Business Listings | Sales Tax

An Industry Spotlight on Philanthropy: Accountants Salute to the Troops

Peter J. Scalise

Since 1941, the USO has been the nation’s leading organization to serve the men and women in the U.S. military, and their families, throughout their time in uniform. From the moment they join the U.S. military, through their assignments and deployments, and as they transition back to their communities, the...

Embrace Artificial Intelligence
Recent studies have shown that technology has reduced the time spent on routine tasks by 60-80 percent. Artificial intelligence (AI)…
Corporate Tax Avoidance: Short-Term Gains and Complex Consequences
Public pressure is mounting over the issue of corporate tax avoidance. What does this mean for CPAs? Corporate tax avoidance…
Black Taxpayers Audited at 2.9 - 4.7 Times the Rate of non-Black Txpayers
IRS algorithms in determining tax returns to audit, enforcement policy, and resource constraints result in significant racial disparity in returns…

Accountants United for the Food Bank For New York City
Established in 1983, the Food Bank For New York City (“the Food Bank”) has been working to end food poverty in the…
Social Media Posts About Lifestyle Considered "Newly Discovered" by Tax Court
Thomas v. Comm'r, 160 T.C. No. 4| February 13, 2023 | Toro, J. | Dkt. No. 12982-20 Summary: This is a…
ChatGPT: Opportunity and Risk for the Accounting Profession
ChatGPT is a chatbot that’s been making headlines. Developed by OpenAI, it is a sophisticated machine learning model designed to…

7 More States Considering New Surtaxes on Their Wealthiest Residents
The “Millionaire” Tax in Massachusetts went into effect on January 1, and less than a month into the New Year…
Cryptocurrency Taxes: Beware Of Crypto Losses And The IRS's Position
Following the demise of the cryptocurrency exchange platform FTX, many taxpayers are studying how they can harvest tax losses associated with…
CPA's Challenging Environment for Tax Season & Technology
Professional accountants continued to deal with practice-related, economic, social, and tax law changes resulting from the global pandemic during the…

Prev Next

Divorce Taxation

Sidney Kess, CPA, J.D., LL.M.

When couples split up, it’s still common for one party to make support payments to the other. Sometimes this continues until the death of the party receiving support; sometimes it...

Due Diligence: An Area Demanding Caution
It is critical for tax professionals to periodically pause and…
IRS Issues New Administrative Authority Governing the Tax Treatment of Depreciation and Expensing Rules
On December 21st of 2018, the Internal Revenue Service (hereinafter…
Basis Planning and Other Tips for Practitioners
Many practitioners have tuned out estate planning because of the…

More from this category

Marital Dissolution Planning Post TCJA

Sidney Kess, CPA, J.D., LL.M.

The IRS reports that nearly 600,000 taxpayers claimed an alimony deduction on their 2015 returns (the most recent year for statistics) (https://www.irs.gov/pub/irs-soi/soi-a-inpd-id1703.pdf). The Tax Cuts and Jobs Act of 2017...

QBI Deduction Issues for Professionals
Most attorneys, accountants, and other professionals operate as unincorporated sole…
Tax Cuts and Jobs Act of 2017: Impact on Individuals
On December 19, 2017, Congress passed a major tax package…
Charitable Contributions for High-Income Taxpayers
The government views those with income of $200,000 or more…

Death of an Employee: Tax Ramifications
When an employee dies, family members, co-workers and others may…
Key Tax Laws by Birthday
Many of the tax rules for individual taxpayers depend on…
Tax Advantages for Working Children
With summertime approaching, many children will be getting jobs during…

Tax Issues of Long-Term Care
Long-term care is different from medical treatment designed to cure…
Tax Consideration of Identity Theft
In its annual release in 2016, the Federal Trade Commission…
Tax Aspects of Disasters
The flooding in parts of Louisiana on August 11, 2016…

More from this category

Prev Next

Tax Court Upholds Strict Adherence to Requirements for IRS P…

Kathleen M. Lach

A recent decision issued by the U.S. Tax Court in Graev v. Commissioner 1 could prove pivotal in cases where a practitioner has requested abatement of penalties for their client...

