Chapter 4
Recognizing Revenue in Governmental Funds Questions for Review and Discussion
1. Basis of accounting refers to when transactions and events are recognized.
Measurement focus refers to what is being reported upon — that is, which assets and liabilities are being measured. Once one is selected, the other is automatically determined. What is reported upon (i.e., measurement focus) establishes when transactions and events are recognized (basis of accounting). For example, if net financial resources are focused upon, then revenues and expenditures would be recognized whenever there is an increase or decrease in net financial resources.
2. Per generally accepted practices of today, the measurement focus is on
“determination of financial position and changes in financial position (sources, uses, and balance of financial resources).” Governmental funds are accounted for on a modified accrual basis. Financial resources include current financial resources —cash, and other items that can be expected to be transformed into cash in the normal course of operations. The other items include investments and receivables but not fixed assets.
Current financial resources and the modified accrual basis of accounting is a compromise between a measurement focus and basis of accounting that would measure interperiod equity and one that would report upon budgetary compliance.
Interperiod equity can best be reported upon by focusing on all economic resources and using a full accrual basis of accounting. Budgetary compliance can be reported on satisfactorily by focusing on the same resources as does the budget of the individual government. However, all governments do not budget on the same basis, so statements on a budget basis would not be readily comparable.
3. An exchange transaction is one in which each party gives and receives consideration
of equal value. A nonexchange transaction is one in which one party gives or receives value without directly receiving or giving equivalent value in exchange.
4. The main categories of revenues per GASB Statement No. 33 are:
?Imposed nonexchange revenues. These are assessments imposed on individuals and business entities. The most prominent of these are property taxes and fines.
?Derived tax revenues. These are derived (i.e., result) from assessments on exchange transactions carried on by taxpayers. They include sales taxes (derived from sales transactions), and income and other taxes on earnings (derived from various income-producing commercial transactions).
?Government-mandated nonexchange transactions. These occur when a government at one level (e.g., the federal or a state government) provides resources to a government at another level (e.g., a local government or school district) and requires the recipient to use the resources for a specific purpose. For example, a state may grant funds to a county stipulating that the resources be used for road improvements.
?Voluntary nonexchange transactions. These result from legislative or contractual agreements entered into willingly by two or more parties. They include grants given by one government to another and contributions from individuals (e.g., gifts to public universities). Often the provider imposes eligibility requirements or restrictions as to how the funds may be used. These types of transactions are similar to the government-mandated nonexchange transactions, but differ in that the recipient government is not required to accept the funds and the accompanying requirements as to how they may be spent.
5. Revenues must be measurable and available to finance expenditures of the current
period. The nonexchange revenues of governments are intrinsically associated with expenditures; they are generated solely to meet expenditures. Therefore it is reasonable to recognize revenues only to the extent that they are available to cover the expenditures with which they are associated.
6. Property taxes should be recognized in the period for which the taxes are levied. In
the fund statements, the taxes must meet the additional criterion that they be “available.”
7. Sales taxes should be recognized in the period in which the underlying sales
transaction takes place. Sales taxes are “derived” from an underlying economic event — that event being the sales transaction. Hence it is appropriate to recognize revenue at the time of the event.
8. The problems associated with recognizing revenues from income taxes include:
?The tax is based on income of either a calendar year or a fiscal year elected by the taxpayer, but such year might not coincide w ith the government?s fiscal year;
?Taxpayers pay their taxes throughout the year based on estimates. Hence, the amount collected during a year may be more or less than the amount to which the government is actually entitled.
?Owing to the self-assessment process, taxes may be collected as the result of audits many years after the period to which they are applicable.
9. Reimbursement grants are payments that are intended to pay for specified
expenditures. Most typically the grantor reimburses the grantee for all or a portion of allowable costs. Entitlements, by contrast, are payments, usually from a higher level government, to which a state or local government is automatically entitled in an amount determined by a specified formula.
Because expenditure-driven grants are tied directly to specific expenditures, they should be recognized as revenues in the same period as the expenditures —i.e., when the grantee satisfies the eligibility requirements by incurring the allowable costs. Entitlements do not typically have any significant eligibility requirements.
Hence, they can be recognized as revenue as soon as the funds are available for expenditure. They may, however, have time requirements in that they must be spent in a specified period. If so, recognition should take place in the period or periods when resources are required to be used or when use may begin.
10. The city could recognize the revenue as soon as it has made all eligibility
requirements — in this case none. Therefore, in its government-wide statements it can recognize revenue upon receipt of the pledge. However, in its fund statements, the donation cannot be recognized as revenue until it is available for expenditure —
i.e., when the cash is received.
11. Pass-through grants are awards that a government must either transfer to, or spend
on behalf of, a third party recipient. A grant recipient should report a pass-through grant as both a revenue and an expenditure as long as the government serves as more than a cash conduit — that is, if it does more than merely transmit grantor-supplied moneys without having “administrative involvement.” Administrative involvement may be indicated either by selecting recipients or monitoring performance.
12. The situation described by the student arises because the fixed assets are not
recognized as assets in the governmental funds. Hence, the proceeds from the sale of scrap increases fund assets. In the business sector, fixed assets, although recognized on the balance sheet, are not necessarily reported at market values. Hence, if an asset were destroyed and sold (either as scrap or to an insurance company as part of a settlement) the entity could also report a gain. Neither businesses nor governmental funds record assets at amounts indicative of their economic values. In businesses they are recorded at historical cost, less depreciation; in governmental funds they are recorded at zero. In the context of the governmental model, the recognition of the increase in fund balance makes perfect sense.
13. The arguments would include the following:
?Fair value is more relevant for most decisions;
?Investments are held as cash substitutes and can readily be exchanged for cash.
In that sense the increases in value are “available;”
?Fair values are objective; price quotes are readily available for most types of securities;
?The performance of investment managers, and their employer governments, is measured by total return — dividends, interest, and changes in fair values.
Exercises
EX 4-1
1. d
2. a
3. b
4. c
5. c
6. d
7. b
8. b
9. a
10.a
EX 4-2
1. e
2.m
3. e
4.h
5.h
6.j
7. f
8. c
9.p
10.p
EX 4-3
1.
2011
(a)
Property taxes receivable $170,000,000
Allowance for uncollectible taxes $ 1,700,000 Deferred property taxes 168,300,000 To record 2011 tax levy and defer revenue prior to payment due date
(b)
Cash $120,000,000
Property taxes receivable $120,000,000 To record the collection of cash
Deferred property taxes $120,000,000
Property tax revenues $120,000,000 To recognize revenue on the taxes collected subsequent to due date
(c)
Cash $ 45,000,000
Property taxes receivable $ 45,000,000 To record collection of property taxes in January and February
Deferred property taxes $ 45,000,000
Property tax revenues $ 45,000,000 To recognize revenue on the taxes collected in January and February 2008
Property taxes receivable—delinquent $ 5,000,000
Property taxes receivable $ 5,000,000 To reclassify 2011 taxes as delinquent
2012
(d)
Property taxes receivable $190,000,000
Allowance for uncollectible taxes $ 2,090,000 Deferred property taxes 187,910,000 To record 2012 tax levy
(e)
Cash $164,400,000
Property taxes receivable $160,000,000 Property taxes receivable—delinquent 2,500,000 Property taxes collected in advance 1,900,000 To record taxes collected in 2012including those applicable to 2011 and 2013 as well as 2012
Deferred property taxes $162,500,000
Property tax revenues $162,500,000 To recognize revenue on the taxes applicable to 2011 and 2012
(f)
Allowance for uncollectible taxes $ 1,000,000
Property taxes receivable—delinquent $1,000,000 To write-off uncollectible taxes
2. In its government-wide, full accrual statements, the county would recognize as
revenue the full amount of the tax levy (less the estimated allowance for
uncollectible taxes) in the year of the tax levy. The county would not have to distinguish between taxes collected in the first 60 days of the following year and those expected to be collected thereafter.
EX 4-4
1.
2011
No entry is necessary. The city has not fulfilled the eligibility requirements and has no claim to the grant.
2012
Expenditures $ 30,000
Cash $ 30,000 To record grant-related expenditures
Grants receivable $ 10,000
Cash $ 20,000
Grant revenue $30,000 To recognize revenue from grants (on the basis of expenditures)
2013
Expenditures $120,000
Cash $120,000 To record grant-related expenditures
Cash $130,000
Grant revenue $120,000 Grants receivable 10,000 To recognize revenue from grants (on the basis of expenditures) and collection of amounts from current and past year expenditures
2. The city would recognize the same amount of revenue in each of the three years as it
did in the entries above — i.e., $0 in 2011, $30,000 in 2012 and $120,000 in 2013.
Reimbursement grants are “expenditure driven.” As long as the funds are “available,” revenue should be recognized in the same period as the expenditures. 3. Unrestricted grants may be recognized in the period the award is announced, as long
as the resources are available for expenditure in that period. Thus, the entire $150,000 may be recognized as revenue in 2011.
