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Mike Thrift

Marketing Manager

3174 postsView all authors
RIA Bookkeeping for Fee-Only Financial Advisors: Reconciling AUM Fee Revenue With Your Custodian
·mike

RIA Bookkeeping for Fee-Only Financial Advisors: Reconciling AUM Fee Revenue With Your Custodian

Fee-only RIAs that bill AUM fees in advance must track accrued, billed, and collected revenue as three distinct events, since SEC Rule 206(4)-2 treats direct fee deduction from custodian accounts as a form of custody requiring itemized invoices and five-year recordkeeping under Rule 204-2.

financial-services
revenue-recognition
reconciliation
Robinhood Q1 2026 Earnings: Prediction Markets Just Overtook Crypto — and the Stock Got Punished Anyway
·mike

Robinhood Q1 2026 Earnings: Prediction Markets Just Overtook Crypto — and the Stock Got Punished Anyway

Robinhood's Q1 2026 revenue grew 15% to $1.07 billion and missed consensus, as a 47% collapse in crypto revenue was nearly offset by 320% growth in event-contracts (prediction market) revenue, which overtook crypto as a transaction-revenue line for the first time.

financial-reporting
financial-management
beancount
SBA's Made in America Loan Guarantee: A Manufacturer's Financing Guide
·mike

SBA's Made in America Loan Guarantee: A Manufacturer's Financing Guide

The SBA's Made in America enhancement raises the 7(a) International Trade Loan guarantee to 90% on loans up to $5 million for manufacturers and waives guarantee fees through fiscal year 2026, cutting a lender's unguaranteed exposure on a $3 million loan from roughly $750,000 to $300,000.

sba
loans
small-business
Scuba Dive Shop Bookkeeping: Why Certification Training, Not Gear Sales, Keeps the Doors Open
·mike

Scuba Dive Shop Bookkeeping: Why Certification Training, Not Gear Sales, Keeps the Doors Open

Dive shops that book prepaid certification fees as revenue on receipt, lump training and retail into one sales account, or depreciate rental gear like retail inventory routinely understate their true profitability — this guide covers deferred revenue for course fees, tank-testing cost tracking, and instructor pay classification specific to dive centers.

dive-shop
bookkeeping
small-business
Short-Term Rental Trust Accounting: The Booking-Fee Rules That Can Cost a Property Manager Their License
·mike

Short-Term Rental Trust Accounting: The Booking-Fee Rules That Can Cost a Property Manager Their License

Property managers who commingle short-term rental trust funds with operating cash face fines from $1,000 to $25,000 per violation and, in states like California, license suspension once commingled amounts exceed $10,000.

real-estate
property-management
trust
Short-Term Rental Registration in 2026: What Airbnb and Vrbo Hosts Must Do to Stay Compliant
·mike

Short-Term Rental Registration in 2026: What Airbnb and Vrbo Hosts Must Do to Stay Compliant

City ordinances now require Airbnb and Vrbo hosts to register short-term rentals, display license numbers, and remit occupancy tax, with per-day fines reaching $2,000 in cities like Los Angeles and $484 in San Francisco for lapsed certificates.

airbnb
property-management
compliance
Structural Engineering Firm Bookkeeping: PoC Revenue, WIP, and E&O Tail Coverage
·mike

Structural Engineering Firm Bookkeeping: PoC Revenue, WIP, and E&O Tail Coverage

Structural engineering firms should recognize revenue by design-phase completion under GAAP percentage-of-completion (schematic 15–20%, design development 25–30%, construction documents 35–40%, construction administration 10–15%), track unbilled work-in-process separately from AR, and reserve for claims-made E&O tail coverage that can run 100–300% of an annual premium.

accounting
consulting
financial-management
Tesla Q1 2026: Margins Hit a 5-Quarter High While Deliveries Keep Falling — and a New $25B+ Capex Guide Rattled the Stock
·mike

Tesla Q1 2026: Margins Hit a 5-Quarter High While Deliveries Keep Falling — and a New $25B+ Capex Guide Rattled the Stock

Tesla's Q1 2026 revenue reached $22.4 billion (+16% YoY) with automotive gross margin hitting a 5-quarter high of 19.2% ex-regulatory-credits, but a capex guidance raise to over $25 billion and a $2.0 billion SpaceX equity stake sent the stock down 3.56% despite the earnings beat. Full income statement and balance sheet, FY2021-Q1 2026, in a public Beancount ledger.

financial-reporting
financial-analysis
financial-statements
Translation and Medical Transcription Bookkeeping: Per-Word Billing, 1099 Risk, and HIPAA Recordkeeping
·mike

Translation and Medical Transcription Bookkeeping: Per-Word Billing, 1099 Risk, and HIPAA Recordkeeping

How translation agencies and medical transcription services can cost freelance linguist payables against per-word client billing, avoid 1099 vs. W-2 misclassification risk, and meet HIPAA business associate recordkeeping requirements.

bookkeeping
freelance
independent-contractor
Making Tax Digital for Income Tax: What UK Sole Traders and Landlords Must Do Before April 2026
·mike

Making Tax Digital for Income Tax: What UK Sole Traders and Landlords Must Do Before April 2026

Starting April 2026, UK sole traders and landlords with combined gross income over £50,000 must file quarterly digital updates to HMRC instead of one annual Self Assessment return, with penalty-free late filing only in the first year.

tax
tax-compliance
tax-filing
Reupholstery Shop Bookkeeping: Bench-Time Costing and the Overhead Trap
·mike

Reupholstery Shop Bookkeeping: Bench-Time Costing and the Overhead Trap

A wingback chair takes 7-8 yards of fabric and a sofa 15-22, but shops that price by materials plus a flat labor guess routinely underbill by 20-30% because the fully burdened labor rate and per-job overhead never get calculated — only the fabric receipt does.

bookkeeping
small-business
cost-of-goods-sold
Virtual Medical Scribe Agency Bookkeeping: Billing, Provider Shifts, and the BAA You Can't Invoice Without
·mike

Virtual Medical Scribe Agency Bookkeeping: Billing, Provider Shifts, and the BAA You Can't Invoice Without

A virtual medical scribe agency needs a signed Business Associate Agreement before billing a single shift, and its pricing model — hourly, monthly subscription, or per-encounter — determines when revenue should be recognized and how the chart of accounts should be structured.

healthcare
compliance
bookkeeping
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