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.
Temporary accounts are used to compile transactions that impact the profit or loss of a business during a year. Examples of temporary accounts are: 1  Revenue accounts. 2  Expense accounts (such as the cost of goods sold, compensation expense, and supplies expense accounts). 3  Gain and loss accounts (such as the loss on assets sold account).