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end of year business purchases: Self-employment Tax , 1988 |
end of year business purchases: United States Code United States, 1989 |
end of year business purchases: Farmer's Tax Guide , 1998 |
end of year business purchases: Individual retirement arrangements (IRAs) United States. Internal Revenue Service, 1990 |
end of year business purchases: Retirement Plans for Self-employed Individuals United States. Internal Revenue Service, 1996 |
end of year business purchases: Medical and Dental Expenses , 1990 |
end of year business purchases: Farmer's Tax Guide - Publication 225 (For Use in Preparing 2020 Returns) Internal Revenue Service, 2021-03-04 vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS. |
end of year business purchases: Every Airbnb Host's Tax Guide Stephen Fishman, 2022-01-25 All 2.9 million Airbnb hosts in the United State can profit from this book. The first, and still only, one of its kind, it tells hosts everything they need to know about taxes for short-term rentals, including deductions they may take, depreciation, when short-term rentals are tax-free, repairs, and tax reporting for short-term rentals. The new edition covers all the latest tax changes brought about by the Coronavirus legislation passed by Congress. These include new tax breaks that can save hosts thousands in taxes: tax credits for sick leave and family leave for self-employed hosts, employee retention credit, and tax-free treatment of landlord PPP loans Many Airbnb hosts have lost money due to the Coronavirus pandemic. This book explain if, when, and how short-term rental hosts may deduct their losses from other nonrental income. |
end of year business purchases: Ask a Manager Alison Green, 2018-05-01 From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together |
end of year business purchases: HBR Guide to Buying a Small Business Richard S. Ruback, Royce Yudkoff, 2017-01-17 An all-in-one guide to helping you buy and own your own business. Are you looking for an alternative to a career path at a big firm? Does founding your own start-up seem too risky? There is a radical third path open to you: You can buy a small business and run it as CEO. Purchasing a small company offers significant financial rewards—as well as personal and professional fulfillment. Leading a firm means you can be your own boss, put your executive skills to work, fashion a company environment that meets your own needs, and profit directly from your success. But finding the right business to buy and closing the deal isn't always easy. In the HBR Guide to Buying a Small Business, Harvard Business School professors Richard Ruback and Royce Yudkoff help you: Determine if this path is right for you Raise capital for your acquisition Find and evaluate the right prospects Avoid the pitfalls that could derail your search Understand why a dull business might be the best investment Negotiate a potential deal with the seller Avoid deals that fall through at the last minute Arm yourself with the advice you need to succeed on the job, with the most trusted brand in business. Packed with how-to essentials from leading experts, the HBR Guides provide smart answers to your most pressing work challenges. |
end of year business purchases: Principles of Accounting Volume 1 - Financial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-04-11 The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. |
end of year business purchases: Tax Withholding and Estimated Tax , 1993 |
end of year business purchases: Estimates of Federal Tax Expenditures United States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means, 1976 |
end of year business purchases: The End of Accounting and the Path Forward for Investors and Managers Baruch Lev, Feng Gu, 2016-06-14 An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation. |
end of year business purchases: Starting a Business and Keeping Records , 1997 |
end of year business purchases: Parking Cash Out , 1994 |
end of year business purchases: Tax Law Design and Drafting, Volume 1 Mr.Victor Thuronyi, 1996-08-23 Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax. |
end of year business purchases: How to Start a Business in Colorado Entrepreneur Press, 2007-07-09 SmartStart Your Business Today! How to Start a Business in Colorado is your road map to avoiding operational, legal and financial pitfalls and breaking through the bureaucratic red tape that often entangles new entrepreneurs. This all-in-one resource goes a step beyond other business how-to books to give you a jump-start on planning for your business. It provides you with: Valuable state-specific sample forms and letters on CD-ROM Mailing addresses, telephone numbers and websites for the federal, state, local and private agencies that will help get your business up and running State population statistics, income and consumption rates, major industry trends and overall business incentives to give you a better picture of doing business in Colorado Checklists, sample forms and a complete sample business plan to assist you with numerous startup details State-specific information on issues like choosing a legal form, selecting a business name, obtaining licenses and permits, registering to pay taxes and knowing your employer responsibilities Federal and state options for financing your new venture Resources, cost information, statistics and regulations have all been updated. That, plus a new easier-to-use layout putting all the state-specific information in one block of chapters, make this your must-have guide to getting your business off the ground. |
