Blog

Maximize Tax Savings by Employing Your Children in Dentistry Running a dental practice often means juggling everything from patient care to payroll. But did you know there’s a smart, legal way to reduce your tax burden while teaching your kids valuable life skills? That’s right—by employing your children in your dental practice, you can unlock real tax savings. Let’s dive into how this works and why so many dentists across the U.S. are embracing this strategy. Why Hiring Your Kids Makes Financial Sense First things first—this isn’t a tax loophole or sneaky tactic. It’s a legitimate method supported by the IRS. When you hire your children to work in your dental office, you’re allowing your business to deduct their wages as a business expense. At the same time, those wages are often taxed at a much lower rate—or not at all, depending on the amount and age of the child. Key Benefits of Employing Your Children Tax-deductible wages: Their pay reduces your taxable income. Lower payroll taxes: If your business is a sole proprietorship or partnership (with both spouses), you don’t have to pay Social Security and Medicare taxes on your child’s wages until they turn 18. Educational opportunity: Your kids learn about responsibility, money management, and the value of work. Retirement savings: They can contribute to a Roth IRA with earned income—starting early pays off big in the long run. What Jobs Can Your Kids Actually Do? This is a common question, and the answer really depends on their age and maturity. You’re not hiring them to perform procedures, of course. But there are a ton of helpful—and legitimate—tasks children can take on in a dental practice. Filing and shredding paperwork Cleaning and organizing supply shelves Assembling dental hygiene kits Running light errands Creating simple content for your social media or website The key is to make sure the work is real, age-appropriate, and clearly documented. And yes, that means doing a bit of paperwork. Set It Up Right—Or Risk Trouble The IRS loves details, so make sure you’re treating your child like you would any other employee. That means: Keep timesheets to track hours worked Pay a reasonable wage based on the work performed Keep payroll records and issue a W-2 at the end of the year Hiring a tax professional or accountant is a good idea here. They can guide you through the process and make sure everything complies with IRS rules. Real Talk: Is It Worth the Effort? Absolutely. Let’s say you pay your child $12,000 a year for part-time work. That’s $12K you can deduct from your dental practice income. Your child likely pays little to no tax on this amount. You save on payroll taxes, reduce your taxable income, and your child gets valuable experience and savings for the future. Final Thoughts If you’re a dentist looking to maximize tax savings—and involve your children in your business—this is a strategy worth exploring. Not only can you keep more of your hard-earned money, but you’re also teaching your child about hard work and financial literacy. Have you considered employing your kids in your dental practice? Talk to your CPA to find out how to implement this strategy legally and effectively. It’s not just smart business—it’s smart parenting, too.

Track Dental Practice KPIs Through P&L to Boost Profitability Running a successful dental practice takes more than just great smiles and clean teeth—it also requires a close eye on your numbers. Understanding your profit and loss (P&L) statement can help you track important Key Performance Indicators (KPIs) and make smarter financial decisions. In short, knowing your numbers = growing your practice. What Is a P&L Statement, and Why Should Dentists Care? Your P&L statement, also known as an income statement, shows how much money your practice is bringing in—and how much is going out. It’s like a financial report card that tells you if you’re making a profit or losing money. If you’re not reviewing your P&L regularly, you’re flying blind. Think of your P&L like your X-rays—without it, you’re only seeing part of the picture. How KPIs Play a Role in Dental Profitability KPIs (Key Performance Indicators) are the numbers that tell the story of how your practice is doing. When you track KPIs through your P&L, it becomes easier to find where money is slipping through the cracks or where there’s room to grow. Here are some common dental practice KPIs to watch: Production per provider – How much revenue is each dentist, hygienist, or assistant generating? Collections ratio – Are you collecting most of what you’re billing, or leaving money on the table? Overhead percentage – How much of your revenue goes to expenses like rent, staff, and supplies? New patient count – Are you attracting enough new patients each month to grow your practice? Patient retention rate – Are current patients coming back? Or are they disappearing after one visit? Aligning Your KPIs with Your P&L Let’s say you see a drop in profits in your P&L. That’s your cue to dig into your KPIs. Maybe your collections ratio is down because of billing delays. Or your overhead has climbed due to rising supply costs. By tying KPIs directly to the P&L, you can pinpoint exactly what’s affecting your profitability—and take action fast. Simple Steps to Start Tracking KPIs Today You don’t need to be a CPA to get started. Here’s how any dentist can begin: Review your P&L statement monthly – Don’t wait for year-end. Monthly check-ins help you stay proactive. Choose 3–5 key KPIs – Start small. Focus on metrics that directly affect your bottom line. Use software or a dashboard – Many dental practice tools now track KPIs for you. Talk to your accountant – They can help you understand what your numbers mean. Real-Life Example Dr. Lisa, who runs a busy dental practice in Texas, noticed her monthly profits were shrinking. Her P&L revealed a high overhead percentage. Diving into her KPIs, she found that she was overstaffed during slow periods. By adjusting schedules and improving productivity, she reduced costs and saw her profit jump by 15% in just 3 months. The Bottom Line If you want better control of your dental practice’s financial health, monitoring KPIs through your P&L is key. It might feel overwhelming at first, but once you get the hang of it, it becomes your roadmap to better profit and peace of mind. Remember: These numbers aren’t just for your accountant—they’re for you. Because at the end of the day, the more you know about your practice’s performance, the better you can serve your patients—and your bank account.