EX 4-5
a. Modified accrual basis
(1)
Cash $20,000,000
Proceeds from borrowing $20,000,000
To record the issuance of bonds (capital projects fund)
(2)
Expenditure (Building) $20,000,000
Cash $20,000,000
To record the acquisition of a building (capital projects fund)
(3)
No entry required. Depreciation is not recognized in fund statements that are on a modified accrual basis.
(4)
Operating transfer-out to debt service fund $2,060,000
Cash $2,060,000
To record the transfer from the general fund to the debt service fund (journal entry made in the general fund)
Cash $2,060,000
Operating transfer-in from the general fund $2,060,000
To record the transfer from the general fund to the debt service fund (journal entry made in the debt service fund)
(5)
Expenditure — principal $2,000,000
Expenditure — interest 60,000
Cash $2,060,000
To record the payment of principal and interest (journal entry made in the debt service fund)
(6)
Cash $5,000,000
Proceeds from sale of land $5,000,000
To record the sale of land (journal entry made in the general fund)
b. Full accrual basis
(1)
Cash $20,000,000
Bonds payable $20,000,000
To record the issuance of bonds
(2)
Building $20,000,000
Cash $20,000,000
To record the acquisition of a building
(3)
Depreciation expense $300,000
Accumulated depreciation — vehicles $300,000
To record depreciation on vehicles
(4)
No entry is required to record a transfer from one fund to another in as much as government-wide statements are consolidated statements and hence the effect of interfund transactions is eliminated.
(5)
Bond Interest expense $ 60,000
Bond payable 2,000,000
Cash $2,060,000
To record the payment of bond interest and principal
(6)
Cash $5,000,000
Land $4,000,000
Gain on sale of land 1,000,000
To record the sale of land
c. The two types of statements have different objectives. The government-wide
statements present a picture of the government as a whole; the fund statements show the government as a collection of separate funds. The government-wide statements, which are on a full accrual basis, better measure the extent to which the government achieved interperiod equity. The fund statements, by contrast (which may be on
either a modified or full accrual basis, depending on whether they are of a
governmental, proprietary or fiduciary type) are more closely tied to the objective of reporting on budgetary compliance.
EX 4-6
1.
Land to be used as a park
No entry necessary. Capital assets are not recognized in governmental funds.
Land to be sold
Land held for sale $3.0
Revenue from donations $3.0
To record the donation of the land (The land was sold within the
availability period and hence the contribution can be recognized as
revenue
Cash $3.0
Land held for sale $3.0
To record the sale of the land (This entry would be made the following year upon sale of the land.)
2. Capital assets are not generally recorded in governmental funds inasmuch as the
measurement focus of these funds is on net financial resources. However, owing to the intent of the county, the land held for sale has the characteristics of an investment rather than a capital asset. Therefore it should be accounted for as an investment and recorded in a governmental fund (as long as it were sold by the time the financial statements are issued).
3. In the county?s government-wide statements, both parcels of land would be recorded
as assets and correspondingly both gifts would be recognized as revenue.
4. If the land were not sold by the time the financial statements were issued then it
would not be shown as an asset on the funds statement balance sheet or reflected as revenue on the funds statement of revenues and expenditures. It would, however, be shown on the government-wide statement of net assets as an asset (reported at estimated market value) and reflected on the government-wide statement of activities as revenue from donations
EX 4-7
1. State’s entry for 2011
Taxes receivable $550
Sales tax revenues $550 To record sales taxes for 2011 (the entire amount, inasmuch as the taxes were remitted within 15 days of the close of the year and thus were “available”). The taxes collected in February were applicable to 2008 and thus are given no recognition on the 2007 statements.
2. City’s entry for 2011
Taxes receivable $ 55
Sales tax revenues $ 55 To record sales taxes for 2011. The city would recognize the entire amount of its share of taxes inasmuch as the taxes would be received in time to satisfy the “available” criterion.
3. The city would not recognize any revenue inasmuch as the taxes would not be
received in time to satisfy the “available” criterion (assuming a 60-day cut-off). If, by the time it prepared its 2011 financial statements, it could estimate the amount to be received then it should make the following entry:
Taxes receivable $ 55
Deferred sales tax revenues $ 55 To record sales taxes of 2011 to be recognized as revenue in 2012
In its government-wide statements, the city could recognize the $55 million as revenue of 2012. It would not matter when the taxes would be collected.
EX 4-8
1. Fines can be recognized when the government has an enforceable legal claim (in this
example on September 15) or when cash is collected. Thus
Cash $45,000
Revenue from fines $45,000 To recognize cash collected from parking fines
2. There would be no difference in the government-wide statements. The maximum
revenue that can be recognized is the amount collected, since the protest period has not yet expired.
EX 4-9
Road repair grant
Cash $200,000
Grant revenue $200,000 To record grant revenue. Even though the grant must be used for a special purpose (and hence should be recorded in a special revenue fund), the town can recognize revenue at the time the grant is awarded.
Reimbursement grant
Road repair expenditures $150,000
Cash $150,000 To record road repair expenditures
Cash $150,000
Grant revenue $150,000 To record grant revenue. The town can recognize revenue only for the amount it is eligible to receive — the amount of allowable expenditures.
Entitlement grant
Cash $200,000
Deferred revenue $200,000 To record grant revenue. The grant is subject to a time requirement and hence the town cannot recognize revenue until that requirement is satisfied — i.e., in 2013.
Continuing Problem
City of Austin FY 08
1. Per the government-wide statement of activities, the largest single source of
revenues in 2008 was from electricity (a business-type activity) — gross just over $1,217 million from charges for services and $10.8 million from capital grants, net $157.543 million. The second largest was from another business-type activity, water —$181.515 million and $35.139 million, respectively, from charges for services. (p. 18)
2. Of the governmental activities, urban growth management had the greatest amount
of identifiable revenues —$43.840 million in charges for services and $32.921 million in operating grants and contributions (p. 18).
3. Note 1c provides a general discussion of the measurement focus, basis of
accounting and financial statement presentation. The government-wide financial statements are reported using the flow of economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting.
This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual, i.e. both measurable and available. Revenues are considered available if they are collected within 60 days of year-end (p. 39).
4. Yes. The fund statements report deferred revenue (p. 20). The notes to the financial
statements do not explicitly indicate the nature of the deferred revenue. Typically, however, it relates to property taxes and other revenues which satisfy the criteria for revenue recognition with the exception that they were not yet “available.” (See the reconciliation of government-wide and fund financial statements (pps. 48-49).
5. As indicated in the schedule for Assessed Taxable Property Value by Class, the tax
rate is $0.4034 per $100 assessed value of property (p. 204).
6. As indicated in the schedule “Property Appr aised Value, Tax Value, Tax Rates, Tax
Levies, and Tax Collections,” which is included in the statistical section of the CAFR, in each of the last ten years the ratio of assessed value to market value is
85.81% (p. 203).
7. Per Note 6, The City?s property tax is levied each October 1 for all real and personal
property. Taxes are due by January 31 following the October 1 levy date.
Presumably, interest and payments begin to accrue on February 1 (p. 56).
8. Per the schedule, “Tax Revenue by source, Governmental funds,” which is included
in the statistical section, the three largest taxes are property tax, sales tax and franchise fees/gross receipts tax. Property taxes increased from 215,838 million to $277,886 million (28.75%), sales tax increased from $115.441million to $154.445
million (33.79%), and franchise taxes increased from $58.742million to $87.695 million (49.29%) (p. 198).
9. Yes. The city did generate revenue from fines. These were reported in the Statement
of Revenues, Expenditures and Changes in Fund Balances (p. 22) and also in the General Fund Schedule of Revenues—Budget and Actual-Budget Basis (p. 106).
They are not explicitly reported in the government-wide statements. However, since the fines would not fit into any of the general revenue categories of the statement of activities, they are most likely included in public safety “charges for services”
(p 18).
Problems
P 4-1
https://www.doczj.com/doc/7c17362687.html,ernmental fund: $300 million
Government-wide: $300 million
The grant is subject to a time restriction; the funds must be used in years 2012 through 2015. It is apparently not a reimbursement grant since the cash was received before any expenditures were incurred. Inasmuch as all eligibility requirements were apparently met by the time the grant was received and can be spent any time starting in 2012, the entire amount of revenue can be recognized in 2012.
https://www.doczj.com/doc/7c17362687.html,ernmental fund: $12,000
Government-wide: $12,000
Investments are marked to market in both fund and government-wide statements. https://www.doczj.com/doc/7c17362687.html,ernmental fund: $486 million
Government-wide: $494 million
The general rule is that revenue should be recognized in the period to which it is applicable. However, in the funds statements, it must also be available, which for property taxes means collected within 60 days after year-end.
https://www.doczj.com/doc/7c17362687.html,ernmental fund: $280 million
Government-wide: $280 million
Food stamps should be recognized as revenue when the stamps are distributed.
They would be accounted for in the same way in both governmental funds and government-wide statements.
https://www.doczj.com/doc/7c17362687.html,ernmental fund: $1,050,000
Government-wide: $1,050,000
The government could recognize as revenue the full amount of the gift, plus interest, even though the principal can never be spent. The gift would be reported in a permanent fund, which is a governmental fund.
https://www.doczj.com/doc/7c17362687.html,ernmental fund: $26 million
Government-wide: $26 million
On-behalf benefits must be recognized as revenue by the beneficiary government.
