Маркетинг мениджър
Internal Revenue Code Section 280A(g) lets a business owner rent a personal residence to their own S-corporation for up to 14 days a year and exclude every dollar from personal gross income while the business deducts the rent under Section 162. The Sinopoli case shows what survives an audit and what does not.
Collision shops bleed cash when DRP revenue isn't booked net of concessions, parts margins aren't split across OEM, aftermarket, and LKQ pools, and supplements slip through CCC and Mitchell without authorization. A guide to the bookkeeping, Section 179 equipment decisions, and the cycle time, touch time, and severity KPIs insurers actually watch.
A working captain's guide to charter boat bookkeeping in the U.S.—how to track OUPV/six-pack license renewals, deferred deposits under ASC 606, mate tip pools, fuel surcharges, Section 179 vessel depreciation, and HMS permit compliance so a hard season translates into a profitable, defensible business.
An operator's guide to bookkeeping for independent computer and smartphone repair shops in 2026 — separating per-ticket labor from parts revenue, treating customer devices as bailee property, recognizing deposits under ASC 606, applying Section 179 to bench equipment, complying with the new Washington and Colorado right-to-repair laws, and reconciling RepairShopr or CellSmart POS to the general ledger.
How custom cabinet and architectural millwork shops should account for long-lead contracts under ASC 606, allocate CNC machine-hour burden, hold customer deposits as liabilities, reserve for hardwood yield loss, and expense equipment under the 2026 Section 179 limit of $2.56M.
A working accounting backbone for a state-licensed driving school — deferring prepaid teen package revenue under ASC 606, Section 179 treatment for dual-brake training vehicles outside the Section 280F luxury-auto caps, the ABC-test exposure of paying per-diem instructors on 1099, a self-insured-retention reserve accrued per behind-the-wheel hour, and the operational KPIs (vehicle utilization, package redemption rate, first-attempt DMV pass rate) that separate growing schools from those quietly bleeding cash.
A practical guide to fertility-clinic accounting — applying ASC 606 across IVF cycle obligations, estimating refund-guarantee liabilities, treating donor and gestational-carrier fees as agent pass-throughs, recognizing cryostorage revenue ratably, and using Section 179 on embryology lab equipment.
How small businesses use Form 3115 to fix prior-year accounting methods without amending returns — covering the Section 481(a) catch-up math, automatic vs. non-automatic consent under Rev. Proc. 2015-13, three worked examples (cash-to-accrual, cost segregation, repair regs), and the five filing mistakes that forfeit audit protection.
Independent funeral homes prepay-then-perform service decades later, which creates preneed trust liabilities, ASC 606 deferred revenue, FTC Funeral Rule itemization requirements, and cash advance pass-throughs that off-the-shelf bookkeeping templates mishandle. This guide shows how to structure books that survive a state mortuary board audit, IRS review, and sale due diligence.
A practical bookkeeping guide for granite and quartz countertop shops — slab-level inventory by bundle number, machine-hour burden rates for bridge saws and CNCs, ASC 606 over-time revenue recognition, channel-separated builder versus retail P&L, and warranty reserves that hold up under audit.
How independent bicycle and e-bike shops should book floorplan financing and curtailment, separate service labor from parts revenue, hold customer repair deposits as a liability, comply with UL 2849 and California SB 1271 lithium-ion rules, and track the KPIs floorplan lenders actually review.
A working accounting backbone for an independent boba shop — recipe-card COGS down to the tapioca pearl, ASC 606 deferred revenue for loyalty and gift cards, Section 179 treatment for pearl cookers and heat sealers, the Section 45B FICA tip credit on Form 8846, FDA calorie disclosure thresholds, and the FDD Item 19 KPIs (ADS, prime cost, drinks per labor hour) that separate operators who scale from operators who close.
