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53.site-header .site-description{display:none;}h1,.entry-content :where(h1){font-size:30px;}h2,.entry-content :where(h2){font-size:25px;}h3,.entry-content :where(h3){font-size:20px;}}@media (max-width:544px){.site-title{display:block;}.site-header .site-description{display:none;}h1,.entry-content :where(h1){font-size:30px;}h2,.entry-content :where(h2){font-size:25px;}h3,.entry-content :where(h3){font-size:20px;}}@media (max-width:921px){html{font-size:85.5%;}}@media (max-width:544px){html{font-size:85.5%;}}@media (min-width:922px){.ast-container{max-width:1240px;}}@media (min-width:922px){.site-content .ast-container{display:flex;}}@media (max-width:921px){.site-content .ast-container{flex-direction:column;}}@media (min-width:922px){.main-header-menu .sub-menu .menu-item.ast-left-align-sub-menu:hover > .sub-menu,.main-header-menu .sub-menu .menu-item.ast-left-align-sub-menu.focus > .sub-menu{margin-left:-0px;}}.ast-theme-transparent-header [data-section="section-header-mobile-trigger"] .ast-button-wrap .ast-mobile-menu-trigger-minimal{background:transparent;}.site .comments-area{padding-bottom:3em;}.wp-block-file {display: flex;align-items: center;flex-wrap: wrap;justify-content: space-between;}.wp-block-pullquote {border: none;}.wp-block-pullquote blockquote::before {content: "\201D";font-family: "Helvetica",sans-serif;display: flex;transform: rotate( 180deg );font-size: 6rem;font-style: normal;line-height: 1;font-weight: bold;align-items: center;justify-content: center;}.has-text-align-right > blockquote::before {justify-content: flex-start;}.has-text-align-left > blockquote::before {justify-content: flex-end;}figure.wp-block-pullquote.is-style-solid-color blockquote {max-width: 100%;text-align: inherit;}:root {--wp--custom--ast-default-block-top-padding: 3em;--wp--custom--ast-default-block-right-padding: 3em;--wp--custom--ast-default-block-bottom-padding: 3em;--wp--custom--ast-default-block-left-padding: 3em;--wp--custom--ast-container-width: 1200px;--wp--custom--ast-content-width-size: 1200px;--wp--custom--ast-wide-width-size: calc(1200px + var(--wp--custom--ast-default-block-left-padding) + var(--wp--custom--ast-default-block-right-padding));}.ast-narrow-container {--wp--custom--ast-content-width-size: 750px;--wp--custom--ast-wide-width-size: 750px;}@media(max-width: 921px) {:root {--wp--custom--ast-default-block-top-padding: 3em;--wp--custom--ast-default-block-right-padding: 2em;--wp--custom--ast-default-block-bottom-padding: 3em;--wp--custom--ast-default-block-left-padding: 2em;}}@media(max-width: 544px) {:root {--wp--custom--ast-default-block-top-padding: 3em;--wp--custom--ast-default-block-right-padding: 1.5em;--wp--custom--ast-default-block-bottom-padding: 3em;--wp--custom--ast-default-block-left-padding: 1.5em;}}.entry-content > .wp-block-group,.entry-content > .wp-block-cover,.entry-content > .wp-block-columns {padding-top: var(--wp--custom--ast-default-block-top-padding);padding-right: var(--wp--custom--ast-default-block-right-padding);padding-bottom: var(--wp--custom--ast-default-block-bottom-padding);padding-left: var(--wp--custom--ast-default-block-left-padding);}.ast-plain-container.ast-no-sidebar .entry-content > .alignfull,.ast-page-builder-template .ast-no-sidebar .entry-content > .alignfull {margin-left: calc( -50vw + 50%);margin-right: calc( -50vw + 50%);max-width: 100vw;width: 100vw;}.ast-plain-container.ast-no-sidebar .entry-content .alignfull .alignfull,.ast-page-builder-template.ast-no-sidebar .entry-content .alignfull .alignfull,.ast-plain-container.ast-no-sidebar .entry-content .alignfull .alignwide,.ast-page-builder-template.ast-no-sidebar .entry-content .alignfull .alignwide,.ast-plain-container.ast-no-sidebar .entry-content .alignwide .alignfull,.ast-page-builder-template.ast-no-sidebar .entry-content .alignwide .alignfull,.ast-plain-container.ast-no-sidebar .entry-content .alignwide .alignwide,.ast-page-builder-template.ast-no-sidebar .entry-content .alignwide .alignwide,.ast-plain-container.ast-no-sidebar .entry-content .wp-block-column .alignfull,.ast-page-builder-template.ast-no-sidebar .entry-content .wp-block-column .alignfull,.ast-plain-container.ast-no-sidebar .entry-content .wp-block-column .alignwide,.ast-page-builder
