Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Mobile notaries and loan signing agents can carve notarial-fee income out of self-employment tax under IRC Section 1402(c)(2). This guide covers Schedule C income separation, the 2026 70-cent standard mileage rate, multi-state commission costs, surety bond versus E&O insurance, and the per-signing KPIs that turn an NSA practice from side hustle into a sustainable business.
A practical bookkeeping playbook for mobile IV hydration and wellness infusion operators — covering the Friendly-PC/MSO corporate structure, ASC 606 treatment of memberships and prepaid packages, 503A vs 503B pharmacy COGS, medical director Fair Market Value documentation, RN classification under state ABC tests, Section 179 vehicle and equipment depreciation, and the KPIs (ARPT, RN utilization, gross margin, repeat rate, CAC) that distinguish operators who survive an audit from those whose tax return tells a depressing story.
A bookkeeping playbook for mobile DJ and wedding entertainment operators covering ASC 606 retainer treatment, ASCAP/BMI/SESAC licensing, Section 179 expensing of speakers and lighting, ABC-test worker classification for assistant DJs, and the Saturday utilization KPI that signals a real business.
How indoor climbing and bouldering operators apply ASC 606 to prepaid memberships, classify route-setters under state ABC tests, and use Section 179, bonus depreciation, and QIP cost segregation to manage a capital-intensive facility — with CWA retention benchmarks (39.6% one-year average) and the bookkeeping mistakes that quietly bleed cash.
An independent veterinary clinic is really four businesses under one roof — medical services, pharmacy resale, boarding, and prepaid wellness plans. Here is how to structure the chart of accounts, defer wellness-plan revenue under ASC 606, comply with DEA Form 222 and biennial-inventory rules, capitalize diagnostic equipment under Section 179, and measure against AAHA, VMG, and AVMA benchmarks.
How independent tutoring centers and test-prep businesses should book prepaid packages as deferred revenue under ASC 606, reserve for score-guarantee refunds, age school-district IEP receivables, and classify tutors as W-2 or 1099 under the 2024 DOL final rule.
How freelance translators, court interpreters, and small LSPs should structure their books — entity choice, CAT-weighted revenue, ASC 830 FX accounting, ABC-test worker classification, multi-state nexus, and the KPIs that actually drive per-word yield.
A craft barrel sold through a taproom can fetch over $1,200 in revenue while the same barrel through distribution brings $160 to $220. Independent breweries need bookkeeping that captures Section 263A WIP cost layers, TTB Form 5130.9 excise tax filings, CBMA reduced rates, three-tier channel margins, keg deposit liabilities, and Section 179 brewhouse depreciation to see which channel actually pays the bills.
A working playbook for independent live music venues and concert promoters: separating the five revenue streams, settling door deals under ASC 606, budgeting ASCAP/BMI/SESAC fees, applying Section 179 and bonus depreciation to PA and lighting rigs, classifying stagehands correctly, and tracking per-cap bar revenue against industry benchmarks.
How independent florists should book perishable inventory shrinkage (5-30% industry range), wire-service traffic under the ASC 606 agent-vs-principal test, wedding deposits as deferred revenue, and Section 179 on coolers and refrigerated vans — with a florist-tuned chart of accounts and category gross-margin benchmarks of 35-60%.
A practical bookkeeping guide for solo court reporters and stenographers — covering per-page transcript revenue, ASC 606 recognition of appearance fees and copy sales, Section 179 deductions for stenotype writers, multi-state tax nexus, and the KPIs (pages per workday, effective hourly rate, DSO) that separate six-figure practices from break-even ones.
A working chart of accounts for independent bike shops — how to book floor-plan payables by supplier, track lifetime tune-up warranties, accrue e-bike recall reserves under ASC 450, and benchmark service-bay productivity against NBDA peer data.
