Archivia 18 Giugno 2021

vi racconto la mia vita

La mia vita: la bambina e la donna
Sono Carla, ho 77 anni e si può
dire che sono ormai anziana!!! Nonostante questo il mio cuore è pieno d sentimenti, di nostalgia, di tanto amore
Ma parto da quando ero bambina
La mia infanzia, già nel seno materno, è stata costellata da traumi e delusioni
Sono nata durante la seconda guerra mondiale : la mia mamma, che mi aspettava, ha vissuto il terrore delle bombe, il riparo nei rifugi e io con lei, essendo nel suo grembo Qualcuno dice che un bimbo in gestazione vive tutte le paure della propria madre e questo “mi è toccato” Ad un certo punto la mia famiglia è “sfollata” fino alla mia nascita e per alcuni mesi, i successivi al parto,  c’è stata una certa tranquillità. Siamo poi venuti a Milano, a fine guerra, con la nonna paterna che ha sempre vissuto con noi, essendo vedova d figlio unico Peccato che fosse da sempre in conflitto con mia mamma al punto che io, man mano che crescevo, ero sempre più la “sua” bambina e vivevo il rapporto con mia madre quasi fosse una trasgressione o un torto alla nonna A volte mi chiedo come ho potuto reggere ad uno stress così pesante e duraturo nel tempo.
Quindi fra liti famigliari Intervallate da momenti d serenità, quando stavo fuori casa coi miei genitori a fare delle passeggiate nei boschi, sono diventata una ragazza adolescente e ho cominciato ad avere un rapporto complicato col cibo Da 60 kg sono scesa a 45 e mi sentivo più leggera dentro, più libera da tutti i condizionamenti vissuti in famiglia, più libera dal sentimento d colpa per nn riuscire a scegliere da che parte stare (nonna o mamma?) Era un travaglio interiore pesante, nn potevo lasciarmi andare nel rapporto con la mamma perché avevo sempre addosso gli occhi  della nonna che in qualche modo controllava i miei “sentimenti”
Io nn ricordo momenti d coccole da parte d mia mamma, nn poteva farmele, era guardata a vista sempre dalla nonna
Qualcuno si starà chiedendo “dove” fosse mio papà, come presenza, in questa famiglia patologica
Lui amava tanto sia me che sua moglie ma sentiva anche il dovere d proteggere sua mamma e quindi era “fra due fuochi” e nn prendeva una posizione chiara Adesso sento per lui una grande tenerezza 🥰

In tutti gli anni a venire ho sempre convissuto con un disturbo alimentare, quello d cui parlavo più sopra, e questa “ferita” ha portato nel mio fisico gravi conseguenze
Dal punto d vista sentimentale ho avuto storie con varie persone, storie che viste oggi mi fanno capire come io nn mi apprezzassi come persona, forse cercavo qualcosa che riempisse il vuoto che avevo dentro  Poi finalmente ho trovato un uomo serio con la quale mi sono sposata Abbiamo avuto 4 figli, la terza disabile e abbiamo realizzato una bella famiglia Ma io? Io nn stavo bene, nn ho mai “ritrovato” né la pace interiore che il rapporto libero con mia mamma: lei era lontana, lo è stata sempre fino a quando il buon Dio l’ha chiamata a sé
Oggi, dopo una caduta e conseguente frattura del femore, faccio i conti con la mia disabilità e vivo con speranza sapendo che Dio Padre nn mi abbandonerà mai, che si prenderà cura d me ogni giorno e, chissà che, nei tempi che solo Lui sa, mi guarirà.
Grazie per l’attenzione amici,
Carla

Neve

Nevica da ore.  I fiocchi volteggiando si posano sul prato e sul vialetto di casa, provati da un lungo viaggio. Il paesaggio è incantato: tutto tace, la pace mi avvolge; si ode solo il rumore dei miei stivali che sollevano la soffice neve. Divertita ne prendo una manciata e la passo sul viso come facevo da bambina, quando fingevo di truccarmi.

Anche Mel, la mia cagnolina, incuriosita dalla neve balzella qua e là come una capretta e sulle zampe le si formano piccoli ghiaccioli simili a calzini intonati col pelo nero e riccioluto. Corre veloce nonostante la neve e io fatico a tenere il suo passo… si diverte tanto!

Con gli schiamazzi lontani dei bambini la mia mente fruga nel passato e i ricordi ritornano più vivi che mai. Un sorriso si stampa sul mio volto: ero bambina e guardavo la neve dalla finestra con il nasino all’insú. Immaginavo che mi cadesse addosso; ma la finestra era chiusa. Stavo finendo i compiti, ma mi distraevo in continuazione, tanta era la voglia di raggiungere gli amici giù nel prato che stavano facendo un pupazzo di neve. Terminati i compiti, mi preparai frettolosamente.

La mamma aveva  lasciato sull’uscio gli stivali di gomma neri che, ahimè, lasciavano passare il freddo, e i calzettoni che mio fratello portava per le passeggiate in campagna con il papà e, benché mi andassero larghi, li indossai volentieri. Nella tasca della giacca a vento riposi un sacchetto con bottoni colorati per decorare il pupazzo di neve.

Una volta scesa, gli amici mi accolsero tirandomi delle palle di neve che finirono puntualmente all’interno del collo della giacca a vento. Dopo la corse sfrenate sulla neve  ci divertimmo lasciandoci cadere all’indietro  e, assetati e incuriositi, assaggiammo la neve. Com’era buona!

