Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Since August 2, 2026, EU AI Act Article 50 forces chatbots to disclose they are AI and deepfakes to carry labels — US sellers with EU customers included.
Under ASC 323, dividends from a 20–50% stake are not income — they reduce the investment. Here are the three journal entries and the basis-difference trap.
EPA's RRP Rule fines uncertified firms up to $49,772 per violation per day — certify for $300, assign a Certified Renovator, keep records three years.
At 100 employees the federal EEO-1 report kicks in, counted from a Q4 payroll snapshot — but the EEOC proposed rescinding it in July 2026. What to do now.
DC's 2026 Short-Term Rental Act would let renters host on Airbnb, but it isn't law yet. Budget a $99 license, $250K insurance, Schedule C and DC's D-30 tax.
Price custom woodwork from true costs — 15–25% material markup, overhead per billable hour, 10–20% profit — not a materials-times-three guess.
Iowa State pegs 2026 combining near $49.88 per acre. Price custom farming from ownership cost per engine hour, and split IRS Schedule F from Schedule C.
Season-pass cash is deferred revenue, not August income — and your maze crew is usually non-farm labor owed US overtime. A six-week bookkeeping playbook.
Billable utilization fell to 66.4%, a 19-year low — yet top firms run 70–80%. What each point is worth and how to recover it without burnout.
Capital turnover is net sales divided by average capital employed — a 3.0 ratio means each dollar of capital produced three dollars of sales that year.
California talent agents, managers, and coaches became mandated reporters January 1, 2026; a missed report is a misdemeanor. Here's the compliance checklist.
Kombucha hitting 0.5% ABV at any point — even in the bottle — becomes a TTB-regulated alcohol beverage: Brewer's Notice, formula approval, federal excise tax.
