Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Comet Plus pays publishers 80% of subscription revenue as usage-based royalties — book it when the statement settles, and expect IRS Schedule C, not Schedule E.
Since 1 March 2026, printerless Chilean businesses must deliver every boleta electrónica by email, SMS, WhatsApp or QR — fines reach 500% of the sale.
Chicago's lease transaction tax rose from 11% to 15% in 2026 — Illinois businesses now owe $150 a month in city tax on every $1,000 of SaaS.
CBP voids importer of record numbers immediately when Form 5106 data is inaccurate - no cure period. Verify your physical address, email, and phone now.
Cut DSO from 45 days to 30 with six habits - same-day invoicing, written terms, electronic payment, scheduled follow-ups, dispute triage, and credit limits.
A401's pay-if-paid clause decides whether a slow-paying owner becomes your problem. What A101, A201 and A401 each do, and which blanks to negotiate first.
A 9/80 schedule stacks 44 hours into one workweek unless you start the workweek mid-Friday — the FLSA never averages two weeks, so four overtime hours accrue.
To close a 401(k) when selling or shutting down: board resolution, full vesting, distribute within 12 months, file a final Form 5500.
Refill shops lose 3–8% of revenue to shrink. Weigh vessels weekly, ring deposits as liabilities, and track margins by category to keep every ounce.
Zambia's 2026 Budget lifts the turnover-tax exempt floor to K30,000 a year, brings small miners under the K5 million ceiling and cuts the late penalty to 0.5%.
Wages paid after an employee dies skip federal income tax withholding — same-year payments hit W-2 Boxes 3 and 5 plus Form 1099-MISC Box 3.
Debits equal credits, yet your books can still be wrong — omissions, duplicates, and wrong-account postings all sail through a balanced trial balance.
