Jumat, 22 November 2013

they incurred to one another efficiently

By on 01.55

Sources: Insolvency Act 1986 and Companies Act 2006

Since the Bankruptcy Act 1542 a key principle of insolvency law has been that losses are shared among creditors proportionately. Creditors who fall into the same class will share proportionally in the losses (e.g. each creditor gets 50 pence for each £1 she is owed). However, this pari passu principle only operates among creditors within the strict categories of priority set by the law:[32]

    The law permits creditors making contracts with a company before insolvency to take a security interest over a company's property. If the security is refers to some specific asset, the holder of this "fixed charge" may take the asset away free from anybody else's interest in order to satisfy the debt. If two charges are created over the same property, the charge holder with the first will have the first access.
    The Insolvency Act 1986 section 176ZA gives special priority to all the fees and expenses of the insolvency practitioner, who carries out an administration or winding up. The practitioner's expenses will include the wages due on any employment contract that the practitioner chooses to adopt.[33] But controversially, the Court of Appeal in Krasner v McMath held this would not include the statutory requirement to pay compensation for a management's failure to consult upon collective redundancies.[34]
    Even if they are not retained, employees' wages up to £800 and sums due into employees' pensions, are to be paid under section 175.
    A certain amount of money must be set aside as a "ring fenced fund" for all creditors without security under section 176A. This is set by statutory instrument as a maximum of £600,000, or 20 per cent of the remaining value, or 50 per cent of the value of anything under £10,000. All these preferential categories (for insolvency practitioners, employees, and a limited amount for unsecured creditors) come in priority to the holder of a floating charge.
    Floating charge holders come next. Like a fixed charge, a floating charge can be created by a contract with a company before insolvency. Like with a fixed charge, this is usually done in return for a loan from a bank. But unlike a fixed charge, a floating charge need not refer to a specific asset of the company. It can cover the entire business, including a fluctuating body of assets that is traded with day today, or assets that a company will receive in future. The preferential categories were created by statute to prevent secured creditors taking all assets away. This reflected the view that the power of freedom of contract should be limited to protect employees, small businesses or consumers who have unequal bargaining power.[35]
    After funds are taken away to pay all preferential groups and the holder of a floating charge, the remaining money due to unsecured creditors. In 2001 recovery rates were found to be 53% of one's debt for secured lenders, 35% for preferential creditors but only 7% for unsecured creditors on average.[36]
    Any money due for interest on debts proven in the winding up process.
    Money due to company members under a share redemption contract.
    Debts due to members who hold preferential rights.
    Ordinary shareholders, who have the right to residual assets.

Aside from pari passu or a priority scheme, historical insolvency laws used many methods for distributing losses. The Talmud (ca 200AD) envisaged that each remaining penny would be dealt out to each creditor in turn, until a creditor received all he was owed, or the money ran out. This meant the small creditors were more likely to be paid in full than large and powerful creditors.[37]

The priority system is reinforced by a line of case law, whose principle is to ensure that creditors cannot contract out of the statutory regime:

        The general principle, according to the Mellish LJ in Re Jeavons, ex parte Mackay[38] is that "a person cannot make it a part of his contract that, in the event of bankruptcy, he is then to get some additional advantage which prevents the property being distributed under the bankruptcy laws." So in that case, Jeavons made a contract to give Brown & Co an armour plates patent, and in return Jeavons would get royalties. Jeavons also got a loan from Brown & Co. They agreed half the royalties would pay off the loan, but if Jeavons went insolvent, Brown & Co would not have to pay any royalties. The Court of Appeal held half the royalties would still need to be paid, because this was a special right for Brown & Co that only arose upon insolvency.
        In a case where a creditor is owed money by an insolvent company, but also the creditor itself owes a sum to the company, Forster v Wilson[39] held that the creditor may set-off the debt, and only needs to pay the difference. The creditor does not have to pay all its debts to the company, and then wait with other unsecured creditors for an unlikely repayment.
        However, this depends on the sums for set-off actually being in the creditors' possession. In British Eagle International Air Lines Ltd v Compaigne Nationale Air France,[40] a group of airlines, through the International Air Transport Association had a netting system to deal with all the expenses they incurred to one another efficiently. All paid into a common fund, and then at the end of each month, the sums were settled at once. British Eagle went insolvent and was a debtor overall to the scheme, but Air France owed it money. Air France claimed it should not have to pay British Eagle, was bound to pay into the netting scheme, and have the sums cleared there. The House of Lords said this would have the effect of evading the insolvency regime. It did not matter that the dominant purpose of the IATA scheme was for good business reasons. It was nevertheless void.
        Belmont Park Investments Pty Ltd v BNY Corporate Trustee Services Ltd and Lehman Brothers Special Financing Inc observed that the general principle consists of two subrules — the anti-deprivation rule (formerly known as "fraud upon the bankruptcy law") and the pari passu rule, which are addressed to different mischiefs — and held that, in borderline cases, a commercially sensible transaction entered into in good faith should not be held to infringe the first rule.
        All these anti-avoidance rules are, however, subject to the very large exception that creditors remain able to jump up the priority queue, through the creation of a security interest.

