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The transaction number must not be duplicated for 7 years and 3 months a 6-year period plus 15 current months. Note that if a transaction is adjusted, the 7-year period plus 3 months will begin at the date of final decision.
Must complete on all Form B3 types. If Form B3 has two or more pages, Form B3 type is to be shown on the first page. Show the CBSA accounting office code number. See Appendix H, List 1 a or 1 b for the code number of the port of unlading.
If the goods are invoiced from the United States, show the name, three-digit state code as listed in Appendix H and the five-digit zip code of the vendor or consignor of the goods as they appear on the supporting invoices. Show the name of the vendor or the consignor of the goods as it appears on the supporting invoices.
In the case of identical goods from multiple countries of origin, each of which is entitled to the same tariff treatment, allocate an estimated quantity and value of the imported goods on a proportionate basis according to the country of origin.
Show a two-digit alphabetic ISO country code if the country of Used Fishing Boats For Sale Fort Wayne Indiana Engine export is other than the United States. States Tariff treatment, code 11 for the Mexico Tariff treatment, code 12 for the Mexico-United States Tariff treatment, code 14 for Chile Tariff treatment, code 21 for Costa Rica treatment is permissible only under two circumstances.
The US port of exit code is defined as "the US Customs and Border Protection CBP port at which or nearest to which the land surface carrier transporting the merchandise crosses the border of the United States into Canada, or in the case of exportation by vessel or air, the US CBP port where the merchandise is loaded on the vessel or aircraft which is to carry the merchandise to Canada.
Must complete on the first page of each sub-header of Form B3, type 10 if the currency code is other than Canadian dollars. On all other types, Field No. The ISO country code will be used e. Complete on the first page of each sub-header for type 20 of Form B3, if a time control applies. Show, to the nearest Canadian dollar, the total freight charges to transport the imported goods from the place of direct shipment in the United States to the consignee in Canada.
In cases where no freight was paid, such as when the owner uses his own transportation to pick up the goods, an estimated typical cost should be shown. Show references such as D Memorandum numbers, value and classification ruling numbers, and import permit numbers. Show "Final ex-warehouse transaction against previous transaction number cited in Field No. Must complete on all Form B3 types, except type 10, when applicable. If shipments from multiple warehouse B3 forms are being consolidated on an ex-warehouse or transfer Form B3, the oldest warehouse Form B3 number should be used.
Show the transaction number from Field No. See chart below:. Show the classification line number Field No. When the owner is authorized by OIC to import goods under special conditions, the OIC number is to be shown in this field. The benefits of the United States Tariff and the Mexico Tariff may, under the Textile and Apparel Extension of Benefit Order , be extended to certain textile and apparel goods which are cut and sewn or otherwise assembled or woven or knit in the United States or Mexico from fabric or yarn or fibre produced or obtained in a non-NAFTA country.
When accounting documents are presented for such goods, the special authority number must be shown. In the event an Order in Council applies to these goods, the number for that Order would take precedence over the special authority number used to identify the textile or apparel goods referenced above. Complete on all type of Form B3 if the conditions specified in the Chapter 99 special classification provisions tariff item apply. Where the Chapter 99 tariff item reduces the rate to "0", this field must be left blank.
Complete on each classification line for all types in the unit of measure required by the Customs Tariff or stated in Field No. If the Customs Tariff does not prescribe a unit of measure, the most logical unit for the commodity should be used. Consequently, imperial measures indicated on an invoice must be converted to metric before completing Form B3.
Refer to Metric Conversion tables in Appendix E. Importers may be assessed an administrative monetary penalty if they fail to provide the required code for any goods subject to SIMA. Line number must not be completed for this line. Must complete with either an excise tax rate or an exemption code on the first detail line of each classification line.
See Appendix H, List 7, for excise tax exemption codes. Note: Goods subject to excise tax may not be combined on the same classification line with goods not subject to excise tax. When a percentage rate of customs duty applies, customs duty is obtained by multiplying the value for duty by the rate.
Refer to the format examples in this Appendix. If there is more than one cargo control document to be acquitted by one Form B3, list all the cargo control numbers on Form B3B and show Form B3B in this field.
Show the name of the person making the declaration, and identify the company represented by the person making the declaration. The person making the declaration is indicating that the information given on Form B3 is accurate and complete.
