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Mike Thrift

Marketing Manager

3174 postsView all authors
Canada GST/HST for Cross-Border Sellers: The CA$30,000 Worldwide Threshold
·mike

Canada GST/HST for Cross-Border Sellers: The CA$30,000 Worldwide Threshold

Canada's GST/HST small-supplier exemption is based on worldwide taxable sales, not Canadian-only revenue, so a US seller with zero Canadian sales can already owe registration once global sales pass CA$30,000 in a quarter or over four trailing quarters.

sales-tax
ecommerce
tax-compliance
Circle Q1 2026: $694M in Revenue, and Most of It Never Stays
·mike

Circle Q1 2026: $694M in Revenue, and Most of It Never Stays

Circle's Q1 2026 revenue was $694.1M (+20% YoY) with USDC in circulation at $77.0B, but $405.4M — 58.4% — went to distribution partners, leaving an RLDC margin of 41%. Reserve income is 94% of revenue, so the top line tracks short-term interest rates. Rebuilding Circle's books in a public Beancount ledger also shows FY2025 was a net-loss year (−$70M), driven by a one-time $503.4M IPO compensation charge in Q2.

financial-reporting
financial-analysis
beancount
How to Bookkeep a Classic Car Restoration Shop: Job Costing and WIP Accounting
·mike

How to Bookkeep a Classic Car Restoration Shop: Job Costing and WIP Accounting

A frame-off classic car restoration can run $20,000 to $200,000 in labor and parts against a finished car worth less than the invoice, so restoration shops need per-job cost centers, a Work-in-Progress asset account, and phase-based billing to stay solvent across builds that last one to two years.

job-costing
bookkeeping
small-business
Commercial Diving Company Bookkeeping: Saturation Gear Depreciation, Hazard Pay, and Job Costing
·mike

Commercial Diving Company Bookkeeping: Saturation Gear Depreciation, Hazard Pay, and Job Costing

Commercial diving companies that depreciate saturation systems on a flat calendar schedule, lump hazard pay and depth pay into a single wages line, or book topside support crew as overhead routinely misprice their bids — this guide covers usage-based depreciation for saturation gear, the diver pay stack, and job-costing topside labor specific to commercial dive operations.

bookkeeping
small-business
job-costing
Your Electricity Bill Isn't Wrong: Why Commercial Rates Keep Climbing and How to Budget for It
·mike

Your Electricity Bill Isn't Wrong: Why Commercial Rates Keep Climbing and How to Budget for It

Commercial electricity rates have risen more than 20% nationally since 2018, and demand charges — the single highest 15-minute power spike in a billing cycle — can account for 30-70% of a business's bill; separating the two in your chart of accounts and shopping contracts 60-90 days before renewal are the most effective ways to control the cost.

small-business
budgeting
cost-management
Commercial Property Management Accounting: Trust Accounting and CAM Reconciliation Explained
·mike

Commercial Property Management Accounting: Trust Accounting and CAM Reconciliation Explained

Commingling trust and operating funds is illegal in all 50 states with fines from $1,000 to $25,000 per violation, and CAM reconciliation errors can trigger tenant audits years later — here's how three-way reconciliation and a property-specific chart of accounts keep commercial books compliant.

property-management
real-estate
trust
Custom Guitar Luthier Shop Bookkeeping: Why Your Wood Rack Isn't Inventory and Your Deposits Aren't Revenue
·mike

Custom Guitar Luthier Shop Bookkeeping: Why Your Wood Rack Isn't Inventory and Your Deposits Aren't Revenue

Custom guitar luthiers should book customer deposits as a liability (deferred revenue) until delivery, track each tonewood set's acquisition cost and CITES paperwork individually rather than by replacement value, and use job-based WIP tracking to compare actual labor hours against a typical 40-80 hour build estimate.

bookkeeping
small-business
inventory
DAC7 Explained: What US Online Sellers With EU Customers Need to Know
·mike

DAC7 Explained: What US Online Sellers With EU Customers Need to Know

DAC7 requires platforms like Etsy, Airbnb, and Upwork to collect and report seller data to EU tax authorities whenever a US seller's activity touches an EU customer or property, with goods sellers exempt below 30 transactions and €2,000 per year.

tax
tax-compliance
international-tax
The DOL Fiduciary Rule Is Dead Again: What It Means for Your 401(k) in 2026
·mike

The DOL Fiduciary Rule Is Dead Again: What It Means for Your 401(k) in 2026

The DOL's 2024 Retirement Security Rule was formally vacated in March 2026, reverting fiduciary status for 401(k) rollover advice to the 1975 five-part test — here's what plan sponsors and savers should ask advisors now.

retirement
401k
retirement-planning
Drone Photography and Aerial Inspection Bookkeeping: Tracking FAA Costs, Equipment Depreciation, and Per-Flight Job Profit
·mike

Drone Photography and Aerial Inspection Bookkeeping: Tracking FAA Costs, Equipment Depreciation, and Per-Flight Job Profit

Commercial drone operators should separate FAA licensing costs, individually tracked aircraft depreciation, and per-job variable costs into distinct accounts, since a $200 real estate listing shoot and a $3,000 utility inspection job carry entirely different insurance, crew, and processing costs per flight hour.

drone-services
small-business
bookkeeping
Embedded AI in Accounting: Why Explainable AI and Real-Time Oversight Are Becoming Non-Negotiable
·mike

Embedded AI in Accounting: Why Explainable AI and Real-Time Oversight Are Becoming Non-Negotiable

Embedded AI now auto-categorizes transactions and flags anomalies in real time inside tools like QuickBooks and Xero, but industry estimates put manual bookkeeping error rates at 1-3% versus below 0.5% for well-monitored AI systems — the tradeoff is that AI errors compound systematically until a human catches the pattern, which is why explainable AI and real-time controller oversight are becoming standard practice.

ai
machine-learning
automation
State Employee Data Privacy Laws in 2026: A Small Business HR Records Guide
·mike

State Employee Data Privacy Laws in 2026: A Small Business HR Records Guide

As of January 1, 2026, twenty states have comprehensive data privacy laws, but coverage of employee HR records varies sharply — California extends full consumer rights to employees while Colorado and Virginia exempt employment records except for a new Colorado biometric-data carve-out effective July 1, 2025.

privacy
compliance
small-business
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