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TAXABLE YEAR
CALIFORNIA FORM
Amended Individual Income Tax Return 540X
Fiscal year filers only: Enter month of year end _______ year _______. BE SURE TO COMPLETE AND SIGN SIDE 2
Your first name Initial Last name Your SSN or ITIN
- - P
If joint return, spouse's/RDP's first name Initial Last name Spouse's/RDP's SSN or ITIN
- - AC
Address (number and street, PO Box, or PMB no.) Apt. no./Ste. no.
A
City State ZIP Code
- R
RP
a Have you been advised that your original federal return has been, is being, or will be audited? . . . . . . . . . . . . . . . . . . . . . Yes No
b Filing status claimed.
On original return Single Married/RDP filing jointly Married/RDP filing separately Head of household Qualifying widow(er)
On this return Single Married/RDP filing jointly Married/RDP filing separately Head of household Qualifying widow(er)
c If for the year you are amending, you (or your spouse/RDP) can be claimed as a dependent on someone else's tax return, fill in this circle . . . . . . . . .
d If claiming head of household, enter name and relationship of qualifying person on: Original return ___________________________________
Amended return __________________________________
If amending Form 540NR, see General Information D. A. B. C.
As originally reported/ Net change Correct amount
If amending Form 540 2EZ or Forms 540/540A, see the instruction for Lines 1 through 6.
adjusted by the FTB Explain on Side 2,
All filers: Explain changes on Side 2 and attach your supporting documents. See instructions Part ll, line 5
1 a State wages. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1a
b Federal adjusted gross income. See instructions . . . . . . . . . . . . . . . . . . . . . . . . 1b1b
2 CA adjustments. See specific instructions on Form 540A or Sch. CA (540).
a California nontaxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 2a
b State income tax refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b 2b
c Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c 2c
d Social Security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d 2d
e Other (list)__________________________________________________ . . . 2e 2e
3 Total California adjustments. Combine line 2a through line 2e. See instructions . . . . 3 3
4 California adjusted gross income. Combine line 1b and line 3. See instructions . . . . 4 4
5 California itemized deductions or California standard deduction. See instructions . . 5 5
6 Taxable income. Subtract line 5 from line 4. If less than zero, enter -0- . . . . . . . . 6 6
7 a Tax method used for Column C. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . TT FTB 3800 FTB 3803 7a
b Tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 7b
8 Exemption credits. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8
9 Subtract line 8 from line 7b. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . 9 9
10 Tax from Schedule G-1 and form FTB 5870A. See instructions . . . . . . . . . . . . . . . . 10 10
11 Add line 9 and line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1111
12 Special credits and nonrefundable renter's credit. See instructions . . . . . . . . . . . . 12 12
13 Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1313
14 Other taxes (alternative minimum tax, credit recapture, etc.). See instructions . . . 14 14
15 Mental Health Services Tax, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15
16 Total tax. Add line 13, line 14, and line 15.
If amending Form 540NR, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16
17 California income tax withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17
18 California real estate or resident and nonresident withholding. See instructions . . 18 18
19 Excess California SDI (or VPDI) withheld. See instructions . . . . . . . . . . . . . . . . . . 19 19
20 Estimated tax payments and other payments. See instructions . . . . . . . . . . . . . . . 20 20
21 Child and Dependent Care Expenses or Other Refundable Credits. See instructions. 21 21
22_ - -
__________________________________ 23__________________________________ 24 $ _____________________ - -
25 Tax paid with original return plus additional tax paid after it was filed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Total payments. Add lines 17, 18, 19, 20, 21, and 25 of column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
For Privacy Notice, get form FTB 1131. 3151093 Form 540X C1 2009 Side
Your name: Your SSN or ITIN:
26aEnter the amount from Side 1, line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26a
27 Overpaid tax, if any, as shown on original return or as previously adjusted by the FTB. See instructions . . . . . . . . . . . . . . . . . . . . . 27
28 Subtract line 27 from line 26a. If line 27 is more than line 26a, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Use tax payments as shown on original return. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 Voluntary contributions as shown on original return. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Subtract line 29 and line 30 from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
32 AMOUNT YOU OWE. If line 16, column C is more than line 31, enter the difference
and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 , , . 00
33 Penalties/Interest. See instructions: Penalties 33a______________________ Interest 33b______________________________ 33c
34 REFUND. If line 16, column C is less than line 31, enter the difference. See instructions . . . . . . . . . . . . . . . . 34 , , . 00
Part I Nonresidents or Part-Year Residents Only
Taxable years 2003 and after, enter amounts from your revised Short or Long Form 540NR. Your amended return cannot be processed without this information.