They would be accounted for the same way in both governmental funds and government-wide statements.
P. 4-2
1. Government mandated.
Grant receivable $20
Grant revenue $20 To record a state disability grant (At the time the award is announced the city had fulfilled all eligibility requirements. There are no time-requirements; the funds can be spent at any time. Hence revenue can be recognized as soon as the grant is announced. The transaction should be recorded, however, in a special revenue fund as the grant is subject to a purpose restriction.)
2. Derived tax.
Cash $40,000
Real estate transaction taxes receivable 20,000
Real estate transaction tax revenue $60,000 To record real estate transaction tax revenue (The tax should be recorded in the period in which the underlying transaction takes place, even if it is not collected in that period.)
3. Voluntary. No entry necessary. The grant is subject to a time requirement; it must
be spent in 2013. Until 2013, the city is ineligible for the grant.
4. Imposed.
Cash $450,000
Boat taxes receivable 190,000
Deferred tax revenue $640,000 To record 2013 boat taxes (The city has an enforceable legal claim to the tax in 2012 and should recognize the cash and receivables in that year. However, the taxes are applicable to 2013 and should be recognized as revenue in that year.)
5. Voluntary. No entry is necessary. The donation is contingent upon the death of the
donor and cannot be recognized until the contingency occurs.
6. Voluntary.
Law enforcement grants receivable $200,000
Grant revenue $200,000 To recognize revenue from a Justice Department grant (This is a reimbursement-type grant. The city is eligible for the funds only when it incurs allowable costs. It should therefore delay recognition of the grant until then.)
7. Voluntary.
Investments $10
Revenue from donations $10 To recognize revenue from the donation of an endowment gift (Since this gift is intended to provide an ongoing benefit, revenue can be recognized upon receipt. However, it should be accounted for in a permanent fund rather than the general fund.)
P. 4-3
1. Computation of tax rate (in thousands):
Total assessed value of property $900,000
Less: Exemptions (3 percent) 27,000
Net assessed value of property $873,000
Required tax levy before discount $ 22,500
Divided by yield after 2 percent discount .98
Required tax levy after discount $ 22,959
Tax rate = $22,959/$873,000 = 2.63 percent = 26.3 mils
2. Tax on resident with $300,000 home
Assessed value of home $300,000
Less exemptions 15,000
Net assessed value $285,000
Tax rate x .0263
Tax $ 7,496
3.
a. If the county tax rate were 8 mils, then the Blair resident would pay a tax of $2,400
(.008 x $300,000) whereas the Sussex resident would pay tax of only $1,920 (.008 x $300,000 x .8).
b. Governments “equalize” property tax assessments (i.e., assure that they are assessed
at a common percentage) to eliminate the inequities suggested by this problem.
P. 4-4
1.
a. Under the modified accrual basis, the city would recognize the following amount as
revenue for the fiscal year ending June 30, 2013:
Collections of June 2012 (reported as
year-end June 2012 deferred revenue) $ 100 Collections from July 2012 through June 2013 3,600 Collections in July and August 2013 (within 60 day period) 80
Total collections $3,780
Less: estimated refunds 30
Revenue to be recognized $3,750 Deferred revenue—property taxes $ 100
Cash 3,600
Taxes receivable 300
Allowance for refunds $ 30 Allowance for uncollectible taxes 70 Deferred revenue—property taxes 150 Revenue—property taxes 3,750 To summarize property tax activity for the fiscal year ending June 30, 2013
Notes:
The debit to deferred revenues represents the taxes collected, in advance, in June 2012. The credit to deferred revenues represents the taxes to be collected subsequent to August 2013 (i.e., subsequent to the 60-day availability period).
Taxes receivable represents the full amount of the tax balance outstanding as of June 30, 2013.
b. Under the full accrual basis the city would recognize as revenue all taxes levied (less
anticipated uncollectible taxes and refunds), irrespective of when they were expected to be collected. Hence the amount to be recognized would be $3,750 (per above) plus the $150 to be collected subsequent to August 2013 — $3,900. Deferred revenue—property taxes $ 100
Cash 3,600
Taxes receivable 300
Allowance for refunds $ 30 Allowance for uncollectible taxes 70 Revenue—property taxes 3,900 To summarize property tax activity for the fiscal year ending June 30, 2013
2. On a full accrual basis the financial statements would report $150 more in revenues
and $150 less in deferred tax revenues —hence $150 more in fund balance (net assets).
3. If in fiscal 2014 and subsequent years, there were no changes in either the tax levy
or the pattern of collections, there would be no difference in tax revenues. Under the modified accrual basis, the taxes collected between September 2013 and June 2014 would be recognized as revenues of fiscal year 2014 whereas those collected between September 2014 and June 2015 would be deferred. On a full accrual basis the taxes collected between September 20139 and June 2014 would have already been recognized as revenues of fiscal year 2013 but those collected between September 2014 and June 2015 would now be recognized as revenues of fiscal year 2014. The full accrual statement of net assets, however, would continue to report $150 less in deferred revenues and $150 more in net assets.
P. 4-5
1. State?s sales tax activity
a. Modified accrual basis
Sales taxes receivable $240
Sales tax revenue $240 To recognize revenue from sales taxes
b. Full accrual basis
Sales taxes receivable $240
Sales tax revenue $240 To recognize revenue from sales taxes
In this example, there is no difference between the two bases. The taxes will be collected within 15 days —well within the “available” cut-off date.
Note: That the state is a “pass-through”for the County’s share of taxes. It should also properly account for the $60M that it collected on behalf of the counties in an Agency fund
2. County?s sales tax activity
a. Modified accrual basis
Sales taxes receivable $60
Sales tax revenue $60 To recognize revenue from sales taxes
The criteria for revenue recognition are unaffected by whether the state or the county initially collects the taxes as long as (under the modified accrual basis) they will be available for expenditure in the current year.
b. Full accrual basis
Sales taxes receivable $60
Sales tax revenue $60 To recognize revenue from sales taxes
3. It could be argued that sales taxes should not be recognized until the date at which
the merchant is required to remit the taxes to the government. Until that date, the tax is not measurable by the government and the government is not legally entitled to the funds.
Current standards (Statement No. 33) place greater emphasis upon economic substance than legal form. They are based on the principle that the sales taxes are derived from the underlying sale transaction and should therefore be recognized at the time of sale.
P. 4-6
1.
Expenditures related to grants $2,700,000
Cash $2,700,000 To record expenditures related to grants ($300,000 per month for the nine-month period beginning January 1, 2012 and ending September 30, 2012)
Cash $2,100,000
Grants receivable 600,000
Grant revenues $2,700,000 To record grant revenues[Cash receipts of $300,000 per month for the seven months March 2012 through September 2012 (which reimbursed costs incurred from January 2012 through July 2012) plus receivables for costs incurred in August and September 2012. No recognition is given to the portion of the grant for costs expected to be incurred in the fiscal year ending September 30, 2013, since the county has not yet satisfied its eligibility requirements.]
2. Under the modified accrual basis, that which underlies fund financial statements,
resources must be measurable and available to meet current year obligations if they are to be recognized as revenues. In this example, the resources are to be received more than 60 days after the close of the year — beyond the point usually established to determine whether resources are “available.” Reimbursement type grants should be recognized as revenue in the period that the allowable costs are incurred.
Therefore, since the related expenditures were recorded in the fiscal year ending September 30, 2012, it would seem appropriate that the revenues also be recorded in that year.
P. 4-7
1.
Cash $36,000
Revenue from license fees $36,000 To record license fees
2. The license fees in this example are more in the nature of nonexchange revenues.
The two parties to the transaction (the government and the licensee) do not engage in an exchange of goods, services or cash of equal value and the exchange is less than voluntary on the part of the licensee. Nevertheless the GASB has stated that license fees should be accounted for as if they were exchange transactions.
3. It can easily be contended that, consistent with the accrual basis of accounting, the
license fees should be recognized as revenue over the period covered. Current
GASB standards state, however, that “the vast multitude of miscellaneous exchange revenues are best recognized when cash is received.”
P. 4-8
1.
Expenditures $1,400,000
Cash $1,400,000 To record job opportunity program expenditures
Cash $ 500,000
Grants receivable 60,000
Grant revenue $ 560,000 To recognize revenue on the job opportunity grant based on expenditures (40% of $1,400,000)
Expenditures $550,000
Cash $550,000 To record day-care program expenditures
Cash $600,000
Grant revenue $600,000 To recognize revenue on the day-care program grant
2. The first grant is clearly a reimbursement grant. Hence revenue should be
recognized as expenditures are incurred. The second grant, however, is unrelated to expenditures. Even though the grant is intended to cover two years, the city is not obligated to spend it over that period. Moreover, while the grant is restricted to day-care expenditures, it is not a reimbursement grant. It can be used to cover any costs.
