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Showing all 11 results
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Lease accounting rules are (finally) here – Implementing the FASB’s Accounting Standards Update
Fall 2022
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: The updated accounting standard for leases, released back in 2016, is finally taking effect this year for all organizations, including nonprofits, that haven’t already adopted it. Nonprofit organizations might be surprised at how many “leases” they have under the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2016-02, Leases (Topic 842) — whether for real estate, vehicles, machinery or equipment. This article examines how the changes are likely to complicate accounting and financial reporting.
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Lease accounting rules are (finally) here – Implementing the FASB’s Accounting Standards Update
October / November 2022
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: The updated accounting standard for leases, released back in 2016, is finally taking effect this year for all organizations, including nonprofits, that haven’t already adopted it. Nonprofit organizations might be surprised at how many “leases” they have under the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2016-02, Leases (Topic 842) — whether for real estate, vehicles, machinery or equipment. This article examines how the changes are likely to complicate accounting and financial reporting.
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A notable shift – Software survives patent-eligibility test
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Patents covering software can face an uphill battle when challengers contend the software is actually a patent-ineligible abstract idea. In Mentone Solutions LLC v. Digi Int’l Inc., the U.S. Court of Appeals for the Federal Circuit recently upheld one such patent. This article sheds some light on how these patents can withstand judicial scrutiny. Mentone Solutions LLC v. Digi Int’l Inc., No. 21-1202 (Fed Cir. Nov. 15, 2021); Two-Way Media Ltd. v. Comcast Cable Communications, 874 F.3d 1329, 124 U.S.P.Q.2d 1521 (Fed. Cir. 2017); CosmoKey Solutions GmbH & Co. KG v. Duo Security LLC, No. 20-2043 (Fed Cir. Oct. 4, 2021).
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Look before you leap: Key considerations when seeking loans
Winter 2020
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: For-profit businesses aren’t the only organizations that can find themselves in need of a loan. Nonprofits also may land in situations that call for relatively quick cash. This article discusses various types of loans and loans vs. other funding sources. It also makes suggestions on how to prepare for filling out a loan application. A sidebar explains three financial ratios that lenders often look at when determining whether to make a loan.
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The pros and cons of offering ancillary services
Summer 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Before deciding whether to offer ancillary services such as anesthesia or diagnostic testing, physicians need to answer two questions: First, will the services improve patient care? Second, are the physicians interested in, and willing to manage, the implementation of those services? This article suggests some factors for physicians to consider, including upfront costs, service support costs and regulatory issues. A sidebar lists several ancillary services a practice could offer, depending on its specialties and needs.
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Documentation matters in real estate professional exception
July / August 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Can a dentist qualify as a “real estate professional” and be allowed to deduct rental real estate losses? Maybe. This article reviews a U.S. Tax Court case finding that a dentist who also operated a real estate business qualified for the real estate professional exception, based largely on his extensive documentation of the hours he’d spent. A short sidebar reviews a separate case in which an architect’s rental activity losses were upheld by the Tax Court. Zarrinnegar v. Comm’r, No. 2017-34 (Tax Ct. Jan. 13, 2017) Franco v. Comm’r, No. 2018-9 (Tax Ct. March 6, 2018)
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What really motivates donors – New research suggests some surprising answers
Fall 2016
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Recent research provides some insight into donor motivation that can help nonprofits grow their financial support. This article summarizes a study of high net worth individuals that finds wealthy donors are primarily motivated by philanthropy. But other studies suggest that such factors as tax advantages and matching donations are critical to giving rates. A sidebar explores what Millennial donors want.
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Lend to win – Score big with an approach that exceeds profit and loss
October / November 2010
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Instead of considering only a business’s credit scores and end results, savvy lenders look at the full range of quantitative and qualitative factors when approving credit. This article offers a fictitious example of a company that was denied a loan by a bank that emphasized profits over other indicators. But the loan was approved by a different bank that had a long-term relationship with the client and took a more sophisticated look at its overall situation. A sidebar discusses the pros and cons of factoring as a way to access instant cash.
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FBI agent says PTSD interfered with the major life activity of sleeping
January / February 2009
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: In this article, the District of Columbia Circuit held that an employee who suffered from post-traumatic stress disorder (PTSD) had presented sufficient evidence for a jury to conclude that he was disabled and that PTSD substantially interfered with the major life activity of sleeping. Desmond v. Mukasey, 530 F.3d 944 (D.C. Cir. 2008)
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Bridging the generational gap – Succession plans for middle managers can ease disruption as boomers retire
Fall 2008
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Many manufacturers’ succession plans begin and end with the keys to the executive suite. It’s important to know who’ll take over when senior executives leave, but the loss of a key middle manager can be more disruptive to day-to-day operations. This article explains the challenges middle managers face supervising a multigenerational workforce and explores the steep costs of employee turnover.
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Mitigating circumstances – Reasonable damages and the plaintiff’s duty
September / October 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Attorneys and their financial experts often focus on quantifying a plaintiff’s economic losses. But it’s equally important to examine measures the plaintiff took, or reasonably could have taken, to mitigate its damages. A plaintiff isn’t entitled to recover damages for a loss that he or she reasonably could have avoided. When an expert evaluates the plaintiff’s opportunities to mitigate damages, the key term is “reasonable.” This article refers to a recent case, Silver Sage Partners, Ltd. v. City of Desert Hot Springs, to explain some issues that arise in determining the reasonableness of a plaintiff’s efforts to mitigate damages. Case citation: Silver Sage Partners, Ltd. v. City of Desert Hot Springs, 251 F.3d 814 (9th Cir. 2001).