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What is Write Off?

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Explanation of Write off Example of Write off

Another example can be a business that has suffered a loss due to one of its storage units getting destroyed due to a natural calamity. The business in such a case will write off the building from its books and will account for it as a casualty loss. At times companies get insurance money from insurers in cases of insured properties to offset the corresponding casualty loss or written off amount. Even in such cases, the assets are still removed from the books because they cease to exist any further.

Write Off in Accounting

In accounting a write off is a reduction to the value of an asset and at par debiting the liabilities account. A write off occurs when a business realizes that it can no longer convert an asset into cash or is of no use to the business or lastly has zero market value. Write off is brought into practice by transferring some or the entire balance of an asset to an expense account. The accounting henceforth will differ based on the type of asset which is involved. A few scenarios which can be discussed on this ground are as follows:

In cases when the account receivable is not in a state to be collected, this is usually net off against the allowance provided for doubtful accounts or a contra account.

When a fixed asset is no longer in use this is netted off against accumulated depreciation or accumulated appreciation with the balance being transferred to a loss account.

Why Assets are Written off?

Assets are written off on account for the following reasons:

When a business realizes a materialistic bad debt and thus accepts the fact that the payment from a customer cannot be collected going forward it will write off the account receivable.

When a business suffers loss made to the inventories, the business will write off that much amount of inventories and charge it to the cost of goods sold directly.

In banks when the bank has given loan to a customer and he turns defaults, the bank will first turn that asset into NPA and eventually within the stipulated time will write it off.


It saves a lot of time for the business where it no longer has to wait for customers to make the payment knowing that it will never come.

It is a simple recording in the books of account and can be implemented just by passing two entries.

It amortizes the inherent risk by making provisions for the losses.

Businesses with rich cash will never try to put efforts into the collection of failed payments and directly go for write offs.

In the longer term, continuous write off is not perceived as an efficient activity and raises questions about the cash collection methodology of the business.

Write off even if we use or pronounce it differently, it is what we mean a loss to the business.

It overstates account receivables and violates GAAP or matching principle

It brings about balance sheet inaccuracy.

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How To Add An Administrator Account In Windows

Among the two user accounts in Windows, Standard, and Administrator, the latter has full authority over the system.

An Administrator account has all the privileges from installing or removing applications to accessing, modifying, or deleting the system files. They also can create other user accounts and modify or grant permissions to other accounts.

In this article, we will see how we can add an administrator account in Windows through different methods.

How to Add an Administrator Account in Windows

While an Administrator account is already created by default during the windows installation, adding another one might be useful sometimes.

For instance, suppose the Administrator account you frequently use encounters some error or you forget the password for that account. In that case, you can use another Administrator account to troubleshoot the issue.

Here are some of the few methods you can use to add an Administrator account in windows.

Through User Account Settings

There are various ways to access the user account settings in Windows. The most common ways are from the Settings app and the Control Panel.

To access the user account settings:

To access the user account settings via the Control Panel:

Your new account will be standard by default. To change it to the Administrator account,

Via Netplwiz

Netplwiz is a built-in Windows utility tool responsible for managing user accounts. To add an Administrator account via Netplwiz:

This will create a new local account. Now, to change the account to an Administrator:

Via Command Prompt

Command prompt is a text-based user interface that allows you to interact with your operating system. Command Prompt might be the easiest way to create a new administrator account among all the other methods.

Now you’ve successfully added a new administrator account.

Using Local Users and Groups Console

If you’re using other versions of Windows except for the Home Edition. In that case, there’s an additional method through which you can add an Administrator account. For this, you need to access the Local Users and Groups console.

Now you’ve created a new user account which you can see on the right pane.

But similar to the previous method, the account created is a local one. To convert it to an administrator account, you need to add it to the Administrators group.

Now reboot or shut down the system. And the next time you log in, you can use your administrator account to access the admin privileges.

Related Questions I Don’t Have a Microsoft Account. Can I Still Create an Account?

If you don’t want to use the Microsoft account, you can still add an admin account. To do so,

How to Add an Administrator Account in Macos?