For all taxable years attach your revised Short or Long Form 540NR and Schedule CA (540NR).
1 Exemption amount from Short or Long Form 540NR, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Federal adjusted gross income from Short or Long Form 540NR, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Adjusted gross income from all sources from Short or Long Form 540NR, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Itemized deductions or standard deduction from Short or Long Form 540NR, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 California adjusted gross income from Short or Long Form 540NR, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Tax from Schedule G-1 and form FTB 5870A from Long Form 540NR, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Special credits (from Long Form 540NR, lines 58, 59, or 60) and nonrefundable renter's credit from Short and
Long Form 540NR, line 61 (Combine) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Alternative minimum tax from Long Form 540NR, line 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Mental Health Services Tax (tax years 2005 and after) from Long Form 540NR, line 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Other taxes and credit recapture from Long Form 540NR, line 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Part II Explanation of Changes
1 Enter name(s) and address as shown on original return below (if same as shown on this return, write "Same"). If changing from
separate returns to a joint return, enter names and addresses from original returns._____________________________________________________
_______________________________________________________________________________________________________________________
2 Are you filing this Form 540X to report a final federal determination? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
If "Yes," attach a copy of the final federal determination and all supporting schedules and data.
3 Have you been advised that your original California return has been, is being, or will be audited? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
4 Did you file an amended return with the Internal Revenue Service on a similar basis? See General Information E . . . . . . . . . . . . . . . . . . . . . . . . Yes No
5 Explanation and Attachments. Explain your changes below. Attach a separate sheet if needed (see instructions).
Explain in detail each change made. Include: Attach:
Item being changed. Revised California tax return including all forms and schedules.
Amount previously reported and corrected amount. Include federal schedules if you made a change to your federal return.
Reason the change was needed. Documents supporting each change, such as corrected W-2s, 1099s, K-1s,
List of supporting documents you have attached. escrow statements, court documents, contracts, etc.
Be sure to include your name and SSN or ITIN on each attachment. Refer to the tax booklet for the year you are amending.
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return including accompanying schedules and statements
Sign and to the best of my knowledge and belief, this amended return is true, correct, and complete.
Your signature Spouse's/RDP's signature (if filing jointly, both must sign) Daytime phone number (optional)
Here ( )
It is unlawful X X Date
to forge a
spouse's/RDP's
Paid preparer's signature (declaration of preparer is based on all information of which preparer has any knowledge) Paid preparer's SSN/PTIN
signature.
Firm's name (or yours if self-employed) Firm's address FEIN
Where to File Do not file a duplicate amended return unless one is requested. This may cause a delay in processing your amended return and any claim for refund.
Form 540X If you are due a refund or have no amount due, mail your return to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0002
If you owe, mail your return and check or money order to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001
Side Form 540X C1 2009 3152093
Instructions for Form 540X
Amended Individual Income Tax Return
General Information addition, attach a copy of your military Form W-2, Wage and Tax Statement,
or CA Sch W-2, Wage and Withholding Summary, a revised Form 540NR,
Same-Sex Married Couples (SSMC) California Nonresident or Part-Year Resident Income Tax Return, Schedule
For tax years 2008 and after, SSMCs who were married in California on or CA (540NR), California Adjustments - Nonresidents or Part-Year Residents,
after 5:00 p.m. June 16, 2008 and before November 5, 2008, must file their and any other affected forms or schedules to your Form 540X. If you are
California income tax returns using either the married/RDP filing jointly amending a taxable year for which the normal statute of limitations (SOL)
or married/RDP filing separately filing status. SSMCs have the same legal has expired, attach a statement explaining why the SOL is still open. If the
benefits, protections, and responsibilities as married couples. SOL is open because of military service in a combat zone or outside the
Registered Domestic Partners (RDP) United States, attach copies of any documents that show when you served
For tax years 2007 and after, RDPs under California law must file their in a combat zone or overseas. Include a daytime phone number on the line
California income tax return using either the married/RDP filing jointly or provided on Side 2 of Form 540X. Beginning in 2009, the Military Spouses
married/RDP filing separately filing status. RDPs have the same legal benefits, Residency Relief Act may affect the California income tax filing requirements
protections, and responsibilities as married couples unless otherwise specified. for spouses of military personnel. For additional information, get FTB
If you entered into a same sex legal union in another state, other than a Pub. 1032, Tax Information for Military Personnel.
