Chubb Q3 2026 Earnings: $7.66 Core EPS and an 84.1% Combined Ratio as Discipline Beats Growth
Chubb Q3 2026: $7.66 core EPS (+1%) on an 84.1% combined ratio and record $1.79B investment income, as North America Commercial shrank 2.7% by design.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Capital One Q3 2026 Earnings: $5.61 EPS ($6.69 Adjusted) as the Discover Deal Starts Paying
Capital One Q3 2026: $5.61 EPS rose 16% ($6.69 adjusted) as NIM widened to 8.41% and Discover network interchange fees jumped 29%.
Bill of Materials (BOM), Explained: Single-Level vs. Multilevel BOMs, Engineering vs. Manufacturing BOMs, and How an Accurate BOM Drives Costing, Purchasing, and Inventory Control
Your BOM sets your product cost, purchasing plan, and inventory relief — a stale one silently eats margin. Single-level vs. multilevel, EBOM vs. MBOM.
Bank of America Q3 2026 Earnings: A $1.2 Billion Charge Masks 8% NII Growth
BofA Q3 2026: $0.91 EPS fell 17% on a $1.2B AML settlement, but NII grew 8% and ex-charge EPS of $1.08 rose 4%.
AT&T Q3 2026 Earnings: The $891M Quarter That Exited Mexico
AT&T Q3 2026: $32.3B revenue (+5.3%, a beat) but $891M net income (-90%) as a $2.6B Mexico write-down laps the $5.5B DIRECTV gain.
3M FY2026 Q3 Earnings: $2.63 EPS (+70%) on a $281M Solventum Gain — While Operating Cash Fell 72%
3M earned $2.63/share in Q3 2026 (+70%) on a $281M Solventum gain, while operating cash fell 72% to $486M on $1B of settlement payments.
Yield to Maturity, Explained: How a Bond's Price, Coupon, and Time Left Combine Into One Annualized Return
Yield to maturity folds a bond's price, coupon, and time left into one annualized return — the only number that compares any two bonds fairly.
Units-of-Production Depreciation, Explained: How to Turn Lifetime Output Into a Per-Unit Write-Off
Divide cost minus salvage by lifetime output for a per-unit rate, then multiply by actual production — ideal for equipment with uneven usage.
Uncategorized Income and Expenses in QuickBooks, Explained: Where Mystery Transactions Come From and How to Clear Them Before Tax Season
Uncategorized Income is where QuickBooks parks deposits it can't classify — find it on your P&L, recategorize each item, and fix the bank rules that made it.
TSMC Q3 2026 Earnings: NT$763B Profit at a 51% Margin as 2nm Hits 8% of Wafer Revenue
TSMC Q3 2026: NT$763B net income (+69%) at a 51% margin on NT$1.49T revenue, with 2nm at 8% of wafer revenue.
Square vs. Stripe for Small Businesses: Processing Fees, Payout Speed, Hardware, and Which One Reconciles Cleaner
Stripe is cheaper online (2.9% + 30¢); Square wins in person (2.6% + 15¢) with next-day payouts, free POS, and no dispute fee.
Short-Term vs. Long-Term Capital Gains: The IRS One-Year Holding Rule, the Rate Gap, and the Anniversary-Day Trap
The IRS counts your holding period from the day after you buy, so an anniversary-date sale is short-term — taxed up to 37% instead of 0–20%.