SOP

(1) (Small Outline Package) A small-dimension, plastic, rectangular surface mount chip with gull-wing pins on its two long sides. See gull-wing lead, TSOP, SOJ and chip package.

(2) (Super OPerator) An IRC channel administrator who has capabilities below the channel's founder, but higher than automatic operators (AOPs). SOPs can vote for new SOPs and AOPs as well as add and remove AOPs. They provide tech support for the channel and can also ban a user permanently by setting an "akick" (automatic kick). Channel operators earn their status by being involved in the channel. See IRC and AOP.

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Recommendations, rather than requirements, issued by the Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (Aicpa) concerning specialized accounting policies practiced in given industries. They are issued in the public interest. For instance, one Statement of Position covers the accounting and reporting for universities. The Fasb is currently promulgating specialized accounting principles that were previously dealt with by the SOPs.