General Motors FY2026 Q3 Earnings: Profit Nearly Triples to $3.3B — But the Guide Says Q4 Won't Repeat It
GM earned $3.3B in Q3 2026 (+151%) on $50B of revenue — then guided a Q4 worth barely half that, and the stock fell 6% despite a $20B buyback.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
GE Aerospace Q3 2026: $19B of Orders Against $2B of Cash
GE Aerospace booked $19B in Q3 orders (+49%) while free cash flow fell 14% — the $212B backlog vs. the cash conversion question.
Freemium Pricing, Explained: How Free Plans Convert 2–5% of Users to Paid
Freemium converts 2–5% of free users to paid; free trials yield 3x more payers per visitor — gate on success, meter free-tier costs, test a reverse trial.
Free Cash Flow, Explained: How to Calculate FCF From Operating Cash Flow Minus CapEx — and Why a Profitable Business Can Still Run Out of Cash
Free cash flow is operating cash flow minus CapEx — the cash left after maintaining your assets. How to calculate it, read it, and fix it.
Fifth Third Q3 2026 Earnings: $0.90 GAAP, $1.13 Adjusted, and a Merger That Just Went Live
Fifth Third Q3 2026: $0.90 GAAP EPS was flat on 37% more shares while adjusted EPS hit $1.13 as the Comerica conversion completed.
Equipment Lease vs. Buy: Monthly Payments, Section 179 Tax Breaks, Obsolescence Risk, and End-of-Term Options
Own equipment you will keep past five years and write it off with Section 179; lease fast-aging gear at fair market value and deduct each payment instead.
Equifax FY2026 Q3 Earnings: $1.79 EPS Jumps 39% as AI Savings Offset a Mortgage-Driven Guide Cut
Equifax earned $1.79 EPS (+39%) on $1.69B Q3 revenue (+10%), then cut FY revenue guidance $84M on mortgage weakness while holding EPS at $8.50 via AI savings.
Encumbrance Accounting, Explained: How Purchase Orders Reserve Budget Before the Money Is Spent
An encumbrance reserves budget when a purchase order is issued, before any invoice arrives — the entry, liquidation, and year-end treatment explained.
Employee Timesheet Template: What Every Timesheet Must Track, the FLSA Recordkeeping Rule, and Legal Rounding
The FLSA requires payroll records kept 3 years and permits quarter-hour rounding only when neutral — plus a free weekly timesheet template.
Dynamic Pricing, Explained: How Real-Time Price Changes Track Demand, Inventory, and Competitors
Dynamic pricing moves prices with demand, inventory, and competitors — set cost floors, price the market not the shopper, and reconcile every payout.
Depreciation Methods Compared: Straight-Line, Declining-Balance, Units-of-Production, and Sum-of-the-Years'-Digits
All four depreciation methods expense the same total — they differ only in timing. Compare formulas, salvage-value handling, and when each fits.
Citigroup Q3 2026 Earnings: $2.85 EPS on the Best Q3 Revenue in a Decade
Citigroup Q3 2026: $2.85 EPS beat $2.66 on record Q3 revenue of $23.85B, but shares fell 5% on a $369M reserve build.