There are no constraining time requirements and therefore the grant can be recognized in the year awarded.
P. 4-9
1. Per GASB Statement No. 24, “as a general rule, cash pass-through grants should be
recognized as revenue and expenditures or expenses in governmental, proprietary, or trust funds.” Only in those “infrequent cases” in which the government serves as only a “cash conduit,” may pass-through grants be reported in an agency fund. A government serves as a “cash conduit,” according to the GASB, if it “merely transmits grantor-supplied moneys without having …administrative involvement?.”
“Administrative involvement” would be indicated if the government selected the secondary recipients of the funds (even based upon grantor-established criteria) or monitored compliance with grant requirements.
一、呼吸机参数的设置和调节 1、呼吸频率：8-18次/分，一般为12次/分。COPD及ARDS者例外。 2、潮气量：8-15ml/kg体重，根据临床及血气分析结果适当调整。 3、吸/呼比：一般将吸气时间定在1，吸/呼比以1：2-2.5为宜，限制性疾病为 1：1-1.5，心功能不全为1：1.5，ARDS则以1.5-2：1为宜（此时为反比呼吸，以呼气时间定为1）。 4、吸气流速（Flow）:成人一般为30-70ml/min。安静、入睡时可降低流速；发热、烦躁、抽搐等情况时要提高流速。 5、吸入氧浓度（FiO2）：长时间吸氧一般不超过50%-60%。 6、触发灵敏度的调节：通常为0.098-0.294kPa(1-3cmH2O),根据病人自主吸气力量大小调整。流量触发者为3-6L/min。 7、吸气暂停时间：一般为0-0.6s，不超过1s。 8、PEEP的调节：当FiO2>60%,PaO2<8.00kPa(60cmH2O)时应加PEEP。临床上常用PEEP值为0.29-1.18kPa(3-12 cmH2O),很少超过1.47kPa(15 cmH2O). 9、报警参数的调节：不同的呼吸机报警参数不同，根据既要安全，又要安静的原则调节。压力报警：主要用于对病人气道压力的监测，一般情况下，高压限设定在正常气道高压（峰压）上0.49-0.98 kPa(5-10 cmH2O),低压下限设定在能保持吸气的最低压力水平。FiO2：一般可高于或低于实际设置FiO2的10%-20%.潮气量：高水平报警设置与所设置TV和MV相同；低水平报警限以能维持病人生命的最低TV、MV水平为准。PEEP或CPAP报警：一般以所应用PEEP或CPAP水平为准。 二、呼吸机各种报警的意义和处理 1、气道高压high airway pressure： （1）原因：病人气道不通畅（呼吸对抗）、气管插管过深插入右支气气管、气管套管滑入皮下、人机对抗、咳嗽、肺顺应性低（ARDS、肺水肿、肺纤维化）、限制性通气障碍（腹胀、气胸、纵隔气肿、胸腔积液） （2）处理：听诊肺部呼吸音是否存在不对称、痰鸣音、呼吸音低；吸痰；拍胸片排除异常情况；检查气管套管位置；检查管道通畅度；适当调整呼吸机同步性；使用递减呼吸机同步性；使用递减流速波形；改用压控模式；使用支气管扩张剂；使用镇静剂。 2、气道低压Low airway pressure 原因：管道漏气、插管滑出、呼吸机参数设置不当 处理：检查漏气情况；增加峰值流速或改压力控制模式；如自主呼吸好，改PSV模式；增加潮气量；适当调整报警设置。 3、低潮气量Low tidal volume（通气不足）： （1）原因 *低吸气潮气量：潮气量设置过低、报警设置过高、自主呼吸模式下病人吸气力量较弱、模式设置不当、气量传感器故障。 *低呼气潮气量：管道漏气、其余同上。 （2）处理：检查管路以明确是否漏气；如病人吸气力量不足可增加PSV压力或改A/C模式；根据病人体重设置合适的报警范围；用模拟肺检查呼吸机送气情况；用潮气量表监测送气潮气量以判断呼吸机潮气量传感器是否准确。 4、低分钟通气量Low minute volume（通气不足） （1）原因：潮气量设置过低、通气频率设置过低、报警设置过高、自主呼吸模式下病人通气不足、管道漏气。 （2）处理：排除管道漏气；增加辅助通气参数；如自主呼吸频率不快可用MMV模式并设置合适的每分钟通气量；适当调整报警范围。
提升宏ACC800的调试电机自整定（快速调试步骤） 1，上电。 参数是否恢复出厂值。99.3为YES 启动数据的输入 ●按PAR键选择语言。99.1为ENGLISH ●选择应用宏。99.2为CRANE ●选择电机控制模式99.4 DTC（直接转矩） ●选择额定电压99.5 V ●选择额定电流99.6 A ●选择额定频率99.7 HZ ●选择电机额定转速99.8 转/分 ●选择电机额定功率99.9 KW 3，进入电机的辨识励磁运行99.10 一般选择ID MAGN（电机不会旋转）即可。 STANDARD（标准模式，电机旋转）电机必须与设备脱离。 REDUCED（简化辨识模式，电机旋转）电机不与设备脱离。 选择辨识模式后，出现“警告”WARNING 标志 按启动键开始电机辨识运行。电机辨识期间按停止键随时停止运行。 电机完成辨识后，按RESET键进入实际信号显示模式。(电机选择 STANDARD时传动必须处于Local模式) 二、参数的设置。 1，参数10.1设置为DI1 制动应答数字输入。图纸上没有则选内部应答。 2，参数10.2设置为零位数字输入不设置NOT SEL
3，参数10.3设置为减速运行数字输入不设置NOT SEL 4，参数10.4设置为快速停车数字输入不设置NOT SEL 5，参数10.5 设置为上电应答数字输入不设置NOT SEL 6，参数10.6设置为同步请求数字输入不设置NOT SEL 7，参数10.7 设置为斩波器故障数字输入不设置NOT SEL 8，参数10.8 设置为第二档速度数字输入设置为EXT DI1.1 9，参数10.9设置为第三档速度数字输入设置为EXT DI1.2 10，参数10.10设置为第四档速度数字输入设置为EXT DI1.3 11，参数10.11—参数10.15和参数10.17，10.18 不设置NOT SEL 12，参数10.16 设置为故障复位数字输入图纸上是多少则为多少13，参数组13为模拟输入信号。不用设置。 14，参数14.1继电器输出1的信息设置为BRAKE LIFT 制动器信号 15，参数14.2继电器输出2的信息设置为FAULT 故障信号故障时继电器吸合，上电时故障继电器释放。 16，参数14.3继电器输出3的信息设置为WATCHDOG-N 17，参数组15 为模拟输出信号。不用设置。 18，参数组16 为密码设置信号。不用设置 19，参数组20 设置极限值。 参数20.1运行范围最小速度 参数20.2运行范围最大速度 参数20.3最大输出电流 参数20.4最大正输出转矩 参数20.5最大负输出转矩
呼吸机参数设置 一、呼吸机参数的设置和调节 1、呼吸频率:8-18次/分，一般为12次/分。COPD及ARDS者例外。 2、潮气量:8-15ml/kg体重，根据临床及血气分析结果适当调整。 3、吸/呼比:一般将吸气时间定在1，吸/呼比以1:2-2.5为宜，限制性疾病为 1:1-1.5，心功能不全为1:1.5，ARDS则以1.5-2:1为宜(此时为反比呼吸，以呼气时间定为1)。 4、吸气流速(Flow):成人一般为30-70ml/min。安静、入睡时可降低流速;发热、烦躁、抽搐等情况时要提高流速。 5、吸入氧浓度(FiO2):长时间吸氧一般不超过50%-60%。 6、触发灵敏度的调节:通常为0.098-0.294kPa(1-3cmH2O),根据病人自主吸气力量大小调整。流量触发者为3-6L/min。 7、吸气暂停时间:一般为0-0.6s，不超过1s。 8、PEEP的调节:当FiO2>60%,PaO2<8.00kPa(60cmH2O)时应加PEEP。临床上常用PEEP值为0.29-1.18kPa(3-12 cmH2O),很少超过1.47kPa(15 cmH2O). 9、报警参数的调节:不同的呼吸机报警参数不同，根据既要安全，又要安静的原则调节。压力报警:主要用于对病人气道压力的监测，一般情况下，高压限设定在正常气道高压(峰压)上0.49-0.98 kPa(5-10 cmH2O),低压下限设定在能保持吸气的最低压力水平。FiO2:一般可高于或低于实际设置FiO2的10%-20%.潮气量:高水平报警设置与所设置TV和MV相同;低水平报警限以能维持病人生命的最低TV、MV水平为准。PEEP或CPAP报警:一般以所应用PEEP或CPAP水平为准。 二、呼吸机各种报警的意义和处理 1、气道高压high airway pressure:
