(This research is part of the "Old Carbon Project" funded by the U. National Science Foundation's Particle and Nuclear Astrophysics Program and also by Canada's Natural Science and Engineering Research Council.

I was trying to use QB to verify the sales and use tax total and save some labor over our old way.

Personally, i am getting confused over what our accountant really does for us, since we basically do all the math, and he has been a little slow to get our QB software balanced (we currently use it for invoicing and credit card tracking) Everything else is just kinda blank.

Since the halflife of carbon-14 is 5,730 years, any that was present in the coal at the time of formation should have long since decayed to stable daughter products. "Ion Beam Preparation Systems for Atomic Isobar Reduction in Accelerator Mass Spectrometry." 2001.

The presence of C in coal is probably produced de novo by radioactive decay of the uranium-thorium isotope series that is naturally found in rocks (and which is found in varying concentrations in different rocks, hence the variation in C dating.

Lowe states that fungal and bacterial activity is particularly likely in warm, damp coal exposed to air, and he points out that microbial action only has to result in the deposition of ~0.1% by weight of modern carbon in the coal to produce an apparent age of 45,000 years for the specimen.

Since Lowe's paper, there have been many more reports of deep subterranean bacteria, which apparently form a heretofore unrecognized ecosystem deep below the earth in rocks and in oils (abstracts below). If you decide not to deposit the payments for a time, that's up to you. That is why i assumed it was not income until it was deposited. Old habits are hard to break and our secretary refuses to stop doing the sales and use tax figures even though we have started to use QB. He only discussed radium, and discounted this as a major effect based on low concentrations of radium in coal (and yet my own brief stint of research has turned up many abstracts showing that concentrations of radionuclides vary widely in coal - some of these are pre-1989 so I don't know why Lowe didn't address this more carefully). on the Fundamental Aspects of Modern Physics, 2000, Luderitz, Namibia. (3) bacteria/fungi hypothesis: Lowe then makes a reasonable case for fungi and bacteria - there are fungi that can degrade lignite (Polyporus versicolor and Poria montiola), as well as autotrophic "thiobacillus-like" bacteria that oxidize pyrites in coal, and he points out that bacteria have been found 3km underground apparently living on granite. Published by World Scientific Publishing Company in 2001. It turns out that the origin and concentration of C in fossil fuels is important to the physics community because of its relevance for detection of solar neutrinos.