#cash-flow
Track and optimize cash flow for better financial health and stability
The June 2026 dot plot moved the median end-of-year Fed funds projection from 3.4% to 3.8%, erasing the cut many borrowers were waiting for. Here is how prime at 6.75% flows into SBA 7(a), term loan, and line-of-credit pricing, when to lock fixed versus float variable, and the debt-schedule bookkeeping that gets you quoted 0.5%-1.0% lower.
The median small business holds just 27 days of cash buffer, and a quarter hold fewer than 13. This guide shows how to size a reserve at three to six months of essential fixed costs, where to hold it, how to fund it in four stages, and how to book it as an asset account so transfers never distort profit.
A potential 2026 Fed hike would lift prime and SOFR within days, raising payments on variable-rate lines, cards, and SBA 7(a) loans. Learn which loans reprice first, how to stress-test at +50 bps, and what to lock before the next FOMC meeting.
A parking operator's chart of accounts and close process — how to separate transient, monthly permit, corporate, valet, and event revenue, book monthly permits as deferred revenue, back parking tax out of tax-inclusive rates, and hold at least 1.5× one month's gross client collections before signing a management agreement with 30-day remittance terms.
About $875 billion in CRE loans mature in 2026. Learn what the maturity wall means for small landlords, how higher rates and lower valuations create an equity gap, and a 9-to-12-month checklist to prepare your refinance.
Corporate card and expense platforms in 2026 now auto-match receipts via OCR, enforce spend controls at authorization, and sync to your books — with free tiers funded by interchange and paid plans at $5–$15 per user unlocking advanced approvals and ERP mapping.
A camper van conversion shop that installs living-space modules on incomplete chassis is a final-stage manufacturer, not a services business: the chassis is WIP inventory, certification costs are manufacturing overhead, and deposits stay contract liabilities until ASC 606 over-time recognition turns cost-to-cost progress into revenue.
A DSCR loan approves an investment property on its rental income instead of the borrower's tax returns — monthly rent divided by PITIA, with approvals typically near a 1.0 ratio, rates around 6.5%–8%, 20–30% down, and 3–6 months of reserves. Here is the math lenders run, what the loan costs, and the per-property records that decide the refinance.
New York's Prompt Payment Act amendment voids private construction contract clauses that retain more than 5%, requires retainage release within 30 days of final approval, and adds 1% monthly interest on late amounts — here is how contractors should fix their contracts, book retainage as a contract asset under ASC 606, and run a 30-day closeout.
PayPal's instant transfer fee rises from 0.99% to 1.50% on August 1, 2026 — a 51% increase. Learn what it costs on real invoice sizes, when instant is still worth it, and how to rebudget recurring invoices and book gross versus net correctly.
Main street businesses are priced as Seller's Discretionary Earnings times a multiple — an all-sector average of 2.57x, ranging from 1.39x for dollar stores to 4.99x for car washes. Here is how SDE is calculated, which add-backs survive buyer diligence, why the multiple ladder moves, and how 2026 SBA lending rules reshape deal structure.
The Sloan ratio divides the gap between net income and operating cash flow by total assets to show how much reported profit is accruals rather than cash. Includes the formula, the ±10% caution bands, and a worked example of a profitable agency where only 40 cents of each profit dollar arrived as operating cash.
