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You ll almost always deduct the tax payments made on behalf of your employees before they receive their salary deposits if they work for you, and it may be worth discussing a similar arrangement for subcontractors if they do a regular amount of business with you Depending on the size of your business, you will remit the tax every quarter or every month Check carefully on the rules of the state, province, or country in which you are operating

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PROVIDE POSITIVE FEEDBACK Be sure to give positive feedback when you re satis ed payment is received Remember: you get paid rst and the buyer gets the item last Don t expect a glowing feedback report from your buyer if you haven t done the same for him or her (See 4 for more information on how to give feedback)

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Cash versus Accrual Accounting A final point to be made about the income statement is that it can be affected by the accounting method selected by the entrepreneur The options for the entrepreneur are cash or accrual accounting Typically, a company will select the accounting method that provides the greatest immediate tax benefit It must also be noted that a company can, in its lifetime, change from one method to another only once, and this change must be approved by the Internal Revenue Service (IRS) The IRS usually approves a requested switch from cash to accrual accounting and usually rejects a request to change from accrual to cash accounting What is the main difference between cash and accrual accounting Simply stated, it is the time at which a company recognizes its revenues and expenses Table 4-1 clearly shows the difference

Figure 8-1: You can see all the eBay selling fees for a particular listing in the My eBay Account Status page

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Taxes can be deferred paid later rather than sooner in a variety of legal ways Capital cost allowance allows you to write off the cost of a significant asset with a specific lifetime over a number of years You may use reserves to handle unrealized profit from your business operations, normally when the funds are not due until a later date Different types of income, such as interest, capital gains, and income from operations are taxed differently You may be eligible to set aside a reserve against bad debt, depending on your business and where it is located Inventory can be valued at actual cost or fair market value, and the decision on which to use may

T A B L E 4-1

PROVIDE SHIPPING DETAILS Let the buyer know when the item is on its way Provide the shipping service used; tracking information, if available; and estimated delivery time (See Ship the

benefit you in terms of tax treatment You need the help of a good accountant in all these matters, as tax laws are complex, constantly shifting, and different from one state (or province, or region) and country to the next

Item in this chapter) CLOSE OUT THE TRANSACTION Send a nal e-mail letting the buyer know you appreciate the business Inform him or her you left

Accounting Method Cash Revenues Recognized When actual cash is received from the customer When the product is shipped and the invoice is mailed Expenses Recognized When actual cash is paid to the supplier When the invoice is received from the supplier

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The accrual accounting method gives the reader of the income statement a richer and more complete depiction of the business s financial condition, since all revenues generated by the business and all expenses incurred are included, regardless of whether actual cash has been received or disbursed Because this method recognizes items immediately, many business owners try to use it to their advantage For example, prior to the end of the year, many owners will increase their inventories dramatically The result is an increase in expenses and therefore a reduction in profits and taxes For publicly owned companies, where the markets reward revenue and profit growth with an increasing stock price, many

The Items I ve Sold view in My eBay, shown in Figure 8-2, provides a great overview of your recently completed sales Key features of the view include:

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Q567731 - ASP.NET PDF viewer control | DevExpress Support Center
Feb 3, 2014 · Technology: .NET, Platform: ASP.NET MVC, Type: Question, Subject: ASP.NET PDF viewer control.

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