end of year business purchases: Everybody Matters Bob Chapman, Raj Sisodia, Rajendra Sisodia, 2015-10-06 “Bob Chapman, CEO of the $1.7 billion manufacturing company Barry-Wehmiller, is on a mission to change the way businesses treat their employees.” – Inc. Magazine Starting in 1997, Bob Chapman and Barry-Wehmiller have pioneered a dramatically different approach to leadership that creates off-the-charts morale, loyalty, creativity, and business performance. The company utterly rejects the idea that employees are simply functions, to be moved around, managed with carrots and sticks, or discarded at will. Instead, Barry-Wehmiller manifests the reality that every single person matters, just like in a family. That’s not a cliché on a mission statement; it’s the bedrock of the company’s success. During tough times a family pulls together, makes sacrifices together, and endures short-term pain together. If a parent loses his or her job, a family doesn’t lay off one of the kids. That’s the approach Barry-Wehmiller took when the Great Recession caused revenue to plunge for more than a year. Instead of mass layoffs, they found creative and caring ways to cut costs, such as asking team members to take a month of unpaid leave. As a result, Barry-Wehmiller emerged from the downturn with higher employee morale than ever before. It’s natural to be skeptical when you first hear about this approach. Every time Barry-Wehmiller acquires a company that relied on traditional management practices, the new team members are skeptical too. But they soon learn what it’s like to work at an exceptional workplace where the goal is for everyone to feel trusted and cared for—and where it’s expected that they will justify that trust by caring for each other and putting the common good first. Chapman and coauthor Raj Sisodia show how any organization can reject the traumatic consequences of rolling layoffs, dehumanizing rules, and hypercompetitive cultures. Once you stop treating people like functions or costs, disengaged workers begin to share their gifts and talents toward a shared future. Uninspired workers stop feeling that their jobs have no meaning. Frustrated workers stop taking their bad days out on their spouses and kids. And everyone stops counting the minutes until it’s time to go home. This book chronicles Chapman’s journey to find his true calling, going behind the scenes as his team tackles real-world challenges with caring, empathy, and inspiration. It also provides clear steps to transform your own workplace, whether you lead two people or two hundred thousand. While the Barry-Wehmiller way isn’t easy, it is simple. As the authors put it: Everyone wants to do better. Trust them. Leaders are everywhere. Find them. People achieve good things, big and small, every day. Celebrate them. Some people wish things were different. Listen to them. Everybody matters. Show them. |
end of year business purchases: The End of Competitive Advantage Rita Gunther McGrath, 2013-05-14 Are you at risk of being trapped in an uncompetitive business? Chances are the strategies that worked well for you even a few years ago no longer deliver the results you need. Dramatic changes in business have unearthed a major gap between traditional approaches to strategy and the way the real world works now. In short, strategy is stuck. Most leaders are using frameworks that were designed for a different era of business and based on a single dominant idea—that the purpose of strategy is to achieve a sustainable competitive advantage. Once the premise on which all strategies were built, this idea is increasingly irrelevant. Now, Columbia Business School professor and globally recognized strategy expert Rita Gunther McGrath argues that it’s time to go beyond the very concept of sustainable competitive advantage. Instead, organizations need to forge a new path to winning: capturing opportunities fast, exploiting them decisively, and moving on even before they are exhausted. She shows how to do this with a new set of practices based on the notion of transient competitive advantage. This book serves as a new playbook for strategy, one based on updated assumptions about how the world works, and shows how some of the world’s most successful companies use this method to compete and win today. Filled with compelling examples from “growth outlier” firms such as Fujifilm, Cognizant Technology Solutions, Infosys, Yahoo! Japan, and Atmos Energy, The End of Competitive Advantage is your guide to renewed success and profitable growth in an economy increasingly defined by transient advantage. |
end of year business purchases: EntreLeadership Dave Ramsey, 2011-09-20 From the New York Times bestselling author of The Total Money Makeover and radio and podcast host Dave Ramsey comes an informative guide based on how he grew a successful, multimillion dollar company from a card table in his living room. Your company is only as strong as your leaders. These are the men and women doing battle daily beneath the banner that is your brand. Are they courageous or indecisive? Are they serving a motivated team or managing employees? Are they valued? Your team will never grow beyond you, so here’s another question to consider—are you growing? Whether you’re sitting at the CEO’s desk, the middle manager’s cubicle, or a card table in your living-room-based start-up, EntreLeadership provides the practical, step-by-step guidance to grow your business where you want it to go. Dave Ramsey opens up his championship playbook for business to show you how to: -Inspire your team to take ownership and love what they do -Unify your team and get rid of all gossip -Handle money to set your business up for success -Reach every goal you set -And much, much more! EntreLeadership is a one-stop guide filled with accessible advice for businesses and leaders to ensure success even through the toughest of times. |
end of year business purchases: Fundamentals of Business (black and White) Stephen J. Skripak, 2016-07-29 (Black & White version) Fundamentals of Business was created for Virginia Tech's MGT 1104 Foundations of Business through a collaboration between the Pamplin College of Business and Virginia Tech Libraries. This book is freely available at: http://hdl.handle.net/10919/70961 It is licensed with a Creative Commons-NonCommercial ShareAlike 3.0 license. |
end of year business purchases: Circular A, Agricultural Employer's Tax Guide , 1995 |