53-template.ast-no-sidebar .entry-content .wp-block-column .alignwide {margin-left: auto;margin-right: auto;width: 100%;}[data-ast-blocks-layout] .wp-block-separator:not(.is-style-dots) {height: 0;}[data-ast-blocks-layout] .wp-block-separator {margin: 20px auto;}[data-ast-blocks-layout] .wp-block-separator:not(.is-style-wide):not(.is-style-dots) {max-width: 100px;}[data-ast-blocks-layout] .wp-block-separator.has-background {padding: 0;}.entry-content[data-ast-blocks-layout] > * {max-width: var(--wp--custom--ast-content-width-size);margin-left: auto;margin-right: auto;}.entry-content[data-ast-blocks-layout] > .alignwide {max-width: var(--wp--custom--ast-wide-width-size);}.entry-content[data-ast-blocks-layout] .alignfull {max-width: none;}.entry-content .wp-block-columns {margin-bottom: 0;}blockquote {margin: 1.5em;border-color: rgba(0,0,0,0.05);}.wp-block-quote:not(.has-text-align-right):not(.has-text-align-center) {border-left: 5px solid rgba(0,0,0,0.05);}.has-text-align-right > blockquote,blockquote.has-text-align-right {border-right: 5px solid rgba(0,0,0,0.05);}.has-text-align-left > blockquote,blockquote.has-text-align-left {border-left: 5px solid rgba(0,0,0,0.05);}.wp-block-site-tagline,.wp-block-latest-posts .read-more {margin-top: 15px;}.wp-block-loginout p label {display: block;}.wp-block-loginout p:not(.login-remember):not(.login-submit) input {width: 100%;}.wp-block-loginout input:focus {border-color: transparent;}.wp-block-loginout input:focus {outline: thin dotted;}.entry-content .wp-block-media-text .wp-block-media-text__content {padding: 0 0 0 8%;}.entry-content .wp-block-media-text.has-media-on-the-right .wp-block-media-text__content {padding: 0 8% 0 0;}.entry-content .wp-block-media-text.has-background .wp-block-media-text__content {padding: 8%;}.entry-content .wp-block-cover:not([class*="background-color"]):not(.has-text-color.has-link-color) .wp-block-cover__inner-container,.entry-content .wp-block-cover:not([class*="background-color"]) .wp-block-cover-image-text,.entry-content .wp-block-cover:not([class*="background-color"]) .wp-block-cover-text,.entry-content .wp-block-cover-image:not([class*="background-color"]) .wp-block-cover__inner-container,.entry-content .wp-block-cover-image:not([class*="background-color"]) .wp-block-cover-image-text,.entry-content .wp-block-cover-image:not([class*="background-color"]) .wp-block-cover-text {color: var(--ast-global-color-primary,var(--ast-global-color-5));}.wp-block-loginout .login-remember input {width: 1.1rem;height: 1.1rem;margin: 0 5px 4px 0;vertical-align: middle;}.wp-block-latest-posts > li > *:first-child,.wp-block-latest-posts:not(.is-grid) > li:first-child {margin-top: 0;}.entry-content > .wp-block-buttons,.entry-content > .wp-block-uagb-buttons {margin-bottom: 1.5em;}.wp-block-search__inside-wrapper .wp-block-search__input {padding: 0 10px;color: var(--ast-global-color-3);background: var(--ast-global-color-primary,var(--ast-global-color-5));border-color: var(--ast-border-color);}.wp-block-latest-posts .read-more {margin-bottom: 1.5em;}.wp-block-search__no-button .wp-block-search__inside-wrapper .wp-block-search__input {padding-top: 5px;padding-bottom: 5px;}.wp-block-latest-posts .wp-block-latest-posts__post-date,.wp-block-latest-posts .wp-block-latest-posts__post-author {font-size: 1rem;}.wp-block-latest-posts > li > *,.wp-block-latest-posts:not(.is-grid) > li {margin-top: 12px;margin-bottom: 12px;}.ast-page-builder-template .entry-content[data-ast-blocks-layout] > .alignwide:where(:not(.uagb-is-root-container):not(.spectra-is-root-container)) > * {max-width: var(--wp--custom--ast-wide-width-size);}.ast-page-builder-template .entry-content[data-ast-blocks-layout] > .inherit-container-width > *,.ast-page-builder-template .entry-content[data-ast-blocks-layout] > *:not(.wp-block-group):where(:not(.uagb-is-root-container):not(.spectra-is-root-container)) > *,.entry-content[data-ast-blocks-layout] > .wp-block-cover .wp-block-cover__inner-container {max-width: var(--wp--custom--ast-content-width-size) ;margin-left: auto;margin-right: auto;}.ast-page-builder-template .entry-content[data-ast-blocks-layout] >