Venne il momento di pensare al nome da dare al pupazzo. Subito ci trovammo d’accordo con Gelo. Sarebbe stato di buon auspicio: così avrebbe tardato a sciogliersi.

Le ore trascorrevano velocemente e il nostro Gelo prendeva forma. Quando l’avevamo ultimato eravamo saltellanti per la gioia: era bellissimo ed elegante con i miei bottoni! Quando il sole era già calato la mamma chiamò più volte dalla finestra avvisandomi che stava per scodellare la minestra. Salutai gli amici e Gelo, stanca e contenta.

Rientrando a casa rimasi con i piedi nudi sul pavimento riscaldato dai pannelli; avevo la sensazione che truppe di formiche li solleticassero tanto erano freddi, innescando una reazione di forte prurito.

A tavola, mentre divoravo la cena, raccontavo soddisfatta ai familiari del pomeriggio trascorso. Dopo, pensando al pupazzo che mi avrebbe atteso il giorno dopo per essere abbellito ancora di più, caddi un un sonno profondo.

Sognai  Gelo. Era elegantissimo: indossava un frac, un cappello a cilindro e un papillon a pois rossi e bianchi e aspettava solo di essere invitato a casa di nonna Betta (la nonna di Silvia, Rita e Luigino) che ci avrebbe preparato un tè caldo con fette di pane e marmellata di fichi fatta in casa.  Per concludere il pomeriggio avremmo giocato alla tombola degli animali ma, ahimè, il povero Gelo non poteva entrare in casa a farci compagnia, altrimenti avremmo assistito al suo dis-Gelo… Con coraggio riuscimmo a convincerlo a rimanere fuori e promettemmo di salutarlo dalla finestra.

Mi svegliai la mattina seguente ristorata dopo il lungo sonno e, mentre mi preparavo per recarmi a scuola, pensavo che sarebbe stato bello se nonna Betta ci avesse invitati davvero per la merenda: avremmo potuto ammirare Gelo dalla finestra tra una fetta e l’altra di pane e marmellata… Chissà, forse il sogno si sarebbe avverato.

Oggi, ritrovandomi in questa distesa di neve in compagnia di Mel, come potrei dimenticare che quel sogno si è poi avverato?

Cash Accounting Definition, How It Works, Pros & Limitations

cash basis accounting measures income based on

Generally accepted accounting principles (GAAP) dictate the accrual basis, but many small businesses may nonetheless find it more cost-effective to utilize the much simpler cash basis. Each method identifies a different set of rules for recognizing revenues and expenses. While accrual accounting offers a more nuanced understanding of financial performance, it also requires more sophisticated tracking and reporting systems. Businesses must maintain detailed records of receivables and payables, which can be resource-intensive. This complexity can be daunting for small businesses or freelancers who may not have the resources to manage such detailed accounting practices. Cash-basis accounting is also known as cash receipts and disbursements or the cash method of accounting.

  • However, it is not the payment of cash that triggers the recognition of the expense.
  • Cash-basis or accrual-basis accounting are the most common methods for keeping track of revenue and expenses.
  • ✅ Includes investment income, asset sales, or one-time gains/losses.✅ Also includes interest payments on loans and debts.✅ Businesses must balance non-operating income to avoid financial risks.
  • Businesses using the accrual method to keep an accurate picture of accounts payable and receivable will maintain their ledgers according to the current status of a bill or invoice.
  • Small businesses and freelancers often face the challenge of choosing an accounting method that best suits their financial needs.

The Downside to the Accrual Method of Accounting

Another principle of cash basis accounting is its alignment with actual cash flow. This method provides a real-time snapshot of a business’s financial health, as it reflects the actual cash available at any given moment. This can be particularly beneficial for businesses with tight cash flow, as it allows them to make more informed decisions about spending and investments based on the cash they have on hand. Small businesses and freelancers often face the challenge of choosing an accounting method that best suits their financial needs. Cash basis accounting, a straightforward approach, records revenues and expenses only when cash changes hands.

How much are you saving for retirement each month?

For instance, IRC Section 451 mandates that income is recognized when it is actually or constructively received. Businesses must maintain accurate records of cash transactions to substantiate the timing of income and expense recognition. Cash basis and accrual basis refer to two different methods for recording business transactions. While cash-based accounting records income and expenses when the transactions occur, accrual-based accounting records income and expenses when they are earned or incurred.

What are the key components of an income statement, and how do they impact financial analysis?

  • On the other hand, accrual accounting records revenue and expenses when those transactions occur and before any money is received or paid out.
  • Someone on our team will connect you with a financial professional in our network holding the correct designation and expertise.
  • Unlike the accrual basis, which records transactions when they are incurred, cash basis accounting provides an immediate view of cash flow.
  • Pratiiek Mavani is a seasoned professional in accountancy, taxation, audit, and finance, boasting over 16 years of industry expertise.
  • Each section helps businesses analyze profitability, manage costs, and make strategic decisions.
  • Therefore, the accrual-basis accounting method ultimately provides a greater overview of your business’s financial situation, taking far more into account than cash flow or cash on hand.

