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.
Best Answer: Anesthesiologist Assistants complete a four year undergraduate college degree that includes satisfying pre-med requirements. Anesthesiologist Assistants are highly skilled health professionals who have satisfactorily completed an accredited anesthesiologist assistant education program.
An AA may not practice outside the field of anesthesia or apart from the supervision of an anesthesiologist. A Nurse Anesthetist or CRNA is registered nurse who has satisfactorily completed an accredited nurse anesthesia training program.