Блог

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

4 юни 2026 г.14 минути четене

Bookkeeping for Independent Kayak and SUP Rental Operators: ASC 606 Deferred Revenue, Section 179, and the Four KPIs Liveries Steer By

A bookkeeping playbook for independent kayak, SUP, and tour liveries — ASC 606 deferred revenue for prepaid bookings and gift cards, Section 179 and restored 100 percent bonus depreciation for fleet, USCG and state livery overlays, gross-presentation accounting for FareHarbor, Peek Pro, and Xola fees, weather cancellation reserves, 1099 versus W-2 instructor classification under the 2024 DOL rule, and the four KPIs operators actually steer by.

Mike Thrift

bookkeepingseasonal-businessrevenue-recognition

4 юни 2026 г.12 минути четене

The Home Stager's Financial Playbook: How Solo Stagers and Boutique Firms Track Furniture Inventory, Recognize Project Revenue, and Stay Profitable in 2026

How home staging businesses track furniture inventory under MACRS, recognize install and rental revenue under ASC 606, navigate the W-2 vs 1099 ABC-test trap for staging crews, and watch the five KPIs that separate profitable stagers from those that scale into bankruptcy.

Mike Thrift

bookkeepingreal-estaterevenue-recognition

4 юни 2026 г.14 минути четене

Fractional and Outsourced CFO Practice Bookkeeping: A Complete Guide for Solo Operators and Multi-Partner Firms

How independent fractional and outsourced CFOs should structure their books — ASC 606 treatment for retainers and project work, 409A and 83(b) handling for advisor equity, the Section 199A SSTB phase-out at $201,750 single / $403,500 joint, and target utilization and realization benchmarks for a healthy practice.

Mike Thrift

bookkeepingaccountingconsulting

4 юни 2026 г.10 минути четене

Bookkeeping for Forensic Accountants: Engagement Letters, Daubert, ASC 606, and the KPIs of a Defensible Practice

How forensic accounting and litigation support practices should structure revenue recognition, engagement letters, conflict checks, and KPIs to stay defensible under Daubert, Rule 702, ASC 606, and AICPA SSFS 1.

Mike Thrift

bookkeepingfraud-detectionaudit

4 юни 2026 г.13 минути четене

Independent Esthetician and Skincare Suite Bookkeeping: ASC 606, FDA Classification, MSO/PC, Section 179, and Section 45B FICA Tip Credit Under OBBBA

How independent estheticians and multi-suite skincare studios should book seven distinct revenue streams under ASC 606, classify equipment against FDA cosmetic-versus-device rules, structure an MSO/PC for injectables, capitalize a $40,000 hydrafacial under restored 100% bonus depreciation, claim the newly expanded Section 45B FICA tip credit under the One Big Beautiful Bill Act, and track the four KPIs that decide a five-year lease renewal.

Mike Thrift

beautybookkeepingrevenue-recognition

4 юни 2026 г.11 минути четене

Dental Practice Bookkeeping: ASC 606, DSO Affiliation, and the KPIs That Reveal Profitability

How independent and DSO-affiliated dental practices should record production, PPO contractual write-offs, management fees, and operatory depreciation under ASC 606 — plus the KPIs (collection ratio, overhead %, hygiene production ratio) that separate a 60% overhead office from a 75% one.

Mike Thrift

healthcarebookkeepingrevenue-recognition

4 юни 2026 г.14 минути четене

Independent ATM Operator and Cash Kiosk Route Bookkeeping: FinCEN MSB, BSA/AML, Form 8300, and the KPIs That Matter

A 2026 guide to bookkeeping for independent ATM and Bitcoin kiosk route operators — covering FinCEN MSB registration, BSA/AML programs, Form 8300 thresholds, Section 179 depreciation, vault-float accounting, and the five per-machine KPIs that determine whether a route is actually profitable.

Mike Thrift

bookkeepingsmall-businesscompliance

4 юни 2026 г.12 минути четене

Hurricane Season Financial Continuity for Coastal Small Businesses

A pre-storm playbook for coastal small businesses — 60 to 90 day cash reserves, geotagged inventory documentation, business interruption policy review, pre-positioned SBA EIDL and Physical Disaster Loan paperwork, and how IRS Section 7508A and Section 165(i) prior-year casualty loss elections work in federally declared disaster zones.

Mike Thrift

small-businessdisaster-lossinsurance

4 юни 2026 г.10 минути четене

After the Click-to-Cancel Rule Fell: Subscription Compliance, Refund Reserves, and Chargeback Liability in 2026

The Eighth Circuit vacated the FTC's Click-to-Cancel rule in July 2025, but ROSCA, Section 5, and state auto-renewal laws still bind subscription operators—and refund reserves, chargeback liabilities, and contingency accruals still belong on the balance sheet.

Mike Thrift

compliancesaasrevenue-recognition

4 юни 2026 г.14 минути четене

FLSA Youth Employment Rules for 2026: A Small Business Guide to Hiring 14- to 17-Year-Olds This Summer

A practical 2026 walkthrough of FLSA youth employment rules for small employers — the four age tiers, the 17 Hazardous Occupations Orders, state work permits, the $4.25 subminimum wage, Section 3(m) tip rules for teens, and the civil penalty math after the 2024 inflation adjustments.

Mike Thrift

compliancepayrollsmall-business

4 юни 2026 г.12 минути четене

OBBBA SALT Cap and PTET: A Four-Year Window for Pass-Through Owners

OBBBA raises the federal SALT cap to $40,400 for 2026 with a 30-cent-per-dollar phase-out above $505,000 MAGI, then reverts to $10,000 in 2030. PTET elections in 36 states remain uncapped and still beat the cap for most high-income pass-through owners. State deadlines, bunching priorities, and the 2030 cliff explained.

Mike Thrift

tax-planningtax-deductionstax

4 юни 2026 г.14 минути четене

The EU AI Act Lands on U.S. SaaS Companies This August: A Practical Compliance Guide

A practical guide for U.S. SaaS founders, foundation model providers, and AI agent builders navigating the EU AI Act before the August 2, 2026 enforcement deadline — covering Article 22 representatives, Article 50 transparency disclosures, GPAI Code of Practice obligations, fine tiers up to 7% of global turnover, and procurement-questionnaire readiness.

Mike Thrift

aicompliancesaas

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