[27]
The Wolof Language | Ohio University
Wolof is a West Atlantic language mainly spoken in Senegal and Gambia, used as a lingua franca, and is not a tonal language.
[28]
Wolof - Language Gulper
The most distinctive feature is the system of noun classes. •noun class system: nouns are grouped, according to semantic and formal grounds, in noun classes.
[29]
[PDF] The intonational system of Wolof - HAL
Sep 27, 2023 · This paper presents an overview of the intonational system of Wolof (a non–tone language belonging to the Atlantic branch of Niger-Congo), ...
[30]
Wolof language - World History Edu
Linguistic Classification and Varieties. Wolof belongs to the Senegambian language family, characterized by consonant mutation, a feature distinguishing it ...
[31]
Masters of the Sabar: Wolof Griot Percussionists of Senegal on JSTOR
This study examines the role of Wolof griots in contemporary Senegalese culture. Unlike griots from other ethnic groups who are known for their verbal artistry.
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List of Wikipedias - Meta-Wiki
This page contains information about all 357 languages for which official Wikipedias have been created under the auspices of the Wikimedia Foundation.By language · List of Wikipedias by speakers... · Wikipedia article depth · By country
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What is man'yōgana? - sci.lang.japan FAQ
The name man'yōgana comes from an ancient book of poetry, the man'yōshū (万葉集), which was written in the mid-eighth century using this kana system.<|separator|>
[34]
https://www.sljfaq.org/afaq/originofkana.html
[35]
What are the differences between kana writing and pronunciation?
For example, the object particle is written を ("wo") but pronounced "o". ... Most of the old spellings of the historical kana usage which used づ and ぢ turned ...
[36]
Historical linguistics: Phonology (part 2)
I. Phonology of Old Japanese: Man'yoogana. (1). Man'yoogana: kana of the Man'yoosyuu (万葉集) poetry collection, 759ce. • Chinese characters that are used ...
[37]
ToKini Japanese Kana: を・ヲ
Pronunciation. “O” sound in “Oh ... There are also some cases where it might sound more like "WO' after words where it is easier to say "wo" than "o" after.
[38]
[PDF] How Military Necessity Influenced the Japanese Writing System
Central tasks in this reform were to (1) eliminate antiquated and rarely used kanji, (2) assign one and only one reading to each kanji, and (3) match kana ...
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What is a Walkover in Tennis? Meaning, Impact and Scenarios
Aug 20, 2023 · Well, a walkover, also known as a “W.O.” in the tennis world, is a situation in which one player is declared the winner of a match without even ...Missing: abbreviation | Show results with:abbreviation
[40]
Walk-over - Etymology, Origin & Meaning
Originating in 1838 from horse racing, this term means an easy victory, often when a sole competitor finishes unchallenged by walking the course.
[41]
Boxing 101: Glossary - KSBY
Mar 10, 2021 · Walkover: If a boxer is present in the ring and their opponent fails to appear in the ring after being announced, and one minute after the bell ...Missing: definition | Show results with:definition
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A Clear Explanation Of Walkovers In Tennis + Rules
Mar 9, 2022 · A walkover only occurs when a player withdraws participation before the match starts due to injury, illness, or penalty of code of conduct. On ...
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Djokovic wins the ATP Finals after Federer withdraws with injury
Nov 16, 2014 · Roger Federer gave Novak Djokovic a walkover in the final of the ATP World Tour Finals on Sunday after he pulled out of the tournament due to a back injury.
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(PDF) Player Walkovers in Professional Men's Tennis Tournaments ...
Aug 29, 2024 · Player Walkovers in Professional Men's Tennis. Tournaments from 1973 to 2019 ; Martí Casals . University of Barcelona ; Victoria Peña Curbelo .
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WO - Wideout (US football) | AcronymFinder
How is Wideout (US football) abbreviated? WO stands for Wideout (US football). WO is defined as Wideout (US football) very frequently.Missing: receiver | Show results with:receiver
[46]
WO Wide Out - All Acronyms
WO - Wide Out. The abbreviation WO stands for Wide Out and is mostly used in the following categories: NFL, Football, Sport, Game.
[47]
American Football Positions – Wide Receiver
The principal role of a Wide Receiver is to get on the end of passes that are sent up field by the Quarterback. If it's a passing play, a Wide Receiver will ...
[48]
What Is a Wide Receiver in Football? Exploring The Role
May 28, 2025 · Wide receivers are responsible for catching the football from the quarterback on pass plays and blocking defensive backs on run plays. There are ...
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The Evolution of Personnel Groupings and Usage
Oct 7, 2022 · Since 2010, the prevalence of three or more WR formations has increased from 55% of all offensive snaps to 65%. The trend is primarily due to ...
