McClintock Minute


Recent 2015-3 Summer Newsletter Articles

13th Annual Firm Busy Season Bowling Party

December 20, 2016

McClintock & Associates hosted its 13th Annual Busy Season Bowling Event at the Noble AMC Bowling Lanes on June 10th this year. The theme for this year’s event was Professional Careers with CPA/Accountant being off limits for obvious reasons. The eight careers represented included: Bee Keepers, Chefs, Hazmat, Police, Professional…

Pushdown Accounting McClintock

Pushdown Accounting

December 20, 2016

By Norbert F. Dietrich, CPA Have you ever heard of the term pushdown accounting and wondered what it means or how it applies? Well, pushdown accounting is one method of recording a business combination. There is no requirement to adopt, and very little guidance within, U.S. generally accepted accounting principles…

Reinstatement of Ability to Benefit Alternatives

December 20, 2016

By Douglas T. Mawhinney The Department of Education has recently announced that students without a high school diploma (or recognized equivalent) may soon be able to receive Title IV funds through the reintroduction of Ability to Benefit Alternatives ( This option is available only for students enrolled in an “eligible…