For example, when goods are re-warehoused after removal and transfer, the declaration is to be signed by the transferee. The declaration must read as follows: "The property in the above goods is hereby transferred bona fide by the undersigned transferor to the undersigned transferee who hereby accepts such transfers.
Type or print the name of the company or individual who is receiving the goods in the same space as for the signature of the transferee or attorney. Add the declaration to Form B3 by means of a block stamp or by typing the data directly on the body of the coding form. The declaration is to be dated and signed by both the transferor and transferee or their agents. Add the warehouse number by means of a block stamp or by typing the number in the body of the form.
This section contains examples of Form B3 illustrating typical bonded warehouse and ex-warehouse formats. An index is provided to assist anyone completing a B3 coding form to find an example of the type of warehouse transaction to be prepared. If the required format is not shown in this index, check the index in Appendix B. Form B3 formats for the body and most fields of Forms B3 and Form B3 Bonded Warehouse are similar, especially for types 20 to 22 ex-warehouse B3 forms.
Note: The rates of duty, GST, and excise taxes as well as the rates of exchange used for calculating and testing purposes on the examples are not necessarily currently in effect. This example shows the format to be used when goods are entered into a bonded warehouse. As the goods are being warehoused, it is necessary to supply the cargo control number in Field No.
The time the goods may remain in the warehouse is shown in Field No. Note that duty and tax calculations are not to be completed for this Form B3 type. This example shows the format to be used when the goods are consigned to order, and a bank keeps the title to the goods until the purchaser pays for them. It is permissible for the goods to be warehoused into the customs bonded warehouse owned by the purchaser. When the purchaser pays the bank, title to the goods will be transferred to the purchaser.
This example shows the format to be used when goods are being warehoused to claim drawback under subsection 89 3 of the Customs Tariff, and are destined for exportation. The previous transaction number and the affected line of the transfer should appear in Field Nos. The time limit shown is the number of months left that the goods may remain in warehouse.
This example shows the format to be used when goods are removed from the warehouse for consumption. In addition, Field Nos. Note that Field No. This example shows the format to be used when part of a shipment is removed from the warehouse and is subject to SIMA assessment. The provisional anti dumping duty is the amount by which the export price is lower than the normal value.
Provisional anti dumping duty is the difference between the normal value and export price see Example 9 for details. Note that the bond number is shown in Field No. This example shows the format to be used when goods are being removed from the warehouse and exported from Canada. The name and number of the office of export should be indicated either by means of a block stamp or by typing the information in the body of the coding form.
Field Nos. This example shows the format to be used when accounting for damage to goods entered on a previous warehouse Form B3. The previous transaction number and line reference of that warehouse Form B3 must appear in Field Nos. The balance of the goods accounted for on the previous warehouse Form B3 must be documented on the appropriate Form B3 type.
This example shows the format to be used for goods previously deemed exported. It is used to ex warehouse the goods entered on a Form B3, type This example shows the format to be used when goods are ex warehoused for ships' stores. If the goods must be forwarded to another CBSA office prior to loading on the vessel, the office name and number should be typed or block stamped in the body of Form B3.
This example shows the format to be used when transferring part of a shipment to another bonded warehouse within an area serviced by the same CBSA office. The new warehouse number must be typed or block stamped in the body of the form. This example shows the format to be used when there is a transfer of ownership within an area serviced by the same customs office with the goods remaining in the same customs bonded warehouse.
The transfer declaration must be signed by both the transferor and the transferee. The details of the original warehouse Form B3 are entered in the body of the coding form and the previous transaction number and its line reference must be completed in Field Nos.
This example shows the format to be used for a transfer of ownership with the goods remaining in the same customs bonded warehouse. The transfer declaration is signed by both parties, as they are both located within the area covered by the same CBSA office.
All the details from the original warehouse Form B3 are shown in the body of the transfer Form B3. Because the goods were originally consigned to order in care of a bank, and are now being transferred to the owner, this transfer is exempted from the provisions of subsection 30 j of the Customs Act.
This transfer is not one of the three transfers allowed. This example shows the format to be used when the ownership of goods, which have been warehoused, is transferred, and the goods are relocated to another bonded warehouse within the area serviced by the same CBSA office.
