Към основното съдържание

Mike Thrift

Маркетинг мениджър

Наземни аренди за билбордове: Наръчник на собственика на земя за наем, ескалатори и данъци

Американските наземни аренди за билбордове плащат на собствениците на земя 15–20% от рекламните приходи или фиксиран наем — данъчно третиране и ескалатори за 10–20 години.

The DOL Wants to Rewrite Independent Contractor Rules Again: A 2026 Rule-Change Guide for Businesses That Hire Freelancers

The DOL's February 2026 proposed rule would rescind the 2024 six-factor independent contractor test and replace it with a two-core-factor economic reality test resembling the 2021 rule — here's what changes, what stays the same, and what businesses that hire freelancers should document now.

Income Share Agreement Accounting: How Bootcamps Should Recognize ISA Revenue

Income share agreements break ASC 606's fixed-price assumption, and the Department of Education ruled in March 2022 that ISAs are private education loans. Here is how bootcamps and trade schools should book ISA revenue — variable consideration with the constraint, loan-receivable treatment under ASC 310/326, and cohort-level non-payment reserves.