Fixed charge holders

By on 01.54

English law draws a distinction between a "debt", which is relevant for the cash flow test of insolvency under section 123(1)(e), and a "liability", which becomes relevant for the second "balance sheet" test of insolvency under section 123(2). A debt is a sum due, and its quantity is a monetary sum, easily ascertained by drawing up an account. By contrast a liability will need to be quantified, as for instance, with a claim for a breach of contract and unliquidated damages. The balance sheet test asks whether "the value of the company's assets is less than the amount of its liabilities, taking into account its contingent and prospective liabilities." This, whether total assets are less than liabilities, may also be taken into account for the purpose of the same rules as the cash flow test (a winding up order, administration, and voidable transactions). But it is also the only test used for the purpose of the wrongful trading rules, and director disqualification.[30] These rules impose potentially impose liability upon directors as a response to creditors being paid. This makes the balance sheet relevant, because if creditors are in fact all paid, the rationale for imposing liability on directors (assuming there is no fraud) drops away. Contingent and prospective liabilities refer to liability of a company that arise when an event takes place (e.g., defined as a contingency under a surety contract) or liabilities that may arise in future (e.g., probable claims by tort victims). The method for computing assets and liabilities depends on accountancy practice. These practices may legitimately vary. However, the law's general requirement is that accounting for assets and liabilities must represent a "true and fair view" of the company's finances.[31] The final approach to insolvency is found under the Employment Rights Act 1996 section 183(3), which gives employees a claim for unpaid wages from the National Insurance fund. Mainly for the purpose of certainty of an objectively observable event, for these claims to arise, a company must have entered winding up, a receiver or manager must be appointed, or a voluntary arrangement must have been approved. The main reason employees have access to the National Insurance fund is that they bear significant risk that their wages will not be paid, given their place in the statutory priority queue.
Priorities
See also: Pari passu, Seniority (financial), and Subordination (finance)

The Insolvency Act 1986 priority list

    Fixed charge holders
    Insolvency practitioner fees and expenses, s 176ZA
    Preferential creditors, ss 40, 115, 175, 386 and Sch 6
    Ring fenced fund for unsecured creditors, s 176A and SI 2003/2097
    Floating charge holders
    Unsecured creditors, s 74(2)(f)
    Interest on debts proved in winding up, s 189
    Money due to a member under a contract to redeem or repurchase shares not completed before winding up, CA 2006 s 735
    Debts due to members under s 74(2)(f)
    Repayment of residual interests to preference, and then ordinary shareholders.

flow test is said to be based on a

By on 01.53

Corporate insolvencies happen because companies become excessively indebted. Under UK law, a company is a separate legal person from the people who have invested money and labour into it, and it mediates a series of interest groups.[15] Invariably the shareholders, directors and employees' liability is limited to the amount of their investment, so against commercial creditors they can lose no more than the money they paid for shares, or their jobs. Insolvencies become intrinsically possible whenever a relationship of credit and debt is created, as frequently happens through contracts or other obligations. In the section of an economy where competitive markets operate, wherever excesses are possible, insolvencies are likely to happen. The meaning of insolvency is simply an inability to repay debts, although the law isolates two main further meanings. First, for a court to order a company be wound up (and its assets sold off) or for an administrator to be appointed (to try to turn the business around), or for avoiding various transactions, the cash flow test is usually applied: a company must be unable to pay its debts as they fall due. Second, for the purpose of suing directors to compensate creditors, or for directors to be disqualified, a company must be shown to have fewer overall assets than liabilities on its balance sheet. If debts cannot be paid back to everybody in full, creditors necessarily stand in competition with one another for a share of the remaining assets. For this reason, a statutory system of priorities fixes the order among different kinds of creditor for payment.
Companies and credit
Main articles: UK company law, English contract law, English property law, and UK commercial law
The credit ratings industry is dominated by Fitch, Moody's and S&P, with London headquarters in Canary Wharf. Companies pay the rating agencies to rate them, because this provides access to cheaper loans.