While the process of adding an administrator account in macOS is different, the utility and the significance are the same as the Windows. Adding or editing user accounts in macOS is the same in almost every version. But you need to be logged in as an administrator to do so.

Follow the steps below to add an administrator account to your macOS:

Can I Change an Already Existing Standard User Account Into an Administrator Account?

Suppose you don’t want to go through the process of creating a new user account and assigning administrator rights to it. In that case, you can convert an existing standard user account into an administrator account.

For this process, you need to open the User Account Settings. After you’ve opened it,

How to Enable the Local Users and Groups Console in the Windows Home Edition?

There’s no authentic way to enable the Local Users and Groups Console in the Windows Home Edition. What you can do is install the other edition of Windows.

What Is The Significance Of Current Assets Over Fixed Assets Ratio?

Significance of Current Assets over Fixed Assets Ratio

Companies need certain levels of current and fixed assets to support a certain level of output. However, in order to support the same level of output, the organization needs to maintain a given level of current assets. The current assets of an organization generally increase with the increase in sales and revenues.

In contrast to popular belief, the amount of current assets does not increase proportionally with the output of the companies. The current asset may generally increase with the decrease in output of a company. This theory is based on the assumption that with the increase in production of fewer levels of output, there may be larger increments in the use of current assets.

In other words, the relationship between productivity and current assets reveals that with the increasing output levels, the measure of current assets increases when the organization can use the current assets more efficiently.

Determining the Level of Current Assets – CA/FA Ratio

Now when we know that current asset levels play an important role in shareholder’s wealth maximization, a general question that arises is – what should be the way to measure the proportion of measuring the contribution of current assets?

In general, this requirement is met by a new ratio of current assets to fixed assets.

The CA/FA ratio is obtained by dividing current assets by the fixed assets of a firm. It is notable that the CA/FA ratio provides some significant outcomes for the firm’s investment policies.

For example, keeping the FA constant, a higher CA/FA ratio gives a conservative CA/FA ratio, while a lack of CA over FA gives an aggressive ratio.

In other words, a higher CA gives a conservative ratio while a lower CA gives an aggressive CA/FA ratio.

Now, when the conservative and aggressive CA/FA ratios are defined, the most common query that comes out is – what are the implications of the two types of ratios?

It is obvious that in an organization that manages a higher level of current assets, or in the case of a conservative ratio, the liquidity is at the best level while the risk is at the lowest level. Similarly, in the case of lower CA or in the case of aggressive CA/FA ratio, the liquidity of the firm is at the lowest while the risk is at the highest level.

Moderate Coverage Ratio

The common question that comes to everyone’s mind while judging the outcome of CA/FA ratio is – which of the ratios is the best for the firm?

It has been observed that neither the most aggressive nor the most conservative ratio is the best for an organization’s health. The most applicable and productive CA/FA ratio is the one that falls in between the two types of ratios. This is known as the Moderate Coverage current asset to fixed asset ratio of an organization.

The moderate average current asset policy is considered to fall in the middle of conservative and aggressive policies. It is also considered to be the most efficient form of CA/FA ratio. It not only helps the organizations maintain an adequate level of the current asset but also maximizes the use of current and fixed assets to let the firm enjoy the benefits of all the assets in their best form.


The ultimate aim of all organizations is to maximize the wealth of shareholders and the management of the companies strive in all aspects to maximize shareholder’s wealth. There is an optimum level of current assets for all organizations that maximize the shareholder’s wealth. Therefore, organizations need to have a certain level of current assets to maximize the wealth of shareholders.

Learn How To Declare And Initialize An Array In Swift?

Introduction to Swift array

Swift Array is the data structure that acts as the container for storing some values of the same type in an ordered list. Swift programming language does not allow much flexibility in terms of accessing the elements and manipulation rather follows quite a strict restriction in terms of Arrays declaration and manipulation. Various operations like adding, removing, or changing values are allowed in the Swift array, but invalid values may create some intrusion which needs to be handled carefully. Assigning a constant value in Swift array might create an immutable array, and contents cannot get changed.

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Various operations can be performed over a swift array, some of them with the syntax is described below:

The syntax for Creating an Empty array containing no value with the initializer is represented as,

var sm_arr  = [sm_data] ( )

sm_data represents the empty array initialization.

