This historic book may have numerous typos and missing text.
Purchasers can download a free scanned copy of the original book
(without typos) from the publisher. Not indexed. Not illustrated.
1903 Excerpt: ...on an average for three years. Thus, suppose
during the year 1901 repairs were executed to the extent of 300,
and no repairs were effected in the other two years, the proper
deduction for repairs would be 1oa. The same rule applies to the
supply and repair of instruments. 2. Bad debts, or such part as
shall be proved to the satisfaction of the Commissioners to be bad;
also doubtful debts according to their estimated values. 3. The
rent of premises used solely for the purposes of business, and not
as a place of residence. Example.--The actual rent paid for a
surgery or dispensary maybe deducted under this head. 5. Any other
disbursements or expenses wholly and exclusively laid out for the
purposes of the practice. Under this head it is submitted that the
practitioner may deduct: --(a) The salary of any assistant, nurse,
or secretary whom he may employ exclusively for the purposes of his
practice. (b) The wages of any servant employed exclusively for the
practice, such, for instance, as a coachman, groom, or chauffeur,
and the board of any such servant if boarded by his employer. (c)
Travelling expenses incurred in the course of visits to patients.
(d) Cost of heating and lighting surgery or consulting room. (e)
Cost of keeping horse and carriage or motor, including cost of
repairs, provided that the carriage or motor is used solely for
professional purposes. If the practitioner occasionally takes his
wife and family out in the carriage he is not, in strictness,
allowed to deduct anything in respect of upkeep, but in practice a
fair proportion, say one half, is allowed. (f) Cost of telephone,
telegrams, and postal expenses. (r1) Cost of annual subscriptions
to medical societies or defence union, also law costs incurred in
recovering debts. (h) Losses whi...
|Country of origin:
||246 x 189 x 15mm (L x W x T)
||Paperback - Trade
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