ACC800参数 组10数字输入 10.1 brake ackn sel 制动应答数字输入可使用internal ack (内部应答) 10.2 zero pos sel 零位数字输入（stand alone） 10.3 slowdown-n slowdown数字输入 10.4 fast stop-n sel 快速停车数字输入（stand alone） 10.5 power on axkn sel 上电应答数字输入，用于由单独的24vdc电源给控制单元供电时，该信号连主接触器的辅助触点（NO）上 10.6 sync sel 同步请求数字输入用于使位置计数器同步10.7 chopper flt-n sel 斩波器故障数字输入，用于指示斩波器单元故障，它接至斩波器故障触点（NO）上 10.8 step ref2 sel 分级给定数字输入（stand alone），用于采用分级操作杆或分级遥控时 10.9 step ref3 sel 分级给定数字输入（stand alone） 10.10 step ref4 sel 分级给定数字输入（stand alone） 10.11 high speed sel 高速到达数字输入（stand alone），允许使用功率优化速度给定 10.12 snag load-n sel 负载异常数字输入，用于field bus 模式下，仅在起重传动时激活传动fast stop 2 10.13 accelerate sel 加速数字输入（stand alone）用于电动电
位器控制时的输入选择 10.14 fb stoplim sel field bus限位停车数字输入，再fieldbus 模式和stand alone fb 操作杆模式下，信号stoplim a和b的输入选择 10.15 elshaft on sel 电气轴控激活数字输入 10.16 fault reset sel 故障复位数字输入，如果选择not sel ,故障复位由控制盘执行。如果选择了一个数字输入，故障复位由外部开关执行 10.17 user macro chsrce 将参数恢复为用户宏的设定值 10.18 external fault 外部故障输入 组14继电器输出 14.1 relay ro1 output 继电器输出1的内容 Not used Ready 处于启动准备状态 Running速度和转矩调节器工作，已经启动 Fault Fault-n当上电时继电器吸合，而发生故障跳闸时释放 Control loc控制地，control loc=false表明处于本地控制模式Brake lift 控制机械制动 W atchdog-n User1 or2 指示出调有了用户宏1（=0）或2（=1） Reverse
呼吸机参数设置与调节 无论何种通气模式均需对吸气触发、吸气控制、吸呼切换这三个关键环节进行参数设置。 1 触发参数设定与调节 此类参数的作用在于决定呼吸机何时向患者送气。按触发信号的来源可分为由呼吸机触发和病人触发。 1．1 呼吸机触发一般是指时间触发，参数为呼吸频率(f)。呼吸机按照预设的呼吸频率定时给病人送气。此种触发方式多用于病人自主呼吸较弱或无自主呼吸时，如昏迷状态、全麻术后恢复期病人等。呼吸频率在成人通常设为12一20次／min，取决于欲达到的理想每分通气量和PaCO 目标值。 1．2 病人触发此种触发方式需要病人存在自主呼吸，触发信号为患者吸气动作导致的管路内流速或压力的变化。这种变化在呼吸机上体现为触发灵敏度(t rigger sensitivity)，相应的有流速触发灵敏度和压力触发灵敏度，流速触发灵敏度通常设为3—5L／min，压力触发灵敏度通常设为-0.5～-2cmH2O。现在大多采用的是流速触发。 上述两种触发方式可以单独使用，亦可联合应用。相对应于自主呼吸由无到有的过程，触发方式一般是从呼吸机触发向患者触发逐渐过渡的。 2 控制参数的设定与调节 此类参数的作用在于呼吸机怎样按照预设的目标向病人送气。按照控制目标可分为容量控制和压力控制。 2．1 容量控制是指呼吸机以一个预设的潮气量(Vt)为目标送气。这一潮气量通常可按照6—8ml／kg来计算，需注意达到预设潮气量时气道压力不可过
高，以防气压伤。此控制方式下还需要设置吸气峰流速(peak flow)、气体的流速波形、吸气时间(Ti)。 吸气峰流速一般情况下以使气流满足患者吸气努力为目标，成人通常设为4 0—80L／min。吸气时间通常设为0.8—1.2秒。流速与送气时间的积分即为潮气量，所以潮气量设定后吸气峰流速与吸气时问只需设定其一。流速波形通常选用方波和减速波。减速波因与正常吸气时的正弦波较接近，比较符合生理状态，而较多采用。 2．2 压力控制呼吸机以一个预设的吸气压力(in．spiratory pressure)为目标送气。此压力目标通常设为35cmH2O以下，以达到合适的潮气量且防止肺内压过高。还需要设置吸气触发后达到目标压力所需的时间，这一参数在有些呼吸机上为压力上升时间(risetime)，通常设为0.05—0.1秒，在有些呼吸机上为压力上升的斜率(ramp)，通常设为75％左右，一般以使吸气流速晗好满足患者吸气努力为目标。 3 切换参数的设定与调节 此类参数的作用是决定吸气向呼气转换的时机，可分为时间切换、流速切换两种方式。 3．1 时间切换在呼吸频率确定后，吸呼比(I：E)或吸气时间决定了吸气向呼气切换的时间点。吸呼比通常设为1：2～1：1．5。 3．2 流速切换是以吸气流速的下降到峰流速的某一百分比值或某一绝对值作为切换信号，呼吸机上一般称为“呼气触发灵敏度”，在一些呼吸机上是可以调节的，通常设为25％左右或3—5L／min。 4 吸氧浓度(FiO：)的设定与调节吸入气体氧浓度指呼吸机送入气体中氧气所占的百分比，此参数的调节以能维持患者的血氧饱和度正常为目的。机械通
电动机知识 变频器容量问题如何解决 由于变频器的开关器件是大功率的晶体管，其过流能力比晶闸管小，所以其容量选择正确与否直接与其使用安全有关。与电动机的功率和负载相匹配。相同容量的变频器驱动电动机的能力因电动机所带负载性质的不同而不同，相同功率的电动机，因负载性质不同所需的变频器的容量也不相同。其中平方转矩负载(风机)所需的变频器的容量较恒转矩负载的低。通常情况下变频器已直接地给出了适合驱动电动机的额定功率或其视在功率，在化工行业对于风机、水泵这类平方转矩负载，可按电动机功率来选择相应的变频器。而在下列情况下还必须增大变频器的容量：①电动机短时间起动机械惯量较大的负载; ②要求电动机频繁进行加、减速; ③在希望的加减速时间内，电机最大电流大于变频器的过载容量(当l min内达1.5倍额定电流时)。上述情况下不能简单地按电动机功率来选配变频器。轻载的电动机不可随意配小容量变频器。电动机大马拉小车，功率输出不足，电动机虽然允许配接比电动机标称功率略小的变频器，但是电动机的容量越大，其电感越小，由谐波引起的脉动电流分量将增大。所以当异步电动机的负荷较小希望采用容量小一点的变频器时，一方面要考虑到大容量电动机的空载电流较大，一旦加载后总的负荷电流是否超过变频器的额定电流，另一方面就是必须注意到上述脉动电流将会增大的情况。变频器V/f图形的正确选定。对于50Hz，380V 的交流异步电动机，在实际运行当中应按实际需要和电动机允许的工作范围去选择合适的Vif图形。在化工行业，变频器主要用于泵类的调速，因此，选择Vif图形时，通常应满足在额定电压在380V时，输出频率和最大输出频率均为50Hz这一条
呼吸机参数设定和护理 一、机械通气参数 1.潮气量（VT）：6-8ml/kg； 2.吸气时间（T）：0.8~1.2s； 3.吸呼比（I/E）：1/1.5-2； 4.峰值流速（PEF）：20-40L/min； 5.呼吸频率（f）：12~20次/min； 6.压力支持（PS）：7~20cmH2O； 7.呼气末正压（PEEP）：2~15cmH2O； 8.氧浓度（FiO2）：<50-60%可长期应用 9.触发灵敏度-0.5—2厘米水柱或1-3L/Min。1，2，3，4为决定一次呼吸特点的基本参数。 二、机械通气方式的选择
