{"id":32168,"date":"2013-12-05t15:38:44","date_gmt":"2013-12-05t20:38:44","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=32168"},"modified":"2015-10-23t03:15:40","modified_gmt":"2015-10-23t07:15:40","slug":"the-wrong-way-to-account-for-partners-onwership-shares","status":"publish","type":"post","link":"\/\/www.g005e.com\/2013\/12\/05\/the-wrong-way-to-account-for-partners-onwership-shares\/","title":{"rendered":"the wrong way to account for partners&#8217; ownership shares"},"content":{"rendered":"<p><strong>and the two methods used by the smartest firms.<\/strong><\/p>\n<p><em style=\"font-size: 14px; line-height: 21px;\">by marc rosenberg<br \/>\n<\/em><em style=\"font-size: 14px; line-height: 21px;\">author of <a href=\"http:\/\/baystreetgroup.com\/store\/rosenberg-new-partners\/\">how to bring in new partners<\/a><\/em><\/p>\n<p>regardless of whether it is a corporation or a partnership, there is a substantial amount of accrual basis capital in a cpa firm. all the partners &#8220;own&#8221; some portion of that capital.<\/p>\n<p>there are at least three methods for determining how much capital each individual partner &#8220;owns.&#8221; one of them should be avoided like the plague. <a href=\"\/\/www.g005e.com\/2013\/12\/05\/the-wrong-way-to-account-for-partners-onwership-shares\/#more-32168\" class=\"more-link\">read more &rarr;<\/a><\/p>\n<div class='shareinpost'><ul class=\"socialwrap row\"><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.facebook.com'  href='http:\/\/www.facebook.com\/sharer.php?u=https%3a%2f%2fwww.g005e.com%2f2013%2f12%2f05%2fthe-wrong-way-to-account-for-partners-onwership-shares%2f&amp;t=the+wrong+way+to+account+for+partners%e2%80%99+ownership+shares'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='facebook'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-300px 0px'   \/> <span class=\"head\">like this on facebook<\/span><\/a><\/li><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.linkedin.com\/'  href='http:\/\/www.linkedin.com\/sharearticle?mini=true&amp;url=https%3a%2f%2fwww.g005e.com%2f2013%2f12%2f05%2fthe-wrong-way-to-account-for-partners-onwership-shares%2f&amp;title=the+wrong+way+to+account+for+partners%e2%80%99+ownership+shares&amp;summary=and+the+two+methods+used+by+the+smartest+firms.%0d%0a%0d%0aby+marc+rosenberg%0d%0aauthor+of+how+to+bring+in+new+partners%0d%0a%0d%0aregardless+of+whether+it+is+a+corporation+or+a+partnership%2c+there+is+a+substantial+amount+of+accrual+basis+capital+in+a+cpa+firm.+all+the+partners+%22own%22+some+portion+of+that+capital.%0d%0a%0d%0athere+are+at+least+thr'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='linkedin'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-850px 0px'   \/> <span class=\"head\">share on linkedin<\/span><\/a><\/li><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/twitter.com\/'  href=\"http:\/\/twitter.com\/share?url=https%3a%2f%2fwww.g005e.com%2f2013%2f12%2f05%2fthe-wrong-way-to-account-for-partners-onwership-shares%2f&amp;text=%23cpa+link%3a++-+ via+%40cpa_trendlines\"  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='twitter'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-1625px 0px'   \/> <span class=\"head\">tweet this item<\/span><\/a><\/li><li class=\"icon_text\"><a rel=\"_self\" href=\"mailto:?subject=cpa%20trendlines%20:%20the%20wrong%20way%20to%20account%20for%20partners&#8217;%20ownership%20shares&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\r\n\r\n\r\n\r\n%20%20\/\/www.g005e.com\/2013\/12\/05\/the-wrong-way-to-account-for-partners-onwership-shares\/\" title=\"email this: the wrong way to account for partners&#8217; ownership shares \"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif\" height=\"24\"  width=\"24\" style=\"background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-275px 0px\" class=\"image-24\"  alt=\"email\" \/> <span class=\"head\">email this<\/span><\/a><\/li><\/ul><div class=\"clean\"><\/div> <\/div>","protected":false},"excerpt":{"rendered":"<p><strong>and the two methods used by the smartest firms.