Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Since Wayfair, $100K in sales or 200 transactions triggers sales tax nexus in most states. Learn how the thresholds work in 2026, which states differ, and how to track nexus before an audit finds it for you.
Staffing agencies pay weekly but collect in 30–45 days. Learn how payroll funding and invoice factoring work, what they cost, and the bookkeeping that keeps the spread, reserve, and recourse liability visible.
From green bean to roasted retail, specialty coffee loses 12–20% weight. Learn how to cost through shrinkage and WIP, value inventory correctly, and separate wholesale from retail margins before the two channels blur profit.
SARS raised the turnover tax ceiling to R2.3 million. Compare turnover tax versus standard income tax, see who qualifies now, how the progressive rates work, and when the simpler system actually costs more.
Retainer pricing fails when utilization and realization drift. Learn how to set retainers from capacity, track write-offs, and keep margin from quietly going negative.
Septic and well drilling jobs lose margin to drive time, dump fees, and mobilization that never hits the bid. Learn per-job costing for drive time and fees, and the route profitability check that keeps a two-crew operation solvent.
Seller financing can close a deal when a bank won't. Learn how to book a promissory note, recognize payments you haven't collected, and handle IRS imputed interest under Section 483 and 1274 before it turns a capital gain into ordinary income.
Amazon KDP royalties from books you wrote and marketed are active business income. Learn when KDP income belongs on Schedule C vs. Schedule E, how to handle quarterly estimates, and why passive reporting triggers the IRS mismatch.
The 150-day global tariff surcharge under Section 122 sunsets July 24, 2026. Learn what importers should accelerate, defer, and document before the clock runs out and how to handle CAPE portal refunds if you overpaid.
The SBA will now guarantee 90% of a manufacturing loan up to $5 million. Learn what qualifies as Made in America, how underwriting still works, what to prepare for your lender, and the bookkeeping cleanup that makes approval faster.
Annual budgets go stale by March. Learn why rolling 13-week cash forecasts outperform year-long budgets for small businesses, how to build one from your ledger, and the weekly routine that keeps cash surprises to a minimum.
OBBBA repealed the 30% residential solar credit under Section 25D. Learn what the repeal means for installers, how to handle pipeline contracts, and the disclosure that keeps sold-but-not-installed deals from becoming refund liabilities.