Companies are legal persons, created by registering a constitution and paying a fee, at Companies House. Like a natural person, a company can incur legal duties and can hold rights. During its life, a company must have a board of directors, which usually hires employees. These people represent the company, and act on its behalf. They can use and deal with property, make contracts, settle trusts, or maybe through some misfortune commission torts. A company regularly becomes indebted through all of these events. Three main kinds of debts in commerce are, first, those arising through a specific debt instrument issued on a market (e.g. a corporate bond or credit note), second, through loan credit advanced to a company on terms for repayment (e.g. a bank loan or mortgage) and, third, sale credit (e.g. when a company receives goods or services but has not yet paid for them.[16] However, the principle of separate legal personality means that in general, the company is the first "person" to have the liabilities. The agents of a company (directors and employees) are not usually liable for obligations, unless specifically assumed.[17] Most companies also have limited liability for investors. Under the Insolvency Act 1986 section 74(2)(d) this means shareholders cannot be generally sued for obligations a company creates. This principle generally holds wherever the debt arises because of a commercial contract. The House of Lords confirmed the "corporate veil" will not be "lifted" in Salomon v A Salomon & Co Ltd. Here, a bootmaker was not liable for his company's debts even though he was effectively the only person who ran the business and owned the shares.[18] In cases where a debt arises upon a tort against a non-commercial creditor, limited liability ceases to be an issue, because a duty of care can be owed regardless. This was held to be the case in Chandler v Cape plc, where a former employee of an insolvent subsidiary company successfully sued the (solvent) parent company for personal injury. When the company has no money left, and nobody else can be sued, the creditors may take over the company's management. Creditors usually appoint an insolvency practitioner to carry out an administration procedure (to rescue the company and pay creditors) or else enter liquidation (to sell off the assets and pay creditors). A moratorium takes effect to prevent any individual creditor enforcing a claim against the company. so only the insolvency practitioner, under the supervision of the court, can make distributions to creditors.

The causes of corporate failure, at least in the market segment of the economy, all begin of the creation of credit and debt.[19] Occasionally excessive debts are run up through outright embezzlement of the company's assets or fraud by the people who run the business.[20] Negligent mismanagement, which is found to breach the duty of care, is also sometimes found.[21] More frequently, companies go insolvent because of late payments. Another business on which the company relied for credit or supplies could also be in financial distress, and a string of failures could be part of a broader macroeconomic depression.[22] Periodically, insolvencies occur because technology changes which outdates lines of business. Most frequently, however, businesses are forced into insolvency simply because they are out-competed. In an economy organised around market competition, and where competition presupposes losers or contemplates excess, insolvencies necessarily happen.[23] The variety of causes for corporate failure means that the law requires different responses to the particular issues, and this is reflected in the legal meaning of insolvency.
Meaning of insolvency
See also: Insolvency and Bankruptcy
Most insurance companies and banks would be insolvent if all policy and account holders required payments all at once. Instead, the main test of insolvency is whether a company can pay its debts as they fall due.

The meaning of insolvency matters for the type of legal rule. In general terms insolvency has, since the earliest legislation, depended upon inability to pay debts.[24] The concept is embodied in the Insolvency Act 1986 section 122(1)(f) which states that a court may grant a petition for a company to be wound-up if "the company is unable to pay its debts". This general phrase is, however, given particular definitions depending on the rules for which insolvency is relevant. First, the "cash flow" test for insolvency represented under section 123(1)(e) is that a company is insolvent if "the company is unable to pay its debts as they fall due". This is the main test used for most rules. It guides a court in granting a winding-up order or appoints an administrator.[25] The cash flow test also guides a court in declaring transactions by a company to be avoided on the ground they were at an undervalue, were an unlawful preference or created a floating charge for insufficient consideration.[26] The cash flow test is said to be based on a "commercial view" of insolvency, as opposed to a rigid legalistic view. In Re Cheyne Finance plc,[27] involving a structured investment vehicle, Briggs J held that a court could take into account debts that would become payable in the near future, and perhaps further ahead, and whether paying those debts was likely. Creditors may, however, find it difficult to prove in the abstract that a company is unable to pay its debts as they fall due. Because of this, section 122(1)(a) contains a specific test for insolvency. If a company owes an undisputed debt to a creditor of more than £750, the creditor sends a written demand, but after three weeks the sum is not forthcoming, this is evidence that a company is insolvent. In Cornhill Insurance plc v Improvement Services Ltd[28] a small business was owed money, the debt undisputed, by Cornhil Insurance. The solicitors had repeatedly requested payment, but none had come. They presented a winding up petition in the Chancery Court for the company. Cornhill Insurance's solicitors rushed to get an injunction, arguing that there was no evidence at all that their multi-million business had any financial difficulties. Harman J refused to continue the injunction noting that, if the insurance company had "chosen" not to pay, a creditor was also entitled to choose to present a winding up petition when a debt is undisputed on substantial grounds.[29]

Sabtu, 26 Oktober 2013

Is dearly bought; ’tis mine, and I will have it.