[50]
NFL Receiving Yards Career Leaders | Pro-Football-Reference.com
1. Jerry Rice (22895), 2. Larry Fitzgerald (17492), 3. Terrell Owens (15934), 4. Randy Moss (15292), 5. Isaac Bruce (15208),
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NFL wide receivers revolutionize football's aerial game - Rolling Out
Dec 8, 2024 · Explore the evolution of NFL wide receivers, from their origins to today's game-changing role in football.Missing: American | Show results with:American
[52]
Spread concepts around for decades - ESPN
Jul 20, 2009 · Before stars such as Tim Tebow, Pat White and Vince Young, the spread offense established its roots nearly a half-century ago.
[53]
NFL Receiving Yards Year-by-Year Leaders
For some seasons (1960-1969 & 1947-1950) leaders for both leagues are shown. + Indicates Hall of Famer, season age in parentheses. View Current Leaderboard.
[54]
Warrant Officers | U.S. Army
Provide mission-critical knowledge. Warrant Officers are the few technical experts in their field, making up less than three percent of the Army. Enlisted ...
[55]
2025 Basic Pay: Warrant Officers - DFAS
Dec 31, 2024 · Basic Pay – Warrant Officers Effective January 1, 2025 ; Pay Grade, Over 28, Over 30, Over 32, Over 34 ; W-5, 11,074.20, 11,628.90, 11,628.90 ...
[56]
The History of Navy Rank: Warrant Officers - DVIDS
Dec 31, 2019 · Modern warrant officer ranks trace their origins back to medieval England. As early as 1040, warships furnished to King Edward the Confessor ...
[57]
Historical Approach to Warrant Officer Classifications
The first English ships were commanded by a "Bats un" (modern boatswain), derived from the Anglo-Saxon words, "Bat" meaning wood, and "Seun" meaning husband.
[58]
Fort Liberty celebrates 105th anniversary of Army Warrant Officer ...
Jul 7, 2023 · On July 9, 1918, Congress established the rank and grade of warrant officer while establishing the Army Mine Planter Service as part of the ...
[59]
The Legacy of Leadership as a Warrant Officer- 90 years of technical ...
The rank of warrant officer has a long history and is one of the oldest in Western military systems, dating back two centuries prior to Christopher Columbus ...<|control11|><|separator|>
[60]
Technical Expert, Not Executive: A Sustainment Warrant Officer Role
Apr 13, 2020 · “Warrant Officers must take back ownership of their profession and reassume control as the Army's technical experts, masterfully administering, ...Missing: specialists | Show results with:specialists
[61]
The History of Navy Rank: Warrant Officers - The Sextant
Nov 1, 2019 · Boatswains, gunners, carpenters, and sailmakers were the only warrant officers retained between the Civil War and 1898. Around the turn of the ...
[62]
War Office | The National Archives
1857-1964 · Created and initially known as the War Department from 8 February 1855. Became the War Office from 1857, absorbing the various other bodies formerly ...
[63]
[PDF] History of the Ministry of Defence - GOV.UK
The War Office, responsible for the Army, was originally the Secretary at War's office. The first holder of the post was killed in battle - at sea - against the ...
[64]
War Office - Graces Guide
Sep 12, 2023 · 1855 the War Office took over from the Board of Ordnance responsibility for establishments engaged in research and development of munitions.
[65]
[PDF] The Old War Office Building - A history - GOV.UK
The Old War Office Building is a Whitehall landmark with an Edwardian Baroque exterior. It played a key role in two World Wars and the Cold War. The original ...
[66]
Churchill's First World War | Imperial War Museums
In 1919, shortly after the end of the war, he was appointed Secretary of State for Air and War. In this role he attended peace talks in Paris in 1919.
[67]
Wo Surname Meaning & Wo Family History at Ancestry.com®
Chinese: Mandarin form of the surname 沃 meaning 'fertile' in Chinese: (i) said to be traced back to Wo Ding (沃丁), the name of a son of the fourth king ...Missing: character | Show results with:character
[68]
Shang Dynasty Rulers (www.chinaknowledge.de)
Shang Jia 上甲, Xie 契(or 禼). Zhao Ming 昭明. Xiang Tu 相土. Chang Ruo 昌 ... Wo Ding 沃丁. O: Qiang Ding 羌丁(?), Xun 絢, Bo, 19 years 1720-1692. Tai Geng 太 ...
[69]
Emperors of Shang Dynasty China - ThoughtCo
Aug 8, 2019 · List of the Shang Dynasty Emperors of China, according to ... Wo Jia, 1305 to 1280 BCE; Zu Ding, 1368 to 1336 BCE; Nan Geng, 1336 to ...
