This Aviation lesson explores the liability of air traffic controllers when damage is caused under the direction of these federal employees.

This lesson guides the user through Minnesota Secondary Sources.

This lesson will teach you the sometimes confusing rules governing negotiation of instruments under Article 3 of the UCC. Among other things, you will learn what one needs to do to become a holder of an instrument, how instruments are negotiated, and what is necessary for an effective indorsement. If you are already familiar with this material, the lesson can be completed quickly, giving you a good pre-exam review and pointing out any weaknesses in your knowledge.

This lesson discusses the lower-of-cost-or-market rule that sometimes requires the book value of inventory to be reduced to its market value. Before taking this lesson, you should already be familiar with the basic accounting rules that govern inventory. Another lesson, Inventory and the Cost of Goods Sold, covers those basic concepts.

This lesson discusses the accounting treatment of inventory: how to value inventory on the balance sheet, inventory as an expense (the cost of goods sold), and different methods of determining the cost of goods sold.

This lesson discusses the different methods of calculating depreciation expense. Students who take this lesson should already be familiar with the basic concept of depreciation. If you are not, you should first take the companion lesson, An Introduction to Depreciation.

This lesson is an introduction to the basic concept of depreciation. It discusses depreciation as an expense, how to determine the cost, or basis, of an asset, and the balance sheet treatment of depreciable assets. It does not discuss the different methods of depreciation. That is dealt with in another lesson, Methods of Depreciation.

Bank debit cards (sometimes called bank cards or ATM cards) may look like credit cards, but they do not typically have the same features or provide the same protections against loss. Debit cards are associated with a checking (or savings) account owned by the customer. In this lesson we will look at issuance of debit cards, disclosure requirements, imposition of overdraft fees, and the handling of errors and losses on debit cards.

This lesson is designed to give a basic overview of secondary sources used in North Carolina legal research. Secondary resources are commentary on the law written by legal professionals or legal publishers. They are useful for finding background information and citations to primary resources, but it is important to remember that secondary resources are not the law.

This lesson will introduce you to important secondary sources for Oklahoma legal research and help you develop strategies for using secondary sources to research Oklahoma legal questions. This lesson is intended to supplement the CALI Lesson on Oklahoma primary sources. In addition to the important Oklahoma secondary sources covered in this lesson, researchers should also be aware of secondary resources that are not Oklahoma specific. For information on secondary resources generally, see the CALI Lesson "Introduction to Secondary Resources."