By on 01.49

The State of Oklahoma preempts almost all local regulation of firearms. Municipalities may not have any laws or ordinances pertaining to firearms that are more restrictive than state law.
Right to Keep and Bear Arms in State Constitution

Section 26 of the bill of rights to the Constitution of the State of Oklahoma states, "The right of a citizen to keep and bear arms in defense of his home, person, or property, or in aid of the civil power, when thereunto legally summoned, shall never be prohibited; but nothing herein contained shall prevent the Legislature from regulating the carrying of weapons. "
See also
Main articles: History of bankruptcy law, History of bankruptcy law in the United States, and UK company law history

    Duke: How shalt thou hope for mercy, rendering none?
    Shylock: What judgment shall I dread, doing no wrong?
    You have among you many a purchas’d slave,
    Which, fike your asses and your dogs and mules,
    You use in abject and in slavish parts,
    Because you bought them; shall I say to you
    ‘Let them be free, marry them to your heirs?
    Why sweat they under burdens? let their beds
    Be made as soft as yours, and let their palates
    Be season’d with such viands? You will answer
    ‘The slaves are ours.’ So do I answer you:
    The pound of flesh which I demand of him
    Is dearly bought; ’tis mine, and I will have it.
    If you deny me, fie upon your law!
    There is no force in the decrees of Venice.
    I stand for judgment: answer; shall I have it?

Rabu, 04 September 2013

Corporate insolvency

By on 01.51

Since the South Sea Company and stock market disaster in 1720, limited liability corporations had been formally prohibited by law. This meant people who traded for a living ran severe risks to their life and health if their business turned bad, and they could not repay their debts. However with the industrial revolution the view that companies were inefficient and dangerous,[7] was changing. Corporations became more and more common as ventures for building canals, water companies, and railways. The incorporators needed, however, to petition Parliament for a Local Act. In practice the privilege of investor to limit their liability upon insolvency was not accessible to the general business public. Moreover, the astonishing depravity of conditions in debtors prison made insolvency law reform one of the most intensively debated issues on the 19th century legislative agenda. Nearly 100 Bills were introduced to Parliament between 1831 and 1914.[8] The long reform process began with the Insolvent Debtors (England) Act 1813. This established a specialist Court for the Relief of Insolvent Debtors. If their assets did not exceed £20, they might secure release from prison. For people who traded for a living, the Bankrupts (England) Act 1825 allowed the indebted to bring proceedings to have their debts discharged, without permission from the creditors. The Gaols Act 1823 sent priests sent in, and put the debtor prison jailors on the state's payroll, so they did not claim fees from inmates. Under the Prisons Act 1835 five inspectors of prisons were employed. The Insolvent Debtors Act 1842 allowed non-traders to begin bankruptcy proceedings for relief from debts. However, conditions remained an object of social disapprobation. The novelist Charles Dickens, whose own father had been imprisoned at Marshalsea while he was a child, pilloried the complexity and injustice through his books, especially David Copperfield (1850), Hard Times (1854) and Little Dorrit (1857). Around this very time reform began.