Is Crowdfunding Easy Money or Tax Trap for the Unwary?
It has become fairly common these days for individuals and…
New ‘Qualified Opportunity Zone’ Guidance
Earlier today the Internal Revenue Service released the first set…
Qualified Business Income Deduction Clarified
The Tax Cuts and Jobs Act of 2017 introduced a…

Sales Tax After Supreme Court Overrules Physical Presence Standard
In the 5-4 decision of South Dakota v. Wayfair, Inc…
The Impact of the New Tax Law
The Tax Cuts And Jobs Act ("TCJA") was passed by…
When is it OK to Not Meet the Tax Deadline?
Consequence of Filing Your Tax Return Late or Failure to…

IRS Examining Coinbase Accounts
Coinbase, America’s largest platform exchanging bitcoin into U.S. dollars serving…
IRS Streamlined Installment Agreement Test Program Extended
The IRS is testing expanded criteria for streamlined processing of…
The IRS and Private Collection Agencies
If the IRS is bugging you about your unpaid taxes…

More from this category

Prev Next

Understanding Pay Options with the new DOL Regulations

Jerry Love, CPA/PFS, CFP, CVA, ABV, CITP, CFF, CFFA

This article is a follow up to the prior article which highlights the new regulations for the Fair Labor Standards Act (FLSA) from the Department of Labor (DOL) raising the...

What is a Credit Score?
This is a question on many people’s minds. A few…
Department of Labor Releases New Regulations on Overtime Rules
It has taken the Department of Labor (DOL) almost two…
Signing Up for Medicare
Most people do not know they can incur penalties by…

Affordable Care Act - Plan of Attack
By now every employer and CPA assisting employers is well…
SSARS 21 and Other Critical Changes
I am going to give you the highlights of four…
Will Your Clients Run Afoul of ACA's Largest Penalty?
Failure to read this article and understand it could cost…

Employee or Independent Contractor for ACA?
The question of when a person can be paid and…
Helping Clients Develop a Household Budget
I am frequently asked by clients to help them develop…
Affordable Care Act - 1040 Reporting Requirements
When Congress passed the Affordable Care Act (ACA) in 2010…

More from this category

Prev Next

How Interest Can Be Deducted When Money is Borrowed to Buy I…

Julie Welch, CPA, CFP

If a taxpayer borrows money to purchase investments, such as mutual funds, bonds or stock, the interest paid on the loan can usually be deducted. There are two limitations, however...

Audits and Tax Return Retention
"How long should my client keep his/her tax returns and…
Tactics to Use When Preparing 1040s
Be Alert for Digital Documentation Now that companies are going digital…
Even A Nonworking Spouse Can Contribute $5,500 To An IRA
If your client is married and either that person or…

Contribute An Extra $1,000 to Your IRA and An Extra $6,000 to Your 401(k) if 50+
If your client is age 50 or older, he or…
Roth IRA Contribution Withdrawals Are Tax-Free
Roth IRAs are similar to traditional IRAs in that the…
You Can Claim Lifetime Learning Credits for Continuing Education Courses
You can offset the costs of higher education with two…

Favorable Tax Rate On Dividends
Generally dividends you receive on stock you own are taxable…
Tax Return Retention Policy
“How long should my client keep his/her tax returns and…
You Can Use Health Savings Accounts to Reduce the Cost of Your Medical Care
Health Savings Accounts (HSAs) are similar to individual retirement accounts…

More from this category

Prev Next

CPAs Wanting to Do It Themselves

Joshua Fluegel

In its ongoing effort to stay on the forefront of developments in tax profession technology, CPA Magazine talks to Mark Strassman, president of Make My Day CPA. Strassman discusses CPAs’...

Top Small Business Software All Provide Phone Support
CPAs serving small businesses have many demands for their accounting…
Breaking Developments in 1040 Tax Software
There have been many changes to 1040 tax software over…
The IRS Issues Final Treasury Regulations Governing R&D Tax Credit Claims
On October 3, 2016, the IRS issued Final Treasury Regulations…

Identity Theft: Response Plan
In this information age, identity theft is no longer something…
Tax Resolution Services Prove Valuable
Tax Resolution is a fascinating way to expand your firm…
Lewis Testifies at Congressional Committee
Chairman of the AICPA Tax Section’s Tax Executive Committee, Troy…

Crowdfunding Requires Reviews by CPAs
The need for CPA reviews may explode when Jumpstart Our…
6 Tax Tips for Tax Season
The dawn of a new year brings a fresh opportunity…
Tips and Tricks for Tax Professionals
Here are three quick tips and tricks to help tax…

More from this category

Prev Next

Non-Grantor Trust Planning Tips Benefit Many Clients

Martin M. Shenkman, CPA, MBA, PFS, AEP, JD

Why You Must Understand the New Planning Benefits of Non-Grantor Trusts The 2017 Tax Act dramatically changed tax planning. In the new tax environment, there are a number of significant income...

