Blog
Plain-text accounting insights, tutorials, and updates from the Beancount.io team. Browse by tag.
Broadcom Q2 FY2026 Earnings: $22.19 Billion Record as $10.8 Billion AI Revenue Passes Half the Chip Business
Broadcom Q2 FY2026 (quarter ended May 4, 2026): $22.19B revenue, $10.8B AI revenue (+143% YoY) crossing half of semiconductor sales, $8.09B net income — tracked via public Beancount ledger FY2021–FY2026Q2.
American Express Graphite and the New $895 Platinum Fee: A Business Owner's Guide to Budgeting Corporate Cards Without Losing the Math
Amex launched the Graphite Business Cash Unlimited at $295 with 2% unlimited cash back and raised Business Platinum to $895 in 2026. Learn how no preset spending limit affects forecasts, how to book annual fees and 2%–5% rewards correctly, and a framework to compare effective fees, credits, and cash flow before you renew.
AI-Generated Content and Copyright in 2026: What Small Businesses Can Actually Own, Use, and Risk
After a $1.5 billion settlement and a Supreme Court decision reaffirming human authorship, 2026 rulings split AI training from AI output: training can be fair use, but storing pirated copies is not, and publishing outputs that reproduce protected work still risks infringement. This guide shows what small businesses can own, what they risk, and how to keep AI-assisted work defensible and auditable.
USDA Organic Certification Cost-Share Is Still Stuck: What Small Farms Need to Do Before the December 31, 2026 Deadline
USDA has not issued 2025 Organic Certification Cost Share reimbursements as of August 2026 despite July authorization in the One Big Beautiful Bill — the program covers 75% up to $750 per scope for application, inspection, and equivalency fees while certification costs now exceed $2,800. This guide explains the expense-vs-income tax treatment, receivable tracking by scope, and the filing checklist to meet the December 31, 2026 deadline while FSA prioritizes $13 million in Bridge Assistance payments amid shutdown and staffing cuts.
The Succession Planning Perception Gap: Why 65% of Small Business Owners Have No Exit Plan — and How to Build One Buyers Will Trust
40% of small business owners plan to retire within 10 years but 70% have no formal succession plan and only 8% are fully prepared; Revenued finds 59% of successors assume a plan exists while only 35% of owners have one — this guide explains the 24-point gap, valuation methods, clean-book QofE prep, and a 12-month exit plan to make your business lending-ready.
Spotify Q2 2026 Earnings: 300 Million Premium Subscribers and a Record 30.1% Gross Margin Meet a Soft €670M Q3 Guide
Spotify's Q2 2026 report put revenue at EUR 4.2 billion (+33.3% year over year), crossed 300 million Premium subscribers for the first time, and set a record 30.1% gross margin — while the EUR 670 million Q3 operating-income guide landed roughly EUR 80 million below consensus. Every figure is reconciled in a public Beancount ledger covering FY2021 through FY2026Q2.
Shopify Q2 2026 Earnings: $115.6 Billion GMV Fuels 34% Revenue Growth and 18% Free-Cash-Flow Margin
Shopify's Q2 2026 (quarter ended June 30, 2026) reported GMV of $115.6B up 32% YoY, revenue of $2.8B up 34%, net income of $420M at a 15.0% net margin, and an 18% free-cash-flow margin — its twelfth consecutive positive-FCF quarter — reconciled line by line in a public Beancount ledger.
Your 10% Surcharge Expired on July 24 — But Your Books Didn't: A Small Importer's Guide to the Section 122 Sunset and the $23.7 Billion in IEEPA Refunds
The 10% Section 122 surcharge expired July 24, 2026 after 150 days and was replaced by 10-12.5% Section 301 duties; CBP's CAPE portal has already paid $23.7 billion of an estimated $166 billion in IEEPA refunds — learn how to re-model landed cost per SKU, track entry-level recoveries, and avoid booking refunds as income too early.
QuickBooks Will Auto-File Every Payroll Tax on July 1, 2026: What You Lose (and Gain) When Manual Filing Disappears
Starting July 1, 2026, QuickBooks Workforce and QuickBooks Online Payroll will automatically pay and file every payroll tax you have set up — 941, 940, state withholding and SUTA — with no option to turn off automated taxes. Learn which deposits and forms are affected, how bank-debit timing hits cash flow, why the one-time July 1 FUTA catch-up matters, and the double-entry bookkeeping that keeps liabilities matched to debits and filed returns.
OBBBA's $400 Minimum QBI Deduction: How Very Small Businesses With Under $2,000 in Profit Beat the 20% Rate in 2026
For tax years starting in 2026, OBBBA makes the 20% qualified business income deduction permanent, widens the married-joint phase-in range to $394,600–$544,600, and adds a $400 minimum for taxpayers with more than $1,000 of QBI — so a $1,500 profit yields $400 instead of $300.
Florida's SB 606 Operations Charge Rule: What Restaurants Must Disclose on Menus, Bills, and Receipts Starting July 1, 2026
Florida SB 606 takes effect July 1, 2026 and redefines restaurant fee disclosure: every mandatory operations charge — service charges, auto-gratuities, delivery fees, and card surcharges — must be shown on menus, contracts, and ordering apps in compliant font, on the face of the bill, and as three separate receipt lines for tip, operations charge, and sales tax. Learn what counts as an operations charge, where to disclose, and how to book each line correctly.
FinCEN's BOI Exemption Isn't Law Yet: What H.R. 425 Would Lock In for Your LLC
FinCEN's March 2025 interim final rule exempts domestic LLCs and corporations from BOI reporting, but the relief lives in regulation; H.R. 425 would codify it in statute—this guide explains who is exempt today, who still must file (foreign reporting companies), and the bookkeeping to keep while Congress decides.