Счетоводство за аукционна къща: Премия, Ескроу, Приходи от агент
Как изглеждат счетоводните книги на аукционна къща: премия на купувача и комисиона на консигнанта като приходи, постъпления от чука в доверителна сметка — с работен пример.
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Прозрения, уроци и актуализации за счетоводството в обикновен текст от екипа на Beancount.io.
Счетоводство за антиквариати и търговски центрове на консигнация: ASC 606, инвентар на пазача и капанът на раздел 1221
Антиквариатите се сблъскват с поартикулни данъчни класификации, въпроси за приходите при принципал-срещу-агент и задължения за данък върху продажбите като пазарен посредник, които готовите системи за търговия на дребно обработват неправилно. Това ръководство обяснява как да осчетоводите директни покупки, консигнации и продажби в центрове с множество търговци по ASC 606, капана за капиталова печалба по раздел 1221 и ставката от 28 процента за колекционерски предмети.
Acupuncture and Traditional Chinese Medicine Clinic Bookkeeping: A Practical Guide for Licensed Practitioners
A working guide for acupuncture and TCM clinics covering ASC 606 across cash-pay, commercial insurance, and Medicare; prepaid package deferred revenue and breakage; herbal pharmacy COGS under FDA dietary supplement rules; Section 179 for treatment tables and electroacupuncture units; and the KPIs lenders and benchmarking services actually track.
Tow Truck and Vehicle Recovery Service Bookkeeping: A Practical Guide for Independent Operators
How independent tow operators should segment revenue across cash calls, motor clubs, police rotation, and heavy recovery — plus accruing impound storage daily, handling mechanic's lien sales, applying Section 179 to wreckers, and reserving for on-hook claims.
Solo 401(k) vs SEP-IRA in 2026: Contribution Limits, Super Catch-Up, and Mega-Backdoor Roth for the Self-Employed
Compare the 2026 Solo 401(k) and SEP-IRA limits side by side — when each plan wins, how the SECURE 2.0 super catch-up adds $11,250 for ages 60–63, the mega-backdoor Roth strategy for after-tax conversions, the 20% versus 25% Schedule C calculation, and the Form 5500-EZ filing required once plan assets cross $250,000.
Septic Tank Pumping and Onsite Wastewater Bookkeeping: Per-Pump Revenue, Tipping Fees, Vacuum Trucks, and Drain-Field Warranty Reserves
A practical accounting framework for septic and onsite wastewater operators — splitting residential pumping, grease, portable toilet, inspection, and repair revenue; reconciling disposal manifests; expensing vacuum trucks under Section 179; and reserving for drain-field warranty claims.
The R&D Tax Credit in 2026: How OBBBA Restored Section 174 Expensing, the Section 41 Four-Part Test, and the $500,000 Payroll Tax Offset for Qualified Small Businesses
OBBBA restored immediate Section 174 domestic R&E expensing in 2026 and gives small businesses until July 6, 2026 to amend 2022–2024 returns. A practical guide to the Section 41 four-part test, the 14% Alternative Simplified Credit, the Section 280C reduced-credit election, and the $500,000 payroll tax offset for qualified small businesses.
The Section 199A QBI Deduction in 2026: A Permanent 20% Tax Break for Pass-Through Business Owners
OBBBA made the Section 199A pass-through deduction permanent and widened the 2026 phase-in to $201,750 single / $403,500 MFJ. Here is how the 20% QBI deduction, the W-2 wages and UBIA caps, the SSTB phase-out, the new $400 minimum, and Form 8995-A aggregation actually work for S-corps, LLCs, and partnerships.
Section 1402(a)(13) After Soroban: The Limited Partner SE Tax Exemption in 2026
Since the Tax Court's 2023 Soroban decision, a state-law limited partner label no longer shields distributive share from 15.3% self-employment tax. This guide walks through the functional test under Section 1402(a)(13), the Renkemeyer line of cases, the 2024 proposed regulations, and the planning moves that still hold up for fund managers, LLC members, and operating partners in 2026.
Section 1361 S-Corporation Eligibility: The Hidden Rules That Can Quietly Terminate Your Election
Section 1361 sets five eligibility rules for S-corporations—domestic incorporation, 100-shareholder cap, eligible shareholders, one class of stock, and entity type. Routine business decisions like uneven distributions or a relocated shareholder can terminate the election; Section 1362(f) offers PLR-based relief that costs $30,000+ in user fees.
Private RV Park and Campground Bookkeeping: Revenue Recognition, Cost Segregation, and Per-Site KPIs
How private RV park and campground operators should separate nightly, monthly, and seasonal site revenue under ASC 606, handle submetered utility pass-through, capture 15-year land improvements through cost segregation, and reconcile the per-site KPIs that lenders and buyers actually read.
Personal Chef Business Bookkeeping: The Schedule C Playbook for Solo Culinary Pros
A 2026 bookkeeping guide for personal and private chefs covering ASC 606 principal-vs-agent grocery treatment, the 72.5¢ standard mileage rate, Section 179 equipment, cottage food law constraints, and quarterly estimated tax safe harbors for Schedule C filers.