<\/strong><\/p>\n<p><em style=\"font-size: 14px; line-height: 21px;\">by marc rosenberg<br \/>\n<\/em><em style=\"font-size: 14px; line-height: 21px;\">author of <a href=\"http:\/\/baystreetgroup.com\/store\/rosenberg-new-partners\/\">how to bring in new partners<\/a><\/em><\/p>\n<p>regardless of whether it is a corporation or a partnership, there is a substantial amount of accrual basis capital in a cpa firm. all the partners &#8220;own&#8221; some portion of that capital.<\/p>\n<p>there are at least three methods for determining how much capital each individual partner &#8220;owns.&#8221; one of them should be avoided like the plague. <a href=\"\/\/www.g005e.com\/2013\/12\/05\/the-wrong-way-to-account-for-partners-onwership-shares\/#more-32168\" class=\"more-link\">read more &rarr;<\/a><\/p>\n<div class='shareinpost'>\n<ul class=\"socialwrap row\">\n<li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.facebook.com'  href='http:\/\/www.facebook.com\/sharer.php?u=https%3a%2f%2fwww.g005e.com%2f2013%2f12%2f05%2fthe-wrong-way-to-account-for-partners-onwership-shares%2f&amp;t=the+wrong+way+to+account+for+partners%e2%80%99+ownership+shares'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='facebook'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-300px 0px'   \/> <span class=\"head\">like this on facebook<\/span><\/a><\/li>\n<li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.linkedin.com\/'  href='http:\/\/www.linkedin.com\/sharearticle?mini=true&amp;url=https%3a%2f%2fwww.g005e.com%2f2013%2f12%2f05%2fthe-wrong-way-to-account-for-partners-onwership-shares%2f&amp;title=the+wrong+way+to+account+for+partners%e2%80%99+ownership+shares&amp;summary=and+the+two+methods+used+by+the+smartest+firms.%0d%0a%0d%0aby+marc+rosenberg%0d%0aauthor+of+how+to+bring+in+new+partners%0d%0a%0d%0aregardless+of+whether+it+is+a+corporation+or+a+partnership%2c+there+is+a+substantial+amount+of+accrual+basis+capital+in+a+cpa+firm.+all+the+partners+%22own%22+some+portion+of+that+capital.%0d%0a%0d%0athere+are+at+least+thr'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='linkedin'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-850px 0px'   \/> <span class=\"head\">share on linkedin<\/span><\/a><\/li>\n<li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/twitter.com\/'  href=\"http:\/\/twitter.com\/share?url=https%3a%2f%2fwww.g005e.com%2f2013%2f12%2f05%2fthe-wrong-way-to-account-for-partners-onwership-shares%2f&amp;text=%23cpa+link%3a++-+ via+%40cpa_trendlines\"  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='twitter'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-1625px 0px'   \/> <span class=\"head\">tweet this item<\/span><\/a><\/li>\n<li class=\"icon_text\"><a rel=\"_self\" href=\"mailto:?subject=cpa%20trendlines%20:%20the%20wrong%20way%20to%20account%20for%20partners&#8217;%20ownership%20shares&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\n\n\n\n%20%20\/\/www.g005e.com\/2013\/12\/05\/the-wrong-way-to-account-for-partners-onwership-shares\/\" title=\"email this: the wrong way to account for partners&#8217; ownership shares \"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif\" height=\"24\"  width=\"24\" style=\"background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-275px 0px\" class=\"image-24\"  alt=\"email\" \/> <span class=\"head\">email this<\/span><\/a><\/li>\n<\/ul>\n<div class=\"clean\"><\/div>\n<\/p>\n<\/div>\n","protected":false},"author":1339,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[5,3120,2266],"tags":[1649,86,1052,1124],"class_list":["post-32168","post","type-post","status-publish","format-standard","hentry","category-outlook","category-pro-member-exclusive","category-partner","tag-how-to-bring-in-new-partners","tag-partner","tag-partners","tag-partnership","membership-content","access-restricted"],"acf":[],"yoast_head":"<!-- this site is optimized with the yoast seo plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>the wrong way to account for partners&#039; 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