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Shang dynasty - Wikipedia
Dynastic course The Records of the Grand Historian recount events from the reigns of Tang, Tai Jia, Tai Wu, Pan Geng, Wu Ding, Wu Yi and the depraved final ...
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http://www.chinaknowledge.de/Literature/Historiography/oracle.html
[72]
Wo Jia - Wikipedia
Wo Jia (Chinese: 沃甲) or Qiang Jia (Chinese: 羌甲), personal name Zi Yu, was a Shang dynasty King of China.
[73]
Shang dynasty's “nine generations chaos” and the reign of Wu Ding
Aug 17, 2023 · This article explores the political crisis before Wu Ding. The accession of king Wu Ding to the throne was not a given but the result of a political move by ...
[74]
[PDF] 3.1 THE DISCOVERY OF THE SHANG DYNASTY - IU ScholarWorks
The Bamboo Annals records that Wu-ding initiated sacrifices to Shang-jia Wei, whom several late texts identify as the teacher of Xie, founder of the Shang ...
[75]
上海博物馆
Zhang Wo (?-ca. 1356), is also known by his zi (designated name) Shuhou and his hao (literary name) Zhenqisheng. His ancestral home was in Huainan in ...
[76]
Nine Songs | Cleveland Museum of Art
九歌圖. 1361. Zhang Wo 張渥. (Chinese, active c.1336–after 1364). Chu Huan 褚奐. (Chinese, active 1361). Culture. China, Yuan dynasty (1271-1368). Medium.
[77]
Chinese Execute 2 Convicted of Spying - The New York Times
Nov 28, 2008 · ... researcher convicted of espionage by a Chinese court was executed Friday ... The researcher, Wo Weihan, 59, was a scientist and owner of medical ...
[78]
China executes accused spy day after telling family they could visit
Nov 29, 2008 · Wo, a researcher and owner of a medical-supply company, was convicted in May. Wo was arrested in 2005 and suffered a stroke two weeks into his ...Missing: biography | Show results with:biography
[79]
The Execution of Wo Weihan - The Dui Hua Foundation
In 2019, 46 crimes carry the death sentence, down from 68 in 2008. There has not been an execution of a civilian for espionage in China since Wo Weihan's.
[80]
People's Republic of China: Stop the execution of Wo Weihan
Nov 25, 2008 · Wo Weihan was sentenced to death in May 2007 for 'spying' for Taiwan after a closed trial in Beijing. He lost his appeal on 29 February 2008.Missing: biography | Show results with:biography
[81]
Wo Weihan – taken before he could say his last goodbyes
Dec 3, 2008 · Wo Weihan, a 59-year-old medical scientist who was found guilty of spying for Taiwan, was executed in China on Friday.Missing: entrepreneur Nortel
[82]
Walter Owen Bentley | hrfoundation - Sir Henry Royce Foundation
Born: 16 September 1888, Hampstead, England. Died: 13 August 1971 (aged 82), Woking, England. Nationality: English. Occupation: Engineer.
[83]
Walter Owen Bentley | History and Heritage
Bentley Motors was founded by W.O. Bentley. The first car to bear his name pulled out of New Street Mews, London in 1919. From modest beginnings, the company ...
[84]
The Life of Walter Owen Bentley - Flying Spares
Apr 14, 2021 · Engineer; designer of aero engines, designer and racer of motor cars, founder of Bentley Motors Limited in Cricklewood near London on 18th January 1919.Missing: biography achievements
[85]
Heritage - BENTLEY NEWSROOM
In 1919 Walter Owen (W.O.) Bentley created a company with a simple objective: to build “a fast car, a good car, the best in its class”.
[86]
1919 EXP2 3-Litre BM8752 - BENTLEY NEWSROOM
” The Bentley 3 Litre drew on W.O. Bentley's pre-war competition experience, when he pioneered the use of aluminium pistons. Its 3 Litre monobloc engine ...
[87]
Bentley 3 Litre Tourer | Southward Car Museum
Twin spark and Twin Carb. 70hp, Top speed 80mph. 4 speed manual gearbox. Description: British automaker Bentley Motors Limited was founded in 1919 by W.O. ...
[88]
Bentley 3 and 4-1/2 Litre | The Online Automotive Marketplace
Sep 24, 2018 · Twin ML magnetos modulated two spark plugs per cylinder, and the standard fuel delivery system was a five-jet Smith-Bentley carburetor, while ...
[89]
1926 3 Litre Speed YN9097 - BENTLEY NEWSROOM
It stayed in production from 1921 to 1929 and won countless races, including the 24 Hours of Le Mans in 1924 and 1927.<|separator|>
[90]
W. O. Bentley – The Founder of Bentley - Rolls-Royce
In 1912, W. O. established his first company. Together with his brother H. M., he founded the Bentley and Bentley company which was specialised in selling the ...Early Life · The First Bentley Company · Personal Life
[91]
History and Heritage - Bentley Motors
Born in 1888 and the youngest of nine siblings, W.O. Bentley dismantles and rebuilds a bicycle at just nine years of age. But his career doesn't get underway ...