The syntax for Accessing the elements from the swift array is represented as follows:

var sm_vr = Sm_Array[index]

where Sm_Array is used for representing the array, and index is used for accessing the elements.

How to declare an array in Swift?

Declaring an array in Swift is quite easy, and it then allows all the elements and values to get accessed and manipulated easily. There are two ways to declare an array which are as follows:

One way is to initialize the variable with an empty array.

Another way is to use the automatic type inference.

# To initialize the variable with an empty array:

The syntax is like the representation in the syntax section and is used accordingly.

# To use the automatic type inference.

How to initialize an array in Swift?

Initialization of array in Swift is useful for performing operations and manipulations on the elements or items present in the Swift array concerning creating, accessing, and modifying. Also, it performs all the operations on top of it. Fetching of the index and returning the index required, while traversal in the index within the range, also plays an important role.

It is initialized in the following manner:

var arr_Title = [String]()

where arr_Title is the array variable, and [String] () is the array declaration where initialization with the string will be performed.

Note: Since a dynamic array is being used as part of initialization, it must append some value.

For Example:

var arr_Title = [String]() arr_Title.append("strng_text") print(arr_Title[1]);

A very important point to keep in mind is that Array initialization in the swift language is always performed after the array declaration. Since the declaration is the first step, otherwise initialization will be incomplete.


Here are the following examples mention below

Example #1

This program demonstrates the initialization of an empty array and printing an empty array as it is not assigned any value as shown in the output.

import Foundation import Glibc let emp_Int_Arr:[Int] = [] print(emp_Int_Arr)


Example #2

This program demonstrates the usage of string array by appending and adding some of the vegetables in the array and then performed a count on top of it as shown in the output.

import Foundation import Glibc var veggies = [String]() veggies.append("Onion") veggies.append("Potato") veggies.append("Radish") print(veggies.count) print(veggies)


Example #3

This program demonstrates the string array of fruits which demonstrates the accessibility of fruits concerning the first and the last element index as shown in the output where the first index element is kiwi, and the last one is orange.

import Foundation import Glibc let fruits: [String] = ["kiwi", "apple", "orange"] print(fruits[0]) print(fruits[fruits.count - 1])


Example #4

This program demonstrates the string array in swift, which is used for displaying the usage of enumerated function as shown in the output below.

import Foundation import Glibc var cars = ["bmw", "lamborgini", "jaguar"] for (indx, val) in cars.enumerated() { print("(indx) = (val)") }


Example #5

This program demonstrates the usage of array initializer, which is used for counting the number of elements in an array with respective sizes as shown in the output below.

import Foundation import Glibc var size_1: [Int] = [8, 6, 12,18,22] size_1.append(26) print("size_1: (size_1)")


Example #6

This program demonstrates the usage of the Int array by using a for-in loop to get the unique number that is being appended in the swift array, as shown in the output below.

import Foundation import Glibc var uniq_no = [Int]() uniq_no.append(15) uniq_no.append(13) uniq_no.append(20) for uniq_no in uniq_no { print(uniq_no) }


Example #7

This program demonstrates the usage of subscript syntax to check for the accessing of elements in Swift to make the index lie with the runtime check.

import Foundation import Glibc let int_arr_0 = [20, 18, 16, 23] print(int_arr_0 [-1])


Example #8

This program demonstrates the swift array to be present in the reverse order and makes the elements represented similarly as shown in the output below as per the indexing.

Note: Basically, the array returns elements of an array in reverse order.

import Foundation import Glibc var int_ar_2 = [20,15,2,18] let revrs_arr = Array(int_ar_2.reversed()) print(revrs_arr)



Swift Array plays a pivotal role in a swift programming language as it allows programmers to work according to the requirement to keep the elements in place and ordered. Many operations like creation, addition, deletion, removal, and many operations can be performed on top of it for manipulating the data structure array properly.

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Learn To Use The Google Play Store On An Android Device

The Google Play Store gives you access to millions of apps and games you can download for Android devices. It also offers movies, books, and music, though of course not all of them are available in every country. All you need to get started is a Google account — you won’t be able to browse or download content if you don’t have one. Once you have that ready, here’s how to use the Play Store on any Android device.

