Отчитане на консигнация: Кой притежава стоките и кой осчетоводява продажбата
При консигнацията принципалът притежава стоките и отчита цялата продажба; консигнаторът осчетоводява само своята комисионна.
#revenue-recognition
Признаване на приходи
Принципи за признаване на приходи и счетоводни стандарти
SaaS Revenue Metrics: Building the MRR Waterfall and Reading What It Says About Growth
A 2026 reference for SaaS founders on calculating MRR and ARR, decomposing the five-bucket recurring-revenue waterfall, interpreting NRR/GRR, and reconciling subscription metrics to GAAP revenue under ASC 606.
Capitalizing Sales Commissions: A SaaS Guide to ASC 340-40
ASC 340-40 requires companies to capitalize incremental commissions as a deferred asset and amortize them over the benefit period—often three to five years for SaaS, set by the renewal commensurate test rather than the contract term.
How to Read a Construction WIP Schedule: Percentage-of-Completion, Over- and Under-Billing
A construction WIP schedule recognizes revenue as work is performed using cost-to-cost percentage-of-completion, then exposes over- and under-billing on every job — the report banks and surety underwriters read before the income statement.
Gift Card Breakage: How to Account for Unredeemed Balances Under ASC 606
Gift card breakage is the value customers never redeem. Under ASC 606, the proportionate method recognizes breakage revenue alongside redemptions—but state escheatment laws can override your right to keep the money.
Quality of Earnings Reports: How Sellers Protect Their Price in a Business Sale
A Quality of Earnings report normalizes a company's earnings, reconciles them to cash, and tests every add-back. Sellers who commission their own QoE averaged a 7.4x EBITDA multiple versus 7.0x for those who did not.
Sales Returns and Allowances: Contra-Revenue Accounting Under ASC 606
Sales returns and allowances are contra-revenue, not expenses. This guide shows the journal entries, ASC 606 refund liability and right-of-return asset, and how to estimate returns at period-end so net sales and gross margin stay honest.
Sales Returns, Allowances, and Contra-Revenue Accounting: How to Record Refunds Without Inflating Your Gross Margin
A walkthrough of how to record sales returns, allowances, and discounts as contra-revenue accounts under ASC 606, including the refund liability journal entries, sales tax reversal, and the gross-margin effects most small businesses miss.
Section 451(c) Advance Payments: The One-Year Deferral Rule SaaS Founders Need to Understand
Section 451(c) lets accrual-method SaaS businesses defer advance payments — annual subscriptions, gift cards, prepaid services — by one tax year. Here is how the AFS deferral method interacts with ASC 606, how to elect it on Form 3115, and where the timing traps lurk.
The Construction WIP Schedule: Percentage-of-Completion Accounting Under ASC 606
How construction contractors use the work-in-progress schedule and ASC 606 percentage-of-completion accounting to surface overbillings, underbillings, profit fade, and the financial signals sureties and banks actually read.
Constructive Receipt and the December 31 Check: Why 'I Didn't Cash It' Won't Save You at Tax Time
A practical guide to the constructive receipt doctrine under Treasury Reg. 1.451-2 — what counts as income in the year you got the check, what doesn't, and which year-end deferral moves actually survive an audit.
The Three-Way Reconciliation: How Law Firms Keep Client Trust Money Separate and Stay Off the Disciplinary Docket
A three-way reconciliation ties the bank statement, the trust ledger, and the sum of every client sub-ledger into one agreeing number. This guide explains how it works, how to keep earned and unearned fees separate, and which bookkeeping mistakes quietly build into a bar disciplinary complaint.