marriage, and that union has been determined to be substantially equivalent Victims of Terrorism California conformed to the Victims of Terrorism Tax
to a California registered domestic partnership, you are required to file a Relief Act of 2001 that allows victims who died as a result of the terrorist
California income tax return using either the married/RDP filing jointly or attacks of September 11, 2001, and the anthrax incidents in 2001, a
married/RDP filing separately filing status. For more information on what forgiveness of their state tax liability for the year immediately preceding the
states have legal unions that are considered substantially equivalent, go to incident and all subsequent taxable years until the date of death. To qualify for a
ftb.ca.gov and search for attorney general. tax refund, the victim must have paid state income taxes or had them withheld.
For purposes of California income tax, references to a spouse, husband, Survivors or executors of those "Killed in Terrorist Action" (KITA) victims
or wife also refer to a California registered domestic partner (RDP), unless should write "KITA--9/11" or "KITA--Anthrax" in red ink at the top of the first
otherwise specified. When we use the initials RDP they refer to both a page of their amended returns.
California registered domestic "partner" and a California registered domestic Mental Health Services Tax Effective for taxable years beginning on or
"partnership," as applicable. For more information on RDPs, get FTB after January 1, 2005, a new line is added to Form 540X for the Mental Health
Pub. 737, Tax Information for Registered Domestic Partners. Services Tax. This tax, imposed on individuals, is one percent of the taxable
Round Cents to Dollars Round cents to the nearest whole dollar. For income in excess of $1 million. It is not subject to reduction by credits, however,
example, round $50.50 up to $51 or round $25.49 down to $25. it is subject to the estimated tax payment requirement, interest and penalties.
Nonresidents or Part-Year Residents In addition to completing Form 540X,
Amended Individual Income Tax Return, line 16 through line 34, nonresidents
A Purpose
or part-year residents who are amending taxable years 2003 or after complete Use Form 540X to correct your 1990 through 2009 California personal
Part I, Nonresidents or Part-Year Residents, on Side 2 of Form 540X. income tax return (Forms 540, 540A, 540EZ, 540 2EZ, 540-ADS, or Long or
Short 540NR).
Protective Claim If you are filing a claim for refund on Form 540X for a
taxable year where litigation is pending or where a final determination by the Use Tax: Do not use this form to correct a "use tax" error reported on your
Internal Revenue Service (IRS) is pending, write "PROTECTIVE CLAIM" in original return. The State Board of Equalization (BOE) administers this tax.
red ink at the top of your completed Form 540X. Specify the pending litigation Refer all questions or requests relating to use tax to the BOE at boe.ca.gov
or reference the federal determination on Side 2, Part II, line 5 so we can or call 800.400.7115.
properly process your claim.
B When to File
Installment Payments If you have a financial hardship and cannot pay
Generally, if you filed federal Form 1040X, Amended U.S. Individual Income
your tax debt in full, you may qualify for our installment agreement program.
Tax Return, file Form 540X within six months unless the changes do not
If you qualify for an installment agreement, you must pay a set amount on
affect your California tax liability. File Form 540X only after you have filed your
a specific day each month, and you must agree to do the following: Pay by
original California return.
electronic funds transfer (EFT), file and pay all future tax returns on time, and
pay a $20 installment agreement fee, which we will add to your balance due. California Statute of Limitations
Note: this fee is subject to an annual change. How do I request an installment Original return was filed on or before April 15th:
agreement? Electronic Requests - go to ftb.ca.gov and select Payment If you are making a claim for refund, file an amended return within four years
Options. Next, click on Installment Agreement Request, and then select from the original due date of the return or within one year from the date of
apply online. Manual Requests Download and complete the Installment overpayment, whichever period expires later.
Agreement Request form (FTB 3567), then mail it to us at: Franchise Tax
Original return was filed within the extension period (April 15th -
Board, PO Box 2952, Sacramento CA 95812-2952, or call 800.338.0505 to
October 15th):
order the form by phone.
