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

15 юли 2026 г.8 минути четене

Bitcoin Mining Bookkeeping: Why Every Mining Pool Payout Is Its Own Taxable Event

Under IRS Notice 2014-21, every mining pool payout is ordinary income at its fair market value on receipt — a daily-payout pool creates ~365 taxable events a year before you sell anything. This guide covers hobby vs. Schedule C classification, 15.3% self-employment tax, Section 179 vs. 100% bonus depreciation for ASICs, the 2026 per-wallet cost-basis rule, Form 1099-DA reconciliation, and the per-lot records mining books need to survive an audit.

Mike Thrift

bitcoincryptocurrency-taxesbookkeeping

15 юли 2026 г.8 минути четене

Счетоводство за бар-аркада: Защо бар-аркадите се провалят със стандартния модел на обикновен бар

Бар-аркадата управлява два бизнеса с противоположни структури на разходите — алкохол при 20–24% разход за напитки и игри с почти нулев пределен разход. Как да разделим сметкоплана, да осчетоводим продажбите на токени като отсрочени приходи с ASC 606 брейкидж, да осчетоводим машините като разход чрез член 179 или бонус амортизация, и да тестваме дали смесеният марж побеждава нетния марж от 10–15% на обикновен бар.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition

15 юли 2026 г.8 минути четене

Amazon DSP Bookkeeping: Tracking Chargebacks, Scorecard Bonuses, and True Driver Costs

Amazon DSP settlement statements bundle base route rates, per-package fees, scorecard bonuses, and 1-4% chargebacks into one net deposit, and owners who book that as a single revenue line miss chargeback creep and the 50-60% labor markup that separates a 2.5% margin from a 6%+ one.

Mike Thrift

amazonfranchise-bookkeepingsmall-business

15 юли 2026 г.9 минути четене

Why Every CPA Firm Needs a Written AI Policy Before the Next Staff Member Uses ChatGPT

73% of accounting firms now use AI tools but only 37% have any formal AI training, and staff pasting client data into consumer chatbots can trigger data breach notification duties under the AICPA's Confidential Client Information Rule — here is what a usable two-page AI policy for a small CPA firm actually covers.

Mike Thrift

cpaaicompliance

15 юли 2026 г.7 минути четене

AI Bookkeeping Software in 2026: What Docyt, Zeni, and Rillet Actually Automate (and Where They Still Fail)

AI bookkeeping platforms like Docyt ($499-$999/month), Zeni ($549-$799/month), and Rillet automate transaction categorization, reconciliation, and forecasting, but compounding rule errors and industry-specific judgment calls still require human review.

Mike Thrift

aibookkeepingaccounting-software

14 юли 2026 г.9 минути четене

SOC 2 Type II Audit Cost: A Small SaaS Company's Complete Budgeting Guide

A first-year SOC 2 Type II report for a 10–50 person SaaS company typically costs $25,000–$80,000 total, with the audit fee itself covering only about 40% of that — internal labor and readiness work make up the rest.

Mike Thrift

compliancesecuritystartup

14 юли 2026 г.8 минути четене

Sneaker and Trading Card Reselling Taxes: The 2026 Bookkeeping Guide

The 2026 IRS 1099-K threshold for platforms like eBay, StockX, and Whatnot is back to $20,000 and 200 transactions, but sneaker and trading card resellers still owe tax on profit below that line — here's how to nail cost basis, inventory tracking, and the hobby-vs-business test.

Mike Thrift

taxself-employment-taxinventory

14 юли 2026 г.9 минути четене

SBA MARC Loans Explained: FY2026 Fee Waivers for Manufacturers

The SBA has waived upfront fees on 7(a) and 504 loans for manufacturers through September 2026 and launched MARC, a revolving credit line up to $5 million for NAICS 31-33 businesses, after issuing its first $3.5 million in MARC loans to four manufacturers in December 2025.

Mike Thrift

sbaloanssmall-business

14 юли 2026 г.7 минути четене

Private School Bookkeeping: Deferred Tuition and Fund Accounting Explained

Private school tuition is an exchange transaction under ASC 606, not a donation, so tuition collected before the school year starts must be booked as deferred revenue and recognized ratably over 10 or 12 months, while donor-restricted gifts follow separate ASC 958 rules.

Mike Thrift

nonprofitrevenue-recognitionaccrual-accounting

14 юли 2026 г.8 минути четене

Medicare Routine Foot Care Rules: A Podiatry Bookkeeping Guide to Q7/Q8/Q9 Modifiers

Medicare excludes routine foot care under Section 1862(a)(13) unless a Q7, Q8, or Q9 modifier documents a qualifying systemic condition, and a missed modifier produces a flat claim denial that podiatry practices often never trace back to a root cause in their books.

Mike Thrift

healthcarebookkeepingaccounts-receivable

14 юли 2026 г.8 минути четене

Occupational Therapy Private Practice Bookkeeping: A 2026 Guide

A 2.5% CMS cut to OT evaluation codes, a $2,480 KX modifier threshold, and the 8-minute rule all shape 2026 revenue for occupational therapy private practices, and each one requires a specific change to how the books are kept.

Mike Thrift

healthcarebookkeepingcash-flow

14 юли 2026 г.9 минути четене

Nonprofit Merger Accounting: What ASC 958-805 Requires Before You Sign

Under ASC 958-805, a combination of two nonprofits must be classified as either a merger, which uses the carryover method with no fair-value remeasurement or goodwill, or an acquisition, which requires fair-value remeasurement and an immediate expense instead of capitalized goodwill for any excess consideration.

Mike Thrift

nonprofitmergers-and-acquisitionsbusiness-acquisition

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