Per Diem Rates. Calculation of travel per diem rates within the Federal government is a shared responsibility of three organizations: 1  The General Services Administration (GSA) prescribes rates for the Continental U.S. GSA updates the Continental U.S. rates once a year, or as necessary.alculation of travel per diem rates within the Federal government is a shared responsibility of three organizations:
How you account for your bad debts will depend upon whether you use the cash basis or the accrual basis of accounting. If you use the cash basis, you recognize income only when a payment is received.
In order to do so, the ruling states that: GST must have been attributed. A decreasing adjustment for a bad debt can arise in respect of a supply if either 1  : you attributed the GST on the supply on your BAS in a previous tax period, or.n order to do so, the ruling states that: GST must have been attributed. A decreasing adjustment for a bad debt can arise in respect of a supply if either 1  : you attributed the GST on the supply on your BAS in a previous tax period, or.