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When current E & P has a deficit and accumulated E & P is positive, the two accounts are netted at the date of the distribution. If a positive balance results, the distribution is a dividend to the extent of the balance.
Practice Manager
An individual responsible for overseeing the business operations of a medical or dental practice, ensuring its efficient functioning.
Subjective
(1) When referring to charting, information is supplied by the patient and includes routine information about the patient, past personal and medical history, family history, and chief complaint; (2) Relating to the person who is thinking, saying, or doing something; personal; of a disease symptom, felt by the individual but not perceptible to others.
Observable
Capable of being seen or noticed; able to be observed.
Face-To-Face
Direct interaction between two or more people in the same physical space, as opposed to virtual or remote interaction.
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