The difficulties for individuals to be discharged from debt in bankruptcy proceedings and the awfulness of debtors prison made the introduction of modern companies legislation, and general availability of limited liability, all the more urgent. The first step was the Joint Stock Companies Act 1844, which allowed companies to be created through registration rather than a Royal Charter. It was accompanied by the Joint Stock Companies Winding-Up Act 1844, which envisaged a separate procedure to bring a company to an end and liquidate the assets. Companies had legal personality separate from its incorporators, but only with the Limited Liability Act 1855 would a company's investors be generally protected from extra debts upon a company's insolvency. The 1855 Act limited investors' liability to the amount they had invested, so if someone bought shares in a company that ran up massive debts in insolvency, the shareholder could not be asked for more than he had already paid in. Thus, the risk of debtors' prison was reduced. Soon after, reforms were made for all indebted people. The Bankruptcy Act 1861 was passed allowing all people, not just traders, to file for bankruptcy. The Debtors Act 1869 finally abolished imprisonment for debt altogether. So the legislative scheme of this period came to roughly resemble the modern law. While the general principle remained pari passu among the insolvent company's creditors, the claims of liquidators expenses and wages of workers were given statutory priority over other unsecured creditors.[9] However, any creditor who had contracted for a security interest would be first in the priority queue. Completion of insolvency protection followed UK company law's leading case, Salomon v A Salomon & Co Ltd.[10] Here a Whitechapel bootmaker had incorporated his business, but because of economic struggles, he had been forced into insolvency. The Companies Act 1862 required a minimum of seven shareholders, so he had registered his wife and children as nominal shareholders, even though they played little or no part in the business. The liquidator of Mr Salomon's company sued him to personally pay the outstanding debts of his company, arguing that he should lose the protection of limited liability given that the other shareholders were not genuine investors. Salomon's creditors were particularly aggrieved because Salomon himself had taken a floating charge, over all the company's present and future assets, and so his claims for debt against the company had ranked in priority to theirs. The House of Lords held that, even though the company was a one man venture in substance, anybody who duly registered would have the protection of the Companies Acts in the event of insolvency. Salomon's case effectively completed the process 19th century reforms because any person, even the smallest business, could have protection from destitution following business insolvency.
The financial collapse of 2007–2008 led to a bank run on Northern Rock, the first since Overend, Gurney & Co in 1866. Northern Rock, Lloyds TSB and RBS were nationalised for £650bn. After this, the Banking Act 2009 created a specific insolvency regime for banks, but with reduced lending, and economic activity a large numbers of businesses failed.

Over the 20th century, reform efforts focused on three main issues. The first concerned setting a fair system of priority among claims of different creditors. This primarily centred upon the ability of powerful contractual creditors, particularly banks, to agree to take a security interest over a company's property, leaving unsecured creditors without any remaining assets to satisfy their claims. Immediately after Salomon's case and the controversy created over the use of floating charges, the Preferential Payments in Bankruptcy Amendment Act 1897 mandated that preferential creditors (employees, liquidator expenses and taxes at the time) also had priority over the holder of a floating charge (now IA 1986 section 175). In the Enterprise Act 2002 a further major change was to create a ring-fenced fund for all unsecured creditors out of around 20 per cent of the assets subject to a floating charge.[11] At the same time, the priority for taxpayers' claims was abolished. Since then, debate for further reform has shifted to whether the floating charge should be abolished altogether and whether a ring-fenced fund should be taken from fixed security interests.[12] The second major area for reform was to facilitate the rescue of businesses that could still be viable. Following the Cork Report in 1982,[13] the Insolvency Act 1986 created the administration procedure, requiring (on paper) that the managers of insolvent businesses would attempt rescue the company, and would act in all creditors' interests. After the Enterprise Act 2002 this almost wholly replaced the receivership rules by which secured creditors, with a floating charge over all assets, could run an insolvent company without regard to the claims of unsecured creditors. The third area of reform concerned accountability for people who worsened or benefited from insolvencies. As recommended by the Cork Report, the Company Directors' Disqualification Act 1986 meant directors who breached company law duties, or committed fraud could be prevented from working as directors for up to 15 years. The Insolvency Act 1986 section 214 created liability for wrongful trading. If directors failed to start the insolvency procedures when they ought to have known insolvency was inevitable, they would have to pay for the additional debts run up through prolonged trading. Furthermore, the provisions on fraudulent conveyances were extended, so that any transaction at an undervalue or other preference (without any bad intent) could be avoided, and unwound by an insolvent company.

The financial crisis of 2007, which resulted from insufficient consumer financial protection in the US, conflicts of interest in the credit rating agency industry, and defective transparency requirements in derivatives markets,[14] triggered a massive rise in corporate insolvencies. Contemporary debate, particularly in the banking sector, has shifted to prevention of insolvencies, by scrutinising excessive pay, conflicts of interest among financial services institutions, capital adequacy, and the causes of excessive risk taking. The Banking Act 2009 created a special insolvency regime for banks, called the special resolution regime, envisaging that banks will be taken over by the government in extreme circumstances.
Corporate insolvency
See also: UK bankruptcy law, Bankruptcy in the United States, and List of corporate collapses and scandals
Corporate liquidations spiked after the financial crisis of 2007-2008, after a pre-crisis norm of around 13,000 per year.