Although using the Play Store isn’t exactly rocket science, we want to explain a few basic things you should know. These include things like downloading content, adding a payment method, and redeeming a gift card.

Download apps and games

Once you find something you like, tap on it to bring up additional info. This includes a description, user ratings, screenshots, videos, and, of course, the Install button, or a buy button with a price in your currency if it costs something upfront. Tap on that and wait for the device to do its magic. When completed, you’ll get a notification that the content has been downloaded to your device and can be used — tap the notification or the Open button.


Search for content via the search box, categories, or home screen.

Tap on the game or app you like to bring up additional info.

Hit the Install/buy button to download content to your device.

Tap the Open button or the notification to access the downloaded content.

You can also get books and audiobooks

Of course, the Google Play Store isn’t only about finding apps and games. Google also has plenty of books and audiobooks. These can be found under the Books tab on the Google Play Store home screen.

The tap is further divided into categories such as Ebooks, Audiobooks, Comics, and Children’s books, all accessed through a carousel menu.


Search for content in the Books tab.

Tap on the content you like to bring up additional info.

Check out details and tap Ebook, Audiobook, or a similar button (often with a price attached) to purchase the content. You can use Free sample or Preview to get a taste first.

Keep in mind that as always, some of the items on the Play Store are free, while you’ll have to pay for others. You’ll need to add a payment method to your Google account to buy content from the Play Store, which we’ll look at in the next section.

How to manage your Google Play Store payment methods

Edgar Cervantes / Android Authority

To buy an app, game, or any other piece of content via the Play Store, you need to add a credit or debit card to your account, or else use PayPal or a Google Play Store gift card. The process is simple and only takes a minute or two.

How to add a payment method

The first step is to launch the Play Store app and tap on your profile icon in the top-right corner. Then select Payments & subscriptions, and tap on Payment methods. The last step is to follow on-screen instructions by entering the required details.


Launch the Google Play Store app and tap on your profile icon in the top-right corner.

Select Payments and subscriptions.

Tap on Payment methods and follow the on-screen instructions.

Enable authentication for purchases

Hit the profile icon in the top-right corner and tap on Settings.

Tap on Authentication.

Choose Require authentication for purchases and select your preference.

It’s also a good idea to enable the Biometric authentication toggle.

Launch the Play Store app and tap on your profile picture.

Tap on Payments and subscriptions.

Select Redeem code and type in the code found on your gift card.

How to update your apps and games using the Google Play Store

To ensure you get new features and bugfixes for the apps you already own, you have to update them.

Updating apps manually

Launch the Google Play Store app and tap on your profile icon. Select Manage apps and device option and tap on Updates available. Alternately you can choose Update all to update everything sight unseen, but you might want to be more selective if time and/or bandwidth is at a premium.


Launch the Play Store app tap your profile icon.

Tap on Manage apps and device.

Select Updates available.

Tap on Update next to each app, or else use Update all to speed up the process.

Updating apps automatically

The alternative is for your device to update apps and games automatically, which is usually done while charging. To enable this option, tap on your profile icon, then Settings, and select Network preferences. Hit Auto-update apps and pick your preference.


Tap on your profile icon and select Settings.

Tap on Network preferences.

Select Auto-update apps and pick your preference.

Launch the Play Store app and tap on your profile icon.

Select Manage apps and device.

Tap on Manage.

Check the app(s) you want to uninstall.

Tap the trashcan button to delete the selected apps.

There can be various reasons why the Google Play Store may not be working, such as a poor internet connection, an outdated Play Store app, caching or data issues, or even a problem with your Google account. See our guide for some possible fixes.

The Play Store app is typically pre-installed on Android devices. If your device doesn’t have it or you accidentally uninstalled it, you can download and install the app by visiting the Play Store website and downloading the APK file. Before downloading, enable the “Unknown sources” option in your device’s settings to allow installation from sources other than the Play Store.

We don’t recommend uninstalling the Play Store app as it’s an essential part of the Android ecosystem. However, you can disable it if you don’t want to use it. To disable the app, go to your device’s settings, select Apps and notifications, find and select the Google Play Store app, and tap Disable.