How a Second CPA Review Can Reduce Dentists’ Tax Burden As a dentist, you’ve spent years perfecting your skills to take care of smiles. But when it comes to taxes, the process can feel overwhelming. You might rely on a CPA to handle your finances, and that’s a great first step. But have you ever considered getting a second CPA review to help reduce your tax burden? What Is a Second CPA Review? Think of it like getting a second opinion on a treatment plan. You trust your first CPA, but having another tax professional take a fresh look at your numbers can point out missed deductions, opportunities for savings, or even compliance issues. Just like each patient is different, so is every dental practice. Some CPAs might not fully understand the unique financial aspects of your industry — especially if they don’t specialize in working with dental offices. Why Dentists Often Overpay in Taxes Many dental professionals are so focused on patient care and running their practice that financial strategies take a back seat. This sometimes leads to: Overlooked write-offs for equipment, continuing education, or office renovations Inefficient tax structures such as filing as the wrong type of entity Missed timing opportunities like deferring income or accelerating expenses Even the best CPA can miss something when juggling several clients — especially if they don’t specialize in dentistry. That’s where a second set of eyes can make a major impact. Benefits of a Second CPA Review for Dentists Getting a second opinion doesn’t mean your current CPA is doing a bad job. It just means you’re being proactive. Here are some benefits: Uncover missed deductions: A second CPA might find expenses that weren’t properly categorized. Review entity structure: Are you operating as a sole proprietor, S corp, or LLC? The right structure can lower your tax bill. Spot red flags: Catch errors or inconsistencies that could trigger an audit. Create a long-term tax strategy: Beyond filing returns, a good CPA helps with tax planning so you’re better prepared year after year. It’s a little like flossing – it’s easy to skip, but the long-term benefits are worth it. What to Expect During a Review A second CPA will typically ask to see your previous tax returns, financial statements, and any business-related expenses. They’ll also ask questions about your practice to understand how your money flows. This review shouldn’t feel like a critique — it’s more like a second check to spot savings opportunities. Think of it as double-checking your work before turning in the test. How to Choose the Right CPA for a Second Opinion Not all CPAs are the same. Look for someone who: Specializes in dental or healthcare practices Has experience with small businesses or private practices Offers tax planning services — not just preparation Ask around. Other dentists in your network may have referrals. And don’t worry — getting a review is more common than you might think. Final Takeaway If you’re a dentist looking to lower your tax burden, a second CPA review could uncover smart ways to save money. It’s a small step that can lead to big rewards. After all, the more money you keep, the more you can reinvest in your practice — or finally take that well-deserved vacation! So, ask yourself: When’s the last time someone reviewed your taxes with fresh eyes?

