Abstract: An adjustable armrest apparatus may comprise an adjustable frame having a top member, a middle member, and a bottom member. The middle member may be positioned substantially perpendicular to the top member and the bottom member. The top member and the bottom member may be substantially parallel to each other. A support pad may be positioned on the bottom member. A dual adjustment mechanism may be configured to adjust both height and length of the apparatus. The dual adjustment mechanism may include an adjustable rail within the middle member. The top member may be coupled to a top end of the middle member. The bottom member may be coupled to a bottom end of the middle member. The top member and the bottom member may each protrude outwardly from the middle member in opposite directions relative to one another. The adjustable rail may be operated via a twist knob mechanism.

Abstract: A system and method for transferring an asset, or assets, from a first depreciation book to a second depreciation book possibly in different currencies. In particular a method for automatically transferring an asset from a first depreciation book to a second depreciation book with the steps of: gathering asset information from the first depreciation book including original currency for the asset; gathering details of transfer including new currency for the asset and date of transfer; determining the financial treatment of the asset; determining a translation rate between the original currency and said new currency based on the date of transfer; computing financial parameters for the asset in the new currency; retiring the asset from the old depreciation book and creating the asset in the new depreciation book; creating journal entries for the transfer. All of these steps are generally performed while maintaining an audit trail of the transfer.