As a business owner, you want to choose the accounting method that’s right for your business. Selecting the wrong accounting method could mean paying more taxes, complicated accounting workflows, and less useful financial statements. It might also mean needing to change your accounting method down the line, which requires applying for a change in accounting method with the IRS and potentially restating your financial statements. In an accrual accounting system, income and expenses are recorded when they occur, regardless of whether or not there’s cash in the bank to support the transaction.

cash basis accounting measures income based on

Do you own a business?

cash basis accounting measures income based on

Cash basis accounting is typically not aligned with Generally Accepted Accounting Principles (GAAP), as GAAP requires accrual basis accounting. The adoption of cash basis bookkeeping aligns with specific regulatory frameworks and tax requirements. They must consistently use this method to report income and expenses unless formally changed. The cash method of accounting is marked by its simplicity and ease of understanding. This method is generally easier to maintain since it does not require the tracking of receivables or payables which can be more complex and time-consuming. Pratiiek Mavani is a seasoned professional in accountancy, taxation, audit, and finance, boasting over 16 years of industry expertise.

cash basis accounting measures income based on

Companies with annual gross receipts of less than $26 million in any of the three preceding tax years may qualify for this method. When the service is finally performed or the sale is made, the revenue is then recognized, and the liability is decreased. Though the cash-basis accounting technique has advantages, there are notable setbacks. As a result, an investor might conclude that the HVAC Bookkeeping company is making a profit when, in reality, the company might be facing financial difficulties. Without these items in your statements, you might have difficulty keeping track of what you are owed and what you owe.

✅ Focuses on variable vs. fixed costs to analyze business profitability.✅ Used primarily for internal decision-making and cost control.✅ Helps companies determine breakeven points and optimize pricing strategies. We enjoy talking to business owners and self-employed professionals who are looking to get the most out of their accountant. You can visit us at any of our 409 locations, meet with us online through video call software, or talk to us by telephone. For businesses that have previously used the accruals basis, on the first set of accounts you’ll need to make some adjustments. This includes removing all the previous accounting adjustments that took place under accruals accounting.

cash basis accounting measures income based on

  • For instance, under accrual accounting, a business might recognize revenue from a sale as soon as the product is delivered or the service is performed, even if the customer has not yet paid.
  • Cash and accrual accounting are two different accounting methods, so it’s good to know how each operates as you decide how to account for your business transactions.
  • If the company receives an electric bill for $1,700, under the cash method, the amount is not recorded until the company actually pays the bill.
  • Under the cash method of accounting, transactions are recorded when cash is received or paid.
  • For instance, certain businesses cannot use cash-basis accounting because of the Tax Reform Act of 1986.

Supplementary disclosures or reconciliations to accrual basis figures may be necessary for a complete analysis of a online bookkeeping company’s financial health. Accrual accounting records income or expenses as soon as they are incurred, regardless of when payment is made or received, and this can provide a more accurate picture of the company’s financial health. An accrual-based system may better meet your needs if you have inventory, accounts payable, or need more detailed financial information. In both scenarios, cash basis accounting acknowledges revenue only when the cash is received.

Cash Basis Accounting: Definition, Example, Vs Accrual

cash basis accounting measures income based on

However, they would look unprofitable in the next year’s Q1 as consumer spending declines following the holiday rush. If you purchased blank hats and embroidery thread for $300, you would only record the $300 amount once the bills were paid. Cash basis accounting is usually a good fit for small businesses that don’t carry a lot of inventory because it’s simple and easy to use without a lot of accounting knowledge. Let’s say, for example, you sell $500 worth of goods on credit but receive payment in full today.

What Is Cash Basis Accounting? The Pros and Cons of This Method

  • Cash basis accounting provides more transparency for stakeholders and partners – which is helpful when trying to maintain trust in a wide range of business interests.
  • One reason for the accrual method’s popularity is that it smooths out earnings over time since it accounts for all revenues and expenses as they’re generated.
  • This team of experts helps Finance Strategists maintain the highest level of accuracy and professionalism possible.
  • Cash basis accounting, a straightforward approach, records revenues and expenses only when cash changes hands.
  • Effective income statement analysis enables strategic decision-making, investment planning, and risk assessment.
  • It offers a clear view of actual cash flow, making it easier for businesses to measure their profits based on cash transactions.

This approach can result in deferring tax liabilities, as income recognition may occur in a later tax period, potentially giving the business more time to use those funds for growth or other purposes. ✅ Compare operating expenses over multiple periods to track cost trends.✅ Identify areas where expenses exceed revenue growth.✅ Adjust budgets to reduce unnecessary costs and improve efficiency. There are no tax implications and you can switch at any time in the year and our team will guide you through the process for a smooth transition.

  • This means that you record income when a customer hands you cash, a check, or digital payment.
  • With inventory management being a significant aspect of their operations, accrual accounting provides a more accurate reflection of their financial health.
  • Focusing on the actual cash you receive and pay provides a clear picture of a company’s cash flow.
  • Calculating cash basis in accounting is quite straightforward—just track the actual amounts of money your business received and paid out over a given period.
  • Accrual accounting allows these businesses to recognize revenue and expenses in the period they are earned or incurred, providing a more accurate financial snapshot over the life of a project.
  • It requires minimal record-keeping, making it more manageable for small-scale businesses.

Common Mistakes in Income Statements and How to Avoid Them

cash basis accounting measures income based on

Cash basis accounting is suitable for small businesses with simple transactions and few accounts receivable and payable. However, it may not be the best choice for larger businesses or those with more complex financial transactions. Your accounting software can help you HVAC Bookkeeping with cash flow reporting, such as generating cash flow statements. An example of cash basis accounting would be a small retail store that purchases products from a supplier. The store would recognize the expense only once the product payment has been made rather than when they receive the goods. ✅ Ensures accurate financial reporting and transparency.✅ Helps businesses avoid fines, legal risks, and financial misstatements.✅ Builds credibility with investors, regulators, and financial institutions.

