#entrepreneurship
Финансови насоки и счетоводни съвети за предприемачи и стартъпи
A recirculating wind tunnel costs $7-10 million to build, and running one full-speed at 230 km/h can draw over 570 kW, making electricity, not rent or payroll, the largest line item on most indoor skydiving facilities' income statements.
2026 data from 600+ Acquire.com listings shows bootstrapped SaaS selling at roughly 2.6x TTM revenue and 10.7x profit — a 30–50% discount to public comps. Here's how NRR, CAC payback, customer concentration, and reconciled books move your multiple, and the diligence documents buyers actually request.
Brazil's MEI revenue cap of R$81,000 a year has been frozen since 2018. A bill sent to Congress in June 2026 would raise it to R$110,000 in 2027 and R$140,000 in 2028, and let microentrepreneurs hire two employees instead of one — a case study in how frozen tax thresholds quietly penalize small business growth.
Business valuation in divorce hinges on separating enterprise goodwill from personal goodwill and active from passive appreciation, using ASA/ABV/CVA-credentialed methods like income, market, and asset approaches.
Prepaid lessons are deferred revenue — track per student, pass the exclusive-use test for the home studio, expense instruments via Section 179/bonus, log mileage contemporaneously, and keep W-9s for the 1099-NEC threshold.
Building business credit from zero follows a fixed sequence — form an LLC, get an EIN, obtain a D-U-N-S number, open vendor accounts that report to bureaus, then add a business credit card — with PAYDEX and FICO SBSS scores following naturally from on-time payment history.
The EB-5 investor visa requires an $800,000 investment in a Targeted Employment Area (or $1,050,000 standard) plus 10 created jobs, and petitions filed by September 30, 2026 lock in today's thresholds before the EB-5 Reform and Integrity Act's grandfathering provision sunsets.
Ecuador's SRI automatically recategorized roughly 70,000 RIMPE taxpayers on July 1, 2026 — about 14,000 moved from Negocio Popular to Emprendedor and 56,000 were pushed into the General Tax Regime — here's how to check your new bracket and what changes.
Franchisees must capitalize the initial franchise fee as a Section 197 intangible asset and amortize it straight-line over 15 years (180 months), calculate royalties against the FDD's exact gross sales definition, and record advertising fund contributions as a pass-through liability rather than a discretionary marketing expense.
A standard homeowners policy caps business-property coverage around $1,500 and excludes business liability entirely, which is why most home-based businesses need a Business Owner's Policy (avg. $35/month) or a professional liability add-on.
Prepaid lessons are deferred revenue — track per student, accrue fleet and brake reserves per hour, classify instructors on control not preference, and run on revenue per vehicle hour.
The FTC formally withdrew its nationwide noncompete ban from the Code of Federal Regulations on February 12, 2026, and pivoted to case-by-case Section 5 enforcement — its April 2026 order against Rollins, Inc. covered more than 18,000 employees — while state law, from outright bans in California and Minnesota to salary thresholds in Washington and Colorado, remains the primary source of risk for small employers.