53 *,.ast-page-builder-template .entry-content[data-ast-blocks-layout] > .alignfull:where(:not(.wp-block-group):not(.uagb-is-root-container):not(.spectra-is-root-container)) > * {max-width: none;}.entry-content[data-ast-blocks-layout] .wp-block-cover:not(.alignleft):not(.alignright) {width: auto;}@media(max-width: 1200px) {.ast-separate-container .entry-content > .alignfull,.ast-separate-container .entry-content[data-ast-blocks-layout] > .alignwide,.ast-plain-container .entry-content[data-ast-blocks-layout] > .alignwide,.ast-plain-container .entry-content .alignfull {margin-left: calc(-1 * min(var(--ast-container-default-xlg-padding),20px)) ;margin-right: calc(-1 * min(var(--ast-container-default-xlg-padding),20px));}}@media(min-width: 1201px) {.ast-separate-container .entry-content > .alignfull {margin-left: calc(-1 * var(--ast-container-default-xlg-padding) );margin-right: calc(-1 * var(--ast-container-default-xlg-padding) );}.ast-separate-container 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380										<span class="elementor-icon-list-text">[email protected]</span>
381											</a>
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386										<span class="elementor-icon-list-text">Houston, TX 77002</span>
387									</li>
388						</ul>
389						</div>
390				<div class="elementor-element elementor-element-a033bce elementor-align-left jf-consult-button js-calendly elementor-widget elementor-widget-button" data-id="a033bce" data-element_type="widget" data-e-type="widget" data-widget_type="button.default">
391										<a class="elementor-button elementor-button-link elementor-size-sm" href="https://jagcpa.com/work-with-jag/">
392						<span class="elementor-button-content-wrapper">
393									<span class="elementor-button-text">Request a Consultation</span>
394					</span>
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405				<div class="elementor-element elementor-element-209d0bf elementor-nav-menu__align-end elementor-nav-menu__text-align-left jf-nav-menu elementor-nav-menu--dropdown-tablet elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu" data-id="209d0bf" data-element_type="widget" data-e-type="widget" data-settings="{&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;layout&quot;:&quot;horizontal&quot;,&quot;toggle&quot;:&quot;burger&quot;}" data-widget_type="nav-menu.default">
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408<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-36"><a aria-expanded="false" href="https://jagcpa.com/services/" class="elementor-item menu-link">Services<span role="button" class="dropdown-menu-toggle ast-header-navigation-arrow" tabindex="0" aria-expanded="false" aria-label="Menu Toggle" aria-haspopup="true"></span></a>
409<ul class="sub-menu elementor-nav-menu--dropdown">
410	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-30"><a href="https://jagcpa.com/taxservices/" class="elementor-sub-item menu-link">Tax Consulting and Preparation</a></li>
411	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-28"><a href="https://jagcpa.com/cfoservices/" class="elementor-sub-item menu-link">CFO Services</a></li>
412	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-31"><a href="https://jagcpa.com/bookkeeping-houston/" class="elementor-sub-item menu-link">Bookkeeping &#038; QuickBooks Accounting — Houston, TX</a></li>
413</ul>
414</li>
415<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-34"><a href="https://jagcpa.com/about/" class="elementor-item menu-link">Our Purpose</a></li>
416<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-32"><a href="https://jagcpa.com/blog/" class="elementor-item menu-link">Business Blog</a></li>
417<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-359"><a href="https://jagcpa.com/resources-2/" class="elementor-item menu-link">Tools &#038; Resources</a></li>
418<li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-14 current_page_item menu-item-has-children menu-item-33"><a aria-expanded="false" href="https://jagcpa.com/contact/" aria-current="page" class="elementor-item elementor-item-active menu-link">Contact<span role="button" class="dropdown-menu-toggle ast-header-navigation-arrow" tabindex="0" aria-expanded="false" aria-label="Menu Toggle" aria-haspopup="true"></span></a>