If you are making a claim for refund, file an amended return within four years
Tax Shelter If the individual was involved in a reportable transaction, from the date the original return was filed or within one year from the date of
including a listed transaction, the individual may have a disclosure overpayment, whichever period expires later.
requirement. Attach federal Form 8886, Reportable Transaction Disclosure
Original return was filed after October 15th:
Statement, to the back of the California return along with any other supporting
If you are making a claim for refund, file an amended return within four years
schedules. If this is the first time the reportable transaction is disclosed on
from the original due date of the return (April 15th) or within one year from
the return, send a duplicate copy of the federal Form 8886 to the address
the date of overpayment, whichever period expires later.
below. The FTB may impose penalties if the individual fails to file federal
Form 8886, or any other required information. If you are filing your amended return after the normal statute of limitation
period (four years after the due date of the original return), attach a statement
ATSU 398 MS F385
explaining why the normal statute of limitations does not apply.
Franchise Tax Board
PO Box 1673 If you are filing your amended return in response to a billing notice you
Sacramento CA 95812-1673 received, you will continue to receive billing notices until your amended
return is accepted. After January 1, 2002, you may file an informal claim for
For more information, go to ftb.ca.gov and search for tax shelters.
refund even though the full amount due including tax, penalty, and interest
Military Compensation If you are filing an amended return to exclude has not yet been paid. After the full amount due has been paid, you have the
military compensation as a result of the Servicemembers Civil Relief Act right to appeal to the BOE or to file suit in court if your claim for refund is
(P.L. 108-189), write "Military HR 100" in red at the top of Form 540X. In disallowed.
Form 540X Instructions 2009 Page
To file an informal claim for refund, write "INFORMAL CLAIM" in red ink at
the top of the first page of your completed Form 540X and mail the claim to:
F Children Under Age 14
If your child was required to file form FTB 3800, Tax Computation for Children
INFORMAL CLAIMS UNIT, MS F-283 Under Age 14 with Investment Income, and your taxable income has changed,
FRANCHISE TAX BOARD review your child's return to see if you need to file an amended return. Get
PO BOX 1468 form FTB 3800 for more information.
SACRAMENTO CA 95812-1468
Financially Disabled Taxpayers
G Contacting the Franchise Tax Board
If you have not received a refund within six months of filing Form 540X, do
The statute of limitations for filing claims for refunds is suspended during
not file a duplicate amended return for the same year. For information on the
periods when a taxpayer is "financially disabled." You are considered
status of your refund, you may write to:
"financially disabled" when you are unable to manage your financial affairs
due to a medically determinable physical or mental impairment that is FRANCHISE TAX BOARD
deemed to be either a terminal impairment or is expected to last for a PO BOX 942840
continuous period of not less than 12 months. You are not considered SACRAMENTO CA 94240-0040
"financially disabled" during any period that your spouse/RDP or any other Telephone assistance is available year-round from 8 a.m. until 5 p.m. Monday
person is legally authorized to act on your behalf on financial matters. For through Friday, except holidays. Hours subject to change.
more information, get form FTB 1564, Financially Disabled Suspension of
Telephone:800.852.5711 from within the United States
the Statute of Limitations.
916.845.6500 from outside the United States
C Information on Income, Deductions, etc. TTY/TDD: 800.822.6268 for persons with hearing or speech impairments
If you have questions, such as what income is taxable or what expenses are Asistencia telefnica est disponible todo el ao durante las 7 a.m. y las
deductible, refer to the income tax booklet for the year you are amending. Be 6 p.m. Lunes a Viernes, excepto das festivas. Las horas Estn sujetas a
sure to use the proper tax table or tax rate schedule to figure your corrected cambios.
tax. The related schedules and forms may also help you. If you amended Telefono: 800.852.5711 Dentro de los Estados Unidos
your federal income tax return and made changes to your medical expense 916.845.6500 fuera de los Estados Unidos
deduction, charitable contributions, or miscellaneous itemized deductions, TTY/TDD: 800.822.6268 Personas con discapacidades auditivas y del habla
also make adjustments on Form 540X if you itemized your deductions for
California. Use your revised federal adjusted gross income (AGI) to compute
H Where To Get Tax Forms and Publications
the percentage limitations. By Internet You can download, view, and print California tax forms and
D Part-Year Residents and Nonresidents publications from ftb.ca.gov.