Jumat, 22 Februari 2013

36" Long Sunshine Ivory Kitchen Curtain Tier and Swag Set

By on 14.53

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Kamis, 21 Februari 2013

White Hopewell Lace 24" Tier Curtain

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Rabu, 20 Februari 2013

Fruitopia - Printed Cottage Set - Red Available in 24" and 36"

By on 19.30

Fruitopia - Printed Cottage Set - Red Available in 24" and 36"

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Selasa, 19 Februari 2013

Friedrich EP18G33 17 500 btu room air conditioner with 9 800 btu electric heat

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Senin, 18 Februari 2013

Apple Orchard Cottage Set 57 x 24

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Minggu, 17 Februari 2013

Fruitopia - Printed Cottage Set - Red Available in 24" and 36"

By on 13.51

Fruitopia - Printed Cottage Set - Red Available in 24" and 36"

Fruit Print with red gingham check border.


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Sabtu, 16 Februari 2013

57 in. x 24 in. Chardonnay Tailored Printed Tier and Swag Set CYTS24BU06

By on 15.38

57 in. x 24 in. Chardonnay Tailored Printed Tier and Swag Set CYTS24BU06

Wine and cheese anyone. Chardonnay is a perfect way to indulge in the simple pleasures of life with a toast and taste of nature's bounty.


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Jumat, 15 Februari 2013

Natural 60" x 36" Long Oakwood Floral Embroidered Kitchen Tier Pair

By on 10.50

Natural 60" x 36" Long Oakwood Floral Embroidered Kitchen Tier Pair

Tailored natural linen look with monochromatic floral embroidery Tiers are sold by the pair See sizes below Valance measures 60" x 14" 80% Polyester / 20% Linen


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Kamis, 14 Februari 2013

Sturbridge Ruffled Tier Pair 56 x 24

By on 14.46

Sturbridge Ruffled Tier Pair 56 x 24

56 x 24 price shown. The cotton/polyester Sturbridge Tier Window Treatment will add a homey touch to your kitchen.


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Rabu, 13 Februari 2013

Friedrich EP24G33 23 000 btu room air conditioner with 9 400 btu electric heat

By on 16.57

Friedrich EP24G33 23 000 btu room air conditioner with 9 400 btu electric heat

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Selasa, 12 Februari 2013

Friedrich CP12G10 Compact Programmable Window Air Conditioner

By on 16.16

Friedrich CP12G10 Compact Programmable Window Air Conditioner

Friedrich CP12G10 Compact Programmable Window Air Conditioner


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Senin, 11 Februari 2013

Hopewell Rod-Pocket Swag Pair, Cream

By on 14.53

Hopewell Rod-Pocket Swag Pair, Cream

Recall the charm of yesteryear with the Hopewell window collection. vintage-inspired lacey feelscalloped edges add visual interestsoft neutral colors58"Wx38"L swags gracefully ...


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Hopewell Rod-Pocket Swag Pair, Cream Recall the charm of yesteryear with the Hopewell window collection. vintage-inspired lacey feelscalloped edges add visual

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Minggu, 10 Februari 2013

Friedrich EP08G11 8 000 btu room air conditioner with 3 850 btu electric heat

By on 14.10

Friedrich EP08G11 8 000 btu room air conditioner with 3 850 btu electric heat

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Sabtu, 09 Februari 2013

58 in. x 24 in. Antique Floral Printed Tier and Valance Set AFTL24BK12

By on 13.40

58 in. x 24 in. Antique Floral Printed Tier and Valance Set AFTL24BK12

Antique Floral with its pretty and delicate floral bouquets beautify this delightful set. Its soft colors and dainty design are a charming addition to any room in your harm.


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  • Type : CurtainsValances



Black Floral Valance Achim 58 in. x 24 in. Antique Floral HomeDepot.com. $14.65. Antique Floral - Tier & Valance Set - Sears.com. $14.99.,Antique Floral - Tier & Valance Set Black Available in 24" and 36"-1615-Printed Tier & Valance Set 24" and 36" Zurich 96-inch 4-piece Curtain and Valance Set,Delicate floral bouquets frame this lovely Antique Floral Tier & Valance Set. Hang them directly on a rod with convenient rod pocket design no clips or rings ,ShopWiki has 152 results for D. Kwitman Chelsea Tiers 58" X 36, including Advance Tabco T9-2-36-18R-X - 58-in Sink w/ (2) 20x16x12-in Bowl & 18-in R Drainboard ,Antique Floral - Tier & Valance Set Iris 84-Inch Window Panel Pair. These charming floral window treatments Achim 58 in. x 24 in. Antique Floral Printed Tier ,Window Treatments - By ACHIM IMPORTING CO INC - 2,081 results like Achim Home Furnishings Rooster Tier and Swag Set, 57-Inch by 36-Inch, Burgundy, Achim 58 in. x 36 ,Floral Valance - 826 results like Astoria Tuck Valance 90 x 20, Collette Floral Tailored Panel 50 x 84, Floral Vine Lace Tailored Panel 60 x 84, Bacati Pink/Purple ,Black Antique Floral Kitchen Curtain Set and all Black Kitchen Curtains are available online at Bedbathstore.com.,Printed Tier and Valance sets are the perfect finishing décor for you kitchen window. Each set comes with a pair of Tailored Tiers and 1 Valance. Customer Questions ,Visit The Home Depot to buy Achim 58 in. x 24 in. Antique Floral Printed Tier and Valance Set AFTL24BK12at The Home Depot

