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.
(December 2014) A clearing account is usually a temporary account containing costs or amounts that are to be transferred to another account. An example is the income summary account containing revenue and expense amounts to be transferred to retained earnings at the close of a fiscal period.