Why Dentists Should Review Practice Financials Every Quarter Running a successful dental practice takes more than just filling cavities and brightening smiles. It also means keeping an eye on the financial health of your business. But here’s a question — how often are you really checking your numbers? If the answer is once a year (or less), you might be missing out on some serious opportunities for growth. Why Quarterly Financial Reviews Matter Think of reviewing your practice finances like going to the dentist for a cleaning. If you wait too long, small issues can turn into big problems. By taking a look every quarter, you can catch potential financial red flags early — before they start to hurt your bottom line. 1. Spot Problems Before They Grow Let’s say your expenses are creeping up or your collections are slowly dropping. If you’re only looking at your books once a year, by the time you notice, you could be thousands of dollars in the hole. Quarterly reviews give you the chance to fix small issues before they become major headaches. 2. Make Better Budget Decisions When you’re regularly looking at your income and expenses, it’s easier to plan. Whether it’s hiring a new dental hygienist, upgrading your equipment, or starting a new marketing campaign — you’ll be able to make smart, informed choices. You’ll know if you can afford it now, or if it’s better to wait a few months. 3. Understand What’s Really Driving Your Income Not all procedures bring in the same revenue. And not all departments operate with the same efficiency. A quarterly review helps dentists learn what’s working financially — and what isn’t. For example, teeth whitening services may be your highest profit margin, while certain insurance contracts are paying less than expected. What to Look at During Your Review You don’t need to be an accountant to get a clear picture of your finances. Focus on these key areas each quarter: Total revenue and net profit Operating expenses (rent, salaries, supplies, utilities) Patient accounts receivable Production vs collections Top-performing services or procedures Insurance write-offs Even spending one hour per quarter reviewing these numbers can lead to major insights. Don’t Go It Alone If finances aren’t your thing — that’s okay. Most dentists weren’t trained to analyze spreadsheets. That’s why it helps to team up with a dental CPA or financial advisor who understands how a practice works. They can walk you through the numbers, highlight trends, and offer advice tailored to your goals. In a Nutshell Reviewing your dental practice’s financials every quarter isn’t about more paperwork — it’s about better decision-making. It gives you the data you need to grow smarter, fix small mistakes fast, and truly understand your business. Just like regular cleanings keep your smile healthy, quarterly financial check-ins keep your practice strong. So, when’s the last time you really looked at your numbers? Maybe now’s a good time to start.

Why Dentists Should Review Monthly Financial Reports for Success Running a dental practice is about more than just cleanings, crowns, and cavities. Behind every healthy smile is a well-managed business. And just like regular check-ups help patients prevent issues, monthly financial reviews help dentists keep their practice on the road to success. What Are Monthly Financial Reports? Simply put, monthly financial reports are summaries of how much money came in, how much went out, and what’s left. They usually include: Income Statements: Shows your practice’s revenue and expenses for the month. Balance Sheets: Details your assets, liabilities, and equity. Cash Flow Statements: Tracks how cash moves in and out of your business. These aren’t just boring spreadsheets—they’re the health records of your dental practice! Why Should Dentists Pay Attention? You may wonder, “I’m a dentist, not an accountant—why should I look at these?” That’s a fair question. But here’s why it matters: Spotting Trends: Are your expenses climbing faster than your income? Financial reports can highlight upward or downward trends that help you adjust before things get out of hand. Making Smart Choices: Thinking of buying new equipment or hiring more staff? Reviewing your reports tells you if your cash flow can handle the change. Improving Profitability: By reviewing where money is being spent, you can find areas to cut unnecessary expenses and increase profits without seeing more patients. It’s like looking at X-rays before crafting a treatment plan—it helps you make informed decisions for a better outcome. Real-Life Example Take Dr. Lisa, for instance. She owns a boutique dental practice in Austin. For years, she never looked at her financials—she just left it to her bookkeeper. One month, she decided to go over her reports and noticed that lab fees had jumped significantly. Turns out, a supplier had raised their prices quietly. Because she caught it early, she negotiated better rates and saved thousands over the next year. All it took was 30 minutes of review. How to Get Started Getting started doesn’t have to be time-consuming or stressful. Here’s how you can make reviewing your financials a habit: Set aside one day each month just like you schedule staff meetings or CE courses. Work with a dental-specific accountant who can explain the numbers in plain language. Use visuals or dashboards to make the data easier to digest. If terms like “net profit margin” still sound like a foreign language, don’t worry. The key is just to start paying attention—your comfort and understanding will grow over time. Final Thoughts You wouldn’t tell your patients to ignore their oral health, right? The same goes for your dental practice’s financial health. By reviewing monthly financial reports, you’re not just crunching numbers—you’re crafting the future of your business. So, take a look at those numbers. Your future self will thank you.

