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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

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
11 минути четене

The Full-Time Creator's Bookkeeping Playbook: Twitch's Two 1099s, ASC 606 Sponsorships, and Section 179 Gear

A practical bookkeeping guide for full-time Twitch streamers and YouTubers — how Twitch splits payouts across 1099-MISC Box 2 and 1099-NEC, when to recognize sponsorship revenue under ASC 606, when to choose Section 179 over 100% bonus depreciation on a $20,000 studio buildout, how to defend a home office deduction under Section 280A, and the ARPS, eCPM, and cost-per-hour KPIs that separate a hobby channel from a viable creator business.

Mike Thrift

creative-industriesself-employment-taxbookkeeping
13 минути четене

Specialty Coffee Roaster Bookkeeping: Green Coffee Lot Costing, ASC 606 Subscriptions, and SCA Benchmarks

Specialty coffee roasters lose 13-20% of green weight to roasting plus 1-2.5% to bag overfill, and most under-cost roasted inventory as a result. This guide covers lot-level standard costing, ASC 606 subscription deferred revenue, Section 263A producer capitalization, and Section 179 expensing on drum roasters, with SCA benchmarks for gross margin, DTC churn, and inventory turns.

Mike Thrift

bookkeepinginventoryrevenue-recognition
14 минути четене

Stacking the Self-Employed Health Insurance Deduction with the Premium Tax Credit, HSA, and Augusta Rule: A 2026 Owner Compensation Playbook

A field guide to coordinating the Section 162(l) self-employed health insurance deduction with the Premium Tax Credit's circular calculation, HSA contributions, and the Augusta Rule (Section 280A(g)) — including Form 7206 mechanics, S-corp W-2 Box 1 reporting under IRS Notice 2008-1, Medicare Part B and D deductibility, and 2026 contribution limits.

Mike Thrift

tax-planningtax-deductionshealth-insurance
11 минути четене

Section 1202 QSBS Exclusion: A Founder's Guide to $15 Million in Tax-Free Gains

Section 1202 lets founders, early employees, and angel investors exclude up to $15 million of capital gains from federal tax. This guide covers the OBBBA changes, the five eligibility gates, the new 3/4/5-year tiered holding period, Section 1045 rollovers, and stacking strategies that multiply the per-issuer cap across family members and non-grantor trusts.

Mike Thrift

tax-planningcapital-gainsstartup
13 минути четене

Salon Suite and Booth Rental Bookkeeping: A Practical Guide for Suite Operators and Independent Stylists

How salon-suite operators and booth-renting stylists should separate ASC 842 lease revenue from ASC 606 service revenue, capitalize the build-out under QIP and Section 179, navigate the DOL 2024 worker-classification rule and state ABC tests, and track the few KPIs — suite occupancy, RevPRSF, average tenure — that actually predict location survival.

Mike Thrift

bookkeepingreal-estateleases
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