  • Another example of cash basis accounting would be a service-based business that provides services to its customers on credit terms.
  • This matching principle is a cornerstone of accrual accounting, offering a more detailed and realistic view of profitability over time.
  • This can be particularly beneficial for businesses with tight cash flow, as it allows them to make more informed decisions about spending and investments based on the cash they have on hand.
  • While accrual accounting offers a more nuanced understanding of financial performance, it also requires more sophisticated tracking and reporting systems.
  • Note that corporations with average annual revenues of over $26 million for the previous three tax years must use accrual accounting.

Expense Recognition

These 3 statements provide a picture of all financial performances at a specific point in time. Because you only record the money going in and out of your business account, you have more control over your tax liability. If you send an invoice of $2,000 to a client in November and they pay bookkeeping you in January of next year, you won’t pay tax for that transaction until the following year. Accrual accounting enables you to create more accurate forecasts because it incorporates all transactions, regardless of when they actually get paid or billed.

cash basis accounting measures income based on

cash basis accounting measures income based on

It’s easy to understand and implement without the need for complex accounting procedures. On an accrual basis, the transaction is recorded as income or expense when the transaction is initiated, though you don’t have the cash in hand. The business’s facts and circumstances will determine whether the cash basis method is appropriate for its situation. Lastly, you’ll be able to determine if cash basis accounting is right for you and your business.Let’s get to it. Some examples of expenses recognized under the accrual basis, but not on the cash basis, include rent paid in advance and salaries paid in arrears.

cash basis accounting measures income based on

Contents

cash basis accounting measures income based on

Under cash basis accounting, income is only reported when it is actually received, and expenses are deducted when they are paid. This can be advantageous for businesses looking to defer income to a later tax year or accelerate expenses to reduce taxable income in the current year. For instance, a business might delay invoicing clients until the next fiscal year to push income into a later period, thereby reducing the current year’s tax liability. Accrual accounting is an accounting method that records revenues and expenses before payments are received or issued. It records expenses when a transaction for the purchase of goods or services occurs. Cash basis accounting can track business finances by recognizing income when cash is received, and expenses when cash is paid out.

  • With implications for revenue recognition and expense deduction timing, it’s essential to grasp this method’s nuances.
  • The accrual method necessitates the use of a double-entry system, which is based on accounting equations.
  • Cash basis accounting is suitable for small businesses with simple transactions and few accounts receivable and payable.
  • Cash basis accounting is when you only record transactions when the money enters or leaves your business, even if they were earned or billed earlier.
  • FreshBooks offers cloud-based accounting to help small business owners send invoices, calculate expenses, and manage business finances from anywhere, on any device.
  • Businesses using accrual basis accounting may find it necessary or beneficial to switch to cash basis.

Julija

Otto di sera, sola in casa e qualcuno sta suonando il campanello alla porta. Sfilo i guanti di plastica gocciolanti e ancor prima di guardare dallo spioncino domando: “Chi è?” Una breve esitazione, poi una voce che conosco “Priviét signora Elvira. Sono io, Julija.” Invito la giovane donna ad entrare, la osservo e noto sul suo volto un’espressione nuova, indecifrabile.

Purtroppo mi sorge il sospetto che sia venuta a trovarmi, come spesso accade, perché ha necessità di “telefonare a casa”, in Ukraina, da un telefono fisso. L’avaro uomo anziano a cui presta assistenza non glielo consente mai, se non a pagamento. Così, mentre ancora ci troviamo in anticamera mi sento dire: “Sai dov’è il telefono Julija, chiama tranquillamente.” Scuote più volte il capo offrendomi un risolino spensierato.

“Kak dielà, signora Elvira?” “Sto bene, grazie. Vieni un attimo in cucina che ho ancora piatti da lavare.”

“Spasiba.” Si dirige verso una  sedia posta all’angolo, accanto alla finestra. Quello è il posto prediletto anche da Helena, la signora venuta dall’Est. Julija lo sa, l’ha conosciuta e sono diventate molto amiche. Mi sorride sorniona, rimanendo in silenzio. E’ alta di statura, esile di corporatura, la pelle ambrata, occhi di un azzurro incredibile con cui mi osserva mentre titilla con le dita della mano un ricciolo ribelle dei sui lunghi vaporosi capelli, dal colore fiammeggiante da sembrare una torcia accesa.

Julija è una persona calma, affabile e affidabile, a cui non viene mai meno il sorriso; quando arriva sembra portare con sè una folata d’estate.  Possiede una laurea in Ingegneria Meccanica: titolo che qui non le viene ancora riconosciuto e pur di rimanere in Italia svolge un lavoro impegnativo. E’ una delle tante  brave badanti precarie, sfruttate e sottopagate. Quando lo scorso anno a luglio, avendo ospite Ilya, il bambino Bielorusso, mi ero rivolta a lei per “un aiutino” come traduttrice, ci incontravamo già da due anni, abitualmente nei locali della Caritas.

“Quale novità mi porti?” domando mentre ci trasferiamo in soggiorno.

Risponde: “TasKà”,  ma se ne pente istantaneamente. Mordicchiandosi il labbro inferiore si corregge: ”Niet, niet. Non è questo oggi il mio grosso problema, signora Elvira. Stasera ho bisogno di te: puoi farmi fotocopie colorate dei documenti arrivati dal Consolato?”