Post TCJA Estate Planning Checklist
The Tax Cut and Jobs Act enacted in late December…
Estate Planning After Tax Reform
Tax Reform has not been enacted at the time this…
Crowdsource Funding to Help Victims of the Las Vegas Massacre
One of the authors just received a call to assist…

Technology and CPA Estate and Longevity Planning
Estate planning is a vital service for clients. While historically…
Checklist: Elder Financial Abuse
Aging clients are growing in number and practitioners should address…
16 Ways to Turn 1040s into Planning Clients
An individual income tax return can be a treasure trove…

CPAs' Role Grows After Estate Tax Repeal
Donald Trump won the Presidency and the Republicans control both…
Documentation to Transfer Closely Held LLC Interests by Gift or Sale
Funding Irrevocable Trust with Family or Closely Held LLC Interests LLCs…
Checklist: 1040 Planning Idea
√ MULTI-GENERATION CRT Blended families are common, perhaps the norm (only…

Prev Next

MARKS PANETH PARTNER JOHN EVANS NAMED IN NJBIZ’S 2020 ACCOUNTING POWER 50 LIST
MARKS PANETH PARTNER JOHN EVANS NAMED IN NJBIZ’S 2020 ACCOUNTING POWER 50 LISTNew York, NY (July 27, 2020) – Leading accounting, tax and advisory firm, Marks Paneth LLP, has announced…
MARKS PANETH’S ABE SCHLISSELFELD ELECTED SUCCESSOR MANAGING PARTNER
New York, NY (July 23, 2020) – As part of its strategic succession and leadership transition plan, leading accounting, tax and advisory firm, Marks Paneth LLP, has announced that Abe…
Mike Herman new Chief Operating Officer for Whitley Penn
Fort Worth, TX (July 15, 2020) – Whitley Penn announced today that Mike Herman has joined the firm as Chief Operating Officer. Herman has 30 years of operational management, strategic and financial leadership experience with…

David Rook Named Weaver’s Chief Operating Officer
David Rook Named Weaver’s Chief Operating Officer HOUSTON, TEXAS (July 21, 2020) – National certified public accounting (CPA) and advisory firm Weaver, a top 35 firm in the United States, has…

Prev Next

#	Caller	File and line number
16	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1740
15	JDatabaseDriver->loadResult()	JROOT/libraries/joomla/session/storage/database.php:45
14	JSessionStorageDatabase->read()	Same as call in the line below.
13	session_start()	JROOT/libraries/joomla/session/handler/native.php:260
12	JSessionHandlerNative->doSessionStart()	JROOT/libraries/joomla/session/handler/native.php:50
11	JSessionHandlerNative->start()	JROOT/libraries/joomla/session/handler/joomla.php:88
10	JSessionHandlerJoomla->start()	JROOT/libraries/src/Session/Session.php:660
9	Joomla\CMS\Session\Session->_start()	JROOT/libraries/src/Session/Session.php:620
8	Joomla\CMS\Session\Session->start()	JROOT/libraries/src/Session/Session.php:498
7	Joomla\CMS\Session\Session->get()	JROOT/libraries/src/Session/Session.php:455
6	Joomla\CMS\Session\Session->isNew()	JROOT/libraries/src/Application/CMSApplication.php:758
5	Joomla\CMS\Application\CMSApplication->loadSession()	JROOT/libraries/src/Application/CMSApplication.php:135
4	Joomla\CMS\Application\CMSApplication->__construct()	JROOT/libraries/src/Application/SiteApplication.php:66
3	Joomla\CMS\Application\SiteApplication->__construct()	JROOT/libraries/src/Application/CMSApplication.php:344
2	Joomla\CMS\Application\CMSApplication::getInstance()	JROOT/libraries/src/Factory.php:140
1	Joomla\CMS\Factory::getApplication()	JROOT/index.php:45