三、参数和模式的选择及计算 具体设定：初步考虑依据患者病情和血气分析 患者氧合状况：FiO2、PEEP 触发灵敏度：2厘米水柱；流量触发3L/MIN A/C模式：RR=12-16；VT=6-8；I/E=1:2 若患者自主呼吸恢复 SIMV RR=6-10 VT=6-8 I/E=1:3-5 +PS 12-20 患者情况进一步好转，应用PSV设定后备通气：20S呼吸暂停，RR=20，I/E=1:2，VT=6-8。 具体计算 依据病情选择适应病人的通气方式； 根据病人体重算出VT； 根据病情调节通气频率和触发灵敏度； 依据病情选择吸呼比或吸气时间； 调节峰流速到计算的潮气量； 依据病情调节PEEP或 CPAP和供氧浓度。 60公斤ARDS患者：VT420ml；呼吸频率20；触发灵敏度-1；It1.5s；I/E=1:1；选择峰流速到420ml；PEEEP10；FiO20.5；接通呼吸机通气。 60公斤COPD患者：VT480ml；呼吸频率12；触发灵敏度-1；It1.4s；
电动机知识 变频器选型时一些要注意的事项 1.负载类型和变频器的选择：变频器不是在任何情况下都能正常使用，因此用户有必要对负载、环境要求和变频器有更多了解,电动机所带动的负载不一样，对变频器的要求也不一样。 A:风机和水泵是最普通的负载：对变频器的要求最为简单，只要变频器容量等于电动机容量即可（空压机、深水泵、泥沙泵、快速变化的音乐喷泉需加大容量）。 B:起重机类负载：这类负载的特点是启动时冲击很大，因此要求变频器有一定余量。同时，在重物下放肘，会有能量回馈，因此要使用制动单元或采用共用母线方式。 C:不均行负载：有的负载有时轻，有时重，此时应按照重负载的情况来选择变频器容量，例如轧钢机机械、粉碎机械、搅拌机等。 D:大惯性负载：如离心机、冲床、水泥厂的旋转窑，此类负载惯性很大，因此启动时可能会振荡，电动机减速时有能量回馈。应该用容量稍大的变频器来加快启动，避免振荡。配合制动单元消除回馈电能。 2.长期低速动转，由于电机发热量较高，风扇冷却能力降低，因此必须采用加大减速比的方式或改用6级电机，使电机运转在较高频率附近。 3.变频器安装地点必需符合标准环境的要求，否则易引起故障或缩短使用寿命；变频器与驱动马达之间的距离一般不超过50米，若需更长的距离则需降低载波频率或增加输出电抗器选件才能正常运转。 〃如何选择变频器容量 〃变频器制动控制目的
〃农用电动机的选择与使用说明 〃变频器控制系统过电流故障诊断技术 〃变频器维修的相关经验（2） 〃变频器参数的设定 〃变频器自动、并联、比例运行及其注意事 〃变频器现场常见5种故障解决方法 〃变频器的正确选择 〃变频器参数正确预置设定 〃电动机的空载电流 〃变频器产生的传导干扰 〃Fujifilm变频器过流跳闸及原因分析 〃四象限矢量变频器的应用技术综述 〃变频器容量的选择 〃变频器电动机不转的原因分析 〃变频器使用过程中的参数调试 〃一种适用于变频器的电机热保护算法的研 〃正确使用变频器的注意事项 Domain:https://www.doczj.com/doc/7c17362687.html, 直流减速电机More:2saffa 〃变频器的其他功能有哪些？ 〃现代变频器的速度控制功能和振动影响 〃变频器在高炉卷扬系统中的应用选择问题 〃晶闸管电流型变频器电路形式 〃PLC管理变频器处理机械故障 〃变频器的应用及运行过程中的问题处理（ 〃西门子变频器440指令源及频率设定 〃通用变频器的基本结构功能 〃变频器的现场调试 〃FR-A240E变频器在方坯连铸机高效改造中
ACS800装置参数设置 (一)基本参数设置 10.01 EXT1 装置控制源选择 10.02 EXT2 装置控制源选择 10.03 电机方向定义 REQUEST/FORWARD/REVERSE 11.01 控制盘给定值类型选择REF1=RPM/REF2=% 11.02 EXT1/EXT2源选择 0＝EXT1,1=EXT2 11.03 EXT1 速度源选择 11.06 EXT2 速度源选择 14.01 DO1设置 14.02 DO2设置 14.03 DO3设置 16.04 故障复位源选择 21.09 停止方式设定 22.01 加速/减速源设定 22.02 ACCEL TIME 1设定 22.03 DECEL TIME 1设定 22.04 ACCEL TIME 2设定 22.05 DECEL TIME 2设定 22.06 ACC/DEC RAMP SHPE设定 22.07 急停时间设定 99.02宏选择 99.03恢复工厂设置 （二）实际应用一 （a）辨识参数设置 99.01 选择语言 99.02 选择宏 99.03 参数恢复出厂值 99.04 电机控制模式选择（DTC/SCALAR） 99.05 额定电压（见铭牌） 99.06 额定电流（见铭牌） 99.07 额定频率（见铭牌） 99.08 额定转速（见铭牌） 99.09 额定功率（见铭牌） 99.1O 电机辨识类型选择（ID MAGN/STANDARD/REDUCED） ID MAGN:不需辨识，首次启动电机零速下励磁20~60S计算电机模型 STANDARD：标准辨识（执行前先检查运转方向并去掉负载） REDUCED：简化辨识（适用于不能脱开负载，执行前先检查运转方向）99.11 设备名称 （b）保护参数设置 20.01 最小速度 20.02 最大速度 20.03 最大电流设定
呼吸机参数的设置和调节
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一、呼吸机参数的设置和调节 1、呼吸频率:８-18次/分，一般为1２次/分。COＰＤ及ARDＳ者例外。 2、潮气量：８-15ｍl／kｇ体重，根据临床及血气分析结果适当调整。 ３、吸/呼比:一般将吸气时间定在１,吸／呼比以1:2－2．5为宜，限制性疾病为１:1-１．5，心功能不全为１:1.5,ARDS则以1.５-2：1为宜(此时为反比呼吸,以呼气时间定为１)。 4、吸气流速(Flow）:成人一般为3０－7０ｍl／ｍｉn。安静、入睡时可降低流速；发热、烦躁、抽搐等情况时要提高流速。 5、吸入氧浓度（FiO２)：长时间吸氧一般不超过５0%-60%。 6、触发灵敏度的调节:通常为0.098-0.2９4kPa(１－3ｃmH2O）,根据病人自主吸气力量大小调整。流量触发者为3-6Ｌ／min。 7、吸气暂停时间：一般为0－0．6s,不超过1ｓ。 ８、ＰＥEP的调节：当FｉO２>６0％,PaO２<8.00kPa(60ｃmH2O)时应加PEEP。临床上常用PEＥＰ值为0.2９－１.18kPa(3-１2ｃmH2O)，很少超过１.４7kＰa(15 ｃmH２Ｏ). 9、报警参数的调节：不同的呼吸机报警参数不同,根据既要安全,又要安静的原则调节。压力报警:主要用于对病人气道压力的监测，一般情况下，高压限设定在正常气道高压（峰压）上0.49－0．98 ｋPa(５－１0 cmH2O),低压下限设定在能保持吸气的最低压力水平。ＦiO2：一般可高于或低于实际设置FｉＯ２的10%－2０%.潮气量：高水平报警设置与所设置ＴV 和MＶ相同;低水平报警限以能维持病人生命的最低ＴV、MV水平为准。PEEP或CPＡＰ报警：一般以所应用PEＥP或CＰＡＰ水平为准。 二、呼吸机各种报警的意义和处理 1、气道高压high airway ｐrｅｓsure： (１）原因：病人气道不通畅（呼吸对抗）、气管插管过深插入右支气气管、气管套管滑入皮下、人机对抗、咳嗽、肺顺应性低（ＡRDＳ、肺水肿、肺纤维化)、限制性通气障碍（腹胀、气胸、纵隔气肿、胸腔积液） (２）处理:听诊肺部呼吸音是否存在不对称、痰鸣音、呼吸音低；吸痰；拍胸片排除异常情况;检查气管套管位置；检查管道通畅度；适当调整呼吸机同步性;使用递减呼吸机同步性;使用递减流速波形；改用压控模式;使用支气管扩张剂;使用镇静剂。 2、气道低压Loｗaiｒway prｅssure 原因:管道漏气、插管滑出、呼吸机参数设置不当 处理：检查漏气情况；增加峰值流速或改压力控制模式；如自主呼吸好，改ＰＳV模式；增加潮气量;适当调整报警设置。 3、低潮气量Low tiｄal volume（通气不足)： （1）原因 ＊低吸气潮气量:潮气量设置过低、报警设置过高、自主呼吸模式下病人吸气力量较弱、模式设置不当、气量传感器故障。 *低呼气潮气量：管道漏气、其余同上。 （2）处理:检查管路以明确是否漏气；如病人吸气力量不足可增加PSV压力或改A/C模式;根据病人体重设置合适的报警范围;用模拟肺检查呼吸机送气情况；用潮气量表监测送气潮气量以判断呼吸机潮气量传感器是否准确。 ４、低分钟通气量Loｗmｉnuｔe vｏlumｅ（通气不足） （1）原因：潮气量设置过低、通气频率设置过低、报警设置过高、自主呼吸模式下病人通气不足、管道漏气。 （2)处理:排除管道漏气;增加辅助通气参数；如自主呼吸频率不快可用MMV模式并设置合适的每分钟通气量;适当调整报警范围。
