The hydrogenosome is a crucial organelle for some organisms that inhabit oxygen-poor environments, protists such as some free-living ciliates, unicellular parasites, termite flagellates and rumen fungi and rumen ciliates (Figs. 22.3 and 22.7). These organisms lack conventional mitochondria (Figs. 22.1 and 22.2).
1 Percentage Method. 2  The percentage method taxes a bonus at a flat rate, normally 25%. 3  If the bonus is in excess of $1 million, it is taxed at a rate of 39.6%. 4  This means that if your bonus is $10,000, and you are taxed using the percentage method, $2,500 goes to the IRS.
In this case, the requirements for deduction of the bonus in the year of accrual are met. As the total amount of the bonus payable to employees isnât reduced by the departure of an employee, the bonus is a fixed amount at the end of the year. The accrued bonus can be deducted in the year of accrual. This is true even though the identity of the ultimate recipients and the amount each employee will receive cannot be determined prior to the end of the taxable year.