I am not a member of the dull men's club. And I do expect to be paid for doing that tax return. I apply accounting principles to fairly present a financial position. When I do a business plan, it's based on reality, not wild dreams. The debits do not have to go by the windows.
Depreciation is a real expense.
There is no such thing as a reserve, and equity has to be earned or invested, not pulled out of thin air. I'm not a number cruncher, I don't do bookwork and I'm not really boring. I buy nice clothes. When I went to high school, I inhaled. I don't know Mike or Diane or Rachel from Ernst and Young, although I'm sure they're quite handsome and really well dressed.