419<ul class="sub-menu elementor-nav-menu--dropdown">
420	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5082"><a href="https://jagcpa.com/houston-cpa-firm/" class="elementor-sub-item menu-link">Houston</a></li>
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426					<nav class="elementor-nav-menu--dropdown elementor-nav-menu__container" aria-hidden="true">
427				<ul id="menu-2-209d0bf" class="elementor-nav-menu"><li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-35"><a href="https://jagcpa.com/" class="elementor-item menu-link" tabindex="-1">Home</a></li>
428<li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-36"><a aria-expanded="false" href="https://jagcpa.com/services/" class="elementor-item menu-link" tabindex="-1">Services<span role="button" class="dropdown-menu-toggle ast-header-navigation-arrow" tabindex="0" aria-expanded="false" aria-label="Menu Toggle" aria-haspopup="true"></span></a>
429<ul class="sub-menu elementor-nav-menu--dropdown">
430	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-30"><a href="https://jagcpa.com/taxservices/" class="elementor-sub-item menu-link" tabindex="-1">Tax Consulting and Preparation</a></li>
431	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-28"><a href="https://jagcpa.com/cfoservices/" class="elementor-sub-item menu-link" tabindex="-1">CFO Services</a></li>
432	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-31"><a href="https://jagcpa.com/bookkeeping-houston/" class="elementor-sub-item menu-link" tabindex="-1">Bookkeeping &#038; QuickBooks Accounting — Houston, TX</a></li>
433</ul>
434</li>
435<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-34"><a href="https://jagcpa.com/about/" class="elementor-item menu-link" tabindex="-1">Our Purpose</a></li>
436<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-32"><a href="https://jagcpa.com/blog/" class="elementor-item menu-link" tabindex="-1">Business Blog</a></li>
437<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-359"><a href="https://jagcpa.com/resources-2/" class="elementor-item menu-link" tabindex="-1">Tools &#038; Resources</a></li>
438<li class="menu-item menu-item-type-post_type menu-item-object-page current-menu-item page_item page-item-14 current_page_item menu-item-has-children menu-item-33"><a aria-expanded="false" href="https://jagcpa.com/contact/" aria-current="page" class="elementor-item elementor-item-active menu-link" tabindex="-1">Contact<span role="button" class="dropdown-menu-toggle ast-header-navigation-arrow" tabindex="0" aria-expanded="false" aria-label="Menu Toggle" aria-haspopup="true"></span></a>
439<ul class="sub-menu elementor-nav-menu--dropdown">
440	<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-5082"><a href="https://jagcpa.com/houston-cpa-firm/" class="elementor-sub-item menu-link" tabindex="-1">Houston</a></li>
441</ul>
442</li>
443</ul>			</nav>
444						</div>
445				</div>
446				</div>
447				</header>
448				</header>
449			<div  id="content" class="site-content">
450		<div  class="ast-container">
451		
452
453	<div id="primary" class="content-area primary">
454
455		
456					<main id="main" class="site-main">
457						<div data-elementor-type="single-page" data-elementor-id="6394" class="elementor elementor-6394 elementor-location-single post-14 page type-page status-publish ast-article-single" data-elementor-post-type="elementor_library">
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460							<div data-elementor-type="wp-page" data-elementor-id="14" class="elementor elementor-14" data-elementor-post-type="page">
461						<section class="elementor-section elementor-top-section elementor-element elementor-element-509bee8c elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle" data-id="509bee8c" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
462							<div class="elementor-background-overlay"></div>
463							<div  class="elementor-container elementor-column-gap-default">
464					<div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48c20e46" data-id="48c20e46" data-element_type="column" data-e-type="column">