#	Caller	File and line number
9	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1740
8	JDatabaseDriver->loadResult()	JROOT/libraries/src/Session/MetadataManager.php:74
7	Joomla\CMS\Session\MetadataManager->createRecordIfNonExisting()	JROOT/libraries/src/Application/CMSApplication.php:153
6	Joomla\CMS\Application\CMSApplication->checkSession()	JROOT/libraries/src/Application/CMSApplication.php:760
5	Joomla\CMS\Application\CMSApplication->loadSession()	JROOT/libraries/src/Application/CMSApplication.php:135
4	Joomla\CMS\Application\CMSApplication->__construct()	JROOT/libraries/src/Application/SiteApplication.php:66
3	Joomla\CMS\Application\SiteApplication->__construct()	JROOT/libraries/src/Application/CMSApplication.php:344
2	Joomla\CMS\Application\CMSApplication::getInstance()	JROOT/libraries/src/Factory.php:140
1	Joomla\CMS\Factory::getApplication()	JROOT/index.php:45

#	Caller	File and line number
8	JDatabaseDriverMysqli->execute()	JROOT/libraries/src/Session/MetadataManager.php:116
7	Joomla\CMS\Session\MetadataManager->createRecordIfNonExisting()	JROOT/libraries/src/Application/CMSApplication.php:153
6	Joomla\CMS\Application\CMSApplication->checkSession()	JROOT/libraries/src/Application/CMSApplication.php:760
5	Joomla\CMS\Application\CMSApplication->loadSession()	JROOT/libraries/src/Application/CMSApplication.php:135
4	Joomla\CMS\Application\CMSApplication->__construct()	JROOT/libraries/src/Application/SiteApplication.php:66
3	Joomla\CMS\Application\SiteApplication->__construct()	JROOT/libraries/src/Application/CMSApplication.php:344
2	Joomla\CMS\Application\CMSApplication::getInstance()	JROOT/libraries/src/Factory.php:140
1	Joomla\CMS\Factory::getApplication()	JROOT/index.php:45

#	Caller	File and line number
12	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1701
11	JDatabaseDriver->loadObjectList()	JROOT/libraries/src/Component/ComponentHelper.php:445
10	Joomla\CMS\Component\ComponentHelper::Joomla\CMS\Component\{closure}()	Same as call in the line below.
9	call_user_func_array()	JROOT/libraries/src/Cache/Controller/CallbackController.php:173
8	Joomla\CMS\Cache\Controller\CallbackController->get()	JROOT/libraries/src/Component/ComponentHelper.php:453
7	Joomla\CMS\Component\ComponentHelper::load()	JROOT/libraries/src/Component/ComponentHelper.php:519
6	Joomla\CMS\Component\ComponentHelper::getComponents()	JROOT/libraries/src/Component/ComponentHelper.php:44
5	Joomla\CMS\Component\ComponentHelper::getComponent()	JROOT/libraries/src/Component/ComponentHelper.php:103
4	Joomla\CMS\Component\ComponentHelper::getParams()	JROOT/libraries/src/Application/SiteApplication.php:594
3	Joomla\CMS\Application\SiteApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:212
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

#	Caller	File and line number
10	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1506
9	JDatabaseDriver->loadAssocList()	JROOT/libraries/src/Access/Access.php:1063
8	Joomla\CMS\Access\Access::getAuthorisedViewLevels()	JROOT/libraries/src/User/User.php:458
7	Joomla\CMS\User\User->getAuthorisedViewLevels()	JROOT/libraries/src/Plugin/PluginHelper.php:321
6	Joomla\CMS\Plugin\PluginHelper::load()	JROOT/libraries/src/Plugin/PluginHelper.php:87
5	Joomla\CMS\Plugin\PluginHelper::getPlugin()	JROOT/libraries/src/Plugin/PluginHelper.php:129
4	Joomla\CMS\Plugin\PluginHelper::isEnabled()	JROOT/libraries/src/Application/SiteApplication.php:604
3	Joomla\CMS\Application\SiteApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:212
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

id	select_type	table	type	possible_keys	key	key_len	ref	rows	Extra
1	SIMPLE	a	const	PRIMARY	PRIMARY	4	const	1
1	SIMPLE	b	range	idx_usergroup_nested_set_lookup	idx_usergroup_nested_set_lookup	4	NULL	1	Using where; Using index

