Example sentences of "a [noun sg] [is] [conj] it [verb] " in BNC.

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1 One of the criticisms of reporting convertible debt as a liability is that it ignores the equity rights which are inherent in an issue of convertible debt .
2 Thus the criterion proposed in the Discussion Paper and the FRED to determine whether a capital instrument represents a liability is whether it contains an obligation to transfer economic benefits .
3 A corollary is that it provides an account of how more can be communicated , in his rather strict sense of non-naturally meant , than what is actually said .
4 One of the attractions of swearing for a child is that it seems a grown-up thing to do .
5 The Victorian obsession with comfort has some relation to this conviction , for the first and even the final — test of a home is whether it makes the visitor feel at ease .
6 The principal advantage of such a requirement is that it signals , in a formal way , that the procedure is under way .
7 The motion before such a committee is that it has considered an instrument , so that the only means of protest is to vote against the motion — in effect , deny doing what has been done !
8 It is not a measure of price for no matter how cheap a product is if it does not achieve the desired result it is expensive .
9 A drawback is that it 's put them in the frame for some pretty clueless advances from non-comprehending journalists eager to get to the bottom of this modernist lark .
10 If the objection to a hatchback is that it means more noise in the cabin , the Safrane is an exception .
11 The winner 's benefit from responding appropriately to such a signal is that it does not risk injury by escalating the conflict into a real fight when it need not have done so .
12 Also , pragmatists draw the very different moral that the test of a theory is whether it organizes our beliefs into an elegant and suggestive web of belief .
13 However , the best reason for making a will is that it takes the practical burden from the shoulders of those you leave behind .
14 The main problem about drawing up a will is that it means accepting the inevitability of death .
15 The advantage of a Tender is that it gives the defender the initiative in placing responsibility for further action on the pursuer 's agent .
16 Another benefit of such a system is that it enables one to learn about the human resources of the organization in a different way :
17 One of the attributes of such a system is that it makes available to all concerned the information they need to discharge their responsibilities .
18 Otherwise , the significance of a deposit is that it needs to be paid when contracts are exchanged .
19 The hon. Gentleman is asking a question which he knows will receive no answer , because the nature of a deterrent is that it remains uncertain — the nation that has it might be prepared to use it .
20 Certainly , one of the organisational reasons for centralising the buying function in a company is that it gives senior buyers more clout .
21 The importance of recognition as a goal is that it provides managers with unlimited opportunity .
22 The advantage of a lens is that it allows the image to be both sharp and bright .
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