Reversals: At the beginning of each accounting period, there is an accounting practice to use reversing entries to cancel out the adjusting/accrual entries that were made to accrue revenues and expenses at the end of the previous accounting period.nderstand the difference between accruals and reversals. Recap the earlier discussion we had on accruals and reversals and see the comparison between these two different but related accounting concepts. Understand how the action of accruing results in reversals subsequently in the accounting cycle.
Displacement of a lumbar disc refers to protrusion or herniation of the nucleus pulposus, of the cushion-like disc resting between any two of the five lumbar vertebrae (vertebrae L1 through L5) in the lower spine.his is differentiated from a âbulgingâ disc, which describes deformity of the annulus concentrically. A disc herniation usually occurs on one side of the midline at the posterior part of the disc. Herniated discs are most common in the lower levels of the lumbar spine (L4-L5 and L5-S1).
Vacuum Disc Phenomenon. Vacuum disc phenomenon refers to accumulation of gas within the inter-vertebral disc area, but it typically does not lead to compression of nerves. However, some uncommon forms of vacuum disc phenomenon affecting the spinal canal can result in posterior displacement of gas inside the epidural area. Vacuum disc phenomenon is a condition characterized by degeneration of the spinal/vertebral disc over some time, which occurs due to erosion of the cartilage and buildup of gas bubbles in the space occurring between and within the disc. The gas is just air, primarily nitrogen, and can be detected via X-rays. The presence of vacuum disc phenomenon is an indication that degeneration or wearing out of the vertebral disc may occur or is occurring. The condition by itself does not result in any abnormal symptoms. However, if the disc gets sufficiently worn out, then it can result in pain.