
Triple-Net Leases and CAM Charges: What You Actually Owe Beyond Base Rent
A triple-net lease adds property taxes, insurance, and CAM charges to base rent. Learn how pro rata shares, caps, and the annual true-up work before you sign.

A triple-net lease adds property taxes, insurance, and CAM charges to base rent. Learn how pro rata shares, caps, and the annual true-up work before you sign.

When an online seller charges no sales tax, you owe use tax to your state at your local rate. Here is how to self-accrue it each month.

Total debits must equal total credits before you close — the trial balance proves it, then feeds your balance sheet.

Reconcile bank accounts, receivables, payables, payroll, and inventory before December 31 — plus the W-9s, 1099s, and IRS deadlines that close with the year.

Manual invoice processing costs $9.84 on average versus $2.65 best-in-class — automate intake, matching, approvals and payments to capture the gap.

A 2/10 net 30 discount is a 36% annualized return — pay inside the window, hold the rest until due, and track DPO monthly.

Investors face the wash sale rule and a $3,000 loss cap; qualifying traders who elect Section 475(f) get ordinary treatment with neither.

Book allowance estimates monthly, write off dead invoices with a Bad Debt credit memo, and reinstate before logging recoveries, or the allowance never clears.

BNPL fees netted at the source understate revenue and break the IRS Form 1099-K tie-out — book gross sales with a refund liability instead.

A credit-line draw is a liability that raises your debt-to-equity ratio; equity cash lowers it. Weigh deductible interest against permanent dilution.

Capitalize application-development costs under ASC 350-40 and expense SaaS subscriptions; Section 174 tax rules diverge, so track both.

Divide operating cash flow by annual debt payments: above 1.2 your business comfortably carries its debt, below 1.0 operations alone cannot cover it.