In this example, the transferor, as well as the transferee, must sign the certificate indicating that a transfer of ownership has been effected. In addition, the number of the bonded warehouse from which the goods will be transferred must also be completed in Field No.
This example shows the format to be used when goods are transferred from a warehouse in an area serviced by one CBSA office to a warehouse in an area serviced by another CBSA office. In addition, it should be noted in Field No. It is also necessary to complete Field Nos. This example shows the format to be used when goods are transferred to a new owner in an area serviced by another CBSA office. The transferor must sign the transfer certificate, but only the name of the transferee need appear.
In addition, the CBSA office number and name, which services the area to which the goods are being forwarded, must be completed. If known, the new bonded warehouse number should be completed. If Form B3B has more than one page, each page is to be numbered in sequence, starting with 1.
The check digit is calculated by applying the "Modulo 10" formula to the combined account security and sequential number. To apply the formula, the account security number must have five digits and the sequential number must have eight digits with leading zeros inserted if necessary.
Given an account security number of and a sequential number of , calculate the appropriate check digit for the transaction number. Example 1 - Notification of Rejection - This detailed coding statement is generated when the system encounters an error while processing Form B3 input data.
The statement displays Form B3 data input as well as system calculations. Example 3 - Notification of Acceptance - This detailed coding statement is generated when neither an error nor a variance is found and Form B3 is a cash type, i. Code 48 Applies to goods that are non-taxable as prescribed publications imported in accordance with the Publications Supplied by a Non-resident Registrant Regulations Memorandum D, Publications Imported by Mail or Courier.
Codes 51 to 55 Apply to goods that are non-taxable by virtue of Sections 1 to 5. To qualify for non-taxable status on importation, the goods must meet the terms, conditions, and circumstances that are specified in the Non-Taxable Imported Goods GST Regulations.
Additionally, certain goods must also satisfy the requirements of the Temporary Importation Tariff Item No. New motor vehicles designed for highway use, including parts and equipment for installation thereon - "E" licence. Note : Only the provincial governments of Alberta and New Brunswick are allowed excise tax exemption. The other provincial governments have negotiated reciprocal taxation agreements. In addition, goods exempted by paragraphs 10 a and b of Schedule I to the Excise Tax Act automobiles, station wagons and vans sold under conditions that qualify the sale as a zero-rated supply for the purpose of Part IX of the Act or imported for police or fire-fighting services.
Note : For cargo control numbers longer than 18 characters, it may not be possible to use code 3 of 9. The maximum length of 4. For code 3 of 9, the wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications in paragraph 2 of this appendix. For code , there are four different bar widths.
These must be one to four times that of a narrow bar, where the maximum width of the narrow bar is as specified in paragraph 2 of this appendix. Both the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0. Longer quiet zones will increase the readability of the code.
The bar code symbol must be between 0. The bar code symbol, including the leading and trailing quiet blank zones, as well as the human readability component, must totally reside within the delimited area as defined in paragraph 15 of this appendix. The print contrast ratio is the ratio of the difference of reflectivity between the bars and spaces, as follows:.
All bar codes produced through carbons must meet the same read rate as the original. If labels are used, the maximum length and width of the label is as defined in the delimited area of paragraph 15 of this appendix.
There should be no wording above the bar code itself and there should be 0. The label must be a self-adhesive, permanent label and must be smudge-proof. The assigned number must not be repeated for a period of seven years plus three currents months. Below each bar code symbol, the encoded data must be printed in a human readable format.
The human readable number must be 14 digits long not including the dash or space which is found after the first 5 digits account security number , i. Cleary called us. Use a possessive pronoun to replace a possessive noun. Never use an apostrophe in a possessive personal pronoun. Their science experiment is just like ours. When a pronoun is followed by an appositive, use the subject pronoun if the appositive is the subject.
Use the object pronoun if the appositive is an object. To test whether the pronoun is correct, read the sentence without the appositive. We eighth-graders would like to thank you. The success of us geometry students is due to Ms. In incomplete comparisons, choose the pronoun that you would use if the missing words were fully expressed.
Harris can play scales faster than I can. It is worth more to you than it is to me. In questions use who for subjects and whom for objects. Who wants another story? Whom will the class choose as treasurer? In subordinate clauses use who and whoever as subjects and after linking verbs, and use whom and whomever as objects. These souvenirs are for whoever wants to pay the price.
