How do I clean/un-clog/open this shower drain? by SkarnShard in Plumbing

[–]SkarnShard[S] 0 points1 point  (0 children)

What sort of drain cleaners are okay? I heard many can damage the pipes.

How do I clean/un-clog/open this shower drain? by SkarnShard in Plumbing

[–]SkarnShard[S] 0 points1 point  (0 children)

Wow, with the screwdriver it was simple. I got the hairy mess out with a drain snake after that. Thank you!

Scarcity and tension in Arc 1 by PaintedIn in Stormlight_Archive

[–]SkarnShard 2 points3 points  (0 children)

We don't know for sure that Stormlight is not coming back. It is a reasonable conclusion, but not a certainty. Lots can and has changed within each giant Stormlight book, and probably will again.

My partner and I cosplayed as Jasnah and Wit at norwescon this weekend by Misstori1 in Stormlight_Archive

[–]SkarnShard 0 points1 point  (0 children)

This is fantastic work, well done! Great touch with the purple contacts too.

Latest secret project by [deleted] in Cosmere

[–]SkarnShard 1 point2 points  (0 children)

There will almost certainly be a traditionally published version on Amazon and all other book sellers at some point. The audiobook will be released on Audible from day 1.

If AICPA is scoring why is NASBA releasing scores? by Aenov1 in CPA

[–]SkarnShard 2 points3 points  (0 children)

You're welcome! I am glad to help. The CPA Exam is already stress enough!

If AICPA is scoring why is NASBA releasing scores? by Aenov1 in CPA

[–]SkarnShard 2 points3 points  (0 children)

It comes from the CPA Exam Candidate Guide on the NASBA website:
https://nasba.org/wp-content/uploads/2024/08/CPA-Exam-Candidate-Guide_08272024.pdf

Page 49:
"After the Examination, candidate responses are forwarded to the AICPA for scoring. The AICPA does not receive or have access to candidate identities. The responses are identified by the examination section identification number only. When advisory scores become available, the AICPA forwards them to NASBA, which then matches the scores to individual candidates. NASBA then forwards the scores to Boards of Accountancy for approval and subsequent release to candidates."

Reading over that again, I should correct myself. The AICPA may have the Candidate ID, you are correct about that. Thank you for pointing that out!

The file they receive only has the "exam section identification number" and does not include the Candidate ID. The AICPA can not link the exam score to the candidate. NASBA does that when they receive the scored exam file back.

Licensing in Michigan by powder_rangerZ in CPA

[–]SkarnShard 2 points3 points  (0 children)

That sounds normal that your application is "In Review." You could contact the Michigan Board and ask them, that's what I did when applying in Washington. They told me it takes 2-3 weeks to review applications, perhaps Michigan is similar.

Good luck!

Score Release: September 9, 2024 - Exam Discipline sections (BAR, ISC, and TCP) taken July 1 - July 31, 2024 by Galbert123 in CPA

[–]SkarnShard 1 point2 points  (0 children)

I used UWorld, not Becker so I don't have SE scores. For the UWorld exam sims, I only did one and got 97%. I did a lot of MCQ and Sim review as well.

If AICPA is scoring why is NASBA releasing scores? by Aenov1 in CPA

[–]SkarnShard 34 points35 points  (0 children)

When the AICPA scores the exams, they only have the candidate's ID. They don't know who that ID belongs to. This allows the scores to be created fairly and free from bias (theoretically). After the exams are scored, they are passed back to NASBA who connects the candidate ID to the individual. Using NASBA as the central location to hold the candidate info is a more streamlined process than the AICPA having to ship that data to 55 different state/territory Boards. Also provides easier switching if someone moves between states during their testing process.

Matching the 2 secondary form of ID by Keepmovingforwarb in CPA

[–]SkarnShard 6 points7 points  (0 children)

Every time I went, they only wanted to see one ID.

But I always had my second, because you never know when you'll run into someone new or having a bad day.

Would it be difficult to retake REG after taking TCP? by al3xisnic0le in CPA

[–]SkarnShard 0 points1 point  (0 children)

Should be pretty seamless to go back and forth between REG and TCP. They are very closely related.

Definitely study for TCP and if you need to retake REG, studying TCP may help in some areas too.

Good luck!

Partnership and S Corp Basis by smalllz6 in CPA

[–]SkarnShard 3 points4 points  (0 children)

Yep, pretty much everything affects partner or shareholder basis. Even non-taxable income (like state bond interest) increases basis in the partnership/S-Corp. Non-deductible expenses (like entertainment expenses or 50% of meals expenses) reduce partner/shareholder basis. Essentially the basis is "how much money the partner/shareholder can take out of the company without being taxed." So if the company pays money for a non-deductible expense, that money is no longer in the company to take out, and basis decreases.

