Licensing Revenue, Explained: Functional vs. Symbolic IP Under ASC 606
Functional IP licenses recognize revenue at grant; symbolic IP spreads it over the term — plus the royalty exception and minimum guarantees under ASC 606.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Deel vs. Remote vs. Oyster: Which Employer of Record Fits Your First International Hire?
Deel charges $599 per employee per month, Remote and Oyster $699 — but deposits, FX markups, and entity models decide the real cost.
Cube vs. Jirav vs. Datarails: Which Spreadsheet-Friendly FP&A Tool Fits Your Finance Team?
Cube starts around $30,000/year, Jirav around $10,000, Datarails is quote-based — pick by where your team models: Sheets, web app, or Excel.
Common-Control Leases, Explained: How ASU 2023-01 Lets Private Companies Use Written Terms That Aren't Legally Enforceable
ASU 2023-01 lets private companies use written, even unenforceable, terms for common-control leases and amortize improvements over useful life.
Cloud Implementation Costs, Explained: Which Hosting Setup Costs You Capitalize Under ASC 350-40
ASC 350-40 capitalizes only application-development costs — configuration, interfaces, testing — and expenses preliminary, training, and data-migration costs.
The Capital Asset Pricing Model (CAPM), Explained: How Beta Turns Market Risk Into an Expected Return
CAPM sets your required return at the risk-free rate plus beta times the equity risk premium — three inputs that tell you what any risky asset must earn.
Bond Ratings, Explained: How S&P, Moody's, and Fitch Grade Default Risk
BBB- (S&P/Fitch) or Baa3 (Moody's) is the lowest investment-grade bond rating — fall below it and forced selling reprices your bonds.
Battle of the Forms, Explained: Whose Terms Win When Your Purchase Order and Their Acknowledgment Disagree
Extra terms in an acknowledgment enter the contract between merchants unless objected to — but conflicting terms knock each other out.
Audit Confirmations, Explained: How Auditors Verify Cash, Receivables, and Lawsuits With Third Parties
Auditors confirm cash, receivables, and lawsuits directly with banks, customers, and lawyers — replies bypass you, and every exception gets investigated.
Transfer on Death, Explained: How TOD Deeds, POD Accounts, and TOD Securities Bypass Probate
TOD and POD designations move bank accounts, brokerage holdings, and real estate to your beneficiary without probate — but creditors and taxes still apply.
T+1 Settlement, Explained: Your Stock Trades Now Settle the Next Business Day
T+1 means your stock trades settle the next business day — less margin float, a smaller good-faith-violation window, and ex-dates shifted one day earlier.
Subordination Agreements, Explained: How Junior Lenders Sign Away Priority
A subordination agreement ranks one lender's claim behind another's — lien subordination orders collateral, payment subordination orders cash.