The manager will train whomever the president hires. An antecedent is the word or group of words to which a pronoun refers or that a pronoun replaces.
All pronouns must agree with their antecedents in number, gender, and person. The huge old trees held their own against the storm. Make sure that the antecedent of a pronoun is clearly stated. Cardonal baked cookies with her daughters, hoping to sell them at the bake sale.
Cardonal baked cookies with her daughters, hoping to sell the cookies at the bake sale. An adjective modifies, or describes, a noun or pronoun by providing more information or giving a specific detail. The smooth surface of the lake gleamed. Frosty trees glistened in the sun. The handmade one seems very colorful. Articles are the adjectives a, an, and the. Articles do not meet the preceding test for adjectives.
A proper adjective is formed from a proper noun and begins with a capital letter. Tricia admired the Scottish sweaters. Our Mexican vacation was memorable. The comparative form of an adjective compares two things or people. The superlative form compares more than two things or people. Form the comparative by adding -er or combining with more or less. Form the superlative by adding -est or combining with most or least. Some adjectives have irregular comparative forms.
An adverb modifies a verb, an adjective, or another adverb. Adverbs tell how, where, when, or to what extent. The cat walked quietly. She thinks quickly. She thinks unusually fast. She seldom thinks fast. The comparative form of an adverb compares two actions. The superlative form compares more than two actions. For shorter adverbs add -er or -est to form the comparative or superlative. For most adverbs, add more or most or less or least to form the comparative or superlative.
We walked faster than before. They listened most carefully to the final speaker. Avoid double negatives, which are two negative words in the same clause. Prepositions, Conjunctions, and Interjections 1. A preposition shows the relationship of a noun or a pronoun to some other word. A compound preposition is made up of more than one word. The trees near our house provide plenty of shade.
The schools were closed because of snow. Common prepositions include these: about, above, according to, across, after, against, along, among, around, as, at, because of, before, behind, below, beneath, beside, besides, between, beyond, but, by, concerning, down, during, except, for, from, in, inside, in spite of, into, like, near, of, off, on, out, outside, over, past, round, since, through, till, to, toward, under, underneath, until, up, upon, with, within, without.
A conjunction is a word that joins single words or groups of words. A coordinating conjunction joins words or groups of words that have equal grammatical weight.
Correlative conjunctions work in pairs to join words and groups of words of equal weight. A subordinating conjunction joins two clauses in such a way as to make one grammatically dependent on the other.
I want to visit the art gallery and the museum. A conjunctive adverb clarifies a relationship. Frank loved the old maple tree; nevertheless, he disliked raking its leaves. An interjection is an unrelated word or phrase that expresses emotion or strong feeling. Look, there are two cardinals at the feeder. Good grief! Are you kidding? A clause is a group of words that has a subject and a predicate and is used as a sentence or a part of a sentence.
There are two types of clauses: main and subordinate. A subordinate clause has a subject and a predicate, but it cannot stand alone as a sentence. She became a veterinarian because she loves animals. There are three types of subordinate clauses: adjective, adverb, and noun. An adjective clause is a subordinate clause that modifies a noun or pronoun. The wrens that built a nest in the backyard are now raising their young.
An adverb clause is a subordinate clause that often modifies the verb in the main clause of the sentence. It tells when, where, how, why, or under what conditions. Before they got out, the goats broke the fence in several places. A noun clause is a subordinate clause used as a noun. Whatever we do will have to please everyone. Main and subordinate clauses can form several types of sentences. A simple sentence has only one main clause and no subordinate clauses. A compound sentence has two or more main clauses.
A complex sentence has at least one main clause and one or more subordinate clauses. A sentence that makes a statement is classified as a declarative sentence. An imperative sentence gives a command or makes a request. Please close the door on your way out. An interrogative sentence asks a question. When will the mail carrier arrive?
An exclamatory sentence expresses strong emotion. Watch out! What a view that is! Phrases 1. A phrase is a group of words that acts in a sentence as a single part of speech.
A prepositional phrase is a group of words that begins with a preposition and ends with a noun or pronoun, which is called the object of the preposition. A prepositional phrase can act as an adjective or an adverb. The house on the hill is white.
