What Is a Budget Variance? A budget variance is a periodic measure used by governments, corporations, or individuals to quantify the difference between budgeted and actual figures for a particular accounting category. A favorable budget variance refers to positive variances or gains; an unfavorable budget variance describes negative variance, indicating losses or shortfalls. Budget variances
What Is a Buffer Layer? The term buffer layer refers to insurance coverage that fills the gap between a primary insurance policy and excess protection. Buffer layers are used by insured parties to mitigate the costs associated with insurance payouts for large, complicated risks. Buffer layers are commonly used as liability coverage but can also
What Is the Buffett Rule? The “Buffett Rule” was part of the tax plan proposed by President Barack Obama in 2011. It was a fair share tax and got its name from billionaire investor Warren Buffett who famously stated that it was wrong that he pays a lower tax rate than his secretary. Key Takeaways
April is time to bring in the fall crops in the Southern Hemisphere. A few fruits such as apples, pears, and grapes are still on the trees and vines in Australia, New Zealand, South Africa, Argentina, and Uruguay. Many apples are harvested in April. The last of the warm season fruits and vegetables should be
Beets have a sweet, earthy taste. They can be eaten raw or cooked. If you bake or roast beets in their skins, you can enjoy that flavor at its most intense. How to Choose Beets Select beets that are firm with smooth skins and are heavy for their size. Avoid beets that are soft, flabby
Carrots can be served raw or cooked. The key to serving the best tasting carrots is to serve carrots that are not too small and not too large and to serve them as soon after harvest as possible. You can eat carrots raw whole or in sticks or grated in a salad. Carrots can be
Steamed turnip greens with beans Turnip greens can be steamed, sautéed, boiled, and prepared much like spinach. The tenderest of turnip greens are those harvested before the swollen root we call a turnip ever develops. Young greens will have the least bite. Grow turnip greens for harvest in the cool time of the year, in early
Belgian endive leaves with hummus, chickpeas, and black olives Belgian endive is commonly served raw added to winter salads or braised and served with a white sauce. Belgian endive can also be steamed, parboiled, and prepared in a gratin. The closely wrapped creamy white leaves of Belgian endive form a firm elongated, spear-shaped heart. The
Delicious salad with endive, halloumi cheese, and nectarines Curly endive and escarole are both chicories of the same species. These two slightly bitter-tasting leafy greens can be eaten raw in winter or spring salads or added to soups where their tastes become mild. Curly endive has narrow, finely cut, curly leaves. Escarole has smooth, rounded
Early spring has arrived in the Sonoma Valley and Northern California. The first taste of spring wherever you live is asparagus. When the first shoots of asparagus appear, you can be assured the ground has thawed and the temperatures are going up, even if every so slightly. This is the third week that asparagus has
