#revenue-recognition

Признаване на приходи

Принципи за признаване на приходи и счетоводни стандарти

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19 май 2026 г.11 минути четене

Pet Boarding, Daycare, and Grooming Bookkeeping: Run-Night Revenue, Add-On Allocation, and Gingr/PetExec Reconciliation

Pet boarding, daycare, and grooming operators run three businesses under one roof — services earned over time, retail earned at sale, and pass-throughs that are never revenue. This guide builds a chart of accounts that separates service lines, recognizes boarding revenue per run-night through a deferred-revenue liability, allocates add-ons to the service that produced them, and reconciles Gingr or PetExec daily summaries to the bank deposit by isolating processor fees, tips payable, deposits, and refunds.

Mike Thrift

bookkeepingsmall-businesschart-of-accounts

19 май 2026 г.15 минути четене

Recording Studio Bookkeeping: Session Pricing, Royalty Splits, and Section 179 on Pro Tools Rigs

How commercial recording studios should book session vs. project revenue under ASC 606, classify engineers and producers across W-2, 1099-NEC, and 1099-MISC Box 2, treat client retainers as liabilities, separate producer points from mechanical royalties, and decide between Section 179 and MACRS on studio gear.

Mike Thrift

bookkeepingcreative-industriesrevenue-recognition

19 май 2026 г.12 минути четене

Section 685 Qualified Funeral Trusts: Making the QFT Election, Form 1041-QFT, and Reconciling State Pre-Need Rules

How funeral homes, cemeteries, and memorial providers use the IRC Section 685 election on Form 1041-QFT to tax pre-need trust income at per-contract individual brackets — and how to reconcile state pre-need rules, deferred revenue, and restricted trust assets on the operator's books.

Mike Thrift

form-1041trusttax-compliance

19 май 2026 г.16 минути четене

Solar Installation Contractor Accounting: Customer Deposits, RECs, PPAs, and Passing Through the Section 48 ITC Without Triggering Recapture

A solar installer's bookkeeping playbook — customer deposits under ASC 606, REC inventory, PPA classification under ASC 842, the 50% basis reduction on the Section 48 ITC, Section 6418 transferability mechanics, and the five-year recapture clock that survives a sale of the business.

Mike Thrift

constructionbookkeepingtax-credits

19 май 2026 г.14 минути четене

Travel Agency Revenue Recognition: ASC 606 Principal vs. Agent, ARC Settlement, and 1099-NEC Guide

Two travel agencies can book the same $10,000 trip and report revenue ten times apart under ASC 606. A practical walkthrough of the principal-versus-agent control test, departure-date timing, ARC settlement flows, host agency commission splits, and 1099-NEC reporting thresholds.

Mike Thrift

revenue-recognitiontravelaccounting

18 май 2026 г.11 минути четене

Bookkeeping for Interior Designers: Retainers, Markup, and the Hidden Math That Keeps Your P&L Honest

Interior design firms run four revenue streams through one chart of accounts and end up paying tax on phantom profits. Treat retainers as a liability, run products through revenue and COGS together, book vendor cost as COGS (never list price), and reconcile every PO before close.

Mike Thrift

bookkeepingcreative-industriesrevenue-recognition

18 май 2026 г.8 минути четене

Отчитане на консигнация: Кой притежава стоките и кой осчетоводява продажбата

При консигнацията принципалът притежава стоките и отчита цялата продажба; консигнаторът осчетоводява само своята комисионна.

Mike Thrift

consignment-accountinginventoryrevenue-recognition

18 май 2026 г.12 минути четене

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.

Mike Thrift

saasmetricsrevenue-recognition

17 май 2026 г.12 минути четене

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.

Mike Thrift

saasrevenue-recognitionsoftware-capitalization

17 май 2026 г.11 минути четене

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.

Mike Thrift

constructionjob-costingrevenue-recognition

17 май 2026 г.10 минути четене

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.

Mike Thrift

revenue-recognitione-commerceaccounting

17 май 2026 г.11 минути четене

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.

Mike Thrift

business-acquisitionsmall-businessfinancial-reporting

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