An appositive is a noun or pronoun that is placed next to another noun or pronoun to identify it or give more information about it. An appositive phrase is an appositive plus its modifiers. Our sister Myra is home from college. Her college, Purdue University, is in Indiana.
A verbal is a verb form that functions in a sentence as a noun, an adjective, or an adverb. A verbal phrase is a verbal and other words that complete its meaning. A participle is a verbal that functions as an adjective. Present participles end in -ing. Past participles usually end in -ed.
The squeaking floor board gave me away. The twisted tree was ancient. A participial phrase contains a participle and other words that complete its meaning. Moving quickly across the room, the baby crawled toward her mother. A gerund is a verbal that ends in -ing.
It is used in the same way a noun is used. Sailing is a traditional vacation activity for the Andersons. A gerund phrase is a gerund plus any complements or modifiers. Walking to school is common for many school children. An infinitive is a verbal formed from the word to and the base form of a verb. It is often used as a noun. Because an infinitive acts as a noun, it may be the subject of a sentence or the direct object of an action verb.
To sing can be uplifting. An infinitive phrase contains an infinitive plus any complements or modifiers. The flight attendants prepared to feed the hungry passengers. A verb must agree with its subject in person and number. The kangaroo jumps. In inverted sentences the subject follows the verb.
The sentence may begin with a prepositional phrase, the word there or here, or a form of do. Into the pond dove the children. Does a bird have a sense of smell?
There is a squeak in that third stair. Do not mistake a word in a prepositional phrase for the subject. The glass in the window is streaked. The singular verb is agrees with the subject, glass. A title is always singular, even if nouns in the title are plural.
Instant World Facts is a helpful reference book. Subjects combined with and or both need a plural verb unless the parts are of a whole unit. When compound subjects are joined with or or nor, the verb agrees with the subject listed last. Canterbury and Coventry have famous cathedrals. A bagel and cream cheese is a filling snack. Either two short stories or a novel is acceptable for your book report. A verb must agree in number with an indefinite pronoun subject.
Indefinite pronouns that are always singular: anybody, anyone, anything, each, either, everybody, everyone, everything, neither, nobody, no one, nothing, one, somebody, someone, and something Always plural: both, few, many, others, and several Either singular or plural: all, any, most, none, and some Most of the snow has melted. All of the children have eaten.
The neighbors pitched in, and the job went a lot faster. We ate everything except the crust. They were altogether prepared for a heated discussion.
Besides the kitchen, the den is my favorite room. Use among to show a relationship in a group. The joke was between Hilary and Megan. The conversation among the teacher, the principal, and the janitor was friendly. Use take to show movement from a nearby place to a more distant one. You may bring your model here. Please take a brochure with you when you go. Constance can walk to school. She may ride the bus if she wishes. Celia chose the purple folder. Use less with nouns that cannot be counted.
There were fewer sunny days this year. I see less fog today than I expected. Lydia formerly lived in Spain, but now she lives in New York City.
The birds nest in the trees. A bird flew into our window yesterday. Possessive pronouns never have apostrophes.
The dog lives in its own house. We lay the uniforms on the shelves each day. The players lie on the floor to do their sit-ups. Minton will teach French to us next year.
Dad will let me go swimming today. I did not want to lose my balance. Use much with nouns that cannot be counted. Many ants were crawling near the anthill. Marly can proceed with her travel plans. The other kittens were quite playful. Please raise your hand if you would like to help. I left the bread in a warm spot to rise.
Set can also be used to describe the sun going down. Please sit in your assigned seats. Set those dishes down. The sun set at First get comfortable, then look the pitcher right in the eye. The Westons returned to their favorite vacation spot. Theirs is one of the latest models. You may go to the library. It is too cold for skating. There are only two days of vacation left. Where were you yesterday afternoon? Whose is the possessive form of who. Do you know whose books these are? Capitalize the first word of every sentence, including direct quotations and sentences in parentheses unless they are contained within another sentence.
Capitalize the first word in the salutation and closing of a letter. Capitalize the title and name of the person addressed. Always capitalize the pronoun I no matter where it appears in the sentence. Since I knew you were coming, I baked a cake. Capitalize the following proper nouns: a. Names of individuals, the initials that stand for their names, and titles preceding a name or used instead of a name Governor Cordoba A. Shen Aunt Margaret Dr.