Sono a conoscenza del significato profondo della parola ”Toska”. Si pronuncia “taskà” proprio come si trattasse di una conchiglia. Infatti lo è: racchiude in sé uno stato emotivo pieno di sfumature di tristezza, inquietudine, afflizione e  malinconia. Tutte emozioni che spesso Julija patisce. Difficile per noi europeri tradurre e comprendere appieno la  rilevanza di questo vocabolo. Non ha alcuna attinenza con la nostalgia, di cui lei afferma di non soffrire.

“Potevi già portarmeli quei documenti.”  Mi sorride grata. Sospira a lungo. Si rilassa, quasi a voler far scivolare via una forte tensione interna. Si alza in piedi e da sotto il maglioncino rosso, con un fulmineo gesto di magia, sfila una busta color arancione formato A4. Non riesco a trattenere una risata.

“Io nascondo, signora Elvira, documenti importanti questi miei.  Università, cert cer …come dire miei personalmente?”  “Sono certificati, come quello di nascita, quello di identità?”

“Si, anche di divorzio.” L’informazione mi coglie alla sprovvista. Lei osserva la mia espressione sbigottita e arrossisce lievemente. “Niet, non ti ho detto che giovanissima sono stata sposata a Kiev, scusa.” “Scusami tu Julija se sono rimasta così sorpresa. Ma, hai divorziato a vent’anni?” Sono al corrente, infatti, che ne compirà venticinque il prossimo mese di giugno; data la giovane età potrei esserle madre.

 “No, diciannove anni. Matrimonio kaput dopo quattro mesi, lui ragazzo violento e molto ubriaco di alcol. Studiavamo insieme. In mia Nazione non prevedere periodo di separazione: divorzio arriva presto, anche entro tre mesi.”  Incapace di spiccicare parola, ancora incredula, rimango muta. Lei mi tranquillizza: “E’ la verità vera, signora Elvira. Tu puoi leggere tutti i miei documenti che ho portato. Sono stati tradotti in italiano e hanno validezza.” “Non occorre Julija, ti credo. Andiamo a fare le fotocopie a colori. A cosa ti serviranno?”

Si illumina, spalanca le braccia, mi abbraccia teneramente ma con grande entusiasmo. Caspita! Ecco scoperchiata la pentola che ribolliva: è innamorata e sprigiona la sua frizzante, contagiosa felicità. “Porto tutti i fogli al mio fidanzato che è buono, bravo e mi aiuta. E’ un uomo serio, grande di trentasei anni e vuole vedere tutta la mia storia.” “E’ qualcuno che conosco?”  la curiosità è femmina…

“No è di un altro paese, qui vicino; lavora in una Banca e si è innamorato di me.” “E tu di lui, si vede anche al buio. Sono davvero contenta, Julija.” “Kojak, per favore, non dire al vecchio signore che tu sai tutte le cose di me.” “Tranquilla, lo conosco a malapena, e poi esce pochissimo di casa, vero?”

“Da, da. Troppo vecchio e malato e non gentile con me. Lui non sa ancora che presto vado via. Vado a vivere dal mio fidanzato che si chiama Fabio.” “E’ una notizia bellissima che mi rende molto felice. Ti meriti il meglio dalla vita.”  “Signora Elvira, mi dispiace tanto per noi; tu sei buona e hai aiutato me.” “Possiamo comunque tenerci in contatto telefonico. Io ci tengo.” “Da,da, ma io avrò tanto da fare per preparare tutto bene per bebè che arriva.” “Aspetti un bambino? Ma dove lo nascondi che sei così magra?” “No, no nascondere. Lui piccolo semino appena arrivato” e, con un sorriso che riempie la stanza, conferma la gravidanza sventolando due dita della mano.

E’ arrivato il mio momento di abbracciarla con affetto materno. “Abbi cura di te, mi raccomando. E soprattutto sii felice più che puoi, cara Julija. Ma non sparire, d’accordo?” “Niet, signora Elvira. Noi ci sposeremo presto, vedrai. Poi, quando è nato, ti porto il piccolo bebè di Julija e Fabio così diventi nonna.”

Celebriamo i fortunati eventi brindando con una tazza di the e con soffocate risatine contagiose. Io corro rischio di rimanere stritolata dai suoi calorosi abbracci.

“Ciao Julija. Arrivederci.” “Ciao signora Elvira. Do svidania. Arrivederci!” è talmente raggiante che scende le scale a volo d’angelo.  Sorrido divertita mentre richiudo la porta alle sue spalle. Sfilo le chiavi dalla toppa dal momento che i “maschi” di casa, – che si trovano allo stadio Meazza ad assistere ad una partita di calcio di “vitale importanza” -, rientreranno tardissimo.

Le ombre della notte sono scese sulla giornata e sulle case.  Ancora emozionata ed intenerita dalle improvvise sorprese della vita, mi dirigo verso la finestra della cucina per abbassarne la tapparella. Lo sguardo mi cade sulla “sedia preferita” dalle mie amiche straniere e noto la presenza di un foglietto a quadretti, ripiegato alla bell’e meglio. E’ del tutto inaspettato e sono più che certa non si tratti di un uno dei miei mille appunti, scritti in tutta fretta, che distrattamente semino per le stanze di casa.

