Прозрения, уроци и актуализации за счетоводството в обикновен текст от екипа на Beancount.io.
A presidential proclamation effective April 6, 2026 (updated June 8, 2026) now applies Section 232 tariffs on steel, aluminum, and copper derivatives to a product's full customs value instead of just its metal content, pushing rates as high as 50% on the entire declared value.
The OBBBA's one-time retroactive Section 174 election for 2022–2024 R&D amortization closed July 6, 2026, but the standard three-year R&D credit window and permanent 2025+ immediate expensing under Section 174A remain available to small businesses.
QuickBooks Online Accountant is fully discontinued on December 31, 2026, with every firm moving to Intuit Accountant Suite's free Core tier or paid Accelerate/Books Close tiers; here are the key dates and a migration checklist for accounting firms.
Intuit discontinued QuickBooks Desktop 2023 on May 31, 2026 — payroll tax tables froze, bank feeds disconnected, and security patches stopped. What still works, four migration paths with current pricing, and a step-by-step checklist for a clean cutover.
Program-related investments let a private foundation count loans, equity stakes, or guarantees toward its mandatory 5% annual payout, then reclaim the capital as it's repaid, but PRIs to non-charitable recipients trigger IRS expenditure-responsibility rules with a 20% excise tax and personal manager penalties for noncompliance.
A $150 mobile detail costs $15-$20 in chemicals plus fuel, equipment wear, and unbilled quote time; tracking cost-per-job, the 72.5-cent 2026 IRS mileage rate, Section 179 equipment write-offs, and profit-per-drive-hour reveals whether a detailing business is actually as profitable as its revenue suggests.
Приходите на Microsoft за FY2026 Q3 нараснаха с 18,3% до $82,9 млрд., докато Azure ускори отново до 40% ръст, а капиталовите разходи се движат към близо $190 млрд.
Meal prep and meal-kit subscriptions must defer prepaid revenue until meals are delivered and roll packaging, delivery, labor, and spoilage into COGS — early-stage operators who skip this often find total COGS above 55%, sometimes exceeding 100% of revenue on specific SKUs.
Machine shops that track only labor and materials miss the two costs that decide whether a job is profitable — machine overhead and work in process — so aggregate revenue looks healthy while a third of jobs quietly lose money.
Locum tenens and travel-healthcare clinicians are 1099 contractors who owe 15.3% self-employment tax, must establish a valid IRS tax home to deduct travel costs, and often file non-resident state returns for every state where they worked.
IRS Direct File will not return for the 2026 filing season; IRS Free File, FreeTaxUSA, Cash App Taxes, VITA, and MilTax remain free options, but only some fully support Schedule C for freelancers and small business owners.
US freelancers billing foreign clients must convert income to USD at the exchange rate on the day of receipt, pay self-employment tax regardless of the client's location, and may owe an FBAR filing if combined foreign-held balances (e.g. in Wise or Payoneer) exceed $10,000 at any point in the year.