end of year business purchases: PPC Tax Planning Guide - Closely Held Corporations Albert L. Grasso, Linda Kitter, R. Barry Johnson, Elizabeth DiTommaso, 1993-08-01 |
end of year business purchases: The Banking Industry Guide: Key Insights for Investment Professionals Ryan C. Fuhrmann, 2017 |
end of year business purchases: 2017 State Business Tax Climate Index Jared Walczak, Scott Drenkard, Joseph Henchman, 2017-09-28 The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures. |
end of year business purchases: Special Depreciation Allowance (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law The Law Library, 2018-11-11 Special Depreciation Allowance (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Special Depreciation Allowance (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations relating to the depreciation of property subject to section 168 of the Internal Revenue Code (MACRS property) and the depreciation of computer software subject to section 167. Specifically, these final regulations provide guidance regarding the additional first year depreciation allowance provided by sections 168(k) and 1400L(b) for certain MACRS property and computer software. The regulations reflect changes to the law made by the Job Creation and Worker Assistance Act of 2002, the Jobs and Growth Tax Relief Reconciliation Act of 2003, the Working Families Tax Relief Act of 2004, the American Jobs Creation Act of 2004, and the Gulf Opportunity Zone Act of 2005. This book contains: - The complete text of the Special Depreciation Allowance (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section |
end of year business purchases: 2018 State Business Tax Climate Index Jared Walczak, Scott Drenkard, Joseph Henchman, 2017-10-17 The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures. |
end of year business purchases: Principles of Financial Accounting Christine Jonick, 2018-09-30 The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Financial Accounting. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick's years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development |
end of year business purchases: How To Depreciate Property - Publication 946 (For Use in Preparing 2019 Returns) Internal Revenue Service, 2020-09-25 This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property and the additional rules for listed property. |
end of year business purchases: The Innovator's Dilemma Clayton M. Christensen, 2011-10-04 In this revolutionary bestseller, innovation expert Clayton M. Christensen says outstanding companies can do everything right and still lose their market leadership—or worse, disappear altogether. And not only does he prove what he says, but he tells others how to avoid a similar fate. Focusing on “disruptive technology,” Christensen shows why most companies miss out on new waves of innovation. Whether in electronics or retailing, a successful company with established products will get pushed aside unless managers know when to abandon traditional business practices. Using the lessons of successes and failures from leading companies, The Innovator’s Dilemma presents a set of rules for capitalizing on the phenomenon of disruptive innovation. Find out: When it is right not to listen to customers. When to invest in developing lower-performance products that promise lower margins. When to pursue small markets at the expense of seemingly larger and more lucrative ones. Sharp, cogent, and provocative, The Innovator’s Dilemma is one of the most talked-about books of our time—and one no savvy manager or entrepreneur should be without. |
end of year business purchases: Reasonable Compensation Anne E. Moran, ... analyzes the issues relating to the deduction by an employer for a reasonable allowance under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed--Portfolio description (p. iii). |
end of year business purchases: Tax Planning for Businesses and Their Owners Peter Hughes, 2006-11 2006/07 has been a significant year for UK tax legislation, seeing in the introduction of a new personal pensions regime, the abolition of the nil starting rate for Corporation Tax, and the alignment of Inheritance Tax for the various types of trusts. This book is aimed at owners and managers of businesses, and offers advice on the tax implications of their business decisions. It guides owners towards both business choices and personal transactions that will help to secure opportunities for tax reduction. In the midst of wide-reaching change in tax regulations, the author, a financial consultant and lecturer, uses his experience and expertise to provide a timely advisory text, which concentrates specifically on relieving the tax burden |
end of year business purchases: Code of Federal Regulations , 2000 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
end of year business purchases: Survey of Current Business , 1947 |
end of year business purchases: Sessional Papers Great Britain. Parliament. House of Commons, 1902 |
end of year business purchases: Modern Machinery , 1900 |
end of year business purchases: National Petroleum News , 1927 |
end of year business purchases: Cooperative Purchasing of Farm Supplies in Georgia Gerald McFadden Francis, 1940 |
end of year business purchases: Group Purchasing Organizations S. Sethi, 2009-05-25 Group Purchasing Organizations (GPOs) are a massive subset of the healthcare industry that negotiate lower costs for healthcare supplies by buying for several hospitals at once. Group Purchasing Organizations provides an analysis and critique of this industry. |
What does end=' ' in a print call exactly do? - Stack Overflow
Jul 16, 2023 · By default there is a newline character appended to the item being printed (end='\n'), and end='' is used to make it printed on the same line. And print() prints an empty …
SQL "IF", "BEGIN", "END", "END IF"? - Stack Overflow
Jan 10, 2012 · However, there is a special kind of SQL statement which can contain multiple SQL statements, the BEGIN-END block. If you omit the BEGIN-END block, your SQL will run fine, …
What does “~ (END)” mean when displayed in a terminal?
