Alcoa Q3 2026 Earnings: The $483M Quarter That Pre-Funded a $3.1B Alumina Bet
Alcoa Q3 2026: $483M net income (+108%) on $3.7B revenue as $2.6B of new notes pre-fund the $3.1B AliGroup deal.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Zoom Q2 FY2027 Earnings: $1.54B Net Income on a $1.61B Anthropic Markup
Zoom's Q2 FY2027: $1.54B GAAP net income on $1.28B revenue, driven by a $1.61B unrealized Anthropic markup — operating income fell 2% to $314M.
Sublease Accounting Under ASC 842: How to Split One Lease Into Two Without Breaking Either
Your head-lease liability stays while the sublease adds a second set of books — classify by the underlying asset, present gross, test for impairment.
QSub Elections, Explained: How an S Corporation Puts a Subsidiary on Form 8869
IRS Form 8869 folds a wholly owned subsidiary into its S corporation parent return — one federal filing, two legal entities, a five-year bar if it breaks.
PepsiCo Q3 2026 Earnings: $25.3 Billion Revenue, a $178 Million Tariff Refund and a Guidance Cut
PepsiCo's Q3 2026 core profit rose 3% only because of a $178M tariff refund; without it core profit fell about 1%, and EPS guidance was cut.
Peloton FY2026 Earnings: The First Profit After $4.8B of Losses
Peloton FY2026: $63.2M net income — its first profitable year — on $2.446B revenue (−1.8%), earned by cutting opex 67% from FY2022.
Opportunity Cost, Explained: The Hidden Price Tag on Every Business Decision
Opportunity cost is the value of your next-best forgone alternative — price DIY bookkeeping against a $400 hire before your hours subsidize it.
What Is a Normal Balance in Accounting? Which Side of the Ledger Each Account Type Increases On
Assets, expenses, and dividends grow with debits; liabilities, equity, and revenue with credits — which side of the ledger each account increases on.
Money Market Funds vs. Money Market Accounts: FDIC vs. SIPC, Breaking the Buck, and Where Your Business Should Park Idle Cash
A money market account is FDIC-insured bank cash; a money market fund is an uninsured investment at a $1 share price — keep operating reserves in the account.
Lam Research FY2026: The $23.2B Machine That Etches Every AI Chip
Lam Research FY2026: revenue +26% to $23.2B at a 35.3% operating margin, and an $8.10B September guide on foundry demand.
JPMorgan Chase Q3 2026 Earnings: The $5.57 Miss, a $664 Million Buyback, and a Raised Outlook
JPMorgan Q3 2026: $5.57 EPS missed on $50.2B revenue as buybacks fell to $664M — but NII rose 13% and the 2026 guide went to $106.2B.
Jefferies Q3 2026: Record $818M Advisory Inside $2.22B of Net Revenues — and a Profit Revised Up
Jefferies Q3 FY2026: record $817.8M advisory (+25%) and $626.2M equities (+29%) in $2.22B net revenues; the 10-Q revised net income up $24.2M on a tax benefit.