Harada General Diaz b. Names and abbreviations of academic degrees, and Jr. Richard Boe, Ph. Sammy Davis Jr. Names of cities, countries, states, continents, bodies of water, sections of the United States, and compass points when they refer to a specific section of the United States Boston Dade County North Carolina Australia Amazon River the South d. Names of ethnic groups, national groups, political parties and their members, and languages Hispanics Chinese Irish Italian Republican party 5.
Capitalize proper adjectives adjectives formed from proper nouns. Use a period at the end of a declarative sentence and at the end of a polite command.
Miranda plays tennis every Tuesday. Write your name in the space provided. Use a question mark at the end of an interrogative sentence. When will the new books arrive? Use an exclamation point to show strong feeling and indicate a forceful command. Oh, no! It was a terrific concert!
Use a comma in the following situations: a. To separate three or more words, phrases, or clauses in a series A tent, sleeping bag, and sturdy shoes are essential wilderness camping equipment. To set off two or more prepositional phrases After the sound of the bell, we realized it was a false alarm. After an introductory participle and an introductory participial phrase Marveling at the sight, we waited to see another shooting star.
After conjunctive adverbs Snow is falling; however, it is turning to sleet. To set off an appositive if it is not essential to the meaning of the sentence Mr. Yoshino, the head of the department, resigned yesterday. To set off words or phrases of direct address Micha, have you called your brother yet? Between the main clauses of compound sentences Whiskers liked to watch the goldfish, and she sometimes dipped her paw in the bowl.
After an introductory adverb clause and to set off a nonessential adjective clause Whenever we get careless, we always make mistakes. Spelling errors, which are common, can now be corrected by computer. To separate parts of an address or a date Burma Drive, Waterbury, Connecticut She was born on February 2, , and she now lives in Bangor, Maine.
Use a semicolon in the following situations: a. To join main clauses not joined by a coordinating conjunction The house looks dark; perhaps we should have called first. To separate two main clauses joined by a coordinating conjunction when such clauses already contain several commas After a week of rain, the farmers around Ames, Iowa, waited hopefully; but the rain, unfortunately, had come too late.
To separate main clauses joined by a conjunctive adverb or by for example or that is Jen was determined to win the race; nonetheless, she knew that it took more than determination to succeed. Use a colon to introduce a list of items that ends a sentence. Bring the following tools: hammer, speed square, and drill.
Use a colon to separate the hour and the minute in time measurements and after business letter salutations. Dear Sir: Dear Ms. Use quotation marks to enclose a direct quotation.
When a quotation is interrupted, use two sets of quotation marks. Use single quotation marks for a quotation within a quotation. Always place commas and periods inside closing quotation marks. Place colons and semicolons outside closing quotation marks.
Place question marks and exclamation points inside closing quotation marks only when those marks are part of the quotation. Use quotation marks to indicate titles of short stories, poems, essays, songs, and magazine or newspaper articles. Italicize underline titles of books, plays, films, television series, paintings and sculptures, and names of newspapers and magazines. Add an apostrophe and -s to form the possessive of singular indefinite pronouns, singular nouns, and plural nouns not ending in -s.
Add only an apostrophe to plural nouns ending in -s to make them possessive. Use an apostrophe in place of omitted letters or numerals. Use an apostrophe and -s to form the plural of letters, numerals, and symbols. Use a hyphen to divide words at the end of a line.
Use a hyphen in a compound adjective that precedes a noun. Use a hyphen in compound numbers and fractions used as adjectives. Use a hyphen after any prefix joined to a proper noun or a proper adjective. Use a hyphen after the prefixes all-, ex-, and self- joined to a noun or adjective, the prefix anti- joined to a word beginning with i-, and the prefix vice- except in the case of vice president. Use dashes to signal a break or change in thought. I received a letter from Aunt Carla�you have never met her�saying she is coming to visit.
Use parentheses to set off supplemental material. Punctuate within the parentheses only if the punctuation is part of the parenthetical expression. Place one gallon 3. Soga, Ph. Quentin Use the abbreviations A. Abbreviate numerical measurements in scientific writing but not in ordinary prose.
The newborn snakes measured 3. Pour 45 ml warm water into the beaker. Spell out cardinal and ordinal numbers that can be written in one or two words or that appear at the beginning of a sentence. Two hundred twenty runners crossed the finish line. Observers counted forty-nine sandhill cranes.