#	Caller	File and line number
11	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1550
10	JDatabaseDriver->loadColumn()	JROOT/libraries/src/Access/Access.php:980
9	Joomla\CMS\Access\Access::getGroupsByUser()	JROOT/libraries/src/Access/Access.php:1095
8	Joomla\CMS\Access\Access::getAuthorisedViewLevels()	JROOT/libraries/src/User/User.php:458
7	Joomla\CMS\User\User->getAuthorisedViewLevels()	JROOT/libraries/src/Plugin/PluginHelper.php:321
6	Joomla\CMS\Plugin\PluginHelper::load()	JROOT/libraries/src/Plugin/PluginHelper.php:87
5	Joomla\CMS\Plugin\PluginHelper::getPlugin()	JROOT/libraries/src/Plugin/PluginHelper.php:129
4	Joomla\CMS\Plugin\PluginHelper::isEnabled()	JROOT/libraries/src/Application/SiteApplication.php:604
3	Joomla\CMS\Application\SiteApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:212
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

#	Caller	File and line number
12	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1773
11	JDatabaseDriver->loadRow()	JROOT/plugins/system/admintools/feature/urlredir.php:91
10	AtsystemFeatureUrlredir->onAfterInitialise()	JROOT/plugins/system/admintools/admintools/main.php:308
9	plgSystemAdmintools->runFeature()	JROOT/plugins/system/admintools/admintools/main.php:144
8	plgSystemAdmintools->onAfterInitialise()	JROOT/libraries/joomla/event/event.php:70
7	JEvent->update()	JROOT/libraries/joomla/event/dispatcher.php:160
6	JEventDispatcher->trigger()	JROOT/libraries/src/Application/BaseApplication.php:108
5	Joomla\CMS\Application\BaseApplication->triggerEvent()	JROOT/libraries/src/Application/CMSApplication.php:626
4	Joomla\CMS\Application\CMSApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:686
3	Joomla\CMS\Application\SiteApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:212
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

id	select_type	table	type	possible_keys	key	key_len	ref	rows	Extra
1	SIMPLE	m	ref	idx_client_id_parent_id_alias_language	idx_client_id_parent_id_alias_language	1	const	113	Using index condition; Using where; Using filesort
1	SIMPLE	e	eq_ref	PRIMARY	PRIMARY	4	cpatax5_jo151.m.component_id	1	Using where

#	Caller	File and line number
19	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1662
18	JDatabaseDriver->loadObject()	JROOT/libraries/src/Helper/LibraryHelper.php:167
17	Joomla\CMS\Helper\LibraryHelper::Joomla\CMS\Helper\{closure}()	Same as call in the line below.
16	call_user_func_array()	JROOT/libraries/src/Cache/Controller/CallbackController.php:173
15	Joomla\CMS\Cache\Controller\CallbackController->get()	JROOT/libraries/src/Helper/LibraryHelper.php:175
14	Joomla\CMS\Helper\LibraryHelper::loadLibrary()	JROOT/libraries/src/Helper/LibraryHelper.php:43
13	Joomla\CMS\Helper\LibraryHelper::getLibrary()	JROOT/libraries/src/Helper/LibraryHelper.php:90
12	Joomla\CMS\Helper\LibraryHelper::getParams()	JROOT/libraries/src/Version.php:321
11	Joomla\CMS\Version->getMediaVersion()	JROOT/libraries/src/Factory.php:778
10	Joomla\CMS\Factory::createDocument()	JROOT/libraries/src/Factory.php:234
9	Joomla\CMS\Factory::getDocument()	JROOT/plugins/system/k2/k2.php:374
8	plgSystemK2->onAfterRoute()	JROOT/libraries/joomla/event/event.php:70
7	JEvent->update()	JROOT/libraries/joomla/event/dispatcher.php:160
6	JEventDispatcher->trigger()	JROOT/libraries/src/Application/BaseApplication.php:108
5	Joomla\CMS\Application\BaseApplication->triggerEvent()	JROOT/libraries/src/Application/CMSApplication.php:1122
4	Joomla\CMS\Application\CMSApplication->route()	JROOT/libraries/src/Application/SiteApplication.php:796
3	Joomla\CMS\Application\SiteApplication->route()	JROOT/libraries/src/Application/SiteApplication.php:218
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