Achim 58 in. x 24 in. Antique Floral Printed Tier and Valance Set ...
Visit The Home Depot to buy Achim 58 in. x 24 in. Antique Floral Printed Tier and Valance Set AFTL24BK12at The Home Depot

Amazon.com - Achim Home Furnishings Antique Floral Tier and ...
Printed Tier and Valance sets are the perfect finishing décor for you kitchen window. Each set comes with a pair of Tailored Tiers and 1 Valance. Customer Questions

Black Antique Floral Kitchen Curtain Set - Black Curtains
Black Antique Floral Kitchen Curtain Set and all Black Kitchen Curtains are available online at Bedbathstore.com.

Floral Valance - Window Treatments - Compare Prices, Reviews and ...
Floral Valance - 826 results like Astoria Tuck Valance 90 x 20, Collette Floral Tailored Panel 50 x 84, Floral Vine Lace Tailored Panel 60 x 84, Bacati Pink/Purple

Window Treatments - By ACHIM IMPORTING CO INC - Compare Prices ...
Window Treatments - By ACHIM IMPORTING CO INC - 2,081 results like Achim Home Furnishings Rooster Tier and Swag Set, 57-Inch by 36-Inch, Burgundy, Achim 58 in. x 36

Bouquet Curtains & Drapes | Bizrate - Bizrate | Find Deals ...
Antique Floral - Tier & Valance Set Iris 84-Inch Window Panel Pair. These charming floral window treatments Achim 58 in. x 24 in. Antique Floral Printed Tier

D. Kwitman Chelsea Tiers 58" X 36 - ShopWiki US
ShopWiki has 152 results for D. Kwitman Chelsea Tiers 58" X 36, including Advance Tabco T9-2-36-18R-X - 58-in Sink w/ (2) 20x16x12-in Bowl & 18-in R Drainboard

Antique Floral Tier & Valance Set - Blue Ridge Decor
Delicate floral bouquets frame this lovely Antique Floral Tier & Valance Set. Hang them directly on a rod with convenient rod pocket design no clips or rings

Antique Floral - Tier & Valance Set - Black Available in 24" and ...
Antique Floral - Tier & Valance Set Black Available in 24" and 36"-1615-Printed Tier & Valance Set 24" and 36" Zurich 96-inch 4-piece Curtain and Valance Set

Black Floral Valance | Beso
Black Floral Valance Achim 58 in. x 24 in. Antique Floral HomeDepot.com. $14.65. Antique Floral - Tier & Valance Set - Sears.com. $14.99.

Jumat, 08 Februari 2013

Tuttie Fruitie - Printed Cottage Set - Multi Available in 24" and 36"

By on 14.27

Tuttie Fruitie - Printed Cottage Set - Multi Available in 24" and 36"

Colorful array of fruit with a coordinated random multi stripe band of color.


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  • Type : Valances





Kamis, 07 Februari 2013

Friedrich CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer Auto-Restart 4-Way Air Flow Control Ultraquiet Operation Stale Air Exhaust & In Expandable Side Curtains

By on 10.44

Friedrich CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer Auto-Restart 4-Way Air Flow Control Ultraquiet Operation Stale Air Exhaust & In Expandable Side Curtains

This Year Friedrich announces the New Chill Series premium Line of Air Conditioners Comfort and Convenience was in mind for this new addition offering you such features as 24 Hour ...


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  • Cooling Capacity : 11000 - 17000 BTU
  • Features : Quiet OperationWith Remote Control



