| Depreciation | This is a Note on Generally Accepted Accounting Principles. It discusses depreciation, but first creates the context in which depreciation can best be understood.
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| Surpluses in Nonprofit Organizations | This note describes the rationale for having a surplus (equivalent of profit) in a nonprofit organization. It provides guidance on how to calculate the appropriate size of the surplus.
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| Principles of Accounting Memo | Please contact me at David@DavidYoung.org to obtain the course syllabus | Download |