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  2. Outpatient commitment - Wikipedia

    en.wikipedia.org/wiki/Outpatient_commitment

    Outpatient commitment—also called assisted outpatient treatment (AOT) or community treatment orders (CTO)—refers to a civil court procedure wherein a legal process orders an individual diagnosed with a severe mental disorder to adhere to an outpatient treatment plan designed to prevent further deterioration or recurrence that is harmful to themselves or others.

  3. Cognitive behavioral therapy - Wikipedia

    en.wikipedia.org/wiki/Cognitive_behavioral_therapy

    The effectiveness of the treatment is monitored throughout its duration. Behavior therapy is scientific and the different forms of treatment are evaluated with rigorous evidence. Behavior therapy is active, directed, and structured. Together, these sets of assumptions cover the cognitive and behavioral aspects of CBT.

  4. Common factors theory - Wikipedia

    en.wikipedia.org/wiki/Common_factors_theory

    Common factors theory, a theory guiding some research in clinical psychology and counseling psychology, proposes that different approaches and evidence-based practices in psychotherapy and counseling share common factors that account for much of the effectiveness of a psychological treatment. [1]

  5. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    However, if taxpayer instead sells the widget for $1300, because their adjusted basis is $600, the result is a $700 gain. Of that amount, $400 of the gain (equivalent to the total amount of depreciation taken during the time owned) is taxed as ordinary income, and the remaining $300 is taxed at the more favorable capital gains tax rate.

  6. Cost-plus-incentive fee - Wikipedia

    en.wikipedia.org/wiki/Cost-plus-incentive_fee

    Actual Cost: constitutes the reasonable costs that the contractor can prove have been incurred. Target Fee : the basic fee to be paid if the Target Cost matches the Actual Cost (target profit). The Target Fee varies between the Minimum Fee and the Maximum Fee according to a formula tied to the Actual Cost (e.g. Target Fee could be 10% of the ...

  7. Treatment Improvement Protocols - Wikipedia

    en.wikipedia.org/wiki/Treatment_Improvement...

    Treatment Improvement Protocols (TIPs) are a series of best-practice manuals for the treatment of substance use and other related disorders. The TIP series is published by the Substance Abuse and Mental Health Services Administration (SAMHSA), an operational division of the U.S. Department of Health and Human Services .

  8. Psychotherapy - Wikipedia

    en.wikipedia.org/wiki/Psychotherapy

    The term psychotherapy is derived from Ancient Greek psyche (ψυχή meaning "breath; spirit; soul") and therapeia (θεραπεία "healing; medical treatment"). The Oxford English Dictionary defines it as "The treatment of disorders of the mind or personality by psychological means...", however, in earlier use, it denoted the treatment of disease through hypnotic suggestion.

  9. Itemized deduction - Wikipedia

    en.wikipedia.org/wiki/Itemized_deduction

    If the taxpayer is otherwise eligible to file a shorter tax form such as 1040EZ or 1040A, he or she would prefer not to prepare (or pay to prepare) the more complicated Form 1040 and the associated Schedule A for itemized deductions. The standard deduction is not allowed for calculating the alternative minimum tax (AMT). If the taxpayer claims ...