The PACA Trust: How Produce Sellers Get Paid First When a Buyer Goes Bankrupt
Under 7 U.S.C. 499e(c), unpaid produce sellers are paid from a buyer's trust assets before other creditors — if terms stay ≤30 days and notice is timely.
Mike Thrift
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Podcast Studio Rental Bookkeeping: Price Your Hourly Rate From Real Costs
Price podcast studio rentals from fixed costs, Section 179 depreciation and 25–40% first-year utilization, not competitor rates — then book each revenue stream.
Pricing a Tiny Home Build So It Actually Makes Money: The True-COGS Playbook
Price a tiny home from true COGS: burdened labor at 1.35x wages plus overhead turns a $40,000 quote into a 4% job; a 40% margin needs about $58,000.
AI Close Agents Draft Your Month-End Books — How to Review and Sign Off Safely
Puzzle AI Close drafts reconciliations and schedules; one firm closes by business day 4. Your approval is now the control — use this 6-step sign-off checklist.
Real Estate Wholesaling in 2026: Assignment Fees, State Disclosure Laws, and Bookkeeping for Deals That Never Close in Your Name
Wholesale assignment fees are IRS ordinary income on Schedule C plus 15.3% SE tax, and 2026 state disclosure laws can void deals missing written notice.
Should You Report Your Tenants' Rent to the Credit Bureaus? A Landlord's Guide
73% of renters say credit reporting would make them pay on time. Compare landlord-led vs. tenant-paid services, costs, and FCRA consent rules.
Can You Sell a Business With an SBA Loan? Payoff, Short Sale, or Assumption
Yes — with lender approval. Pay off your SBA loan from sale proceeds, negotiate a short sale, or transfer it via buyer assumption.
Selling a Rental? How Your Suspended Passive Losses Finally Get Freed
Under IRS Section 469(g), a fully taxable sale of your entire rental to an unrelated buyer frees every suspended passive loss against wages and other income.
Showing Movies at Your Bar, Gym, or Waiting Room: What a License Costs
Playing a DVD or Netflix for customers is a public performance: fines run $750–$150,000 per film, while an MPLC umbrella license costs about $1,000 a year.
SIM-Swap Fraud Can Empty Your Business Bank Account in an Afternoon: Port-Out PINs, Authenticator Apps, and the Alerts That Catch a Takeover Early
A SIM swap hands your number to a criminal who resets passwords and wires out your balance — lock the carrier account, quit SMS codes, call back on wires.
Why Your Ski Shop's Book Value Isn't What Last Season's Rental Skis Are Worth
Rental skis lose value faster than 7-year MACRS assumes; keep a management schedule, and plan for IRS Section 1245 recapture on spring demo sales.
Skimming and Lapping, Explained: How Cash Goes Missing Before — and After — It Hits Your Books
Skimming steals cash before it is recorded; lapping hides it by misapplying later payments. A proof of cash and split duties catch both.