The application which is called 'Certificate of Consistency', is online and can be downloaded at http://www.ecy.wa.gov/programs/sea/fed-permit/index.html#What_is_a_Coastal_Zone_Consistency_Determination.
A permanent account, also called a real account, is a balance sheet account that is used to record activities that relate to future periods. The reason they are called permanent accounts is because they are never closed at the end of an accounting period. In a sense, they are permanent fixtures on the financial statements. Permanent accounts carry the ending balances of the balance sheet to the beginning of the next year. For instance, the ending inventory balance for year one is the beginning inventory balance for year two.
Assets, liabilities, and the owner's capital account, in contrast, are called permanent or. real accounts because their ending balance in one accounting period is always the starting balance in the subsequent accounting period. When an accountant closes an account, the account balance returns to zero. Starting with zero balances in the temporary accounts each year makes it easier to track revenues, expenses, and withdrawals and to compare them from one year to the next. There are four closing entries, which transfer all. 1.Close the income statement accounts with credit balances (normally revenue accounts) to a special temporary account named income summary.