465			<div class="elementor-widget-wrap elementor-element-populated">
466						<div class="elementor-element elementor-element-714276aa elementor-widget elementor-widget-heading" data-id="714276aa" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
467					<h2 class="elementor-heading-title elementor-size-default">Contact a CPA Today</h2>				</div>
468				<div class="elementor-element elementor-element-5f7a7a60 elementor-align-center elementor-mobile-align-justify jag-consultation-link elementor-widget elementor-widget-button" data-id="5f7a7a60" data-element_type="widget" data-e-type="widget" data-widget_type="button.default">
469										<a class="elementor-button elementor-button-link elementor-size-sm" href="https://jagcpa.com/work-with-jag/">
470						<span class="elementor-button-content-wrapper">
471									<span class="elementor-button-text">Request a Consultation</span>
472					</span>
473					</a>
474								</div>
475					</div>
476		</div>
477					</div>
478		</section>
479				<section class="elementor-section elementor-top-section elementor-element elementor-element-707056f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="707056f4" data-element_type="section" data-e-type="section">
480						<div class="elementor-container elementor-column-gap-default">
481					<div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7939f2d" data-id="7939f2d" data-element_type="column" data-e-type="column" data-settings="{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;background_motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}">
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491			<div class="elementor-widget-wrap">
492							</div>
493		</div>
494					</div>
495		</section>
496				<section class="elementor-section elementor-top-section elementor-element elementor-element-63028473 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="63028473" data-element_type="section" data-e-type="section">
497						<div class="elementor-container elementor-column-gap-default">
498					<div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-294fa01c" data-id="294fa01c" data-element_type="column" data-e-type="column">
499			<div class="elementor-widget-wrap">
500							</div>
501		</div>
502				<div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-20ee57e3" data-id="20ee57e3" data-element_type="column" data-e-type="column">
503			<div class="elementor-widget-wrap elementor-element-populated">
504						<section class="elementor-section elementor-inner-section elementor-element elementor-element-6c72b1e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="6c72b1e6" data-element_type="section" data-e-type="section" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
505						<div class="elementor-container elementor-column-gap-default">
506					<div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-3054d788" data-id="3054d788" data-element_type="column" data-e-type="column">
507			<div class="elementor-widget-wrap elementor-element-populated">
508						<div class="elementor-element elementor-element-7cbf882 elementor-widget elementor-widget-heading" data-id="7cbf882" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
509					<h1 class="elementor-heading-title elementor-size-default">JAG CPA &amp; Co.</h1>				</div>
510				<div class="elementor-element elementor-element-7f9e9ed elementor-widget elementor-widget-heading" data-id="7f9e9ed" data-element_type="widget" data-e-type="widget" data-widget_type="heading.default">
511					<h3 class="elementor-heading-title elementor-size-default">Contact our Houston team</h3>
511				</div>
512				<div class="elementor-element elementor-element-40b9f5c elementor-widget elementor-widget-text-editor" data-id="40b9f5c" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
513									Have a question about working with JAG? Reach our Houston team here:
514<ul>
515 	<li><a href="mailto:[email protected]">Email Bianca at [email protected]</a></li>
516 	<li><a href="tel:7132345112">Call 713-234-5112</a></li>
517</ul>
518<h3>Speaking and events</h3>
519To invite JAG CPA &amp; Co. to your conference or event, call <a href="tel:7132345112">713-234-5112</a>.
