#finance
Finance
Essential finance concepts and practical insights for modern accounting
Ontario Just Cut Its Small Business Tax Rate to 2.2%: What the July 1, 2026 Change and CRA's New Schedule 23A Mean for Incorporated Canadian Owners
Ontario cut its small business rate to 2.2% on July 1, 2026 and CRA added Schedule 23A for provincial allocation. Learn who qualifies for the 88% combined rate base, how to apportion active business income, and the bookkeeping that keeps the return from bouncing.
Oregon's New Paystub Transparency Law: What SB 906's Written Payroll-Code and Deduction Disclosure Requirement Means for Employers Hiring in 2026
Oregon's SB 906 in 2026 requires employers to disclose payroll codes and deductions in writing. Learn what the paystub must show, the written notice trigger, and the payroll controls that keep a $500 per violation from stacking.
OSHA's Heat Rule Is Stalled But Enforcement Isn't: What the 2026 National Emphasis Program's 2,400 Annual Heat Inspections Mean for Small Employers With Outdoor Crews
OSHA's formal heat rule is stalled, but the 2026 National Emphasis Program means 2,400 heat inspections a year. Learn what the NEP requires for outdoor and non-climate-controlled crews and the bookkeeping that proves compliance.
Permanent Jewelry Studio Bookkeeping: Per-Weld Costing, 300–600% Markups, and Why Most Welders Underprice Their Own Labor
Permanent jewelry welders see 300–600% markup on chain but lose it to unpriced labor and inventory shrinkage. Learn per-weld costing, chain inventory controls, and the pricing math that keeps a welded bracelet studio profitable.
The Philippines' 8% Flat Tax vs. Graduated Rates: How Freelancers Under the ₱3 Million BIR Threshold Should Actually Choose in 2026
Philippine freelancers under ₱3M can choose 8% flat tax on gross or graduated rates on net. Learn how the election works in 2026, what you give up with the flat rate, and the ledger that makes the choice obvious before registration.
Photo Booth Rental Business Bookkeeping: Package Pricing, Equipment Depreciation, and Why 60–80% Margins Still Don't Show Up in the Bank Until Month 3
Photo booth rentals look high-margin until idle gear eats cash. Learn package pricing that covers idle time, equipment depreciation per event, and why positive unit margins need 8–12 bookings before bank balance follows.
Piano Tuning and Instrument Repair Shop Bookkeeping: Flat-Rate Session Pricing, Parts Inventory, and Why Most Technicians Underprice a House Call
Piano tuning at $140 only works when the route pays. Learn flat-rate session pricing that covers drive time and parts inventory, and the scheduling density that turns a scattered route into a profitable practice.
Piano Tuning and Repair Business Bookkeeping: Per-Tune Job Costing, RPT Certification ROI, and Building a Route Dense Enough to Hit Six Figures
Piano tuning at $140 per appointment only pays when the route is dense. Learn per-tune job costing, when RPT certification lifts price, and the mileage and scheduling math that turns a scattered route into a six-figure practice.
Pop-Up Shop Bookkeeping: Expensing Short-Term Retail Leases, Reconciling Percentage-of-Sales Rent, and Tracking Inventory Across a Multi-City Tour
A pop-up shop tour that books short-term retail leases as rent and inventory transfers as sales will misstate both. Learn how to expense short-term leases, reconcile percentage-of-sales rent, and track inventory that moves city to city.
Portugal's Recibos Verdes in 2026: Freelancers Lose Their VAT Grace Period as the €15,000 Exemption Threshold Becomes a Hard Line
Portugal's €15,000 VAT exemption for freelancers on recibos verdes is becoming a hard threshold in 2026. Learn how the grace period ends, what quarterly VAT means for a freelancer, and the bookkeeping that keeps AT from reclassifying your activity.
QuickBooks' New Payroll Agent and Sales Tax Agent: What Agentic AI Actually Automates for a Small Business Owner in 2026
Intuit added Payroll and Sales Tax AI agents to QuickBooks in 2026. Learn what the agents actually automate, what still needs a bookkeeper's approval, and the controls that keep AI from booking a transaction you can't explain.
The Residential Solar Tax Credit Is Gone: What OBBBA's Repeal of Section 25D Means for Installers Selling Systems in 2026
OBBBA repealed the 30% residential solar credit under Section 25D. Learn what the repeal means for installers, how to handle pipeline contracts, and the disclosure that keeps sold-but-not-installed deals from becoming refund liabilities.