#	Caller	File and line number
14	JDatabaseDriverMysqli->execute()	JROOT/libraries/src/Helper/LibraryHelper.php:117
13	Joomla\CMS\Helper\LibraryHelper::saveParams()	JROOT/libraries/src/Version.php:372
12	Joomla\CMS\Version->setMediaVersion()	JROOT/libraries/src/Version.php:331
11	Joomla\CMS\Version->getMediaVersion()	JROOT/libraries/src/Factory.php:778
10	Joomla\CMS\Factory::createDocument()	JROOT/libraries/src/Factory.php:234
9	Joomla\CMS\Factory::getDocument()	JROOT/plugins/system/k2/k2.php:374
8	plgSystemK2->onAfterRoute()	JROOT/libraries/joomla/event/event.php:70
7	JEvent->update()	JROOT/libraries/joomla/event/dispatcher.php:160
6	JEventDispatcher->trigger()	JROOT/libraries/src/Application/BaseApplication.php:108
5	Joomla\CMS\Application\BaseApplication->triggerEvent()	JROOT/libraries/src/Application/CMSApplication.php:1122
4	Joomla\CMS\Application\CMSApplication->route()	JROOT/libraries/src/Application/SiteApplication.php:796
3	Joomla\CMS\Application\SiteApplication->route()	JROOT/libraries/src/Application/SiteApplication.php:218
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

Status	Duration
Starting	0.04 ms
Checking permissions	0.00 ms
Opening tables	0.02 ms
After opening tables	0.00 ms
System lock	0.00 ms
Table lock	0.01 ms
Init	0.03 ms
Optimizing	0.01 ms
Statistics	0.01 ms
Preparing	0.01 ms
Sorting result	0.01 ms
Executing	0.00 ms
Sending data	0.01 ms
Creating sort index	0.07 ms
End of update loop	0.00 ms
Query end	0.00 ms
Commit	0.00 ms
Closing tables	0.00 ms
Unlocking tables	0.00 ms
Closing tables	0.01 ms
Starting cleanup	0.00 ms
Freeing items	0.01 ms
Updating status	0.01 ms
Reset for next command	0.00 ms

id	select_type	table	type	possible_keys	key	key_len	ref	rows	Extra
1	SIMPLE	s	ALL	idx_template,idx_client_id,idx_client_id_home	NO INDEX KEY COULD BE USED	NULL	NULL	15	Using where
1	SIMPLE	e	ref	element_clientid,element_folder_clientid,extension	element_clientid	403	cpatax5_jo151.s.template,const	1	Using index condition; Using where

Status	Duration
Starting	0.06 ms
Checking permissions	0.01 ms
Opening tables	0.02 ms
After opening tables	0.00 ms
System lock	0.00 ms
Table lock	0.00 ms
Init	0.02 ms
Optimizing	0.02 ms
Statistics	0.07 ms
Preparing	0.02 ms
Executing	0.00 ms
Sending data	0.12 ms
End of update loop	0.01 ms
Query end	0.00 ms
Commit	0.00 ms
Closing tables	0.00 ms
Unlocking tables	0.00 ms
Closing tables	0.01 ms
Starting cleanup	0.00 ms
Freeing items	0.01 ms
Updating status	0.02 ms
Reset for next command	0.00 ms

Status	Duration
Starting	0.05 ms
Checking permissions	0.01 ms
Closing tables	0.00 ms
Opening tables	0.26 ms
After opening tables	0.01 ms
System lock	0.00 ms
Table lock	0.01 ms
Init	0.01 ms
Optimizing	0.01 ms
Statistics	0.01 ms
Preparing	0.01 ms
Executing	0.00 ms
Filling schema table	0.01 ms
Opening tables	0.10 ms
After opening tables	0.00 ms
Checking permissions	0.04 ms
Closing tables	0.01 ms
Executing	0.00 ms
Sending data	0.03 ms
End of update loop	0.00 ms
Query end	0.00 ms
Commit	0.00 ms
Closing tables	0.00 ms
Removing tmp table	0.07 ms
Closing tables	0.00 ms
Unlocking tables	0.00 ms
Closing tables	0.00 ms
Starting cleanup	0.00 ms
Freeing items	0.01 ms
Updating status	0.01 ms
Reset for next command	0.00 ms