Jun 29, 2012 · END Command is used when a programmer finish writing programming language. Using the Command /END in the last line prevents the program from repeating the same …
Meaning of .Cells (.Rows.Count,"A").End (xlUp).row
Jul 9, 2018 · [A1].End(xlUp) [A1].End(xlDown) [A1].End(xlToLeft) [A1].End(xlToRight) is the VBA equivalent of being in Cell A1 and pressing Ctrl + Any arrow key. It will continue to travel in that …
Regex matching beginning AND end strings - Stack Overflow
Feb 21, 2018 · So far as I am concerned, I don't care what characters are in between these two strings, so long as the beginning and end are correct. This is to match functions in a SQL …
Why does range (start, end) not include end? [duplicate]
To have stop included would mean that the end step would be assymetric for the general case. Consider range(0,5,3). If default behaviour would output 5 at the end, it would be broken. …
What's the difference between "end" and "exit sub" in VBA?
Apr 8, 2016 · This is a bit outside the scope of your question, but to avoid any potential confusion for readers who are new to VBA: End and End Sub are not the same. They don't perform the …
What is the difference between 'end' and 'end as'
Aug 3, 2017 · END is the marker that closes the CASE expression. You must have exactly one END statement for every CASE Statement. The AS marker is used to introduce an alias.
How is end () implemented in STL containers? - Stack Overflow
Apr 15, 2013 · As some of the previous posters have stated end() is one past the end element. If you need to access the last element via iterators use iter = container.end() - 1; Otherwise, in …
ORA-03113: end-of-file on communication channel after long …
Dec 17, 2015 · ORA-03113: end-of-file on communication channel. Is the database letting you know that the network connection is no more. This could be because: A network issue - faulty …
What does end=' ' in a print call exactly do? - Stack Overflow
Jul 16, 2023 · By default there is a newline character appended to the item being printed (end='\n'), and end='' is used to make it printed on the same line. And print() prints an empty …
SQL "IF", "BEGIN", "END", "END IF"? - Stack Overflow
Jan 10, 2012 · However, there is a special kind of SQL statement which can contain multiple SQL statements, the BEGIN-END block. If you omit the BEGIN-END block, your SQL will run fine, …
What does “~ (END)” mean when displayed in a terminal?
Jun 29, 2012 · END Command is used when a programmer finish writing programming language. Using the Command /END in the last line prevents the program from repeating the same …
Meaning of .Cells (.Rows.Count,"A").End (xlUp).row
Jul 9, 2018 · [A1].End(xlUp) [A1].End(xlDown) [A1].End(xlToLeft) [A1].End(xlToRight) is the VBA equivalent of being in Cell A1 and pressing Ctrl + Any arrow key. It will continue to travel in …
Regex matching beginning AND end strings - Stack Overflow
Feb 21, 2018 · So far as I am concerned, I don't care what characters are in between these two strings, so long as the beginning and end are correct. This is to match functions in a SQL …
Why does range (start, end) not include end? [duplicate]
To have stop included would mean that the end step would be assymetric for the general case. Consider range(0,5,3). If default behaviour would output 5 at the end, it would be broken. …
What's the difference between "end" and "exit sub" in VBA?
Apr 8, 2016 · This is a bit outside the scope of your question, but to avoid any potential confusion for readers who are new to VBA: End and End Sub are not the same. They don't perform the …
What is the difference between 'end' and 'end as'
Aug 3, 2017 · END is the marker that closes the CASE expression. You must have exactly one END statement for every CASE Statement. The AS marker is used to introduce an alias.
How is end () implemented in STL containers? - Stack Overflow
Apr 15, 2013 · As some of the previous posters have stated end() is one past the end element. If you need to access the last element via iterators use iter = container.end() - 1; Otherwise, in …
ORA-03113: end-of-file on communication channel after long …
Dec 17, 2015 · ORA-03113: end-of-file on communication channel. Is the database letting you know that the network connection is no more. This could be because: A network issue - faulty …