#bookkeeping

Счетоводство

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20 юли 2026 г.

Extended Warranty Revenue Isn't Yours Yet: Why ASC 606 Says You Can't Book It at the Point of Sale

ASC 606 treats a separately priced extended warranty as a distinct performance obligation, so a $150 three-year service contract is booked as unearned revenue and recognized at $4.17 per month over 36 months — not as sale revenue on day one. This guide explains the assurance-type vs. service-type distinction, the three standalone-selling-price allocation methods for bundled pricing, and the journal entries small retailers need.

mike

revenue-recognitionaccountingsmall-business

20 юли 2026 г.

Fishing Charter Bookkeeping: Why Fuel and Bait Are COGS and Your USCG License Deserves Its Own Line Item

A well-run fishing charter nets roughly a 25% margin even when booked solid. This guide shows how to structure a charter's books — classify fuel, bait, and ice as cost of goods sold for per-trip margins, track the $1,300–$1,600 USCG six-pack license and its five-year renewal cycle, and accrue maintenance reserves per engine hour to survive the off-season.

mike

bookkeepingsmall-businesscost-of-goods-sold

20 юли 2026 г.

Your Commissioned Employees, State Minimum Wage, and a Federal Overtime Exemption: What DOL Opinion Letter FLSA2026-4 Actually Changes

DOL opinion letter FLSA2026-4 (January 2026) confirms the Section 7(i) overtime exemption for commissioned retail and service employees is measured against the federal minimum wage — a regular rate above $10.875/hour — not higher state rates, and clarifies that service charges count as commissions while tips generally don't.

mike

payrollcompliancesmall-business

20 юли 2026 г.

FMCSA Repeals CDL Conviction Self-Reporting: What the July 2026 Rollback Actually Changes for Small Trucking Fleets

FMCSA's June 2026 final rule, effective July 22, 2026, eliminates three redundant requirements — CDL holders self-reporting convictions, keeping a paper ELD manual in the cab, and auto-returning roadside inspection reports — citing ~25,000 unnecessary violations in 2024. Annual MVR checks, driver qualification files, and inspection-report retention remain fully in force, and state-level reporting statutes may still apply.

mike

truckingcompliancesmall-business

20 юли 2026 г.

The FTC's Caremark Settlement: What Cost-Plus Reimbursement Means for Independent Pharmacy Books

The FTC's July 2026 settlement with CVS Caremark requires a cost-plus reimbursement option, point-of-sale rebate pass-through, and delinked PBM fees. Here is how independent pharmacies should model the switch, track DIR clawbacks, and keep reimbursement data auditable.

mike

healthcareantitrustsmall-business

20 юли 2026 г.

Ghost Employee Fraud: How Fake Payroll Records Drain Small Businesses and the Controls That Catch Them

Ghost employee schemes cost U.S. businesses an estimated $400 billion a year and run a median of 18–30 months before detection. Learn the three common scheme patterns, the red flags already in your payroll data — duplicate bank accounts, unchanged withholding, missing I-9s — and the segregation-of-duties controls that stop them.

mike

payrollfraud-preventionfraud-detection

20 юли 2026 г.

Goatscaping Bookkeeping: How to Account for a Targeted Grazing Business

A working goat herd is livestock the IRS lets you treat as either inventory or depreciable business property — an election that's hard to reverse. How targeted grazing operators should handle herd cost basis, diversified revenue streams, equipment costs, and the May-to-September seasonal cash-flow cliff.

mike

bookkeepingsmall-businessseasonal-business

20 юли 2026 г.

Helicopter Sightseeing Tour Bookkeeping: Part 91 vs. Part 135, Insurance Costs, and the 2029 Fleet Deadline

How a sightseeing helicopter operator's books differ from other small businesses — Part 91.147 vs. Part 135 certificates drive $5–25M liability premiums, helicopters depreciate over 5 years under MACRS only if business use stays above 50%, weather cancellations complicate ASC 606 deferred revenue, and NYC's December 2029 Stage 3 noise ban turns non-compliant airframes into an asset-impairment problem today.

mike

bookkeepinginsurancedepreciation

20 юли 2026 г.

Insurance Premium Financing for Small Businesses: How It Works, What It Costs, and the Risks to Know

Insurance premium financing lets a small business spread an annual commercial premium into monthly installments at 4-14% simple interest — far below the 22-28% APR typical of business credit cards in 2026. This guide covers how the three-party loan works, standard fees and down payments, the power-of-attorney clause that lets the lender cancel your policy on default, and how to correctly book the prepaid asset and loan liability.

mike

insurancebusiness-insurancefinancing

20 юли 2026 г.

Junk Removal Bookkeeping: Why Per-Job Costing Beats Gross Margin Guesswork

A $350 junk removal job with a 60% gross margin often nets just $50–$100 after acquisition cost, truck payments, and overhead. Here's how per-job costing — tracking labor, fuel, and dump fees against each individual job — closes the gap between gross and net margin for hauling businesses.

mike

bookkeepingjob-costingsmall-business

20 юли 2026 г.

Medical Billing Company Bookkeeping: Why the Money in Your Bank Account Isn't Your Revenue

Medical billing companies are agents under ASC 606: revenue is the 4–8% fee on collections, not the gross payments passing through. How to book pass-through cash as a liability, build a chart of accounts around fee income, and track clean-claim rate, denial rate, and days in A/R as leading indicators.

mike

bookkeepinghealthcarerevenue-recognition

20 юли 2026 г.

Bookkeeping for Medical Billing Services: How Claim Denials Hit Your Own Cash Flow

Initial claim denial rates reached 11.8% in 2026, and billing services paid 4–10% of collections absorb every denial in their own books. A practical guide to recognizing fee revenue when claims actually pay, tracking denial rework as a separate cost, segregating client trust funds, and building a chart of accounts for a contingent-fee business.

mike

healthcarebookkeepingsmall-business

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