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Occasionally you may need to give a customer a refund. Depending on your policies and the customer s wishes, you can either leave the credit in the customer s account, to be applied against future invoices, or issue a refund check. Start by creating a credit memo for the customer by following these steps: 1. From the Customers menu, choose Create Credit Memos/Refunds. The Create Credit Memos/Refunds window appears, as shown in Figure 16-9. 2. In the Customer:Job eld, choose the customer and job for which you are creating the credit memo or refund check. If you have created more than one job for the customer, be sure to assign the credit memo to the correct job. You can apply the credit memo only to the same job for which it was created. 3. Select a template. 4. From the Account drop-down list, choose which accounts receivable account to use. This eld appears only when you have more than one accounts receivable account (most companies have only one).

Dielectric permittivity is a classical concept. Thus, the permittivity in our quantum theory should be the same that we obtain in classical electrodynamics. In this section we temporarily disregard the quantum nature of the radiation field to calculate the dielectric permittivity in our model. Later in this chapter this will be compared with the dielectric permittivity that appears in the Huttner-Barnett theory. We will denote the classical counterparts of a, E, and Y(T/) by a/../fi, f3/../fi, and Y(T/)/../fi, respectively. Making these replacements in (7.96) and using Poisson

brackets rather than commutators (see 2), we obtain the following equations of motion:

:t a = -iwea - iG (3 + (3*),

Figure 16-9: A credit memo is like a reverse invoice. You enter the materials that are being returned or the services that are being refunded.

(7.100)

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Despite major setbacks from the pre-war pharmaceutical boom, by the 1930s, the German pharmaceutical industry was in modest recovery, pro ducing insulin under license from Canadian researchers, and synthesizing sulfa drug antibiotics from dyes In addition, German companies such as Hoechst manufactured penicillin on a large scale through the early 1940s and into World War II The demand for antibiotics increased dramatically during World War II, sparing the lives of many soldiers with wounds that would have been considered lethal in World War I The aftermath of World War II also accelerated the development and production of antibiotics for civilian use, and several new pharmaceutical companies sprang up worldwide to ll the growing demand for antibiotics Growth was fueled by the brisk demand for second-generation antibiotics, such as streptomycin and neomycin, because of the bacterial resistance that developed in response to the liberal use of penicillin.

dry V(ry)Y(ry),

5. Enter the items being returned in the line item area. Use the same information that was on the original invoice or billing statement. QuickBooks decreases the income accounts of the invoice items by the amount of the return. 6. (Optional) In the Customer Message eld, choose a message from the drop-down list, or enter a new message to your customer. 7. (Optional) Enter a memo for this transaction. The memo does not print on the credit memo, but it does appear in the Accounts Receivable register and in the customer register. 8. (Optional) Print the credit memo. 9. Save the credit memo. The dialog box shown in Figure 16-10 appears, asking you whether you want to retain the credit as an available credit, give a refund, or apply the credit to an open invoice. QuickBooks enters a negative amount in your A/R register for the credit memo.

(7.101) (7.102)

!Y(rt) = -iry Y(ry) - iV*(ry) (3.

The biotech startup phenomena of the 1970s, which was centered in the United States, sparked further development in the pharmaceutical industry These biotech compa nies were technology driven and primarily run by those with little real ex perience in the pharmaceutical industry, and with little knowledge of the lengthy drug development process and its associated regulatory hurdles As a result, most of these rms failed The ones that survived did so through mergers with other startups and by being acquired by established pharma ceutical companies..

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