520<h3>Before your consultation</h3>
521Request a time, then complete the New Business Client Questionnaire sent by our team. Joe reviews your answers before the appointment is confirmed. <a href="https://jagcpa.com/work-with-jag/#request">See how the consultation process works.</a>								</div>
522				<div class="elementor-element elementor-element-6c171f7 elementor-widget elementor-widget-spacer" data-id="6c171f7" data-element_type="widget" data-e-type="widget" data-widget_type="spacer.default">
523							<div class="elementor-spacer">
524			<div class="elementor-spacer-inner"></div>
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526						</div>
527					</div>
528		</div>
529					</div>
530		</section>
531					</div>
532		</div>
533					</div>
534		</section>
535				</div>
536						</div>
537				</div>
538				</div>
539					</main><!-- #main -->
540			
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543
544
545	</div> <!-- ast-container -->
546	</div><!-- #content -->
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553																<a href="https://jagcpa.com/">
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557									<p>2100 Travis St. Suite 230.<br />Houston, TX 77002<br />713-234-5112</p>								</div>
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559									<p>THE HOUSTON CPA</p>								</div>
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644										<span class="elementor-icon-list-text">Houston CPA Payroll Services</span>
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657				<a class="elementor-post__thumbnail__link" href="https://jagcpa.com/inventory-purchases-deduction-before-sale/" tabindex="-1" >
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659		</a>
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661				<h3 class="elementor-post__title">
662			<a href="https://jagcpa.com/inventory-purchases-deduction-before-sale/" >
663				Small Business Inventory: When Can You Deduct Purchases Before Sale?			</a>
664		</h3>
665				</div>
666				</article>
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668				<a class="elementor-post__thumbnail__link" href="https://jagcpa.com/inventory-expensing-old-balance-case-study/" tabindex="-1" >
669			<div class="elementor-post__thumbnail"><img width="300" height="169" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20300%20169'%3E%3C/svg%3E" class="attachment-medium size-medium wp-image-6782" alt="Illustration of boxed merchandise, a purchase receipt and an accounting ledger being examined with a magnifying glass." data-lazy-src="https://jagcpa.com/wp-content/uploads/2026/09/inventory-records-featured-300x169.png" /><noscript><img loading="lazy" width="300" height="169" src="https://jagcpa.com/wp-content/uploads/2026/09/inventory-records-featured-300x169.png" class="attachment-medium size-medium wp-image-6782" alt="Illustration of boxed merchandise, a purchase receipt and an accounting ledger being examined with a magnifying glass." /></noscript></div>
670		</a>
671				<div class="elementor-post__text">
672				<h3 class="elementor-post__title">
673			<a href="https://jagcpa.com/inventory-expensing-old-balance-case-study/" >
674				Can We Deduct Inventory Purchases If an Old Balance Is Still on the Books?			</a>
675		</h3>
676				</div>
677				</article>
678				</div>
679		
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812						<span class="cmplz-icon cmplz-open">
813							<svg aria-hidden="true" focusable="false" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="18">
813<path d="M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z"/></svg>
814						</span>
815					</button>
816				</div>
817				<div class="cmplz-description" id="cmplz-desc-preferences-1-optin" hidden>
818					<span class="cmplz-description-preferences">The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user.</span>
819				</div>
820			</div>
821
822			<div class="cmplz-category cmplz-statistics">
823				<div class="cmplz-category-header">
824					<span class="cmplz-category-title" id="cmplz-title-statistics-1-optin">Statistics</span>
825					<span class="cmplz-banner-checkbox">
826						<input type="checkbox"
827								id="cmplz-statistics-optin"
828								data-category="cmplz_statistics"
829								class="cmplz-consent-checkbox cmplz-statistics"
