/** * Mobile Menu Header Configuration. * * @package Astra * @link https://wpastra.com/ * @since 4.5.2 */ if ( ! defined( 'ABSPATH' ) ) { exit; } /** * Register mobile-menu header builder Customizer Configurations. * * @since 4.5.2 * @return array Astra Customizer Configurations with updated configurations. */ function astra_header_mobile_menu_configuration() { $_section = 'section-header-mobile-menu'; $_configs = array( /** * Option: Header Builder Tabs */ array( 'name' => $_section . '-ast-context-tabs', 'section' => $_section, 'type' => 'control', 'control' => 'ast-builder-header-control', 'priority' => 0, 'description' => '', ), // Section: Primary Header. array( 'name' => $_section, 'type' => 'section', 'title' => __( 'Off-Canvas Menu', 'astra' ), 'panel' => 'panel-header-builder-group', 'priority' => 40, ), /** * Option: Theme Menu create link */ array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-create-menu-link]', 'default' => astra_get_option( 'header-mobile-menu-create-menu-link' ), 'type' => 'control', 'control' => 'ast-customizer-link', 'section' => $_section, 'priority' => 30, 'link_type' => 'section', 'linked' => 'menu_locations', 'link_text' => __( 'Configure Menu from Here.', 'astra' ), 'context' => Astra_Builder_Helper::$general_tab, 'divider' => array( 'ast_class' => 'ast-section-spacing ast-bottom-section-divider' ), ), // Option: Submenu Divider Checkbox. array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-submenu-item-border]', 'default' => astra_get_option( 'header-mobile-menu-submenu-item-border' ), 'type' => 'control', 'control' => 'ast-toggle-control', 'section' => $_section, 'priority' => 150, 'title' => __( 'Item Divider', 'astra' ), 'context' => Astra_Builder_Helper::$general_tab, 'transport' => 'postMessage', 'divider' => array( 'ast_class' => 'ast-top-section-divider' ), ), // Option: Menu Color Divider. array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-divider-colors-divider]', 'section' => $_section, 'type' => 'control', 'control' => 'ast-heading', 'title' => __( 'Item Divider', 'astra' ), 'priority' => 150, 'settings' => array(), 'context' => array( Astra_Builder_Helper::$design_tab_config, array( 'setting' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-submenu-item-border]', 'operator' => '==', 'value' => true, ), ), 'divider' => array( 'ast_class' => 'ast-section-spacing' ), ), // Option: Submenu item Border Size. array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-submenu-item-b-size]', 'type' => 'control', 'control' => 'ast-slider', 'default' => astra_get_option( 'header-mobile-menu-submenu-item-b-size' ), 'section' => $_section, 'priority' => 150, 'transport' => 'postMessage', 'title' => __( 'Divider Size', 'astra' ), 'context' => array( Astra_Builder_Helper::$design_tab_config, array( 'setting' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-submenu-item-border]', 'operator' => '==', 'value' => true, ), ), 'suffix' => 'px', 'input_attrs' => array( 'min' => 1, 'step' => 1, 'max' => 10, ), 'divider' => array( 'ast_class' => 'ast-bottom-dotted-divider ast-section-spacing' ), ), // Option: Submenu item Border Color. array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-submenu-item-b-color]', 'default' => astra_get_option( 'header-mobile-menu-submenu-item-b-color' ), 'type' => 'control', 'control' => 'ast-color', 'transport' => 'postMessage', 'sanitize_callback' => array( 'Astra_Customizer_Sanitizes', 'sanitize_alpha_color' ), 'title' => __( 'Divider Color', 'astra' ), 'section' => $_section, 'priority' => 150, 'context' => array( Astra_Builder_Helper::$design_tab_config, array( 'setting' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-submenu-item-border]', 'operator' => '==', 'value' => true, ), ), ), // Option Group: Menu Color. array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-link-colors]', 'type' => 'control', 'control' => 'ast-color-group', 'title' => __( 'Link', 'astra' ), 'section' => $_section, 'transport' => 'postMessage', 'priority' => 90, 'context' => Astra_Builder_Helper::$design_tab, 'responsive' => true, 'divider' => array( 'ast_title' => __( 'Menu Color', 'astra' ), 'ast_class' => 'ast-section-spacing', ), ), array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-background-colors]', 'type' => 'control', 'control' => 'ast-color-group', 'title' => __( 'Background', 'astra' ), 'section' => $_section, 'transport' => 'postMessage', 'priority' => 90, 'context' => Astra_Builder_Helper::$design_tab, 'responsive' => true, 'divider' => array( 'ast_title' => '', 'ast_class' => class_exists( 'Astra_Ext_Extension' ) && Astra_Ext_Extension::is_active( 'colors-and-background' ) ? 