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No. It is not practical or correct to use both methods as the same time. According to GAAP, each method is accepted, but management must choose which method to use, independently of the other.
Whatever basis of accounting is used on an entity's tax return. Typically, used by smaller entities to reduce the burden of financial reporting. Tax basis of accounting is a non-GAAP OCBOA(other comprehensive basis of accounting).
1+8+5+4+5+5-5-5-5-5-5-5-5-5-5 = -17
50 50 25 25 25 25 20 x .05 50 25 25 50 25 5 5 5 5 5 50 5 5 5 5 5 5 5 5 5 5 25 25 25 5 5 5 5 5 25 25 5 5 5 5 5 5 5 5 5 5 25 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
0: (5x5)-(5x5) 1: (5:5)+5-5 2: (5:5)+(5:5) 3: (5+5+5):5 4: [(5x5)-5]:5 5: [(5-5)x5]+5 6: [(5x5)+5]:5 7: [(5+5):5]+5 10: 5+5+5-5 11: (5:5)+5+5 15: (5x5)-5-5 20: 5+5+5+5 24: (5x5)-(5:5) 25: (5x5)+5-5 26: (5x5)+(5:5) 30: [(5:5)+5]x5 35: (5x5)+5+5 45: [(5+5)x5]-5 50: (5x5)+(5x5) 55: [(5+5)x5]+5 75: (5+5+5)x5 120: (5x5x5)-5 130: (5x5x5)+5 625: 5x5x5x5