830								size="40"
831								value="1"/>
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833					</span>
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835							aria-expanded="false"
836							aria-controls="cmplz-desc-statistics-1-optin"
837							aria-labelledby="cmplz-title-statistics-1-optin">
838						<span class="cmplz-icon cmplz-open">
839							<svg aria-hidden="true" focusable="false" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="18"><path d="M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z"/></svg>
840						</span>
841					</button>
842				</div>
843				<div class="cmplz-description" id="cmplz-desc-statistics-1-optin" hidden>
844					<span class="cmplz-description-statistics">The technical storage or access that is used exclusively for statistical purposes.</span>
845					<span class="cmplz-description-statistics-anonymous">The technical storage or access that is used exclusively for anonymous statistical purposes. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you.</span>
846				</div>
847			</div>
848
849			<div class="cmplz-category cmplz-marketing">
850				<div class="cmplz-category-header">
851					<span class="cmplz-category-title" id="cmplz-title-marketing-1-optin">Marketing</span>
852					<span class="cmplz-banner-checkbox">
853						<input type="checkbox"
854								id="cmplz-marketing-optin"
855								data-category="cmplz_marketing"
856								class="cmplz-consent-checkbox cmplz-marketing"
857								size="40"
858								value="1"/>
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860					</span>
861					<button class="cmplz-category-toggle"
862							aria-expanded="false"
863							aria-controls="cmplz-desc-marketing-1-optin"
864							aria-labelledby="cmplz-title-marketing-1-optin">
865						<span class="cmplz-icon cmplz-open">
866							<svg aria-hidden="true" focusable="false" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" height="18"><path d="M224 416c-8.188 0-16.38-3.125-22.62-9.375l-192-192c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0L224 338.8l169.4-169.4c12.5-12.5 32.75-12.5 45.25 0s12.5 32.75 0 45.25l-192 192C240.4 412.9 232.2 416 224 416z"/></svg>
867						</span>
868					</button>
869				</div>
870				<div class="cmplz-description" id="cmplz-desc-marketing-1-optin" hidden>
871					<span class="cmplz-description-marketing">The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.</span>
872				</div>
873			</div>
874		</div><!-- categories end -->
875			</div>
876
877	<div class="cmplz-links cmplz-information">
878		<ul>
879			<li><a class="cmplz-link cmplz-manage-options cookie-statement" href="#" data-relative_url="#cmplz-manage-consent-container">Manage options</a></li>
880			<li><a class="cmplz-link cmplz-manage-third-parties cookie-statement" href="#" data-relative_url="#cmplz-cookie
880s-overview">Manage services</a></li>
881			<li><a class="cmplz-link cmplz-manage-vendors tcf cookie-statement" href="#" data-relative_url="#cmplz-tcf-wrapper">Manage {vendor_count} vendors</a></li>
882			<li><a class="cmplz-link cmplz-external cmplz-read-more-purposes tcf" target="_blank" rel="noopener noreferrer nofollow" href="https://cookiedatabase.org/tcf/purposes/" aria-label="Read more about TCF purposes on Cookie Database">Read more about these purposes</a></li>
883		</ul>
884			</div>
885
886	<div class="cmplz-divider cmplz-footer"></div>
887
888	<div class="cmplz-buttons">
889		<button class="cmplz-btn cmplz-accept">Accept all</button>
890		<button class="cmplz-btn cmplz-deny">Reject non-essential</button>
891		<button class="cmplz-btn cmplz-view-preferences">Manage preferences</button>
892		<button class="cmplz-btn cmplz-save-preferences">Save preferences</button>
893		<a class="cmplz-btn cmplz-manage-options tcf cookie-statement" href="#" data-relative_url="#cmplz-manage-consent-container">Manage preferences</a>
894			</div>
895
896
897	<div class="cmplz-documents cmplz-links">
898		<ul>
899			<li><a class="cmplz-link cookie-statement" href="#" data-relative_url="">{title}</a></li>
900			<li><a class="cmplz-link privacy-statement" href="#" data-relative_url="">{title}</a></li>
901			<li><a class="cmplz-link impressum" href="#" data-relative_url="">{title}</a></li>
902		</ul>
903			</div>
904</div>
905</div>