'ast-bottom-dotted-divider' : '', ), ), // Option: Menu Color. array( 'name' => 'header-mobile-menu-color-responsive', 'default' => astra_get_option( 'header-mobile-menu-color-responsive' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-link-colors]', 'type' => 'sub-control', 'control' => 'ast-responsive-color', 'transport' => 'postMessage', 'tab' => __( 'Normal', 'astra' ), 'section' => $_section, 'title' => __( 'Normal', 'astra' ), 'responsive' => true, 'rgba' => true, 'priority' => 7, 'context' => Astra_Builder_Helper::$general_tab, ), // Option: Menu Background image, color. array( 'name' => 'header-mobile-menu-bg-obj-responsive', 'default' => astra_get_option( 'header-mobile-menu-bg-obj-responsive' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-background-colors]', 'type' => 'sub-control', 'control' => 'ast-responsive-background', 'section' => $_section, 'transport' => 'postMessage', 'tab' => __( 'Normal', 'astra' ), 'data_attrs' => array( 'name' => 'header-mobile-menu-bg-obj-responsive' ), 'title' => __( 'Normal', 'astra' ), 'priority' => 9, 'context' => Astra_Builder_Helper::$general_tab, ), // Option: Menu Hover Color. array( 'name' => 'header-mobile-menu-h-color-responsive', 'default' => astra_get_option( 'header-mobile-menu-h-color-responsive' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-link-colors]', 'tab' => __( 'Hover', 'astra' ), 'type' => 'sub-control', 'control' => 'ast-responsive-color', 'transport' => 'postMessage', 'title' => __( 'Hover', 'astra' ), 'section' => $_section, 'responsive' => true, 'rgba' => true, 'priority' => 19, 'context' => Astra_Builder_Helper::$general_tab, ), // Option: Menu Hover Background Color. array( 'name' => 'header-mobile-menu-h-bg-color-responsive', 'default' => astra_get_option( 'header-mobile-menu-h-bg-color-responsive' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-background-colors]', 'type' => 'sub-control', 'title' => __( 'Hover', 'astra' ), 'section' => $_section, 'control' => 'ast-responsive-color', 'transport' => 'postMessage', 'tab' => __( 'Hover', 'astra' ), 'responsive' => true, 'rgba' => true, 'priority' => 21, 'context' => Astra_Builder_Helper::$general_tab, ), // Option: Active Menu Color. array( 'name' => 'header-mobile-menu-a-color-responsive', 'default' => astra_get_option( 'header-mobile-menu-a-color-responsive' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-link-colors]', 'type' => 'sub-control', 'section' => $_section, 'control' => 'ast-responsive-color', 'transport' => 'postMessage', 'tab' => __( 'Active', 'astra' ), 'title' => __( 'Active', 'astra' ), 'responsive' => true, 'rgba' => true, 'priority' => 31, 'context' => Astra_Builder_Helper::$general_tab, ), // Option: Active Menu Background Color. array( 'name' => 'header-mobile-menu-a-bg-color-responsive', 'default' => astra_get_option( 'header-mobile-menu-a-bg-color-responsive' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-background-colors]', 'type' => 'sub-control', 'control' => 'ast-responsive-color', 'transport' => 'postMessage', 'section' => $_section, 'title' => __( 'Active', 'astra' ), 'tab' => __( 'Active', 'astra' ), 'responsive' => true, 'rgba' => true, 'priority' => 33, 'context' => Astra_Builder_Helper::$general_tab, ), /** * Option: WOO Off Canvas Menu Submenu Color Section divider */ array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-header-typo-divider]', 'type' => 'control', 'control' => 'ast-heading', 'section' => $_section, 'title' => __( 'Font', 'astra' ), 'priority' => 120, 'settings' => array(), 'context' => Astra_Builder_Helper::$design_tab, 'divider' => array( 'ast_class' => 'ast-section-spacing', ), ), // Option Group: Menu