Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.

Secondly, it is unnecessary and impossible to classify the funds in the second layer whereas funds should be classified as stock fund, bond fund, hybrid fund and money market fund in the first layer.

Many kinds of chemicals were made from castor oil. There production techniques were summarized and classified according to the reactions of hydroxy, ester group and olefinic bond.