Attratta ed intrigata lo raccolgo, lo apro lentamente, quasi timidamente. Incontro subito la spigolosa calligrafia di Julija e, alla vista dell’immancabile “Signora Elvira”, provo un’intensa amorevole commozione:  “Ho voluto essere, imparare, fare, avere mille cose che  – tu sai  – mi sono mancate. Adesso vorrei anche assomigliare un poco a te. Julija”

 Marzo 2004

P. S. 11 aprile 2021

Oggi, dopo aver sentito la notizia flash: ”Venti di guerra tra Russia ed Ucraina, con escaletion di minacce e movimenti di truppe”, ho deciso di pubblicare il racconto.

 

Ho perso una cara amica

Carissimi, scrivo due parole sull’evento doloroso che ha colpito me e tutte le amiche e amici di Fede e Luce e la comunità parrocchiale di Pantigliate. Aggredita dal covid 19, nel giro di una decina di giorni, è mancata Giovanna Banchiero, una persona molto conosciuta nel nostro paese e una grande amica della comunità Fede e Luce.

Dento di me è rimasto un grande vuoto perché la conoscevo da anni e ci volevamo bene. Giovanna era una persona generosa, non si risparmiava né per la nostra parrocchia né per Fede e Luce, della quale da circa un anno era la coordinatrice. Riusciva a pensare a tutto e anche a curare la piccola Desiré, la sua nipotina nata da pochi mesi.

Quando manca una persona amica, se ne va un pezzetto di te, rimane il rimpianto, il ricordo dei momenti vissuti insieme, rimangono le sue parole di incoraggiamento quando mi vedeva preoccupata per la mia situazione di salute e mi diceva “tu sei importante, come farei senza di te”

Giovanna è entrata a far parte della mia vita e non uscirà più perché è scolpita dentro, nel profondo. So che dopo una breve ma molto intensa sofferenza, lei è arrivata e adesso è nella luce e nella pace.

Ho perso un’amica ma ho un angelo che dal Cielo mi guarda e intercede per me.

Giovanna, grazie di essere  stata con me, con noi, finché il Signore lo ha permesso. Buona vita eterna!!!

 

 

How to Depreciate Improvements on Rental Properties

depreciable assets

Expenses generally paid by a buyer to research the title of real property. The first section, Specific Depreciable Assets Used in All Business Activities, Except as Noted, generally lists assets used in all business activities. The second section, Depreciable Assets Used in Retail Accounting the Following Activities, describes assets used only in certain activities. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.

depreciable assets

Depreciable Assets Quiz

Some companies choose the accelerated method to shield more income from tax, though their reported net profits will be less in earlier years. This depreciable assets will reverse in the later years, as less depreciation expense is recorded. Depreciable property is any asset that is eligible for tax and accounting purposes to book depreciation in accordance with the Internal Revenue Service’s (IRS) rules. Depreciable property can include vehicles, real estate (except land), computers, office equipment, machinery, and heavy equipment. In accounting, we do not depreciate intangible assets such as software and patents.

Rental Property Tax Deductions Checklist: Maximizing Landlord Tax Deductions

You can elect to claim an 80% special depreciation allowance for the adjusted basis of certain specified plants (defined later) bearing fruits and nuts planted or grafted after December 31, 2022, and before January 1, 2024. The following discussions provide information about the types of qualified property listed above for which you can take the special depreciation allowance. It also includes rules regarding how to figure an allowance, how to elect not to claim an allowance, and when you must recapture an allowance.

depreciable assets

Self-Employed Tax Deductions Calculator

Let’s say you need to determine the depreciation of a delivery truck. It has a salvage value of $3,000, a depreciable base of $27,000, and a five-year useful life. Tangible (physical) assets depreciate, while you expense intangible assets using amortization. It can play many roles in a business’s financial planning, including properly assessing asset values for accurate (and potentially lower) company taxes. By allocating the cost of a purchased asset over the period of time when it is expected to be in use, businesses can deduct a smaller amount of the cost over several years instead of one large deduction in the year it was purchased.

Starting Point for Depreciation

depreciable assets

You cannot depreciate inventory because it is not held for use in your business. Inventory is any property you hold primarily for sale to customers in the ordinary course of your business. If you use part of your home as an office, you may be able to deduct depreciation on that part based on its business use. If you lease property to someone, you can generally depreciate normal balance its cost even if the lessee (the person leasing from you) has agreed to preserve, replace, renew, and maintain the property. You made a down payment to purchase rental property and assumed the previous owner’s mortgage.

  • Instead, the balance in Accumulated Depreciation is carried forward to the next accounting period.
  • Generally, for the section 179 deduction, a taxpayer is considered to conduct a trade or business actively if they meaningfully participate in the management or operations of the trade or business.
  • For example, property acquired by gift or inheritance does not qualify.
  • You reduce the adjusted basis ($1,000) by the depreciation claimed in the first year ($200).
  • The maximum depreciation deductions for trucks and vans placed in service after 2002 are higher than those for other passenger automobiles.
  • The $147 is the sum of Amount A and Amount B. Amount A is $147 ($10,000 × 70% (0.70) × 2.1% (0.021)), the product of the FMV, the average business use for 2022 and 2023, and the applicable percentage for year 1 from Table A-19.

A Complete Guide to Depreciation of Fixed Assets

depreciable assets list

In addition to providing a tax deduction, depreciation allows businesses to spread out the cost of certain expenses over time. This can help manage cash flow and ensure that business expenses do not exceed revenue in any given year. Depreciation is important in business cost accounting because it provides a tax deduction. This tax deduction allows businesses to recover the costs of certain business expenses, such as equipment and machinery. The deduction amount depends on the particular expense and the depreciation schedule set by the IRS. Regarding cost accounting, depreciation is an important concept to understand.