906					<div id="cmplz-manage-consent" data-nosnippet="true"><button class="cmplz-btn cmplz-hidden cmplz-manage-consent manage-consent-1" aria-haspopup="dialog" aria-controls="cmplz-cookiebanner-1-optin">Privacy choices</button>
907
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916					<section  class="elementor-section elementor-top-section elementor-element elementor-element-7c32dfb6 elementor-section-height-min-height elementor-section-items-stretch ignore-toc elementor-section-boxed elementor-section-height-default" data-id="7c32dfb6" data-element_type="section" data-e-type="section">
917						<div class="elementor-container elementor-column-gap-default">
918					<div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5dd8c1b8" data-id="5dd8c1b8" data-element_type="column" data-e-type="column" data-settings="{&quot;background_background&quot;:&quot;classic&quot;}">
919			<div class="elementor-widget-wrap elementor-element-populated">
920						<div class="elementor-element elementor-element-5c59a05d elementor-widget elementor-widget-spacer" data-id="5c59a05d" data-element_type="widget" data-e-type="widget" data-widget_type="spacer.default">
921							<div class="elementor-spacer">
922			<div class="elementor-spacer-inner"></div>
923		</div>
924						</div>
925					</div>
926		</div>
927				<div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3e36feec" data-id="3e36feec" data-element_type="column" data-e-type="column">
928			<div class="elementor-widget-wrap elementor-element-populated">
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930					<h1 class="elementor-heading-title elementor-size-small"><b>Before You Go...
931</b>Get Our <b>"Best Of The Best" Reports </b>When You<br>Grab a FREE Subscription to the Straight Talk Insider Monthly E-Newsletter </h1>				</div>
932				<div class="elementor-element elementor-element-42fb6581 elementor-widget elementor-widget-text-editor" data-id="42fb6581" data-element_type="widget" data-e-type="widget" data-widget_type="text-editor.default">
933									<p><strong>Every Month we will send you rock solid business and non-profit advice that you can quickly implement to generate more profits, peace of mind, and strategies FAST!</strong></p>								</div>
934				<div class="elementor-element elementor-element-5baf850 elementor-button-align-start elementor-widget elementor-widget-form" data-id="5baf850" data-element_type="widget" data-e-type="widget" data-settings="{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}" data-widget_type="form.default">
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938			<input type="hidden" name="referer_title" value="Houston CPA | Small Business Tax and Advisory | JAG CPA &amp; Co" />
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942			<div class="elementor-form-fields-wrapper elementor-labels-">
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945								First Name*							</label>
946														<input size="1" type="text" name="form_fields[field_13ec55e]" id="form-field-field_13ec55e" class="elementor-field elementor-size-md  elementor-field-textual" placeholder="First Name*" required="required">
947											</div>
948								<div class="elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email_subscribe elementor-col-100 elementor-field-required">
949												<label for="form-field-email_subscribe" class="elementor-field-label elementor-screen-only">
950								Email Address							</label>
951														<input size="1" type="email" name="form_fields[email_subscribe]" id="form-field-email_subscribe" class="elementor-field elementor-size-md  elementor-field-textual" placeholder="Email Address" required="required">
952											</div>
953								<div class="elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons">
954					<button class="elementor-button elementor-size-sm" type="submit">
955						<span class="elementor-button-content-wrapper">
956																						<span class="elementor-button-text">YES, I WANT THAT!</span>
957													</span>
958					</button>
959				</div>
960			</div>
961		</form>
962						</div>
963					</div>
964		</div>
965					</div>
966		</section>
967				</div>
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1180
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Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.