Typography. array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-header-menu-typography]', 'default' => astra_get_option( 'header-mobile-menu-header-menu-typography' ), 'type' => 'control', 'control' => 'ast-settings-group', 'title' => __( 'Menu Font', 'astra' ), 'section' => $_section, 'transport' => 'postMessage', 'priority' => 120, 'context' => Astra_Builder_Helper::$design_tab, 'divider' => array( 'ast_class' => 'ast-section-spacing', ), ), // Option: Menu Font Family. array( 'name' => 'header-mobile-menu-font-family', 'default' => astra_get_option( 'header-mobile-menu-font-family', 'inherit' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-header-menu-typography]', 'type' => 'sub-control', 'section' => $_section, 'transport' => 'postMessage', 'control' => 'ast-font', 'font_type' => 'ast-font-family', 'title' => __( 'Font Family', 'astra' ), 'priority' => 22, 'connect' => 'header-mobile-menu-font-weight', 'context' => Astra_Builder_Helper::$general_tab, 'divider' => array( 'ast_class' => 'ast-sub-bottom-dotted-divider' ), ), // Option: Menu Font Weight. array( 'name' => 'header-mobile-menu-font-weight', 'default' => astra_get_option( 'header-mobile-menu-font-weight', 'inherit' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-header-menu-typography]', 'section' => $_section, 'type' => 'sub-control', 'control' => 'ast-font', 'transport' => 'postMessage', 'font_type' => 'ast-font-weight', 'sanitize_callback' => array( 'Astra_Customizer_Sanitizes', 'sanitize_font_weight' ), 'title' => __( 'Font Weight', 'astra' ), 'priority' => 23, 'connect' => 'header-mobile-menu-font-family', 'context' => Astra_Builder_Helper::$general_tab, 'divider' => array( 'ast_class' => 'ast-sub-bottom-dotted-divider' ), ), // Option: Menu Font Size. array( 'name' => 'header-mobile-menu-font-size', 'default' => astra_get_option( 'header-mobile-menu-font-size' ), 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-header-menu-typography]', 'section' => $_section, 'type' => 'sub-control', 'priority' => 24, 'title' => __( 'Font Size', 'astra' ), 'control' => 'ast-responsive-slider', 'transport' => 'postMessage', 'context' => Astra_Builder_Helper::$general_tab, 'sanitize_callback' => array( 'Astra_Customizer_Sanitizes', 'sanitize_responsive_slider' ), 'suffix' => array( 'px', 'em', 'vw', 'rem' ), 'input_attrs' => array( 'px' => array( 'min' => 0, 'step' => 1, 'max' => 200, ), 'em' => array( 'min' => 0, 'step' => 0.01, 'max' => 20, ), 'vw' => array( 'min' => 0, 'step' => 0.1, 'max' => 25, ), 'rem' => array( 'min' => 0, 'step' => 0.1, 'max' => 20, ), ), ), /** * Option: Font Extras */ array( 'name' => 'font-extras-header-mobile-menu', 'parent' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-header-menu-typography]', 'section' => $_section, 'type' => 'sub-control', 'control' => 'ast-font-extras', 'priority' => 24, 'default' => astra_get_option( 'font-extras-header-mobile-menu' ), 'title' => __( 'Font Extras', 'astra' ), ), /** * Option: Divider */ array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-menu-spacing-divider]', 'section' => $_section, 'title' => __( 'Spacing', 'astra' ), 'type' => 'control', 'control' => 'ast-heading', 'priority' => 150, 'settings' => array(), 'context' => Astra_Builder_Helper::$design_tab, 'divider' => array( 'ast_class' => 'ast-section-spacing' ), ), // Option - Menu Space. array( 'name' => ASTRA_THEME_SETTINGS . '[header-mobile-menu-menu-spacing]', 'default' => astra_get_option( 'header-mobile-menu-menu-spacing' ), 'type' => 'control', 'control' => 'ast-responsive-spacing', 'sanitize_callback' => array( 'Astra_Customizer_Sanitizes', 'sanitize_responsive_spacing' ), 'transport' => 'postMessage', 'section' => $_section, 'priority' => 150, 'title' => __( 'Menu Spacing', 'astra' ), 'linked_choices' => true, 'unit_choices' => array( 'px', 'em', '%' ), 'choices' => array( 'top' => __( 'Top', 'astra' ), 'right' => __( 'Right', 'astra' ), 'bottom' => __( 'Bottom', 'astra' ), 'left' => __( 'Left', 'astra' ), ), 'context' => Astra_Builder_Helper::$design_tab, 'divider' => array( 'ast_class' => 'ast-bottom-section-divider ast-section-spacing' ), ), /** * Option: Margin Space */ array( 'name' => ASTRA_THEME_SETTINGS . '[' . $_section . '-margin]', 'default' => astra_get_option( $_section . '-margin' ), 'type' => 'control', 'transport' => 'postMessage', 'control' => 'ast-responsive-spacing', 'sanitize_callback' => array( 'Astra_Customizer_Sanitizes', 'sanitize_responsive_spacing' ), 'section' => $_section, 'priority' => 220, 'title' => __( 'Margin', 'astra' ), 'linked_choices' => true, 'unit_choices' => array( 'px', 'em', '%' ), 'choices' => array( 'top' => __( 'Top', 'astra' ), 'right' => __( 'Right', 'astra' ), 'bottom' => __( 'Bottom', 'astra' ), 'left' => __( 'Left', 'astra' ), ), 'context' => Astra_Builder_Helper::$design_tab, ), ); $_configs = array_merge( $_configs, Astra_Builder_Base_Configuration::prepare_visibility_tab( $_section ) ); if ( Astra_Builder_Customizer::astra_collect_customizer_builder_data() ) { array_map( 'astra_save_header_customizer_configs', $_configs ); } return $_configs; } if ( Astra_Builder_Customizer::astra_collect_customizer_builder_data() ) { add_action( 'init', 'astra_header_mobile_menu_configuration' ); }{"id":2635,"date":"2021-11-19T13:31:30","date_gmt":"2021-11-19T10:31:30","guid":{"rendered":"https:\/\/mizantechinstitute.com\/group5dm\/?p=2635"},"modified":"2025-11-05T14:49:00","modified_gmt":"2025-11-05T11:49:00","slug":"s-corp-negative-retained-earnings-impact-on","status":"publish","type":"post","link":"https:\/\/mizantechinstitute.com\/group5dm\/s-corp-negative-retained-earnings-impact-on\/","title":{"rendered":"S corp negative retained earnings impact on shareholder taxes"},"content":{"rendered":"
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The IRS is experiencing significant and extended delays in processing – everything. If you have clients who have asked about the process of closing a business, below are the general steps involved. As always, thank you for taking the time to read this post, and I hope you find something of use in your investing journey.<\/p>\n
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Yes, retained earnings carry over to the next year if they have not been used up by the company from paying down debt or investing back in the company. Beginning retained earnings Bookkeeping vs. Accounting<\/a> are then included on the balance sheet for the following year. If the cumulative earnings minus the cumulative dividends declared result in a negative amount, there will be a negative amount of retained earnings. This negative (or positive) amount of retained earnings is reported as a separate line within stockholders\u2019 equity. If you’ve got current year losses of $100,000 and retained earnings of $70,000, you’ve got a minus $30,000.<\/p>\n You may need to look at the business organization laws for the state of incorporation. Most of the time, if those restrictions exist, you are still OK as long as you are not putting the future of the corporation in jeopardy by making the distributions. One way a company can continue to pay dividends even with a negative net or retained earnings for the year is through loans.<\/p>\n In other words, they were not profitable companies on their own. The first report we will look at is the statement of retained earnings. Last week we discussed the statement of retained earnings, which is made up contents of this statement and retained earnings.<\/p>\n Similarly, in Partnerships, negative retained earnings can limit the firm\u2019s ability to attract new partners or investors. If LMN Partners seeks to expand accounting<\/a> or secure additional funding, potential partners may be wary of joining a firm with accumulated losses. This challenge can impede the firm\u2019s growth and development opportunities. Elfin Productions is a manufacturer of shoes for people with small feet. At the beginning of its current year, Elfin has a retained earnings balance of $300,000. During its current year, an unexpected decline in economic conditions results in a sharp drop in its sales, triggering a loss of $100,000.<\/p>\nGet financially happy<\/h2>\n
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Small Business Accounting Tips for Startup Busi…<\/h2>\n
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<\/p>\nStatement of retained earnings<\/h2>\n