Wage Bracket vs. Percentage Method: The Two Ways Your Federal Withholding Gets Computed
Federal withholding uses wage bracket tables for manual payroll under ~$100,000, and the percentage formula for software and higher earners.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Verisign Q3 2026 Earnings: Domain Base Up 6.1%, EPS $2.35, $171M .web Bet
Verisign earned $212.6M on $443.0M revenue (+5.7%) in Q3 2026; the .com/.net base grew 6.1% to 182.5M and a $171.4M .web intangible opened its second act.
UnitedHealth Q3 2026 Earnings: EPS $4.56 (+76%), Medical Care Ratio 88.4%
UnitedHealth Q3 2026 EPS rose 76% to $4.56 as its medical care ratio fell 150 bp to 88.4%, but $610M of that was reserve releases and 1.8M members left.
United Rentals Q3 2026 Earnings: Record $4.9B Revenue at a 47.6% EBITDA Margin
United Rentals Q3 2026 revenue rose 15.7% to a record $4.9B at a 47.6% adjusted EBITDA margin; specialty rentals grew 34.7% as fleet capex hit $4.3B YTD.
Synchrony Q3 2026 Earnings: Record $49.7B Volume, Net Income Falls 17% to $892M
Synchrony's Q3 2026 net income fell 17% to $892M on record $49.7B purchase volume as retailer share, a reserve build and expenses absorbed NII gains.
Sum-of-the-Years'-Digits Depreciation, Explained: The Accelerated Fraction Method
Sum-of-the-years'-digits front-loads depreciation with a falling fraction — remaining life over n(n+1)/2 — landing exactly on salvage value.
Stock Options Basics: What Calls and Puts Give You the Right to Do, and How Delta, Theta, and Vega Price the Premium
A call is the right to buy and a put the right to sell — 100 shares per contract. Delta tracks the stock, theta drains time, vega prices volatility.
Steel Dynamics Q3 2026 Earnings: EPS Up 92% to $5.26 on Record Steel Shipments
Steel Dynamics earned $756M in Q3 2026 as EPS rose 92% to $5.26; a $110-a-ton spread gain on record 3.8M tons drove it, helped by import trade actions.
Spendthrift vs. Discretionary vs. Support Trusts: Which One Actually Protects the Inheritance
Under US trust law, a discretionary trust plus a spendthrift clause blocks most creditors; a support trust's HEMS payments can be reached.
Sallie Mae Q3 2026 Earnings: Record $3.4B Originations and a $0.19 Loss
Sallie Mae Q3 2026: record $3.4B of private student loan originations (+15%) produced a $0.19 loss per share; full-year EPS guidance cut to $1.95–$2.05.
Simple vs. Compound Interest: Formulas, Compounding Frequency, and What Each Costs Borrowers and Pays Savers
Compound interest charges principal plus past interest; simple interest charges principal only — $10,000 at 5% costs $1,576.25 one way, $1,500 the other.
Selective Q3 2026 Earnings: EPS Up 14% on a 96.8% Combined Ratio as Premiums Shrink 7%
Selective's Q3 2026 EPS rose 14% to $2.11 on a 96.8% combined ratio as net premiums written fell 7% — deliberate shrinkage that is now paying off.