The Google Play Store is the primary app store for Android devices. There are others, such as the Amazon Appstore, but they serve niche purposes.

Learn The Use Of Substring In Pyspark

Introduction to PySpark substring

PYSPARK SUBSTRING is a function that is used to extract the substring from a DataFrame in PySpark. By the term substring, we mean to refer to a part of a portion of a string. We can provide the position and the length of the string and can extract the relative substring from that.

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PySpark SubString returns the substring of the column in PySpark.

We can also extract character from a String with the substring method in PySpark. All the required output from the substring is a subset of another String in a PySpark DataFrame. This function is used in PySpark to work deliberately with string type DataFrame and fetch the required needed pattern for the same.



column name is the name of the column in DataFrame where the operation needs to be done.

s: The starting Index of the PySpark Application.

l: The Length to which the Substring needs to be extracted.

df: The PySpark DataFrame.

b = a.withColumn("Sub_Name",a.Name.substr(1,3))


The withColumn function is used in PySpark to introduce New Columns in Spark DataFrame.

a. Name is the name of column name used to work with the DataFrame String whose value needs to be fetched.

Working Of Substring in PySpark

Let us see somehow the SubString function works in PySpark:-

The substring function is a String Class Method. The return type of substring is of the Type String that is basically a substring of the DataFrame string we are working on.

A certain Index is specified starting with the start index and end index, the substring is basically the subtraction of End – Start Index.

String basically is a char[] having the character of the String with an offset and count. A new string is created with the same char[] while calling the substring method. A different offset and count is created that basically is dependent on the input variable provided by us for that particular string DataFrame.

The count is the length of the string in which we are working for a given DataFrame.

By This method, the value of the String is extracted using the index and input value in PySpark.

One more method prior to handling memory leakage is the creation of new char[] every time the method is called and no more offset and count fields in the string.


Let us see some Example of how the PYSPARK SubString function works:-

Example #1

Let’s start by creating a small DataFrame on which we want our DataFrame substring method to work.

a= spark.createDataFrame(["SAM","JOHN","AND","ROBIN","ANAND"], "string").toDF("Name")

This creates a Data Frame and the type of data in DataFrame is of type String.

Let us see the first example to check how substring normal function works:-


This will create a New Column with the Name of Sub_Name with the SubStr


Example #2

Let’s check if we want to take the elements from the last index. The last index of a substring can be fetched by a (-) sign followed by the length of the String.

Let’s work with the same data frame as above and try to observe the scenario.

Creation of Data Frame.

a= spark.createDataFrame(["SAM","JOHN","AND","ROBIN","ANAND"], "string").toDF("Name")

Let’s try to fetch a part of SubString from the last String Element.

b = a.withColumn("Name_End" ,a.Name.substr(-2,2))

This prints out the last two elements from the Python Data Frame.

b = a.withColumn("Name_End" ,a.Name.substr(-3,3)).show()

This will print the last 3 elements from the DataFrame.


The substring can also be used to concatenate the two or more Substring from a Data Frame in PySpark and result in a new substring.

Let’s check an example for this by creating the same data Frame that was used in the previous example.

Creation of Data Frame.

a= spark.createDataFrame(["SAM","JOHN","AND","ROBIN","ANAND"], "string").toDF("Name")

Now let’s try to concat two sub Strings and put that in a new column in a Python Data Frame.

Since SQL functions Concat or Lit is to be used for concatenation just we need to import a simple SQL function From PYSPARK.

from pyspark.sql.functions import concat, col, lit

This will all the necessary imports needed for concatenation.

b = a.withColumn("Concated_Value", concat(a.Name.substr(-3,3),lit("--"),a.Name.substr(1,3))).show()

This will concatenate the last 3 values of a substring with the first 3 values and display the output in a new Column. If the string length is the same or smaller then all the strings will be returned as the output.


From these above examples, we saw how the substring methods are used in PySpark for various Data Related operations.


From the above article, we saw the use of SubString in PySpark. From various examples and classification, we tried to understand how the SubString method works in PySpark and what are is used at the programming level.

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