Express all related numbers in a sentence as numerals if any one should be expressed as a numeral. There were volunteers, but only 9 showed up because of the bad weather. Spell out ordinal numbers. Nina won third place in the spelling bee. Use words for decades, for amounts of money that can be written in one or two words, and for the approximate time of day or when A.
Use numerals for dates; for decimals; for house, apartment, and room numbers; for street or avenue numbers; for telephone numbers; for page numbers; for percentages; for sums of money involving both dollars and cents; and to emphasize the exact time of day or when A.
Clues to the meaning of an unfamiliar word can be found in its context. Context clues include definitions, the meaning stated; example, the meaning explained through one familiar case; comparison, similarity to a familiar word; contrast, opposite of a familiar word; and cause and effect, a reason and its results.
The meaning of a word can be obtained from its base word, its prefix, or its suffix. The i comes before the e, except when both letters follow a c or when both letters are pronounced together as an a� sound. However, many exceptions exist to this rule. An unstressed vowel is a vowel sound that is not emphasized when the word is pronounced. Determine how to spell this sound by comparing it to a known word.
When joining a prefix that ends in the same letter as the word, keep both consonants. When adding a suffix that begins with a consonant to a word that ends in silent e, generally keep the e.
If the suffix begins with a vowel or y, generally drop the e. If the suffix begins with a or o and the word ends in ce or ge, keep the e.
If the suffix begins with a vowel and the word ends in ee or oe, keep the e. When adding -ly to a word that ends in a single l, keep the l. If it ends in a double l, drop one l.
When forming compound words, maintain the spelling of both words. Most nouns form their plurals by adding -s. However, nouns Used Fishing Boats For Sale Fort Wayne Indiana Price that end in -ch, -s, -sh, -x, or -z form plurals by adding -es. If the noun ends in -lf, change f to v and add -es. If the noun ends in -fe, change f to v and add -s.
To form the plural of proper names and one-word compound nouns, follow the general rules for plurals. To form the plural of hyphenated compound nouns or compound nouns of more than one word, make the most important word plural. Wilsons Diazes housekeepers sisters-in-law editors-in-chief Some nouns have the same singular and plural forms. Use prewriting to find ideas to write about. One form of prewriting, freewriting, starts with a subject or topic and branches off into related ideas.
Another way to find a topic is to ask and answer questions about your starting subject, helping you to gain a deeper understanding of your chosen topic. Also part of the prewriting stage is determining who your readers or audience will be and deciding your purpose for writing. To complete your first draft, organize your prewriting into an introduction, body, and conclusion.
Concentrate on unity and coherence of the overall piece. Revise your composition if necessary. Read through your draft, looking for places to improve content and structure.
Remember that varying your sentence patterns and lengths will make your writing easier and more enjoyable to read. In the editing stage, check your grammar, spelling, and punctuation. Focus on expressing your ideas clearly and concisely. Finally, prepare your writing for presentation. Sharing your composition, or ideas, with others may take many forms: printed, oral, or graphic. Outlining 1. The two common forms of outlines are sentence outlines and topic outlines.
Choose one type of outline and keep it uniform throughout. A period follows the number or letter of each division. Each point in a sentence outline ends with a period; the points in a topic outline do not. Each point begins with a capital letter. A point may have no fewer than two subpoints. This is the main point. Main point A. This is a subpoint of I. Subpoint of I 1. This is a detail of A. Detail of A a. This is a detail of 1. Detail of 1 b.
Detail of 1 2. Detail of A B. Subpoint of I II. This is another main point. Main point Writing Letters 1. Personal letters are usually handwritten in indented form first line of paragraphs, each line of the heading and inside address, and the signature are indented. Business letters are usually typewritten in block or semiblock form. Block form contains no indents; semiblock form indents only the first line of each paragraph.
Reveal your personality and imagination in colorful personal letters. Keep business letters brief, clear, and courteous. Personal letters include letters to friends and family members. Thank-you notes and invitations are personal letters that may be either formal or informal in style. Use a letter of request, a type of business letter, to ask for information or to place an order. Be concise, yet give all the details necessary for your request to be fulfilled.
Keep the tone of your letter courteous, and be generous in allotting time for a response. Use an opinion letter to take a firm stand on an issue.
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