[ledgermaven]

I’m in my double declining phase (had increased activity when asset was new, increasing maintenance charges with age, risk of obsolescence) and was telling my friend I had to write her down due to decreased market value of our time together (I’m always studying).

If I move to France I may recover some of the impairment of my assets.

[ledgermaven]

really meant she had to write me down.

[MICPA87]

I feel like such a nerd for enjoying this. Lol.

The part was clever… IFRS and impairment :D.

FAR(11/14/11)- 92
AUD(01/04/12)- 91
REG(05/30/12)- 93
BEC(07/21/12)- 88

CPA - Michigan

[yankeeaccountant]

Wow, I hate having to be excluded from everything because I am always studying: I hate being a disregarded entity!!!!

[jimboace88]

I consider a lot of things to be “immaterial” lately–eating, returning my friends calls/texts, being social, etc.

FAR 07/27/11 - 87
AUD 10/01/11 - 85
BEC 11/15/11 - 87
REG 01/03/12 - 92

[rmm91909]

Thanks for the laugh! It is all so true!

[Hut-Hut]

Next time you’re about to pay the cashier at the store, ask them if they accept a draft instead of boot….yeah, you’ll really feel like a freak after you see the look on their face

BEC - 67, 79 - (expires 5/24)
REG - 74, 72, 77 - Key to Passing: RTFQ
FAR - 77 - Chance favors the prepared mind.
AUD - 64, (5/14) - FREEDOM!! (i hope)

[jomarie]

I feel like I'm a impaired asset right now. Once I pass all parts and take a well deserved vacation I'll recover some of my impairment.

Started sitting in May 2002, on and off. But since 2008 I've been nonstop and my scores are....
AUD - 39, 48, 56, 65, 68, 73, 76!!! (Finally passed in Oct 2011!!!) Becker, NINJA, & Wiley
REG - 75 (Lost Credit) 72, 68, 73, 75 (Passed again in Aug 2011) Becker, NINJA, & Wiley
FAR - 65, 68, 75 (Lost Credit) 68, 73, 73, 80 (Passed again in May 2012) Roger, NINJA, & Wiley
BEC - 65, 68, 71, 72, 72, 71, 76 (Lost Credit)- 70, 76!!!! I AM DONE!!! - Roger, NINJA, & Wiley
After 10 long years of studying, I AM DONE!!!! Finally a Licensed CPA in the State of New York!!

[RedRage00]

LMAO at Hut Hut

Texas CPA
Licensed, March 2012

[Anonymous]

@yankeeaccountant

Disregarded entity…sounds familiar 🙂

[letsfixthis]

The next time you ask a girl out and she says no, just tell her that the alpha risk would be too high for her to risk an incorrect rejection 😛

BEC: 87 (7/13/11)
FAR: 86 (8/31/11)
AUD: 99 (10/6/11)
REG: 88 (11/30/11)
Ethics: 100
(Illinois)

Used Becker for all four parts. Supplemented it with Wiley Test Bank for FAR and REG (HIGHLY recommended) and NINJA notes.

[KasiaS]

See the rituals/superstitions thread and you'll learn all about my magic red panties, an impaired long-lived asset soon to be written down and retired due to obsolescence after passing the CPA.

FAR 88 (07/15/11)
BEC 83 (08/31/11)
AUD 81 (10/15/11)
REG 83 (11/26/11)

Used NIU Correspondence CPA Review

[Lidis]

Hi Kasia,

Congratulations on your great scores. Since, I am going to take FAR in January. Would you let me use your red panties. I need some good luck

[KasiaS]

@Revenue, thanks! I'm happy to pass these panties on but I'm not sure you necessarily want nearly decade-old panties. I wasn't kidding when I said they are impaired. After AUD, I discovered a hole at the seam…hopefully it won't affect their effectiveness come Nov.26! I recommend you go out an purchase a nice, new pair of red panties. Ask iPass, it worked for them! 🙂

FAR 88 (07/15/11)
BEC 83 (08/31/11)
AUD 81 (10/15/11)
REG 83 (11/26/11)

Used NIU Correspondence CPA Review

[Anonymous]

My new favorite word is bifurcate.

[iPass]

Lol, Kasia.

@Revenue, here's a positive third party confirmation of the account of red panties, they work as a charm.

BEC - 10/12/2011 - 78
AUD - 11/23/2011 - 84
FAR - 02/22/2012 - 76 (I'll take it!)
REG - 08/31/2012

“Win as if you were used to it, lose as if you enjoyed it for a change.”
-Ralph Waldo Emerson

[Author]

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