Maximize Dental S Corporation Income with Smart W2 Salary Strategies Are You Paying Yourself the Right Salary as a Dental S Corp Owner? If you run your own dental practice under an S Corporation, you’ve probably heard that how you pay yourself can have a big impact on your taxes. But how exactly does that work? It all comes down to your W2 salary. As a dental S Corp owner, you wear two hats. You’re both the business owner and an employee. That means you can pay yourself a salary—and also take distributions from the profits. The key is finding the right balance between these two income streams. Why Your W2 Salary Matters The IRS requires S Corp owners who work in their businesses to pay themselves a “reasonable” salary. This is especially important in dentistry, where you provide hands-on dental services. You can’t skip the salary part and only take distributions. But what does “reasonable” mean, exactly? It depends. The IRS looks at things like: Your role and responsibilities The going rate for similar positions in your area Your experience and credentials The number of hours you work Think of it this way—if you had to hire another dentist to replace you, what would you pay them? That’s a good starting point. Too High or Too Low? Find the Sweet Spot Here’s where smart W2 salary strategies come in. If your salary is too high, you’ll end up paying more in payroll taxes—you know, things like Social Security and Medicare. But if it’s too low, the IRS could step in and reclassify your distributions as salary, which can lead to back taxes and penalties. The goal? Find the sweet spot. Let’s say your dental practice earns $300,000 in profit a year. Instead of paying yourself the full $300K as salary—which comes with full payroll taxes—you might pay yourself $120K in W2 wages and take the other $180K as distributions. This way, the W2 salary keeps the IRS happy, and the distributions save you on payroll taxes. Tips to Maximize Income and Minimize Taxes Want to get the most out of your dental S Corp setup? Try these strategies: Do your research: Benchmark your salary against other dentists in your location. Talk to a CPA: An accountant who understands dental practices and S Corps can help you fine-tune your numbers. Review each year: As your practice grows, your salary should too. Revisit your compensation yearly. Keep good records: Be ready to justify your salary if the IRS ever asks. A Real-World Example Dr. Smith, a dentist in Texas, owns her practice under an S Corporation. She initially paid herself $200,000 in W2 salary, thinking higher salary equals higher success. But after working with her CPA, she adjusted her salary to $110,000 and took $90,000 in distributions. The result? She saved over $12,000 a year in payroll taxes—money she reinvested into new equipment and marketing for her clinic. Final Thoughts Getting your W2 salary right as a dental S Corp owner isn’t just about following rules—it’s about maximizing your income and minimizing taxes legally. So, if you’re wondering whether your current setup is truly working, it might be time for a second look. A few smart moves today can lead to big savings down the road. Have you reviewed your salary recently? If not, maybe now’s the perfect time.

Optimize Your Dental Practice P&L for Financial Success Running a dental practice is about more than just providing great patient care. It’s also about making sure your business is profitable. One of the best ways to do that is by learning how to optimize your profit and loss (P&L) statement. Not sure where to begin? Don’t worry—we’re here to break it all down in a simple, easy-to-follow way. What Is a P&L Statement, and Why Does It Matter? Your P&L statement is like a monthly report card for your business. It shows your income (money coming in) and expenses (money going out) over a set period. If you’re not keeping a close eye on this report, you could be missing out on key opportunities to grow—or wasting money without even knowing it. Think of it like brushing your teeth. If you skip it for a while, things get messy fast. The same goes for your finances. Clean, regular checkups are essential. Steps to Optimize Your P&L Let’s take a closer look at how you can make the most of your P&L and keep your dental practice financially healthy. 1. Track Every Dollar It’s easy to overlook small expenses, but they add up fast. Review your P&L monthly and look out for: Equipment costs Staff salaries and benefits Marketing expenses Office supplies and utilities If something looks higher than it should be, dig deeper. You might discover a subscription you no longer use—or a supplier overcharging you. 2. Boost Revenue by Identifying Opportunities Look at the income side of your P&L. Are there areas where you could be earning more? Maybe your hygienists could see more patients, or perhaps it’s time to promote elective treatments like teeth whitening. Ask yourself: What services are underused? What do my competitors offer that I don’t? A simple treatment bundle or referral program can bring in more patients and more income. 3. Set Financial Goals Your P&L can help you set budget goals. For example, decide to reduce supply costs by 10% next quarter. Then, find ways to make it happen—like negotiating better rates or switching vendors. 4. Get Professional Help Just like your patients trust you with their oral health, sometimes it’s smart to bring in a pro. A dental-specific accountant or consultant can help you spot hidden trends and suggest money-saving changes. One client I worked with thought their numbers were “good enough.” But after working with a financial advisor, they discovered they were spending double the average on lab fees. A few small changes saved them thousands each year! Your Financial Health Matters Too At the end of the day, a well-optimized P&L isn’t just about numbers—it allows you to make smarter choices, invest in your practice, and take home more income. By tracking expenses, increasing revenue, setting goals, and getting expert advice, you’re not just surviving—you’re thriving. Ready to take control of your finances? Start with your P&L. Your future self—and your practice—will thank you.

