The VA Funding Fee, Explained: First-Use vs. Subsequent-Use Rates, Exemptions, and the 2026 Deduction
The VA funding fee runs 2.15% on first use and 3.3% after — and the IRS lets 2026 itemizers deduct it as mortgage interest.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Tax Straddles, Explained: Why Section 1092 Defers Your Options Loss When the Offsetting Leg Still Shows an Unrealized Gain
Section 1092 defers a straddle loss up to the unrealized gain on the offsetting leg — close the loser alone and the deduction waits.
Tax Lien and Tax Deed Investing, Explained: Interest Rates, Redemption Periods, and the Taxes on Your Returns
Tax lien certificates pay state-set rates up to 24%, but auctions bid most winners to single digits — and the IRS taxes the interest as ordinary income.
Soft Close vs. Hard Close: How Small Finance Teams Lock the Books Fast Without Losing Accuracy
A soft close locks the books fast on estimates; a hard close verifies every account. Close soft monthly, hard quarterly — and book year-end fixes in period 13.
SCRA and Military Lending Act, Explained: The 6 Percent Cap, Lease Rights, and What Your Business Must Honor
Pre-service debts of active-duty servicemembers cap at 6 percent interest — forgiven, not deferred — and leases end early with no penalty.
SBA Microloans, Explained: How to Borrow Up to $50,000 When Banks Say Your Loan Is Too Small
SBA Microloans lend up to $50,000 through nonprofit intermediaries at 8–13% — the average loan is about $13,000, and free business coaching comes with it.
Rentable vs. Usable Square Feet: How the Load Factor Decides What Your Office Lease Really Costs
Rentable square feet add a 10–25% common-area load to your usable space — reduce every quote to rent per usable foot before comparing.
Remote Online Notarization (RON), Explained: What You Can Sign Over Video in 2026 — and What Still Needs Wet Ink
RON lets a notary verify your ID and witness your e-signature over live video — legal in nearly every US state, unless your county or lender says no.
Physician Mortgage Loans, Explained: How Doctors Buy With 0–10% Down, No PMI, and Six-Figure Student Loans
Physician mortgages let doctors buy with 0-10% down and no PMI, underwriting contract income and income-driven student-loan payments.
Pet Trusts, Explained: How to Fund Your Animals' Care After You're Gone
A pet trust sets aside money and names a trustee and caregiver so your animals are cared for after death or incapacity — a will alone cannot do that.
Penetration Test vs. Vulnerability Scan: Which Security Assessment Your Small Business Actually Needs
Vulnerability scans inventory known flaws for thousands per year; pen tests prove what attackers can exploit for $5,000-plus. Scan continuously, test annually.
The NPMA-33 Wood-Destroying-Insect Report, Explained: What Inspectors Document, When Lenders Require It, and How to Build the Business
The NPMA-33 is the termite report VA and FHA lenders require at closing — what inspectors document, when it is mandatory, and how to sell the service.