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#expense-allocation

Expense Allocation

Allocate expenses across departments, projects, or categories

26 postsView all tags
Section 263A UNICAP Rules: How Small Manufacturers and Resellers Decide Which Costs Hit the P&L Now vs. Sit in Inventory
·mike

Section 263A UNICAP Rules: How Small Manufacturers and Resellers Decide Which Costs Hit the P&L Now vs. Sit in Inventory

Section 263A UNICAP forces producers and resellers to attach indirect costs — rent, supervisor wages, depreciation — to inventory rather than expense them. This guide covers the 2026 $32M small-business exemption, the simplified production and resale methods, Form 3115 and the 481(a) adjustment, and the personnel-allocation mistakes that draw IRS attention.

tax
tax-compliance
inventory
Understanding Amortization in Beancount
·mike

Understanding Amortization in Beancount

Learn how to effectively manage amortization in Beancount, allowing you to spread out expenses over time for better financial clarity and management.

beancount
assets
accounting
Showing 25–26 of 26 posts
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