When an asset is sold (or disposed of) at any time other tha…

When an asset is sold (or disposed of) at any time other than the beginning of an accounting period, additional depreciation is recorded for part of a year at the date of the sale so that the year of sale/disposal is charged with its share of the asset’s depreciation. 

A new patient comes to your dental office. Significant findi…

A new patient comes to your dental office. Significant findings from the patient assessment include a history of poorly controlled diabetes and chronic periodontitis. The patient explains that he gets very nervous before an appointment with a physician. The patient states that: “I always get this long lecture about my poorly controlled diabetes. So, I go a long time in between visits and sometimes run out of diabetes medication.” Regarding his periodontal health status, the patient says: “I am so concerned about my teeth; I really want to have a healthy mouth. I have not had regular dental care in the past, but now I have dental insurance. I am really ready to do whatever I need to do to have a healthy mouth.” What helpful information can the hygienist give to this patient who seems ready to take action to improve his oral health?