By Phone To order 2004-2009 California tax forms and publications, call
Line 1 through Line 15. Do not enter amounts on these lines.
our automated phone service at 800.338.0505, select personal income tax,
Line 16 Complete a revised Long or Short Form 540NR. Enter on then select forms and publications, and follow the recorded instructions.
Form 540X, line 16, column C the total tax from your revised Long or Short
By Mail Write to:
Form 540NR.
TAX FORMS REQUEST UNIT
Complete the rest of the form as directed starting on page 4, line 17 of the
FRANCHISE TAX BOARD
instructions. If amending taxable year 2003 or after, complete Part 1 of Side 2.
PO BOX 307
Required Attachments to Form 540X. Attach the following corrected forms, RANCHO CORDOVA CA 95741-0307
schedules, and documents to your Form 540X or we may be unable to process
To get California tax forms that are not available on our website, call our
your return.
general phone service. See General Information G, Contacting the FTB, for
Long or Short Form 540NR. Write "AMENDED, DO NOT PROCESS telephone numbers.
ATTACHMENT TO FORM 540X"" in red ink at the top of the first page of
this form.
Schedule CA (540NR), (Long Form 540NR filers only). (For taxable years Specific Instructions
1990, 1991, and 1992, attach Schedule SI, Nonresident or Part-Year Fill out Form 540X as completely as possible. Incomplete information could
Resident California Adjusted Gross Income.) delay the processing of your amended return.
Any other forms and schedules that were affected by the changes you made.
A complete copy of your federal amended return, if one was filed, Name and Address
including all the revised forms and schedules. Above your name on Side 1, fill in the boxes for the calendar year or write in
the fiscal year end (month and year) of the return you are amending.
E Federal Notices Print or type your name and address as follows:
If you were notified of an error on your federal income tax return that changed
your AGI, you may need to amend your California income tax return for that If you are amending a joint return, list your names, social security
year. numbers (SSNs) or individual taxpayer identification numbers (ITINs) in
the same order as shown on your original return.
If the IRS examines and changes your federal income tax return, and you owe If you are amending from a separate return to a joint return and your
additional tax, report these changes to the FTB within six months. You do not spouse/RDP did not file an original return, enter your name and SSN or
need to inform the FTB if the changes do not increase your California tax liability. ITIN on the first line and your spouse's/RDP's name and SSN or ITIN on
If the changes made by the IRS result in a refund due, you must file a claim for the second line.
refund within two years. Use Form 540X to make any changes to your California If you are married/RDP amending a separate return, enter the SSNs or
income tax returns already filed, or send copies of the IRS changes together with ITINs for both you and your spouse/RDP.
your recomputation of California tax (amended return) to:
If you lease a private mailbox (PMB) from a private business rather than a
ATTN: RAR/VOL AUDIT SECTION F-310 PO box from the United States Postal Service, include the PMB in the address
FRANCHISE TAX BOARD field. Write "PMB" first, then the box number. Example: 111 Main Street
PO BOX 1998 PMB 123.
SACRAMENTO CA 95741-1998
Include a copy of the final federal determination, along with all underlying Filing Status
data and schedules that explain or support the federal adjustment. Note Your filing status for California must be the same as the filing status you
that most penalties assessed by the IRS also apply under California law. If used on your federal income tax return, unless you are a same-sex married
you are including penalties in a payment with your amended return, see the individual or RDP. If you are a same-sex married individual or an RDP and
instructions for line 33a. file single for federal, you must file married/RDP filing jointly or married/RDP
filing separately for California. If you are a same-sex married individual or an
Page Form 540X Instructions 2009
Name: Period GL U N IT 5 : S IM IL A R I T Y I can define, identify and illustrate the following terms: Similar Cross products Scale Factor SAS ~ Similar Polygons Similarity Ratio Indirect measurement Ratio Similarity Statement AA ~ Proportion Geometric …
Medical Office 26 Communication http://evolve.elsevier.com/klieger/medicalassisting The daily functioning of a medical practice relies on good communication skills. As you have learned in previous chapters, effective communication involves excellent skills not only in speaking and listening but also in conveying nonverbal and written messages. Medical assistants …
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Lab 8 Respiratory Physiology Laboratory 8 Respiratory Physiology The primary function of the respiratory system is to exchange oxygen and carbon dioxide between air and blood. This function sustains metabolism (via increasing blood oxygen and releasing blood carbon dioxide) and regulates blood pH. To completely …
