You can be right. I do not see a good end for BAA owners. But maybe I am wrong. .................................................. ...........................................
I can not say anything reliable about the rules. They are too complicated and too different. They differ in different states often . There are also industries that are treated differently. There are also breaks in different circumstances. For general learning I can recommend you this link. https://www.cliffsnotes.com/study-guides/accounting/accounting-principles-i
Thank you for your answers. All the best For today I have to end, you will hear from me again.
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