Best Retirement Plan Options for Dental Practices in the USA Running a dental practice involves more than just caring for patients’ smiles. As a practice owner, planning for your financial future is just as important. If you’re wondering how to save for retirement while also helping your staff do the same, you’re not alone. Retirement planning can feel overwhelming—but it doesn’t have to be. In this guide, we’ll break down the best retirement plan options for dental practices in the USA, so you can make a confident decision for your future. Why Retirement Plans Matter for Dental Practices You’ve worked hard to build your practice. But what happens when you eventually want to slow down or step away? Having a solid retirement plan ensures that you—and your team—can enjoy life after dentistry. Plus, offering retirement benefits makes your practice more attractive to top-tier staff. It’s a win-win for everyone. Top Retirement Plan Options for Dental Practices 1. SEP IRA (Simplified Employee Pension) This is one of the easiest plans to set up—perfect for smaller practices or solo dentists. Easy setup and low cost Employer-funded only: You contribute to employees’ accounts; they don’t put in money themselves. High contribution limits: Up to 25% of compensation or $66,000 (2023 limit) If you’re running a small operation and want flexibility, a SEP IRA might be just what you need. 2. SIMPLE IRA (Savings Incentive Match Plan for Employees) This plan is another great choice for small- to mid-size dental offices. Both employer and employee contributions Lower contribution limits than 401(k) plans Annual employer matching required If you want to help your employees save without overwhelming admin work, SIMPLE IRA balances benefits with ease of use. 3. 401(k) Plans (Traditional or Safe Harbor) When your practice begins to grow, so should your retirement options. Higher contribution limits: $22,500 ($30,000 if over 50) Flexible employer matching options Tax advantages for both employees and owners A Safe Harbor 401(k) even helps avoid complex IRS testing rules, making compliance smoother. This is a popular choice for practices with multiple employees looking for robust options. 4. Defined Benefit Plans If you’re closer to retirement and want to ramp up your savings quickly, this old-school option still has plenty of strengths. Promises a fixed income in retirement Allows much higher contributions than other plans Best for high-income earners Think of it like a pension plan—you commit to funding it heavily, and it gives you big rewards later. Choosing the Right Plan So, which plan is best for your dental practice? It depends on your goals, the size of your team, and how much administrative responsibility you’re willing to handle. Start by asking yourself: Do I want to contribute on behalf of my employees? How much can I afford to contribute each year? Do I need flexibility or structure? Final Thoughts Planning for retirement doesn’t have to be as painful as a root canal. With the right plan in place, you can build a strong exit strategy while boosting employee satisfaction and retention. Every dental practice is unique, so take the time to talk with a financial advisor who understands the healthcare industry. They can help tailor a retirement solution that fits your specific needs. Just like good oral health, a good retirement plan pays off in the long run. Invest today for a brighter tomorrow!

