Pay-As-You-Go Workers' Comp: Stop Fronting Premiums on Payroll You Haven't Run Yet
Pay-as-you-go workers' comp bills each payroll on actual wages instead of estimates — no big deposit, smaller audit surprises, smoother cash flow.
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Track insurance costs, premiums, and coverage details
Tech E&O Insurance: What Software Developers and IT Consultants Are Actually Covered For
Tech E&O insurance pays your legal defense and damages when buggy code, bad advice, or missed deadlines cost a client money — solo policies run $60–$110/month.
Workers' Comp in Ohio, North Dakota, Washington, and Wyoming: Why You Can't Shop for Private Coverage
Ohio, North Dakota, Washington, and Wyoming bar private workers' comp, and the state fund sells Part One only — stop-gap coverage closes the liability hole.
Renting Out Your Pool by the Hour? The Taxes, Insurance Gap, and Local Laws to Sort Out First
Pool rental income is taxable even without a 1099-K, and your US homeowners policy likely excludes paying guests — check IRS rules, coverage, and permits first.
Sailing School Bookkeeping: Fleet Costs, USCG Compliance, and Course Revenue
A US sailing school's keelboat becomes an uninspected passenger vessel once students pay: defer course revenue, cost each hull, line-item USCG compliance.
Renting Out Your Car on Turo? The Tax Bill Is Bigger Than Your Payouts Suggest
Turo hosting is Schedule C self-employment income, not Schedule E rent — 15.3% SE tax, a gross 1099-K, and an IRS mileage rate that changed midyear 2026.
Product Liability Insurance for Makers, Manufacturers, and Resellers
The average small business liability claim now costs $97,200, while $1M/$2M product liability coverage averages about $1,192 a year. What the policy pays, who in the distribution chain can be sued, and five mistakes that leave sellers exposed.
Business Casualty and Theft Losses: Deducting a Disaster on Form 4684
Business casualty and theft losses skip the $100 and 10%-of-AGI floors, but are capped at adjusted basis, not replacement cost. How to measure the loss, handle insurance timing, and use the Section 165(i) prior-year election.
Selling a Business-Owned Life Insurance Policy: How a Life Settlement Is Taxed
A life settlement payout splits into three slices — basis tax-free, gain up to cash surrender value as ordinary income, the rest as capital gain. Here is how a business reports it, plus Forms 1099-LS, 1099-SB, 8925 and Section 101(j).
Pet Insurance as a Voluntary Employee Benefit: Costs, Payroll Deduction, and the ERISA Safe Harbor
22% of U.S. organizations now offer pet insurance, up from 14% in 2022, and under the voluntary model it costs the employer nothing in premiums. How the three program models differ, what employees pay (about $43/month for dogs, $23 for cats), why the deduction must be post-tax, and the four DOL conditions that keep the benefit outside ERISA.
Rage Room Business Bookkeeping: Pricing Sessions, Costing Breakables, and Insuring the Chaos
A rage room sells the destruction of its own inventory, so session revenue means nothing without a cost per smash. This guide covers revenue by package tier, standard-cost breakable COGS, e-waste disposal rules, workers comp classification, waivers versus insurance, and the 2026 Section 179 limit of $2.56 million for buildout and equipment.
Berkshire Hathaway Q2 2026 Earnings: $25.7B of Net Income, $10.9B of Unrealized Gains
Berkshire Hathaway reported $25.7B of Q2 2026 GAAP net income, but $10.9B was unrealized equity gains; operating earnings were $13.0B, cash and T-bills reached $365.5B, and insurance float hit $177.5B. A public Beancount ledger separates mark-to-market gains from operating results.