Бюджет за билярд зала: Часове на маса, такси за лига, марж на бара
Бюджет за билярд зала на един екран: приходи от часове на маса, такси за лига като отсрочен приход и марж на бара — с числен пример за вашия отчет за приходите и разходите.
Блог
Прозрения, уроци и актуализации за счетоводството в обикновен текст от екипа на Beancount.io.
Apple's Best March Quarter Ever: $111.2B Revenue, a New $100B Buyback, and Retained Earnings Turn Positive Again
Apple's Q2 FY2026 revenue reached $111.2 billion (+17% YoY) with expanding margins across every geographic segment, and a new $100 billion buyback authorization pushed retained earnings positive for the first time since fiscal 2021. Full income statement and balance sheet, FY2021-Q2 FY2026, in a public Beancount ledger.
Amazon FY2025 Earnings: A Record $77.7B Profit — and AWS Now Generates 57% of It
Amazon's FY2025: $716.9B net sales (+12.4%) and a record $77.7B net income (+31.1%) — but operating income grew only 16.6%, with a $15.2B non-operating equity gain accounting for $7.0B after tax. AWS grew 19.7% to $128.7B and produced 57% of company operating income on 18% of revenue, while PP&E jumped $104.4B in a single year. Modeled line by line in a public Beancount ledger.
Alphabet Q1 2026: Google Cloud Grows 63%, and a $37.7B Paper Gain Drives the EPS Beat
Alphabet's Q1 2026 revenue was $109.9B (+21.8% YoY) with Google Cloud accelerating to 63% growth and backlog above $460B, but the 82% jump in diluted EPS to $5.11 rests largely on a $37.7B other-income line — mostly unrealized marks on non-marketable equity securities. Backing out the $36.9B equity-securities gain leaves EPS near $2.76, roughly flat against last year's $2.81. Rebuilding the FY2022–Q1 2026 books in a public Beancount ledger shows exactly where the gain landed — non-marketable securities rose from $68.7B to $106.9B, not cash.
The AI Coverage Gap: Why Your Business Insurance May Not Cover Losses From the AI Tools You Already Use
Major carriers including Chubb, Travelers, and Berkshire Hathaway have added AI exclusion endorsements (ISO's CG 40 47 and CG 40 48) to general liability and E&O policies, with over 80% of exclusion requests approved by state regulators, leaving small businesses using chatbots and AI writing tools newly exposed to uncovered claims.
AI Receptionist vs. Human Front Desk: The Real 2026 Cost Comparison for Small Businesses
AI receptionist platforms cost $99–$299 a month versus $2,800–$4,500 for a fully-loaded human hire, but complex complaints, emotional calls, and HIPAA-covered patient information still require human judgment or a signed Business Associate Agreement — here's the real cost and capability comparison for 2026.
Virginia 2026 Employment Law Changes: A Small Business Guide
Virginia's 2026 employment law changes require salary ranges in job postings, extend Human Rights Act coverage to employers with five or more employees, void non-competes lacking a severance clause, and lower the RetirePath Virginia auto-IRA threshold to five employees, with penalties reaching $10,000 per violation.
Accounting for Vendor Rebates and Trade Spend Under ASC 606
Under ASC 606, cash rebates, slotting fees, and co-op advertising payments to a customer almost always reduce revenue rather than count as a marketing expense, unless the payment buys a distinct good or service at fair value.
Umbrella Insurance for Small Business Owners: What It Covers and What It Costs
Commercial umbrella coverage of $1-2 million typically costs under $50 a month for low-risk small businesses, yet most personal umbrella policies exclude business activity entirely, leaving freelancers and side-hustle owners exposed above their general liability limits.
SpaceX's First Public Earnings: Starlink's $11.4B Profit Machine Is Bankrolling a $6.4B AI Bet
SpaceX's IPO filing shows FY2025 revenue of $18.7B (+33%) and a $4.9B net loss — Starlink earned a $4.4B operating profit at a 38.8% margin while the AI segment (X and xAI) lost $6.4B on $3.2B of revenue and consumed $12.7B of capex. A bull-vs-bear analysis backed by an open double-entry Beancount ledger covering FY2023 through Q1 2026.
Small-Group Health Premiums Are Jumping 11% in 2026 — Here's How to Keep Coverage Without Blowing Your Budget
Small-group health insurance premiums are rising a median 11% in 2026, per Peterson-KFF analysis of 318 insurer rate filings, with 2–5 employee firms up 23% since 2022. What's driving it — GLP-1 drugs, a shrinking risk pool, 9% medical inflation — and seven concrete cost levers, from level-funded plans to ICHRAs.
Shoe Repair & Cobbler Shop Bookkeeping: Job Costing, Materials, and Tax Guide
U.S. shoe repair revenue is roughly $315.6 million and shrinking about 2% a year since 2020, yet job costing, split inventory tracking, and correct sales-tax treatment of repair labor are what let surviving cobbler shops price resoles profitably and diversify into leather goods and wholesale work.