#cost-of-goods-sold

Себестойност на продадените стоки

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30 юли 2026 г.

Bait and Tackle Shop Bookkeeping: Live Bait Mortality, Dealer Licenses, and Pass-Through Sales

Bait and tackle shops run three revenue models through one register — perishable live bait, hard goods, and state fishing-license sales. Live bait mortality should be booked as shrinkage expense (tracked by species and supplier), bait-dealer licenses are recurring compliance costs tiered by sales volume in states like Wisconsin, and license sales are commission revenue (typically 4.75%–5%) with the state's share held as a liability, never income.

mike

bookkeepingsmall-businessinventory

30 юли 2026 г.

Pool Service Route Bookkeeping: Chemical COGS, Route Profitability, and the Seasonal Cash Flow Every Pool Company Owner Underbudgets

A pool route can look fully booked and still lose money on a third of its stops. Splitting chemical costs into their own COGS line, tracking loaded labor and per-mile drive costs, and building a seasonal cash reserve are what turn "busy" into a verifiably profitable pool service business.

mike

pool-serviceseasonal-businesssmall-business

29 юли 2026 г.

Billboard and Outdoor Advertising Bookkeeping: Yield, Volume, and Why Your Ground Lease Is COGS

A bookkeeping guide for small billboard and out-of-home (OOH) operators — why yield and volume must be tracked separately, why ground leases belong in COGS tagged by board, how static and digital faces differ on depreciation and revenue recognition, and the five KPIs worth reviewing, including 85%+ utilization targets and a ~2.5-year payback benchmark on new digital builds.

mike

bookkeepingsmall-businesscost-of-goods-sold

29 юли 2026 г.

EV Charging Station Bookkeeping: Demand Charges, Four Revenue Streams, and the Expired 30C Credit

How charge point operators should structure their books — splitting per-kWh energy COGS from demand charges (30–70% of many commercial utility bills), recognizing four distinct revenue streams correctly, and handling the Section 30C credit that expired for property placed in service after June 30, 2026.

mike

bookkeepingsmall-businesschart-of-accounts

29 юли 2026 г.

Horse Boarding Bookkeeping: Per-Horse Costs, Pass-Throughs, and the Hobby-Loss Rule

Full-service horse board runs $650–$1,600 a month nationally, yet a 30-horse barn's real costs can near $60,000 monthly — here's how to build a per-horse chart of accounts, handle vet and farrier pass-throughs, recognize board revenue correctly, and stay clear of the IRS hobby-loss rule.

mike

bookkeepingsmall-businesschart-of-accounts

29 юли 2026 г.

Print-on-Demand Bookkeeping: COGS, Royalties, and Sales Tax by Platform

Print-on-demand sellers run two different businesses — integration channels (Etsy + Printify) with real COGS, and marketplace channels (Redbubble, Amazon Merch) with none. This guide covers how to reconcile 1099-K gross figures, avoid double-counting platform fees, handle marketplace-facilitator sales tax, and structure a per-channel chart of accounts to track margins that range from 20% to 70%.

mike

bookkeepingcost-of-goods-soldsales-tax

29 юли 2026 г.

Where Did $90 Billion in Inventory Just Go? A Small Retailer's Guide to Booking Shrinkage Correctly

U.S. retailers lost $90–112 billion to inventory shrinkage in the latest reporting cycle, an average shrink rate near 1.6% of sales. This guide shows small retailers how to book shrink in a dedicated expense account instead of burying it in COGS — with the exact journal entries, cycle-counting schedules, materiality thresholds, and the process fixes behind the ~70% of shrink that isn't theft.

mike

inventorysmall-businessbookkeeping

28 юли 2026 г.

Amazon Is Ending Stickerless Commingled Inventory: What FBA Sellers Must Do Before March 31, 2026

Amazon ends stickerless commingled inventory on March 31, 2026. Resellers must apply FNSKU labels ($0.20–$0.50/unit) while Brand Registry owners get virtual tracking; unlabeled stock gets flagged defective. Here's the labeling deadline timeline, who pays what, and the lot-level costing and landed-cost accounting changes sellers need before the cutoff.

mike

amazone-commerceinventory

28 юли 2026 г.

Roller Skating Rink Bookkeeping: How to Account for Five Businesses Under One Roof

A roller rink runs admissions, skate rentals, birthday parties, concessions, and merchandise under one roof — and well-run rinks post 20–35% margins while others limp at 10% on the same traffic. This guide shows how to split the chart of accounts by revenue stream, hold party deposits as deferred-revenue liabilities until the event happens, capitalize the rental fleet, and track KPIs like revenue per visit and ancillary revenue share.

mike

bookkeepingsmall-businessrevenue-recognition

27 юли 2026 г.

Bookkeeping for Ammunition Reloading Supply Shops: Component Sales, FAET, and Lot-Level Inventory

A reloading supply shop that only sells bullets, brass, primers, and powder owes no federal ammunition excise tax — but loading and selling finished ammunition triggers an 11% FAET liability filed quarterly on TTB Form 5300.26. This guide covers the chart of accounts, lot-number FIFO inventory tracking, and hazmat freight costing that keep a component retailer or hybrid manufacturer compliant.

mike

bookkeepingsmall-businessinventory

27 юли 2026 г.

Bookkeeping for Antiquarian Booksellers: Why Rare Books Need Specific-Identification Inventory

Average-cost and FIFO inventory methods misstate margins when every item is unique. How antiquarian booksellers use specific-identification inventory — per-copy cost basis, proportional lot allocation, condition-driven write-downs, and provenance records — to keep accurate books on one-of-a-kind stock.

mike

bookkeepinginventorycollectibles

27 юли 2026 г.

Auto Salvage and Scrap Metal Bookkeeping: Costing Inventory That Splits Into Five Products

How auto salvage yards and scrap metal recyclers should structure inventory accounting when one purchased vehicle splits into parts, high-value scrap, and bulk ferrous metal sold at different times and prices.

mike

inventorycost-of-goods-soldsmall-business

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