Expenses accounts are equity accounts with a debit balance. Expense accounts are considered contra equity accounts because their balance decreases the overall equity balance. In other words, debiting an expense account increases the balance instead of decreasing it like most other equity accounts. Expenses are subtracted from revenues to calculate overall equity in the expanded accounting equation and calculate net income on the income statement.
Following completion of a 2 to 3 year program they are required to pass a national certification examination. Nurse anesthetists are nonphysician anesthetists who specialize in the provision of anesthesia care and participate in the administration of anesthesia in a variety of surgical cases. They are frequently supervised by an anesthesiologist, but may also work under the supervision of other physicians.
In the majority of cases, anesthesia is administered by a CRNA. CRNAs work with your surgeon, dentist or podiatrist, and may work with an anesthesiologist (physician anesthetist). CRNAs are advanced practice registered nurses with specialized graduate-level education in anesthesiology. For more than 150 years, nurse anesthetists have been administering anesthesia in all types of surgical cases, using all anesthetic techniques and practicing in every setting in which anesthesia is administered.