Cabañas Monggini

Publication 527 2023, Residential Rental Property Internal Revenue Service

You cannot take any depreciation or section 179 deduction for the use of listed property unless you can prove your business/investment use with adequate records or with sufficient evidence to support your own statements. For listed property, you must keep records for as long as any recapture can still occur. Recapture can occur in any […]

Retained Earnings: Calculation, Formula & Examples

Retained earnings are reported in the shareholders’ equity section of a balance sheet. Net income is the accounting income of a company after deducting the cost of operating its business and its cost of debt. We have written this article to help you understand what retained earnings is and how to calculate it using the […]

Effective decision making in the age of urgency

It is generally acknowledged that clinician decision making is essential to effective healthcare service delivery and plays a significant role in efforts to improve quality of care (1, 2). However, there is considerable disagreement regarding the quality of clinical judgment, in particular the capacity of clinicians to conform to treatment guidelines and evidence-based practices. Some […]