[92]
Walter O. Bentley - Automotive Hall of Fame
Walter O. Bentley. Inducted 1995. Developed the Bentley airplane engine, used by the Allied Forces in World War I.Missing: knighted death 1971
[93]
What Is a Work Order? | IBM
A work order is a document that includes all the details of maintenance tasks and outlines a process for completing those tasks.What is a work order? · Types of work orders
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What is a work order? Six steps for the perfect work order - Fiix
Feb 1, 2022 · A work order is a document providing information about a maintenance task and outlining a process for completing that task.
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What is a Work Order? Definition, Process, and How-To Guide - eMaint
Rating 4.6 (260) Sep 29, 2025 · A work order is a document that requests maintenance work, outlining the tasks, parts, and relevant assets needed to get the job done.Work Order Definition · Why Are Work Orders Important? · Work Order Best Practices
[96]
The Complete Guide to Manufacturing Work Order Management
Jan 27, 2025 · For example, a general work order might include tasks like assembling a batch of products, cleaning production lines, or updating equipment ...
[97]
A Comprehensive CMMS Work Order Management System - Accruent
Rating 4.5 (301) Maintenance Connection allows you to optimize your work order management processes, streamline your workflows, make cost-saving business decisions.
[98]
What Is a Work Order? - FMX
Sep 7, 2025 · A work order is a formal document outlining authorized work, used to initiate and manage tasks, and is a written directive for the work to be ...
[99]
6 Steps to Master The Work Order Process + Free Tips - Limble CMMS
May 30, 2025 · The six steps are: identify task, request work order, approve/create, assign, complete/close out, and review the work order.
[100]
Work Order Management Process: A Step-by-Step Guide | LLumin
Nov 7, 2023 · The work order process consists of several critical steps that guide maintenance and facility management activities. Each step is critical in ...The Work Order Management... · Steps in the Work Order Process<|separator|>
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How CMMS Supports Compliance with ISO 55000 Standards - LLumin
Mar 26, 2025 · Learn how CMMS helps achieve ISO 55000 compliance through asset lifecycle management, risk mitigation, audit trails, and data-driven ...
[102]
Understanding Your Mechanic's Repair Order - Autoweb
Jun 7, 2020 · A mechanic's repair order is a legal document that specifies the work that will be performed on your vehicle and the price that will be charged for that work.
[103]
A Quick Guide to Work Orders: Example & Template Included
Jul 10, 2023 · A work order is a document that describes how maintenance work will be performed. A work order should include a description of the maintenance activities and ...
[104]
[PDF] O&M Work Orders Training Manual - BIA.gov
A work order is a request for work, used for planning, tracking, and resource needs. It includes tasks, labor, materials, and assets worked on.Missing: definition | Show results with:definition
[105]
Understanding Write-Downs vs. Write-Offs in Accounting Practices
A write-down reduces an asset's value but keeps it on the books, while a write-off removes it completely when it's no longer recoverable. Businesses often face ...Missing: IFRS | Show results with:IFRS
[106]
Accounting for obsolete inventory - AccountingTools
Oct 7, 2025 · Inventory may become obsolete, and so must be removed from the inventory records. This is done via a direct write-off or the use of a reserve
[107]
What Is The Difference Between Direct Write Off & Allowance Method?
Jul 24, 2025 · Direct write-off records bad debt when uncollectible, while the allowance method estimates and uses an allowance account, following GAAP.
[108]
2.3 Inventory reserves - PwC Viewpoint
May 31, 2024 · Declines in inventory value due to age, obsolescence or seasonality are considered in the lower of cost or market analysis pursuant to ASC 330- ...
[109]
[PDF] IASB/FASB Board Meeting - IFRS Foundation
Feb 14, 2011 · The IASB/FASB meeting discussed the definition of 'write-off' for financial instruments, related to a joint document on impairment. The boards ...
[110]
4.5 Write-Offs and Recoveries | DART
The write-off guidance in ASC 326-20-35-8 and 35-8A stipulates that an entity is required to write off a financial asset when it is “deemed uncollectible.” That ...Missing: definition | Show results with:definition
[111]
[PDF] Section 166. B Deduction for Bad Debts - IRS
Section 166(a)(1) of the Internal Revenue Code allows a deduction for a debt that becomes worthless during the taxable year. In addition, ' 166(a)(2) permits a.
[112]
[PDF] Total $3
Total projected loan and securities losses in the US are $3.6 trillion, with $1.8 trillion borne by US banks/brokers.