二、呼吸机（respirator）的基本构造和种类[返回] 由于呼吸机的主要功能是辅助通气，而对气体交换的影响相对较少，因而称为通气机（ventilator）更符合实际情况。本文沿用习惯叫法，称ventilator为呼吸机。 呼吸机本质上是一种气体开关，控制系统通过对气体流向的控制而完成辅助通气的功能。 呼吸机的种类 1.依工作动力不同：手动、气动（以压缩气体为动力）、电动（以电为动力）。 2.仍吸-呼切换方式不同：定压（压力切换）、定容（容量切换）、定时（时间切换）。 3.依调控方式不同：简单、微电脑控制。 三、正压通气的生理学效应[返回] （一）对呼吸功能的影响 1、对呼吸肌的影响 机械通气一方面全部或部分替代呼吸肌做功，使呼吸肌得以放松、休息；另一方面通过纠正低氧和CO2 潴留，使呼吸肌做功环境得以改善。但长期应用呼吸机会使呼吸肌出现废用性萎缩，功能降低，甚至产生呼吸机依赖。为了避免这种情况的发生，临床上可根据病情的好转，给予适当的呼吸负荷。
机械感受器和化学感受器的反馈机制在机械通气中的作用：机械通气使肺扩张及缺氧和CO2潴留的改善，使肺牵张感受器和化学感受器传入呼吸中枢的冲动减少，自主呼吸受到抑制。另外，胸廓和膈肌机械感受器传入冲动的改变，也可反射性地使自主呼吸抑制。 2、对呼吸动力学的影响 机械通气的主要目的是通过提供一定的驱动压以克服呼吸机管路和呼吸系统的阻力，把一定潮气量的气源按一定频率送入肺内。驱动压和对比关系决定潮气量，用运动方程式（equation of motion）表示为：P=V T/C＋F×R,其中P为压力，V T为潮气量，C为顺应性，R为阻力，F为流速。 （1）压力指标 ◎吸气峰压（peak dynamic pressure P D）用于克服胸肺粘滞阻力和弹性阻力。与吸气流速、潮气量、气道阻力、胸肺顺应性和呼气末正压（PEEP）有关。 ◎平台压（peak static pressure或plateau pressure, P S）用于克服胸肺弹性阻力。与潮气量、胸肺顺应性PEEP有关。若吸入气体在体内有足够的平衡时间，可反映肺泡压。 ◎呼气末正压（positive end-expiratory pressure,PEEP）若无外源性PEEP，呼气末压应为零。 ◎气道平均压（mean airway pressure, Pmean）为数个周期中气道压的平均值。与影响PD的因素及吸气时间长短有关。Pmean的大小直接与对心血管系统的影响有关。 （2）气道阻力（resistance,R）
ABB变频器ACC800提升参数1 ABB变频器ACC800提升参数 参数序号参数说明参数设置参数含义备注 99(01 语言选择英语 0 99(02 应用宏选择用于提升类传动 CRANE 99(03 恢复工厂设置选择YES并按NO ENTER可以使 参数(除电机参 数)恢复工厂设 置。 99(04 电机控制模式直接转矩控制 DTC 99(05 电机额定电压电机铭牌上的额 定电压 99(06 电机额定电流电机铭牌上的额一拖二时，电机 定电流电流为两台电机 额定电流之和。 99(07 电机额定频率电机铭牌上的额 定频率 99(08 电机额定速度电机铭牌上的额 定速度 99(09 电机额定功率电机铭牌上的额一拖二时，电机 定功率功率为两台电机 功率之和。 99(10 电机辩识运行静态辩识为了提高控制精 度，一般要进行 电机辩识运行， 通常情况下，电
机都是连接到设 备上，不允许电 机旋转，所以只 能采取静态辩 识。在设置完以上参数之后，应该进行电机静态辩识，在面板操作的情况下，按START，开始电机辩识，电机不旋转，变频有电流输出，大概需要几十秒钟。电机辩识运行完成之后，变频器提示辩识运行完成，然后再进行其它参数设置。 注意:升降设备的变频器在带着设备的情况下，辩识运行前最好把设备落到地面，防止发生事故。 10(01 制动应答选择制动应答信号来DI1 源 10(02 0速选择零速信号来源 DI2 10(08 速度1选择速度1信号来源只有正反向信号DI5 时，变频器执行 1档速度，再加 DI5变频器执行 速度，再加DI6 变频器执行3档 速度。 10(09 速度2选择速度2信号来源 DI6 14(01 继电器输出1 准备启动 READY 14(02 继电器输出2 用于控制机械抱BRAKE LIFT 闸 14(03 继电器输出3 故障取反 FAULT-N 16(02 选择参数锁状态 OPEN为参数锁
ACC 800 固件手册 2-4 2.4 控制盘的操作 以下是对CDP 312R 控制盘的操作说明。控制盘按键和显示在Figure 2-1, 2-2 和 2-3中解释。 2.4.1 键盘模式 CDP 312R 控制盘有四种不同的键盘模式：实际信号显示模式，参数模 式，功能模式和传动选择模式。此外当控制盘连接到控制盘链路时才会有的特殊的识别显示。下面对识别显示和键盘模式进行了简要描述。 识别显示 当控制盘首次连接到传动单元上或者传动单元上电时，识别显示就会显示该盘的ID 传动号以及连于控制盘链上的传动的数量。 注意： 允许在传动单元带电时将控制盘连接到单元上。 两秒后，此显示将被清除，随后将显示所选择的传动的实际信号。 实际信号显示模式 此模式包括两种显示，实际信号显示和故障记录显示。当在实际信号显示模式时，将首先显示实际信号。如果传动为故障状态，将首先显示故障信息。 在一分钟内，如果没有按键按下，控制盘将自动从其它模式返回实际信号显示模式。(除了传动选择模式和故障显示模式中的状态显示之外)。 在实际信号显示模式中您可以同时监视三个实际信号。详见第四章 - 运行控制 中关于实际信号的详细信息。在Table 2-3讲述了如何选择要显示的三个实际信号。 在不断电的情况下，故障历史（记录器）中最多能存储最近发生的64个事件，比如故障、警告和复位。RMIO 板断电，就只能保存最近18个事件。可以显示出事件的名称和从上次RMIO 上电显示到现在的总上电时间。如果AC80 (或 AC4x0)上位系统被连到传动(DDCS 通道 0)，观察到的这个时间是以对应日期时间，而不是总上电时间格式来表示的。在Table 2-4, 2-7页描述了清除故障记录的步骤。 ACS 800 0050_3SR ID-NUMBER 1
中南大学 专科毕业论文（设计）题目：ABB 变频器的调试和故障处理及预防措施 学生姓名：杨虎得 函授站点：中南大学西宁函授站 专业班级：2014级机电一体化 完成时间：2016年5月15日 指导老师：李成文
毕业论文(设计)任务书
随着科学技术的发展，变频技术被广泛应用于工业生产中，它 具有调速范围宽、调速精度高，起、制动平稳、可实现无极调速的优点。市面上各种品牌的变频器控制方式大多采用磁通矢量控制FVC，现在通用型的变频器一般包括以下几个部分:整流桥、逆变桥、中间 直流电路、预充电电路、控制电路、驱动电路等。ABB 变频器以其稳定的性能，丰富的选件扩展功能，可灵活应用的编程环境，良好的力矩特性，以及可供不同场合使用的多种系列，在变频器市场占据着重要的地位。其最主要的特点是具有高效率的驱动性能及良好的控制特性。。ABB采用直接转矩控制DTC方式。其力矩阶跃上升时间小于5ms，比FVC控制方式至少小一倍，动态控制精度比FVC高出一个数量级；特别在低速运行、电网供电质量不好、波形发生畸变时，DTC仍然能保持较高的控制精度。变频器由于使用方法不正确或设置环境不合理，将容易造成变频器误动作及发生故障，或者无法满足预期的运行效果。为防患于未然，事先对故障原因进行认真分析显得尤为重要。本文主要介绍了ABB变频器先进的调速性能以及在铝电解多功能机组上的 的实际应用，现就青海黄河水电再生铝业有限公司电解厂多功能天车上使用ABB变频器的应用、调试、故障处理及预防措施方法加以阐述。关键词：电磁干扰、励磁辨识、逆变器、自诊断Keywords: Electromagnetic interference, excitation identification, inverter, self diagnosis
创作编号：BG7531400019813488897SX 创作者：别如克* 呼吸机参数设定和护理 一、机械通气参数 1.潮气量（VT）：6-8ml/kg； 2.吸气时间（T）：0.8~1.2s； 3.吸呼比（I/E）：1/1.5-2； 4.峰值流速（PEF）：20-40L/min； 5.呼吸频率（f）：12~20次/min； 6.压力支持（PS）：7~20cmH2O； 7.呼气末正压（PEEP）：2~15cmH2O； 8.氧浓度（FiO2）：<50-60%可长期应用 9.触发灵敏度-0.5—2厘米水柱或1-3L/Min。 1，2，3，4为决定一次呼吸特点的基本参数。 二、机械通气方式的选择 三、参数和模式的选择及计算 具体设定：初步考虑依据患者病情和血气分析 患者氧合状况：FiO2、PEEP 触发灵敏度：2厘米水柱；流量触发3L/MIN A/C模式：RR=12-16；VT=6-8；I/E=1:2 若患者自主呼吸恢复 SIMV RR=6-10 VT=6-8 I/E=1:3-5 +PS 12-20 患者情况进一步好转，应用PSV设定后备通气：20S呼吸暂停，RR=20，I/E=1:2，VT=6-8。 具体计算
