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Прозрения, уроци и актуализации за счетоводството в обикновен текст от екипа на Beancount.io.

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9 минути четене

FASB Settles How to Account for Factored Receivables Billed Before the Work Is Done: ASU 2025-12 Issue 20 and ASC 860

FASB's ASU 2025-12 (Issue 20) clarifies that receivables recognized before performance is complete — annual SaaS billed upfront, retainers, construction progress billings — fall under ASC 860's transfer rules when sold or factored, not ASC 470 debt guidance by default. The fix takes effect for annual periods beginning after December 15, 2026, with issue-by-issue early adoption, and sale treatment still requires passing the true-sale test.

Mike Thrift

accountingfinancial-reportingrevenue-recognition
7 минути четене

Do Quarterly Bonuses Require Overtime Recalculation? DOL Opinion Letter FLSA2026-6 Explains the Exception

DOL Opinion Letter FLSA2026-6 (May 28, 2026) confirms that a quarterly bonus paid as a fixed percentage of total earnings — straight-time plus overtime — satisfies FLSA overtime requirements under 29 CFR § 778.210 with no workweek-by-workweek recalculation. Here are the four conditions the exception depends on and a compliance checklist for small businesses.

Mike Thrift

payrollcompliancesmall-business
10 минути четене

DOL Opinion Letter FLSA2026-3: Why Mandatory Roll Call Counts as Hours Worked — and How Section 7(b) Changes the Overtime Math

In January 2026, the DOL's Wage and Hour Division ruled in Opinion Letter FLSA2026-3 that a mandatory 15-minute pre-shift roll call under a collective bargaining agreement is compensable hours worked — but a properly structured FLSA Section 7(b)(1) or 7(b)(2) exemption can absorb that time at straight-time pay instead of an overtime premium. Here's how the thresholds work and what the math looks like for a 20-person dispatch center.

Mike Thrift

payrollcomplianceemployee-hours
8 минути четене

Can You Reclassify an Exempt Professional as Non-Exempt? DOL Opinion Letter FLSA2026-1 Says Yes

DOL Opinion Letter FLSA2026-1 (January 5, 2026) confirms employers may voluntarily classify an overtime-exempt learned professional as non-exempt, because non-exempt status is the FLSA default. Here's what the letter says, the three-prong exemption test under 29 CFR § 541.301, and a practical reclassification checklist for small businesses.

Mike Thrift

payrollcompliancesmall-business
8 минути четене

Depreciation Recapture Explained: The Tax Bill Waiting When You Sell Depreciated Equipment or Real Estate

Depreciation recapture taxes the deductions you already took when you sell a business asset at a gain — Section 1245 equipment gains are recaptured as ordinary income at rates up to 37%, while Section 1250 real estate depreciation is capped at 25%. With 100% bonus depreciation restored and the Section 179 limit at $2,560,000 for 2026, a fully expensed asset has a $0 basis from day one, so nearly the entire sale price becomes taxable. Here's how the rules split, a worked example, and five strategies owners use to manage the bill.

Mike Thrift

depreciationfixed-assetstax-planning
9 минути четене

AI Training Is Fair Use, But Piracy Isn't: What Two Landmark Copyright Rulings Mean for Your Business

Bartz v. Anthropic ended in a $1.5 billion settlement — roughly $3,000 per pirated book — while holding that AI training on lawfully acquired books is fair use; Thomson Reuters v. Ross Intelligence went the other way. Here's what both rulings mean for small businesses using AI tools, plus a contract due-diligence checklist.

Mike Thrift

ailegalsmall-business
9 минути четене

How to Book a Workers' Comp Dividend Check (and Why a Retro-Rating Plan Can Also Send You a Bill)

Workers' comp dividend checks and retro-rating adjustments arrive 6–30 months after a policy expires. Dividends are discretionary — book them as a reduction of insurance expense when declared, never accrued in advance. Retro adjustments are contractual — accrue the estimated premium as a liability in the period the losses occurred, then true up at each 6-, 18-, and 30-month adjustment.

Mike Thrift

insurancesmall-businessbookkeeping
7 минути четене

Visa Just Cut Your Chargeback Tolerance by a Third: What the 1.5% VAMP Threshold Means for Small Merchants

On April 1, 2026, Visa's VAMP program cut the merchant fraud-and-dispute threshold from 2.2% to 1.5% in the US, Canada, EU, and Asia-Pacific. Here's how the (TC40 + TC15) ÷ settled transactions ratio works, the 1,500-event monthly floor, the $8-per-transaction penalty, and six concrete steps to stay under the line.

Mike Thrift

chargebackspaymentsfraud-prevention
8 минути четене

Tire Retreading Bookkeeping: Why the Casing on Your Shelf Is Worth More Than the Rubber You Just Cured

How tire retreaders should book casing custody, core credits, and warranty adjustments — customer-owned casings stay off your inventory, core credits are an inventory purchase rather than an expense, and prorated warranty claims justify a monthly accrued reserve. Includes example beancount entries and a minimal chart of accounts.

Mike Thrift

bookkeepingsmall-businessinventory
9 минути четене

The Rule of 72: The Mental-Math Shortcut Every Business Owner Should Use Before Investing Retained Earnings

Divide 72 by an annual rate and you get the approximate years for money to double: $50,000 at 9% doubles in 8 years, while a 24% credit card balance doubles what you owe in 3. How business owners can use the Rule of 72 to compare investments, price debt, and gauge inflation's drag on idle cash.

Mike Thrift

small-businessfinancial-literacyfinancial-planning
7 минути четене

Как се облагат препродажбите на спортни карти и колекционерски предмети: Данъчната ставка от 28%, данъчната основа и трите категории на IRS

Спортните карти се облагат като колекционерски предмети с до 28% дългосрочен данък върху капиталовите печалби, по-висок от този върху акции.

Mike Thrift

taxcapital-gainstax-compliance
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