#	Caller	File and line number
14	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1740
13	JDatabaseDriver->loadResult()	JROOT/administrator/components/com_admintools/Helper/Storage.php:122
12	Akeeba\AdminTools\Admin\Helper\Storage->load()	JROOT/administrator/components/com_admintools/Helper/Storage.php:37
11	Akeeba\AdminTools\Admin\Helper\Storage->__construct()	JROOT/administrator/components/com_admintools/Helper/Storage.php:49
10	Akeeba\AdminTools\Admin\Helper\Storage::getInstance()	JROOT/plugins/system/admintools/admintools/main.php:409
9	plgSystemAdmintools->loadComponentParameters()	JROOT/plugins/system/admintools/admintools/main.php:892
8	plgSystemAdmintools->initialize()	JROOT/plugins/system/admintools/admintools/main.php:84
7	plgSystemAdmintools->__construct()	JROOT/libraries/src/Plugin/PluginHelper.php:283
6	Joomla\CMS\Plugin\PluginHelper::import()	JROOT/libraries/src/Plugin/PluginHelper.php:182
5	Joomla\CMS\Plugin\PluginHelper::importPlugin()	JROOT/libraries/src/Application/CMSApplication.php:625
4	Joomla\CMS\Application\CMSApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:686
3	Joomla\CMS\Application\SiteApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:212
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

#	Caller	File and line number
14	JDatabaseDriverMysqli->execute()	JROOT/libraries/joomla/database/driver.php:1740
13	JDatabaseDriver->loadResult()	JROOT/libraries/fof40/Params/Params.php:55
12	FOF40\Params\Params->reload()	JROOT/libraries/fof40/Params/Params.php:40
11	FOF40\Params\Params->__construct()	JROOT/libraries/fof40/Container/Container.php:281
10	FOF40\Container\Container->FOF40\Container\{closure}()	JROOT/libraries/fof40/Pimple/Container.php:115
9	FOF40\Pimple\Container->offsetGet()	JROOT/libraries/fof40/Container/ContainerBase.php:27
8	FOF40\Container\ContainerBase->__get()	JROOT/plugins/system/jchoptimize/jchoptimize.php:123
7	plgSystemJchoptimize->__construct()	JROOT/libraries/src/Plugin/PluginHelper.php:283
6	Joomla\CMS\Plugin\PluginHelper::import()	JROOT/libraries/src/Plugin/PluginHelper.php:182
5	Joomla\CMS\Plugin\PluginHelper::importPlugin()	JROOT/libraries/src/Application/CMSApplication.php:625
4	Joomla\CMS\Application\CMSApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:686
3	Joomla\CMS\Application\SiteApplication->initialiseApp()	JROOT/libraries/src/Application/SiteApplication.php:212
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

#	Caller	File and line number
14	JDatabaseDriverMysqli->execute()	JROOT/components/com_jbusinessdirectory/helpers/utils.php:5566
13	JBusinessUtil::logSearch()	JROOT/components/com_jbusinessdirectory/models/search.php:484
12	JBusinessDirectoryModelSearch->getItems()	JROOT/libraries/src/MVC/View/HtmlView.php:425
11	Joomla\CMS\MVC\View\HtmlView->get()	JROOT/components/com_jbusinessdirectory/views/search/view.html.php:45
10	JBusinessDirectoryViewSearch->display()	JROOT/libraries/src/MVC/Controller/BaseController.php:672
9	Joomla\CMS\MVC\Controller\BaseController->display()	JROOT/components/com_jbusinessdirectory/controller.php:23
8	JBusinessDirectoryController->display()	JROOT/libraries/src/MVC/Controller/BaseController.php:710
7	Joomla\CMS\MVC\Controller\BaseController->execute()	JROOT/components/com_jbusinessdirectory/jbusinessdirectory.php:74
6	require_once JROOT/components/com_jbusinessdirectory/jbusinessdirectory.php	JROOT/libraries/src/Component/ComponentHelper.php:402
5	Joomla\CMS\Component\ComponentHelper::executeComponent()	JROOT/libraries/src/Component/ComponentHelper.php:377
4	Joomla\CMS\Component\ComponentHelper::renderComponent()	JROOT/libraries/src/Application/SiteApplication.php:194
3	Joomla\CMS\Application\SiteApplication->dispatch()	JROOT/libraries/src/Application/SiteApplication.php:233
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