依据病情选择适应病人的通气方式； 根据病人体重算出VT； 根据病情调节通气频率和触发灵敏度； 依据病情选择吸呼比或吸气时间； 调节峰流速到计算的潮气量； 依据病情调节PEEP或CPAP和供氧浓度。 60公斤ARDS患者：VT420ml；呼吸频率20；触发灵敏度-1；It1.5s；I/E=1:1；选择峰流速到420ml；PEEEP10；FiO20.5；接通呼吸机通气。 60公斤COPD患者：VT480ml；呼吸频率12；触发灵敏度-1；It1.4s；I/E=1：2.5；选择峰流速到480ml；PEEP要小对抗PEEPi；FiO2适当；连接呼吸机通气。 四、使用呼吸机病人的护理 1。如病人意识清醒，解释呼吸器的目的，吸痰、抽动脉血的重要性及必要性。 2。示范呼吸机的报警声，并向病人保证当警报发生时，医护人员会及时做适当处理。3。机械通气前做动脉血气分析，做为治疗评估的基准值。 4。随时听诊双肺呼吸音，注意呼吸情况。 5。注意病人对呼吸机的耐受性，异常时及时通知医生。 6。使用呼吸机30分钟或调整呼吸机参数后，做血气分析。 7。随时保持呼吸道通畅，必要时吸痰，吸痰前后提供100%的氧气2分钟。 8。注意病人体位，每1-2小时翻身一次，谨防插管受拉扯而移位。 9。密切监测并记录生命体征的变化特别是血氧饱和度的变化。 10。评估病人皮肤及肢体温度，以评估心脏搏出是否受抑制 11。记录出入量。 创作编号：BG7531400019813488897SX 创作者：别如克* 12。遵医嘱给予镇静或肌松剂，给药后注意呼吸是否抑制。 13。床旁备急救药、吸痰装置、简易呼吸器。 14。依病情给予静脉营养、鼻饲。 15。建立说话以外的沟通方式，如纸、笔、手势、纸板。 16。长期使用呼吸机，每周更换呼吸管路，防止逆行感染和呼吸机相关性感染。 五、呼吸机保养 1、呼吸机清洁 （1）呼吸机表面的清洁使用过程中用拧干的清洁软布擦拭，必要时用洗必泰、新洁尔灭消毒擦拭，严禁消毒剂或水进入机器内部。 使用完毕、消毒后，使用防尘罩盖好。 （2）加热湿化器的清洁使用后取出加热湿化器的内衬滤纸，倒掉蒸馏水，彻底消毒后干燥防尘放置。
呼吸机参数的设臵和调整 医生对机械通气患者进行的呼吸支持和呼吸管理,是通过呼吸机参数的设 臵和调整来实施的。因此,呼吸机参数的设臵和调整应体现医生为患者制订的通 气目标和策略。而正确制订通气目标和策略,有赖于医生对患者基础疾病的病理 生理、呼吸力学改变、病情及各脏器功能、动脉血气检测结果等的全面了解,以 及对患者的氧合状态、通气能力和通气需要进行恰当评估。 一、呼吸机参数的设臵[1~5] 1潮气量(VT和通气频率(f:成人预设的VT一般为5~15ml/kg,f为15~25次 /min,将VT和f一起考虑是合理的,因VT×f=Vmin(每分钟通气量。 预设Vmin需考虑患者的通气需要和PaCO2的目标水平。VT过大, 可导致气道压过高和肺泡过度扩张,诱发呼吸机相关性肺损伤(V ALI,这 在急性呼吸窘迫综合征(ARDS患者尤易发生。VT过小,易引起通气不足。f过快,易致呼气时间不足而诱发气体陷闭和内源性呼气末正压(PEEPi。此外, 在固定Vmin的情况下,f过快,必然使VT减小,有效VT和有效Vmin随 之减小而致通气不足。从气体交换的效率考虑,有效Vmin比Vmin更重要。 预设VT和f时,还应考虑所用的通气模式,如用辅助控制通气(ACV模式时, 预设f与触发的频率不要相差太大,否则可导致呼气时间不足和反比通气。因为 此时预设的f是备用f,而实际上f是由患者触发的。例如,预设Vmin=8L/min,f =20次/min,吸∶呼(I∶E=1∶2;那么此时VT=04L/min,每个呼吸周期是3s, 吸气时间(TI1s,呼气时间(TE2s。如果患者触发的f是 30次/min,那么实际Vmin[即每分钟呼出气量(V〃E]是VT×f=04×30=12L,TI 1s,TE1s,I∶E为1∶1。这不仅导致V〃E过大,也使I∶E近于反比通气。所以, 设臵了VT和f后,还要看监测显示的V〃E、实际f和PE EPi结果。 应用同步间歇指令通气(SIMV时,设臵的VT和f是指令通气的VT和f, 自主呼吸的VT和f则取决于患者的呼吸能力。有些呼吸机可分别自 动显示指令通气和自主呼吸的每分钟气量。设臵的VT和f是否恰当,还要考虑到人
呼吸机参数的设置与调节 无论何种通气模式均需对吸气触发、吸气控制、吸呼切换这三个关键环节进行参数设置。 1 触发参数设定与调节 此类参数的作用在于决定呼吸机何时向患者送气。按触发信号的来源可分为由呼吸机触发和病人触发。1．1 呼吸机触发一般是指时间触发，参数为呼吸频率(f)。呼吸机按照预设的呼吸频率定时给病人送气。此种触发方式多用于病人自主呼吸较弱或无自主呼 吸时，如昏迷状态、全麻术后恢复期病人等。呼吸频率在成人通常设为12一20次／min，取决于欲达到的理想每分通气量和PaCO 目标值。 1．2 病人触发此种触发方式需要病人存在自主呼吸，触发信号为患者吸气动作导致的管路内流速或压力 的变化。这种变化在呼吸机上体现为触发灵敏度(trigger sensitivity)，相应的有流速触发灵敏度和压力触发灵敏度，流速触发灵敏度通常设为3—5L ／min，压力触发灵敏度通常设为-0.5～-2cmH2O。现在大多采用的是流速触发。 上述两种触发方式可以单独使用，亦可联合应用。相对应于自主呼吸由无到有的过程，触发方式一般是从
呼吸机触发向患者触发逐渐过渡的。 2 控制参数的设定与调节 此类参数的作用在于呼吸机怎样按照预设的目标向病人送气。按照控制目标可分为容量控制和压力控制。 2．1 容量控制是指呼吸机以一个预设的潮气量(Vt)为目标送气。这一潮气量通常可按照6—8ml／kg来计算，需注意达到预设潮气量时气道压力不可过高，以防气压伤。此控制方式下还需要设置吸气峰流速(peak flow)、气体的流速波形、吸气时间(Ti)。 吸气峰流速一般情况下以使气流满足患者吸气努力为目标，成人通常设为40—80L／min。吸气时间通常设为0.8—1.2秒。流速与送气时间的积分即为潮气量，所以潮气量设定后吸气峰流速与吸气时问只需设定其一。流速波形通常选用方波和减速波。减速波因与正常吸气时的正弦波较接近，比较符合生理状态，而较多采用。 2．2 压力控制呼吸机以一个预设的吸气压力(in．spiratory pressure)为目标送气。此压力目标通常设为35cmH2O以下，以达到合适的潮气量且防止肺内压过高。还需要设置吸气触发后达到目标压力所需的时间，这一参数在有些呼吸机上为压力上升时间
变频器参数设置有问题。以下参数供参考： 以下参数是针对标准电路图所设置的 ACC800起升参数 参数缺省值设定值解释 99 START-UP DATA 启动参数 99.01 ENGLISH ENGLISH 语言选择 99.02 FACTORY CRANE 宏选择 99.03 NO NO 是否恢复出厂值 99.04 DTC DTC 控制方式 99.05 380V 380V 电机电压等级（见电机铭牌）99.06 ？A ？A 电机电流（见电机铭牌） 99.07 50Hz 50Hz 电机频率（见电机铭牌）99.08 ？rpm ？rpm 电机转速（见电机铭牌）99.09 ？kW ？kW 电机功率（见电机铭牌）99.10 ID MAGN STANDARD 电机辨识 10 DIGITAL INPUTS 数字输入点 10.01 DI1 DI1 制动应答 10.02 DI2 DI2 零位 10.03 DI5 NOT USED 减速运行 10.04 DI6 NOT USED 快速停车 10.08 DI6 DI6 速度给定2 10.09 NOT SEL EXT DI2.1 速度给定3 10.10 NOT SEL EXT DI2.3 速度给定4 10.16 NOT SEL DI5 故障复位 14 RELAY OUTPUTS 继电器输出 14.01 BRAKE CTRL BRAKE CTRL 开闸信号14.02 RUNNING WATCHDOG-N 看门狗故障14.03 FAULT-N FAULT 变频器故障 20 LIMITS 极限 20.01 ’-0rpm ‘-？rpm 电动机最小速度 20.02 ‘0rpm？rpm 电动机最大速度 20.03 200%Ind 1.8 变频器最大输出电流 20.04 200% 1.8 电动机最大输出转矩 20.05 200% -1.8 电动机最小输出转矩 20.05 OFF OFF 关闭直流过压控制器 20.06 ON ON 选择直流欠压控制器 21 START/STOP 启动/停止