15,000 BTU Room Air Conditioner with 10.7 EER, R-410A Refrigerant, 24-Hour Timer, Money Saver Setting, Antimicrobial Filter and Remote Control,Friedrich Cp 10 - 62 results like Friedrich CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer Auto-Restart 4-Way Air Flow Control ,ShopWiki has 14 results for CP18F30 Compact Programmable Window/Wall Air Condi, including Friedrich CP06G10 Compact Programmable Window Air Conditioner, CP12G10 ,Friedrich CP15G10 Air conditioner (4 sellers, from $569) . Discounts, promotions, special offers for Friedrich Air Conditioners on ShopMania.,Friedrich CP15G10 Chill Series 15000 BTU Window Air Conditioner with 3 Speeds, 12 Hour Timer, Remote Control and Energy Star Qualified - R410A Environmentally ,Friedrich CP15G10 15,000 BTU Room Air Conditioner with 10.7 EER, R-410A Refrigerant, 24-Hour Timer, Money Saver Setting, Antimicrobial Filter and Remote Control,Friedrich Chill CP15G10 Compact Programmable 15,000 BTU Window Air Conditioner, 115 Volt, 10.7 Energy Efficiency Ratio, Energy Star Rated, 3 Cooling Fan Only Speeds ,Friedrich-Friedrich CP15G10 15000 btu - 115 volt - 10.7 EER Chill series room air conditioner-CP15G10-15000 Btu115v room air conditioner. ENERGY STAR ,Friedrich CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer Auto-Restart 4-Way Air - CP15G10 - 5 Sellers Found - Lowest Price: $556.00 ,CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer, Auto-Restart, 4-Way Air Flow Control, Ultraquiet Operation, Stale Air Exhaust & In

Friedrich CP15G10 26" Window/Wall Air Conditioners
CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer, Auto-Restart, 4-Way Air Flow Control, Ultraquiet Operation, Stale Air Exhaust & In

Friedrich CP15G10 Compact Programmable 15000 BTU Window Air ...
Friedrich CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer Auto-Restart 4-Way Air - CP15G10 - 5 Sellers Found - Lowest Price: $556.00

Friedrich Friedrich CP15G10 15000 btu - 115 volt - 10.7 EER Chill ...
Friedrich-Friedrich CP15G10 15000 btu - 115 volt - 10.7 EER Chill series room air conditioner-CP15G10-15000 Btu115v room air conditioner. ENERGY STAR

Friedrich Chill CP15G10 Compact Programmable 15,000 BTU Window Air ...
Friedrich Chill CP15G10 Compact Programmable 15,000 BTU Window Air Conditioner, 115 Volt, 10.7 Energy Efficiency Ratio, Energy Star Rated, 3 Cooling Fan Only Speeds

Friedrich CP15G10 15,000 BTU Room Air Conditioner with 10.7 EER, R ...
Friedrich CP15G10 15,000 BTU Room Air Conditioner with 10.7 EER, R-410A Refrigerant, 24-Hour Timer, Money Saver Setting, Antimicrobial Filter and Remote Control

Friedrich CP15G10 Chill Series 15000 BTU Window Air Conditioner ...
Friedrich CP15G10 Chill Series 15000 BTU Window Air Conditioner with 3 Speeds, 12 Hour Timer, Remote Control and Energy Star Qualified - R410A Environmentally

Compare prices for Friedrich CP15G10 air conditioner, Friedrich CP ...
Friedrich CP15G10 Air conditioner (4 sellers, from $569) . Discounts, promotions, special offers for Friedrich Air Conditioners on ShopMania.

CP18F30 Compact Programmable Window/Wall Air Condi - ShopWiki
ShopWiki has 14 results for CP18F30 Compact Programmable Window/Wall Air Condi, including Friedrich CP06G10 Compact Programmable Window Air Conditioner, CP12G10

Friedrich CP10N10 - Air Conditioners - Retrevo
Friedrich Cp 10 - 62 results like Friedrich CP15G10 Compact Programmable 15000 BTU Window Air Conditioner With 24-Hour Timer Auto-Restart 4-Way Air Flow Control

CP15G10 | Friedrich Chill 15,000 BTU Room Air Conditioner
15,000 BTU Room Air Conditioner with 10.7 EER, R-410A Refrigerant, 24-Hour Timer, Money Saver Setting, Antimicrobial Filter and Remote Control

Rabu, 06 Februari 2013

24" Long White-Black Adirondack Tier Curtain Pair

By on 19.22

24" Long White-Black Adirondack Tier Curtain Pair

A classic country style look Tailored curtain featuring a window pane pattern Heavy weight natural homespun base fabric Bottom edges of tiers, swag, and valance are embellished ...


Cheap Online kitchen window curtains
  • Type : CurtainsSwags





Selasa, 05 Februari 2013

White Hopewell Lace 36" Tier Curtain

By on 17.48

White Hopewell Lace 36" Tier Curtain

Hopewell Lace Curtain Tiers - Swag - Valance & Panels Medallion patterns evoke the look of old world lace Scalloped on sides and bottom hems Heavy weight jacquard woven lace Tiers ...


Buy Online kitchen window curtains
  • Type : CurtainsPanels