How Much Can You Spend Without Keeping Receipts for IRS Let’s be honest—keeping every tiny receipt can be a real hassle. If you’ve ever wondered how much you can spend without keeping receipts for the IRS, you’re not alone. Whether you’re a freelancer, small business owner, or just someone trying to keep their finances in order, it’s important to understand what the IRS expects when it comes to documentation. Do You Always Need a Receipt? No, the IRS doesn’t require a paper receipt for every single business expense. But—and this is a big but—you must be able to prove that the expense actually happened and that it was for business purposes. If you can’t prove your deduction during an audit, the IRS can deny the deduction, and that may cost you money in back taxes, penalties, and interest. So, while you might not legally need a receipt 100% of the time, it’s usually a smart move to keep them when you can. What’s the Magic Number? $75! Here’s the kicker: for business expenses under $75, the IRS doesn’t require you to keep a receipt. Yup, you read that right—< $75, no receipt necessary (though there are exceptions, more on that in a minute). Meals: Receipt not required if the expense is under $75, but you still need to note the who, what, when, and why. Taxi fare or ride-share: Under $75? No receipt needed. Office supplies or parking: Again, receipt not needed under $75, but still advisable to jot down notes. Just remember, even without a receipt, you still need to keep some form of record, like: Bank or credit card statements Calendar entries Notes about the transaction (who, what, when, and why) When the $75 Rule Doesn’t Apply There are exceptions where the $75 rule goes out the window. For example: Lodging: Always requires a receipt, no matter the cost. Gifts: These may require more documentation, especially if part of a business expense. Entertainment: Post-2017, entertainment expenses aren’t deductible at all in most cases, so watch out! If you’re ever unsure, it’s safest to save the receipt. Better safe than sorry, right? Practical Tips for Busy People Let’s face it, none of us want to keep a shoebox full of faded receipts. So, what can you do? Use a receipt tracking app — Take a photo and ditch the paper. Make notes right away — The longer you wait, the fuzzier the memory. Separate personal and business spending — It’ll save your sanity at tax time. Real-Life Example Imagine you’re at a coffee shop meeting a client. You grab two lattes for $9 and forget the receipt. No worries! It’s under $75. Just note the date, client’s name, and what you discussed. That info can be just as good as a receipt if the IRS ever asks. Final Thoughts So, how much can you spend without keeping receipts for the IRS? Up to $75 per transaction—but you should still keep a record. While you might not need every little piece of paper, having good records can protect you during an audit and keep your financial house in order. Remember, staying organized isn’t just to please the IRS—it’s peace of mind for you and the health of your business. Got a system that works for you? Stick with it. And if not—maybe it’s time to start one today.

How to Track Business Expenses for IRS Audits Effectively Running a business is exciting, but let’s be honest—no one enjoys dealing with taxes. One of the most common stressors? An IRS audit. If that ever happens, having your business expenses well-organized can save you a lot of time, stress, and possibly money. But how do you actually track everything the right way? Why Keeping Track of Business Expenses Matters Think of your expense records like a safety net. If the IRS comes knocking, you’ll want proof of where your money went. More importantly, accurate tracking helps you claim deductions and manage your finances smartly throughout the year. What Counts as a Business Expense? Not everything you spend money on is a write-off. To qualify, the expense must be both ordinary and necessary in your line of work. For example: Office supplies (paper, printer ink, pens) Software subscriptions used for business Business-related meals and travel Professional services (like a lawyer or accountant) Bottom line: If it’s helping you run the business, it’s probably worth tracking. Simple Ways to Track Your Business Expenses 1. Use Business-Only Accounts Mixing personal and business finances is like mixing oil and water. It’s messy. Open a separate business bank account and credit card. That way, every transaction is easier to identify, and there’s no digging through personal purchases. 2. Go Digital with Your Receipts Who wants a shoebox full of crumpled receipts? Snap photos of your receipts as soon as you get them. Apps like Expensify or QuickBooks let you upload and categorize them in seconds. 3. Keep a Simple Spreadsheet (If Apps Aren’t Your Thing) If you’re not into tech, that’s okay. Create a simple spreadsheet using Excel or Google Sheets. Use columns for the date, vendor, amount, category, and notes. It’s old-school, but it works—especially if it’s updated regularly. 4. Stay Consistent with Categories Consistent labeling makes tax prep easier. Whether you’re paying for advertising, utilities, or travel, categorize it the same way each time. Most accounting tools let you create custom categories to match IRS forms. Audit-Proofing Tips Want to sleep better at night knowing you’re prepared for an audit? Here are some quick pointers: Keep records for at least 3 years—the IRS can audit up to that far back. Reconcile your accounts monthly to catch errors before they pile up. Attach notes or client names to transactions when relevant for extra clarity. Final Thoughts Handling business expenses doesn’t have to be a headache. With the right tools and habits, you’ll be ready for tax time—or even an audit—without breaking a sweat. Think of expense tracking like brushing your teeth. It’s a small daily task that prevents big problems down the road. So, why wait? Start organizing today and give yourself some peace of mind for tomorrow.