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#cost-of-goods-sold

Себестойност на продадените стоки

Научете как да изчислявате и проследявате себестойността на продадените стоки за оценка на инвентара

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14 минути четене

Independent Boba and Bubble Tea Shop Bookkeeping: Drink-Level COGS, Loyalty Breakage, and the KPIs That Actually Predict Survival

A working accounting backbone for an independent boba shop — recipe-card COGS down to the tapioca pearl, ASC 606 deferred revenue for loyalty and gift cards, Section 179 treatment for pearl cookers and heat sealers, the Section 45B FICA tip credit on Form 8846, FDA calorie disclosure thresholds, and the FDD Item 19 KPIs (ADS, prime cost, drinks per labor hour) that separate operators who scale from operators who close.

Mike Thrift

bookkeepingsmall-businessrestaurant
12 минути четене

Independent Cinema and Drive-In Bookkeeping: Film Rental, Concession Margins, and ASC 606 Deferred Revenue

Independent theaters keep 10-50% of box office after the distributor split but 85-92% of every concession dollar. This guide covers film rental settlements, ASC 606 deferred revenue for gift cards and movie passes, concession COGS by category, breakage and state escheatment, and Section 179 expensing for digital projectors and recliner seating.

Mike Thrift

bookkeepingsmall-businesscreative-industries
11 минути четене

Independent Pizzeria Bookkeeping: Prime Cost, ASC 606 Delivery Revenue, FICA Tip Credit, and Section 179

Independent pizzerias survive only when prime cost — food plus labor — stays at or below 60% of sales. This guide covers booking DoorDash and Uber Eats revenue gross under ASC 606, claiming the FICA tip credit on Form 8846, capitalizing deck and conveyor ovens under Section 179, and building recipe cards that expose the gap between theoretical and actual food cost.

Mike Thrift

restaurantbookkeepingsmall-business
12 минути четене

Garden Center and Plant Nursery Bookkeeping: Live-Plant Inventory, Section 263A, and Seasonal Cash Flow

How retail garden centers and wholesale nurseries should value live-plant inventory, set mortality reserves by category, decide whether to elect out of Section 263A under the two-year preproductive rule, treat greenhouse heat and labor as direct COGS, and forecast cash through a spring-heavy revenue cycle.

Mike Thrift

bookkeepinginventorycost-of-goods-sold
15 минути четене

Pool Service Company Bookkeeping: Chemical COGS, Truck Depreciation, Licensing, and Seasonal Cash Flow

How residential and commercial pool service operators set up books that reveal true per-stop margin — separating recurring weekly routes from project work, tracking chemicals as variable COGS, allocating truck and Section 179 depreciation to routes, amortizing pesticide applicator licenses, and managing seasonal deferred revenue.

Mike Thrift

bookkeepingsmall-businessseasonal-business
12 минути четене

The Independent Used Car Dealer's Bookkeeping Playbook: Floorplan Notes, F&I Chargeback Reserves, Recon WIP, and the Buyers Guide That Costs $51,744 to Get Wrong

How independent used car dealers should book floorplan notes payable, capitalize reconditioning costs under IRC 263A, estimate F&I chargeback reserves under ASC 606, track BHPH notes receivable, and stay compliant with the FTC Buyers Guide rule and IRS Form 8300.

Mike Thrift

bookkeepinginventoryrevenue-recognition
18 минути четене

Auto Repair Shop Bookkeeping: Flat-Rate Hours, Parts Matrix, Comebacks, Warranty AR, and EPA Fees

Independent auto repair shops earn from labor, parts, sublet work, and environmental fees — each with different margins and bookkeeping rules. This guide builds a chart of accounts that separates flat-rate labor from clock hours, applies a tiered parts markup matrix targeting 55–58% gross profit, tracks comeback expense and warranty receivables aging, codes sublet work cleanly, and records EPA hazmat and shop supply fees as their own revenue and cost lines.

Mike Thrift

bookkeepingsmall-businesschart-of-accounts
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