Undeposited Funds on Your Balance Sheet: What the Holding Account Means and How to Clear It
Undeposited Funds holds payments received but not yet deposited. Clear it with bank deposits, not journal entries, or your income gets counted twice.
Blog
Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
UFLPA Detention Notice: How Small Importers Answer a Forced-Labor Hold and Get Goods Released
A UFLPA detention gives importers 30 days to prove goods sit outside the forced-labor presumption — with a full supply-chain map, not a vendor letter.
Tech E&O vs. Cyber vs. Media Liability: Which Policy Pays When Your Code Fails, Your Client Gets Breached, or Your Ad Gets You Sued
Tech E&O covers failed work, cyber covers breaches, media covers published content — tech firms need the first two paired, ideally from one carrier.
Teaming Agreements vs. Joint Ventures vs. Mentor-Protege: How Small Businesses Chase Federal Set-Asides Together Without Triggering Affiliation
Teaming agreements give zero affiliation shelter; small-business JVs exempt members; only a mentor-protege JV lets a large firm bid as small.
Who Decides Employee vs. Contractor? How Form SS-8 Determinations Work and Why Workers File Form 8919
Form SS-8 lets either side ask the IRS to rule whether a worker is an employee; misclassified workers then pay only their 7.65% share via Form 8919.
Selling Your Home After Claiming Home Office Depreciation: What Section 121 Excludes and What It Doesn't
Section 121 excludes home-sale gain up to $250,000/$500,000, but post-1997 home-office depreciation is carved out and taxed up to 25%.
SBA CAPLines Explained: How Seasonal, Contract, Builders, and Working Capital Lines Fund Short-Term Needs Up to $5 Million
SBA CAPLines are 7(a) credit lines up to $5M in four types — Seasonal, Contract, Builders, Working Capital — with 10-year terms and prime-based rates.
RVUs Explained for Practice Owners: How Work Relative Value Units Set Physician Pay, Staffing, and Your Fee Schedule
A relative value unit prices each service your practice bills: physician work plus practice expense plus malpractice, times Medicare's $33.40 conversion factor.
Rule 144, Explained: When Founders, Employees, and Early Investors Can Actually Sell Restricted and Control Stock
Rule 144 allows resale of restricted stock after a 6-month or 1-year holding period; affiliates must also meet volume limits and file Form 144.
Retailer Chargebacks and Deductions, Explained: How Small Suppliers Dispute Invalid Claims
About 80% of off-invoice U.S. retail deductions are shortage claims, many invalid — win with proof-of-delivery packets filed in each retailer's window.
How to Reconcile Shopify Fulfillment Fees and Duties Without Missing a Dollar of Product COGS
Duties and freight are inventory cost, not expenses — capitalize them per SKU, reconcile payouts gross-to-net, and accrue uninvoiced fulfillment monthly.
Real Estate Team Commission Splits, Explained: Who Gets What After the Brokerage Takes Its Cut
Real estate teams typically split post-brokerage commissions 50/50 — but referral fees, brokerage cuts, and overhead decide what the leader keeps.