Keep the Costs Down

depreciable assets list

The significance of fixed assets lies in their contribution to generating revenue and supporting operational efficiency. This information is crucial for maintaining an organized Fixed Asset Useful Life Table, guiding businesses in optimizing their asset utilization and planning for future investments. The Fixed Asset Useful Life Table becomes imperative for these long-term assets, aiding in precise depreciation calculations and strategic planning.

  • On the other hand, items or costs that are only expected to provide benefits for less than a year should be expensed immediately as period costs.
  • This characteristic makes depreciable assets beneficial to a business by allowing them to generate revenue over time through depreciation.
  • If you have equipment that’s more productive in specific years, this method could be useful for you since you can take more depreciation during those periods.
  • After that, there is a possibility that the asset will no longer function cost-effectively or contribute to the operations.
  • This is the tax saved from reducing the depreciation expense from the taxable income.
  • This method of depreciation allows a larger tax deduction in the early years of an asset and less in later years.

Inventory Count: Understand why and how to do it in your company!

depreciable assets list

Net Book Value is the original cost of the asset less the accumulated depreciation. It is mandatory in the US for accountants to calculate depreciation per rules set by the GAAP-Generally Accepted depreciable assets Accounting Principles. If you or someone you know is in crisis, do not use this form, but connect with the Veterans Crisis Line — Call 988 and press 1 or visit VeteransCrisisLine.net. VHA Station Accountant must provide Optional Form (OF) – 1017G Journal Voucher Form and screenshots of both transactions to FSC OAS via email to verify transfer into FMS in an accurate and timely basis. FSC OAS will notify the receiving VHA Station that the asset has been transferred out of iFAMS and is ready for capitalization in FMS.

  • But before you file your taxes as a business owner, it’s important to understand which tax deductions your business is eligible for.
  • This allocation of cost recognizes the gradual decrease in the asset’s value due to factors like technological advancement, wear and tear, and obsolescence.
  • Maintenance and Repairs – Activities directed toward maintaining an asset in a useable, acceptable, and original condition.
  • Accelerated methods like double declining balance may provide higher depreciation expenses in the early years, aiding in immediate tax benefits but potentially affecting net income.
  • The Depreciation Rate is calculated as a percentage by dividing the straight-line rate by a specified factor.
  • It means a prediction is made regarding the length of time that the asset will continue to serve its intended purpose.

How Do Depreciable Business Assets Work?

Businesses can deduct depreciation costs in many countries when calculating their income taxes. This can Insurance Accounting lead to significant savings for businesses, which can help them reinvest in other areas of their operations. Another way depreciation is used in cost accounting is to create a reserve to replace a long-term asset. This reserve fund is used to fund future replacement costs, such as when an asset reaches the end of its useful life and needs to be replaced.

  • If the asset has an unlimited useful life, it is not a depreciable asset in accounting because it can be practically used forever without a reduction in value.
  • For each asset, the useful life will depend upon the type and/or construction used.
  • Depreciable assets are business assets qualified for depreciation based on IRS Publication 946.
  • Depreciation is a method for spreading out deductions for a long-term business asset over several years.
  • This matching concept is called the matching principle and is one of the key pillars underlying accrual basis accounting.
  • Further, its value tends to increase over time due to the scarcity of land as opposed to the decline in the value of other types of fixed assets.

Personal Property Not Used for Business

depreciable assets list

Electronics and software, patents and copyrights, vehicles, fixtures and fittings, and buildings all have specific rules that apply to their depreciation. This characteristic makes depreciable assets beneficial to a business by allowing them to generate revenue over time through depreciation. Depreciable assets can also help to hedge against future losses, and the proceeds from their sale can help finance other aspects QuickBooks of the business.

depreciable assets list

Fair Market Value (FMV) – An estimated value, based on a comparison with identical or similar past, actual, or expected assets/goods or services, of what a willing buyer would pay a willing seller for assets/goods or services. Jeremy writes for small business owners who need actionable information on tax strategy, efficient accounting practices, and plans for long-term growth. Additionally, there has been discussion about increasing the useful life of certain assets to reduce the amount of depreciation expense taken each year. The common methods are straight-line, declining balance, sum-of-the-years digits, and production units.