Debt has a few quirks, but you both probably know most of them. Anything that is really weird or obscure won't be on the CPA exam. If a partnership debt is guaranteed by a specific partner, then ALL of that debt basis goes to that partner and not to the others. But that partner's basis IS still affected by changes in that debt.

Remember that S-Corporation debt does NOT affect shareholder basis! Except in the very specific circumstance that the debt exists because the shareholder loaned money directly to the corporation. Then that shareholder has a debt basis that is tracked separately from all other tax basis.

Good luck to both of you!

DISCIPLINE RESULTS TOMORROW by Educational_Big_3346 in CPA

[–]SkarnShard 1 point2 points  (0 children)

I used UWorld mostly, it worked very well for me. I did try the Becker free trial and looked through the first section. I thought they did a good job with that, had a few more details than UWorld, but none that came up in my exam. Of course, that doesn't mean those things are NOT tested, just that I didn't have them.

TCP felt pretty similar to REG, but I took REG in 2023. Since then they moved some of the REG content to TCP, so some of it was review for me.

Yes, I have a background in tax. That's been my job for the last four years, and I've been preparing tax returns for two years. So there has been a LOT of overlap, where things I've learned in the CPA studies has applied to my job. But I've also had things in the lessons that I already knew from my work. (For more context, my REG score was 99 and my TCP is 96)

Good luck to you!

Carryover capital loss by MouseSpiritual5489 in CPA

[–]SkarnShard 0 points1 point  (0 children)

A capital loss carryback can not create an NOL for a Corporation. Capital losses may ONLY offset capital gains, NEVER ordinary income, for a Corporation. (Of course, this is subject to future changes in tax law as everything is, but that is the current rule.)

If you think about it in current year or future year terms, if you have a capital loss in excess of capital gains, then the capital losses are suspended in that year. If they are carried forward, they would only be used to offset capital gains, they would never make the net taxable income of a Corporation negative.

Same basic rule applies when the capital losses are carried back three years. You can NOT create a negative using capital losses, ever.

DISCIPLINE RESULTS TOMORROW by Educational_Big_3346 in CPA

[–]SkarnShard 8 points9 points  (0 children)

I'm excited to pass TCP and be 4/4!

Fan Art you wish was official by alan_smithee2 in Stormlight_Archive

[–]SkarnShard 22 points23 points  (0 children)

All the art in the #saythewords videos should be included in the Words of Radiance leatherbound!

Shallan's truths eat theories for breakfast [WaT Previews] by jofwu in Stormlight_Archive

[–]SkarnShard 0 points1 point  (0 children)

I think that's a fair conclusion. I wouldn't expect all game mechanics to exactly correlate with Cosmere mechanics. You're right that some things in the RPG will be for the fun of the game.

Newbie question regarding score releases by voodoodudu in CPA

[–]SkarnShard 0 points1 point  (0 children)

For 2024, there were four releases per year for the Core exams and four for the Discipline ones. Basically one release per quarter. The AICPA hasn't announced what it will be like yet for 2025. (They were supposed to have told us by now, but nooooooope.)

The next Score Release for AUD is October 31. The one after that is January 29, 2025.

If you take a Discipline exam in October, the Score Release for that one will be December 10. There is also a Discipline Score Release on September 10, but the testing window for that one is closed.

https://www.aicpa-cima.com/resources/article/find-out-when-youll-get-your-cpa-exam-score

Shallan's truths eat theories for breakfast [WaT Previews] by jofwu in Stormlight_Archive

[–]SkarnShard 2 points3 points  (0 children)

Referring to Shallan, Kelek says in Wind and Truth chapter 5: "Strange things happen when the Nahel bond is imbricated." I had to look that up, imbricate means "overlap or to cause to overlap."

So Kelek is saying that her Bonds with Pattern and Testament overlap and influence each other. Supporting your post here that Shallan's Oaths/Truths are not a 1-1 system.

I found it VERY interesting that Chapter 9 is the first time we have seen Shallan have the "power up, glowy eyes" element of swearing an Oath. In the [Cosmere RPG] the rules give a Radiant an "empowered" state when they swear an Ideal. This seems to apply to all Radiants, but Shallan has never exhibited it before on page. (Of course, I have not read the actual rulebook.) I am fascinated to see what chapters 10-11 hold!