#	Caller	File and line number
15	JDatabaseDriverMysqli->execute()	JROOT/components/com_jbusinessdirectory/helpers/utils.php:4900
14	JBusinessUtil::setGroupConcatLenght()	JROOT/administrator/components/com_jbusinessdirectory/tables/company.php:933
13	JTableCompany->getCompaniesByNameAndCategories()	JROOT/components/com_jbusinessdirectory/models/search.php:502
12	JBusinessDirectoryModelSearch->getItems()	JROOT/libraries/src/MVC/View/HtmlView.php:425
11	Joomla\CMS\MVC\View\HtmlView->get()	JROOT/components/com_jbusinessdirectory/views/search/view.html.php:45
10	JBusinessDirectoryViewSearch->display()	JROOT/libraries/src/MVC/Controller/BaseController.php:672
9	Joomla\CMS\MVC\Controller\BaseController->display()	JROOT/components/com_jbusinessdirectory/controller.php:23
8	JBusinessDirectoryController->display()	JROOT/libraries/src/MVC/Controller/BaseController.php:710
7	Joomla\CMS\MVC\Controller\BaseController->execute()	JROOT/components/com_jbusinessdirectory/jbusinessdirectory.php:74
6	require_once JROOT/components/com_jbusinessdirectory/jbusinessdirectory.php	JROOT/libraries/src/Component/ComponentHelper.php:402
5	Joomla\CMS\Component\ComponentHelper::executeComponent()	JROOT/libraries/src/Component/ComponentHelper.php:377
4	Joomla\CMS\Component\ComponentHelper::renderComponent()	JROOT/libraries/src/Application/SiteApplication.php:194
3	Joomla\CMS\Application\SiteApplication->dispatch()	JROOT/libraries/src/Application/SiteApplication.php:233
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

#	Caller	File and line number
15	JDatabaseDriverMysqli->execute()	JROOT/components/com_jbusinessdirectory/helpers/utils.php:4919
14	JBusinessUtil::setBigSqlSelects()	JROOT/administrator/components/com_jbusinessdirectory/tables/company.php:934
13	JTableCompany->getCompaniesByNameAndCategories()	JROOT/components/com_jbusinessdirectory/models/search.php:502
12	JBusinessDirectoryModelSearch->getItems()	JROOT/libraries/src/MVC/View/HtmlView.php:425
11	Joomla\CMS\MVC\View\HtmlView->get()	JROOT/components/com_jbusinessdirectory/views/search/view.html.php:45
10	JBusinessDirectoryViewSearch->display()	JROOT/libraries/src/MVC/Controller/BaseController.php:672
9	Joomla\CMS\MVC\Controller\BaseController->display()	JROOT/components/com_jbusinessdirectory/controller.php:23
8	JBusinessDirectoryController->display()	JROOT/libraries/src/MVC/Controller/BaseController.php:710
7	Joomla\CMS\MVC\Controller\BaseController->execute()	JROOT/components/com_jbusinessdirectory/jbusinessdirectory.php:74
6	require_once JROOT/components/com_jbusinessdirectory/jbusinessdirectory.php	JROOT/libraries/src/Component/ComponentHelper.php:402
5	Joomla\CMS\Component\ComponentHelper::executeComponent()	JROOT/libraries/src/Component/ComponentHelper.php:377
4	Joomla\CMS\Component\ComponentHelper::renderComponent()	JROOT/libraries/src/Application/SiteApplication.php:194
3	Joomla\CMS\Application\SiteApplication->dispatch()	JROOT/libraries/src/Application/SiteApplication.php:233
2	Joomla\CMS\Application\SiteApplication->doExecute()	JROOT/libraries/src/Application/CMSApplication.php:196
1	Joomla\CMS\Application\CMSApplication->execute()	JROOT/index.php:48

Breaking News

Marital Dissolution Planning and Crowdfunding

The Bottom Line

Tax Strategies

Feature Stories

Financial Planner

Client Tax Tip

Editor Blog

Tax Checklist

Maps detected!

Joomla! Debug Console

Session

Profile Information

Time

Memory

Memory Usage

Database Queries

118 Queries Logged 73.32 ms

25 duplicate found!