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

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13 минути четене

Architecture Firm Bookkeeping: AIA B101 Phases, ASC 606 Revenue Recognition, and the KPIs That Predict Profitability

How independent architecture firms and design studios should handle AIA B101 phase billings, ASC 606 over-time revenue recognition, sub-consultant pass-throughs, W-2 vs 1099 classification, Section 179 depreciation, E&O insurance, multi-state nexus, and the Deltek Clarity KPIs (net multiplier ~3.0, utilization ~59%, overhead ~177%) that separate profitable studios from struggling ones.

Mike Thrift

architecturebookkeepingrevenue-recognition
12 минути четене

Independent Aquarium Maintenance and Reef Service Route Bookkeeping: Recurring Contracts, Coral Livestock Inventory, and Multi-Tank Route KPIs

A working bookkeeping playbook for aquarium maintenance and reef service routes — ASC 606 deferred revenue on prepaid contracts, section 263A livestock inventory with explicit mortality reserves, section 179 equipment elections, CITES and Lacey Act provenance, and the per-route KPIs (visits per technician-day, revenue per mile, tank-month revenue) that separate profitable routes from money-losers.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
13 минути четене

Inside the Numbers: A Bookkeeping Playbook for Hydroponic, Vertical Farm, and Microgreens Producers

A working playbook for indoor-agriculture bookkeeping — Schedule F vs. C, Section 263A UNICAP exemptions for short-cycle crops, ASC 606 across five sales channels, Section 179 and restored 100% bonus depreciation, FSMA Produce Safety Rule compliance, and the per-square-foot and per-tray KPIs that separate real businesses from expensive hobbies.

Mike Thrift

farmingschedule-fbookkeeping
13 минути четене

Cigar Bar and Hookah Lounge Bookkeeping: ASC 606 Lockers, Excise Stamps, and the 51% Tobacco Test

A 2026 bookkeeping playbook for cigar bars and hookah lounges — six-stream revenue separation, ASC 606 amortization of member lockers, tobacco excise stamp reconciliation, FDA PMTA vendor compliance, Section 179 and cost segregation on humidor and ventilation buildouts, Section 45B FICA tip credit on Form 8846, and the per-seat KPIs that separate 15% from 28% net margin operators.

Mike Thrift

bookkeepingrevenue-recognitionsection-179
13 минути четене

Ghost Kitchen and Virtual Restaurant Bookkeeping: How Multi-Brand Delivery-Only Operators Untangle DoorDash, Uber Eats, and Grubhub Revenue Under ASC 606

How multi-brand ghost kitchens record gross revenue under ASC 606, segregate marketplace-facilitated sales tax from DoorDash, Uber Eats, and Grubhub payouts, allocate shared kitchen costs across virtual brands, and compute contribution margin per brand and platform.

Mike Thrift

restaurantbookkeepingrevenue-recognition
16 минути четене

Custom Picture Framing Shop Bookkeeping: ASC 606 Deposits, WIP Inventory, Section 179 Equipment, and Unclaimed Frame Escheat

How custom frame shops should structure their books — ASC 606 revenue recognition at pickup rather than deposit, WIP inventory valuation under Section 471, Section 179 expensing for mat cutters and underpinners, state escheat reporting for unclaimed frames, and the per-square-foot KPIs (conservation glass attach rate, labor productivity, average ticket) that distinguish profitable shops.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
11 минути четене

Bookkeeping for Boxing Gyms, MMA Studios, and Martial Arts Dojos: ASC 606, Deferred Memberships, and Section 179

A practical bookkeeping playbook for boxing gyms, MMA academies, and martial arts dojos — covering ASC 606 recognition of memberships, belt tests, and fight camps; the 2024 DOL coach classification rule; Section 179 and cost segregation on build-outs; combat-sports liability; and the KPIs (LTV, churn, revenue per square foot) that decide whether a gym scales.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
13 минути четене

Artisan Cheese Maker and Farmstead Creamery Bookkeeping: How to Track Milk-to-Wheel Costs, Aging Cave WIP, and Yield KPIs Without Losing Your Margin

A practical accounting guide for farmstead creameries covering Section 263A inventory capitalization, aging cave WIP cost layers, FDA Pasteurized Milk Ordinance and 21 CFR 133 raw milk compliance, Section 179 equipment treatment, channel-specific revenue recognition under ASC 606, and the yield and cost-per-wheel KPIs that separate sustainable cheesemakers from hobbyists.

Mike Thrift

bookkeepinginventorymanufacturing
12 минути четене

Wine and Spirits Importer Bookkeeping: TTB Bonded Inventory, CBMA Refunds, Currency Hedging, and Depletion KPIs

How wine and spirits importers and beverage distributors build defensible books—segregating bonded vs. tax-paid inventory, accruing CBMA excise tax refunds under ASC 450, remeasuring foreign-currency payables under ASC 830, reconciling TTB Form 5000.24 to the general ledger, and tracking the cases-per-rep, depletion rate, and gross-profit-per-case KPIs the industry actually lives by.

Mike Thrift

bookkeepinginventorymulti-currency
14 минути четене

Window Cleaning and Pressure Washing Service Business Bookkeeping: Job Costing Soft Wash Chemicals, Capitalizing Water-Fed Poles, and Recognizing Recurring Contract Revenue Under ASC 606

How window cleaning and pressure washing operators job-cost sodium hypochlorite chemistry, capitalize reverse osmosis water-fed pole rigs under Section 179, recognize recurring maintenance contracts under ASC 606, and avoid 1099 misclassification under state ABC tests — with KPI benchmarks for revenue per truck and effective per-hour rate by service line.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
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