Dedicato all’8 marzo

Mi chiamo Lucilla, la dottoressa Lucilla Torregiani, e oggi posso affermare di avere conquistato il lavoro dei miei sogni.
Il mio percorso non è stato semplice e ho dovuto combattere per ogni piccolo passo in avanti. Ho iniziato a lavorare con un diploma di segretaria d’azienda, seguendo il consiglio dei miei genitori. “Come donna – dicevano – scegli una professione che non ti impegni troppo tempo. Metti da parte qualche soldo per la dote e poi, quando ti sposerai, potrai stare a casa e badare alla tua famiglia a tempo pieno.
Così, da brava figlia, appena finite le superiori trovai un impiego come segretaria presso un’importante agenzia di comunicazioni. Com’era diversa la vita in quegli uffici da come l’avevo sempre immaginata! Con l’esperienza maturavo sempre più idee e soluzioni da proporre, ma chi voleva ascoltare un’umile segretaria?
Eppure non mi sentivo inferiore a loro, ero sempre più consapevole della qualità delle mie idee e della ricchezza delle mie esperienze. Così mi sono iscritta a Scienze della comunicazione. Lavorare e frequentare l’Università è stata dura ma ce l’ho fatta.
Con l’accrescere delle mie potenzialità quell’ambiente lavorativo mi stava sempre più stretto, così ho fatto il grande salto ed ho aperto una mia agenzia.
Che fossi brava lo sapevo già, velocemente lo hanno capito anche all’esterno e il lavoro ha cominciato a girare bene. Così ho espanso l’attività ed ho assunto nuovo personale. Tutte donne naturalmente, tranne il nostro segretario che si chiama Mario ed è davvero un bel ragazzo, perché in fondo anche l’occhio vuole la sua parte.
Oggi entrando in ufficio sono stata fermata da un cliente che mi ha chiesto: “Signorina, posso parlare con il titolare?”
Con che soddisfazione gli ho risposto: “Sono la dottoressa Torregiani, la titolare. Fissi un appuntamento con Mario, il mio segretario”.
Dovrò per la mia carriera rinunciare a farmi una famiglia? Assolutamente no: se gli uomini non devono scegliere, perché dovrei farlo io?
Per la mia vita ho scelto il pacchetto completo.

Substance Withdrawal and Treatment Options

cure for alcohol withdrawal symptoms

Older adults over 65 experience extended withdrawal due to slower metabolism and increased health risks. Dehydration, electrolyte imbalances, brain lesions, and liver dysfunction worsen symptoms by disrupting bodily systems. Co-occurring substance abuse and certain medications, like benzodiazepines, further complicate withdrawal, increasing its severity and risks. Alcohol withdrawal syndrome is a clinical condition that may arise what is Oxford House following the cessation or reduction of regular, heavy alcohol consumption.

cure for alcohol withdrawal symptoms

Alcohol Withdrawal Syndrome

Symptom-triggered therapy with benzodiazepines remains the cornerstone of management. Symptoms can begin 6 hours after a person’s last drink and typically peak around 72 hours. Heavy alcohol use also depletes the body of vital electrolytes and vitamins, such as folate, magnesium, and thiamine. Therefore, treatment may also include electrolyte corrections and multivitamin fluids. The hallucinations are typically visual but can Cure for Alcohol Withdrawal Symptoms also include auditory illusions.

Benzodiazepines

  • Talk to your doctor or an alcohol treatment specialist before you try tapering.
  • Our personalized alcohol rehab is designed to minimize withdrawal discomfort, address co-occurring mental health conditions, and pave the way for lasting recovery.
  • As your body gets used to no alcohol, different treatments can make you more comfortable and keep your symptoms from getting worse.
  • Moderate to heavy drinkers can also benefit from medical supervision in the acute withdrawal stage.
  • Studies show support groups play an instrumental role in helping people develop healthy social networks that result in continued sobriety.

Alcohol withdrawal is one of the most dangerous types of withdrawal, and can even cause death in rare cases. Getting the proper treatment is critically important when thinking about walking away from alcohol use, so that you can make sure you’re safe and comfortable. Luckily, all kinds of evidence-based treatments‌ are available to help people start living an alcohol-free life. Always consult your healthcare provider to ensure the information displayed on this page applies to your personal circumstances. Call Legacy Healing Center today to learn more about our alcohol detox programs and start your journey toward recovery. Additionally, individuals with previous withdrawal episodes are more likely to experience severe symptoms due to the kindling effect, which makes subsequent withdrawals progressively worse.

Alcohol Withdrawal Symptoms, Detox, Timeline, and Treatment

While some of the symptoms of alcohol withdrawal syndrome are similar to a hangover, they are not the same condition. Alcohol withdrawal syndrome and a hangover have different causes. People with alcohol withdrawal syndrome can have a wide variety of symptoms.

cure for alcohol withdrawal symptoms

Mild withdrawal symptoms might be managed at home with medication to reduce discomfort, while moderate to severe symptoms often require hospitalization or treatment in a specialized detox facility. Treatment for alcohol dependency may also include counseling and support groups to address underlying issues. The symptoms of alcohol withdrawal can range from mild to severe, and they typically begin within hours to a few days after the last drink. Common symptoms are anxiety, shaking, sweating while more severe cases lead to hallucinations, seizures, and delirium tremens (DTs), which are potentially life-threatening. Again, with proper detox and withdrawal management services, your withdrawal period from alcohol should only last a few days. Most people make a full recovery from alcohol addiction with the right treatment.

Complications

cure for alcohol withdrawal symptoms

In the outpatient setting, mild alcohol withdrawal syndrome can be treated using a tapering regimen of either benzodiazepines or gabapentin administered with the assistance of a support person. Proposed regiments include fixed dosing with as-needed doses available. Should symptoms worsen, patients and their support person should be instructed to present to the emergency department for evaluation and further treatment. If you are thinking about quitting drinking, talk to your healthcare provider.

  • Chronic alcohol use can cause complex changes in the brain, including the neurotransmitters dopamine and gamma-aminobutyric acid (GABA), which affect excitement and a person’s sense of reward.
  • You may have to continue to attend a medication-assisted treatment program to continue to receive doses for things like naltrexone injections, however.
  • This could include everything from anger management classes to nutrition advice.
  • Proper sleep hygiene and professional guidance can eventually help normalize these patterns.
  • This is how the body and brain communicate to allow a person to think, feel, act, and experience the environment.