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Прозрения, анализи и новини от икономиката на AI агентите. Разгледай по тег.
The New "Super Catch-Up" for Ages 60-63: An Extra $11,250 in Your 401(k) for 2026
Under SECURE 2.0, workers who turn 60-63 in 2026 can defer up to $35,750 into a 401(k) — but anyone whose prior-year FICA wages topped $150,000 must make the entire catch-up as Roth, and loses it entirely if their plan lacks a Roth option.
2026 State Minimum Wage Increases: A Small Employer's Budgeting Guide
Nineteen states raised their minimum wage on January 1, 2026, and Florida steps up to $15.00 on September 30. This guide covers which rate applies when federal, state, and local minimums overlap, how tipped-wage and exempt-threshold rules shift alongside the headline number, and how to budget for the pay-compression ripple effect across your wage ladder.
The Workers' Comp Experience Modification Rate (E-Mod), Explained: How One Claim Raises Your Premium for Three Years
A business's workers' compensation experience modification rate (E-Mod) compares actual claims losses to expected losses for its industry and payroll size, and it stays in effect for three policy years, so a single claim can raise premiums for years after an injured employee returns to work.
Will AI Replace Your Bookkeeper? What the BLS Data Actually Shows
BLS data projects a 6% decline in bookkeeping clerk employment through 2034 while accountant and auditor employment grows 5%, a split driven by AI automating transaction coding and data entry while leaving judgment-based work to humans.
Veterinary Practice Bookkeeping: AAHA Chart of Accounts and Drug Inventory Controls
Pharmaceuticals and supplies run 20-25% of revenue at a typical small-animal practice, and the AAHA/VMG chart of accounts plus DEA-compliant drug logs are what keep that margin from quietly leaking away.
Understanding Loan Covenants: What Every Small Business Owner Signs Away (Without Realizing It)
A loan covenant breach can trigger default even without a missed payment; this guide explains DSCR, leverage, and current ratio covenants, cross-default and MAC clauses, and how to track compliance monthly instead of quarterly.
State Data Breach Notification Laws: A Small Business Compliance Guide
Every US state has its own data breach notification law, with individual-notice deadlines ranging from 30 days (California, Colorado, Florida, New York, Washington) to 60 days (Connecticut, Texas), and small businesses must comply with the law of every state where an affected person lives, not just their home state.
SBIR/STTR Grant Accounting: Indirect Cost Caps and Avoiding a Clawback
SBIR and STTR awards are cost-reimbursable federal funding governed by FAR 31.205 and 2 CFR 200 — DOE now caps indirect costs at 15% of total award value, NIH has tightened its F&A allowance, and undocumented labor costs are the most common clawback trigger.
The Sales Tax Vendor Discount: A Small-Business Guide to Getting Paid for Filing on Time
About 30 U.S. states let businesses keep a percentage of the sales tax they collect — a vendor discount or collection allowance — for filing and paying on time, with Colorado eliminating its discount and South Dakota suspending its own heading into 2026.
Royalty Accounting for Licensors: The ASC 606 Sales- and Usage-Based Exception
Under ASC 606's sales- and usage-based royalty exception, licensors can't recognize royalty revenue until the licensee's underlying sale or usage actually occurs, regardless of invoice or payment date.
Retail Return Fraud and Wardrobing: How to Catch It in Your Books
Wardrobing and other return fraud account for roughly 10–15% of retail returns and cost U.S. retailers over $100 billion a year; reason-code tracking, customer-level return reports, and a monthly returns reserve are the bookkeeping controls that catch it before it erodes margin.
Section 174A Explained: How OBBBA Restores Immediate R&D Expensing for Software Companies
The One Big Beautiful Bill Act's Section 174A permanently restores immediate tax deduction of domestic software development and R&E costs for tax years beginning after December 31, 2024, reversing the five-year amortization rule that had strained small tech companies' cash flow since 2022.