Mike Thrift
Marketing Manager
Spain's B2B E-Invoicing Rule: A Payment-Status and Receivables Checklist for Businesses
Spain's B2B e-invoicing framework gives businesses with prior-year turnover above €8 million 12 months from the implementing ministerial order — and everyone else 24 months — to issue structured EN 16931 invoices and report acceptance and effective payment within four qualifying days. This checklist covers which deadline applies, how "paid" is defined, and how to build a receivables workflow that meets the window.
Starbucks Q3 FY2026 Earnings: 7.9% Comp Growth Behind a Revenue Decline
Starbucks reported $9.32B of Q3 FY2026 revenue, down 1.4%, while global comparable-store sales rose 7.9% and net earnings nearly doubled to $1.05B. Moving China retail into a licensed joint venture removed roughly $780M of consolidated revenue, and a $536.3M divestiture gain accounted for more than the entire year-over-year increase in net income — the full income statement and balance sheet reconciled in a public Beancount ledger.
Reverse Factoring Without the Fog: How to Track Supplier Finance, Payables, and Cash Flow
Reverse factoring lets a supplier collect early from a finance provider while you still pay the full invoice at maturity. FASB ASU 2022-04 requires buyers to disclose key program terms, confirmed obligations outstanding, and an annual rollforward. Here is the data model, monthly reconciliation, and cash-flow analysis that keep those numbers defensible.
Uber Q2 2026 Earnings: 24% Gross Bookings Growth and a $1.6 Billion Profit Swing
Uber processed $58.0B of gross bookings in Q2 2026, up 24%, while revenue grew 12% to $14.19B and operating income grew 30% to $1.89B. Net income rose 77% to $2.39B, but a $1.61B gain on debt and equity securities supplied more than half of pre-tax profit, and a UK shift to an agent model cut reported revenue by roughly $1.1B — the full income statement and balance sheet reconciled in a public Beancount ledger.
The USPTO's 2026 Fee Schedule: A Small Business Budgeting Guide for Trademarks and Patents
The USPTO's 2026 fee schedule changes how small businesses should budget for trademark classes, patent filing stages, maintenance fees, and small- or micro-entity discounts. Learn the current cost structure and the bookkeeping controls that prevent missed deadlines and underpaid fees.
Cisco Q4 FY2026 Earnings: $9.3 Billion of AI Orders Against an 80% Inventory Build
Cisco's fiscal fourth quarter brought $17.25B of revenue (+18%), $3.86B of net income (+51%), 40% networking order growth and $9.3B of full-year hyperscaler AI orders — alongside inventory up 80% to $5.69B and full-year operating cash flow flat at $14.2B. A Beancount ledger reconciles the income statement, the inventory build and the deferred-revenue counterweight.
FinCEN Delayed the Investment Adviser AML Rule to 2028. The Clock Is Still Running.
FinCEN moved the investment adviser AML rule's effective date from January 1, 2026 to January 1, 2028, covering roughly 20,000 SEC-registered advisers and exempt reporting advisers. Here's what the rule requires — SARs at $5,000, CTRs above $10,000, travel-rule recordkeeping at $3,000 — and a 24-month plan to build the program before the deadline.
Home Depot Q2 FY2026 Earnings: 75% of the Sales Growth Came From the SRS Distribution Bet
Home Depot's Q2 FY2026 sales rose 5.7% to $47.86B, but the Other/SRS distribution segment supplied about 75% of the $2.58B increase at a 4.9% operating margin versus 15.4% for retail. Roughly $685M of IEEPA tariff refunds cut cost of goods sold; backing it out puts inferred gross margin near 32.2% and operating margin near 12.9%, while comparable transactions fell 1.0%.
Is Shipping Taxable? A Practical State-by-State Guide for Small Businesses
Whether shipping is taxable depends on the destination state, the taxability of the items, who billed the delivery, and whether the customer could avoid the charge. This guide covers the five questions that control the answer, the main state-rule patterns in New York, Texas, California, Florida, Illinois, and North Carolina, how to allocate delivery charges on mixed taxable and exempt orders, and a monthly checklist for defensible shipping-tax records.
Target Q2 FY2026 Earnings: $1.65 of the $4.11 EPS Came From a Tariff Refund
Target's Q2 FY2026 net sales rose 5.3% to $26.54B and diluted EPS doubled to $4.11, but $994M of tariff refunds cut cost of sales and supplied $1.65 of that EPS plus 3.7 points of operating margin. Excluding the refund, operating income still grew about 19% and gross margin was near 29.9%, on comparable sales of +3.8% led by 3.6% traffic growth and 8.7% digital growth.
USDA Just Let Your Farm's LLC Stack Payment Limits — but Only If Your Books Prove It by September 15
USDA's June 2026 final rule lets farm LLCs and S corporations claim one ARC/PLC payment limit per actively engaged owner — up to $164,000 per person for 2026 — but only if entity structure, per-member contributions, and farm/non-farm income splits are documented with FSA by September 15, 2026. Here's the bookkeeping that proves it.
Walmart Q2 FY2027 Earnings: The $2.9 Billion Refund Inside a Record Quarter
Walmart posted $187.94B of revenue (+5.9%) and $9.38B of operating income (+28.8%) in Q2 FY2027, but roughly $2.9B of tariff refunds ran through cost of sales. Backing the refund out puts gross margin near 24.6% and operating margin near 3.4%, below the prior year — while net income fell 8.7% on a $3.91B swing in non-operating items.