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Payroll

Payroll management, processing, and compliance for businesses of all sizes

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17 min read

Mobile IV Hydration and Wellness Infusion Therapy Business Bookkeeping: A Complete Guide for Owner-Operators

A practical bookkeeping playbook for mobile IV hydration and wellness infusion operators — covering the Friendly-PC/MSO corporate structure, ASC 606 treatment of memberships and prepaid packages, 503A vs 503B pharmacy COGS, medical director Fair Market Value documentation, RN classification under state ABC tests, Section 179 vehicle and equipment depreciation, and the KPIs (ARPT, RN utilization, gross margin, repeat rate, CAC) that distinguish operators who survive an audit from those whose tax return tells a depressing story.

Mike Thrift

bookkeepinghealthcaresmall-business
16 min read

Residential Assisted Living Bookkeeping: A Complete Guide for 6-to-16 Bed Owner-Operators

A working guide to bookkeeping for owner-operated residential assisted living and personal care homes — ASC 606 treatment of community fees, payer-mix subledgers for Medicaid waiver and VA Aid and Attendance, caregiver W-2 vs 1099 classification, cost segregation strategy after the 2025 bonus depreciation reset, and the seven KPIs that predict profitability in 6-to-16 bed senior care homes.

Mike Thrift

bookkeepinghealthcarerevenue-recognition
14 min read

Driver Education School Bookkeeping: Prepaid Lessons, Dual-Brake Vehicles, and Instructor Classification Risk

A working accounting backbone for a state-licensed driving school — deferring prepaid teen package revenue under ASC 606, Section 179 treatment for dual-brake training vehicles outside the Section 280F luxury-auto caps, the ABC-test exposure of paying per-diem instructors on 1099, a self-insured-retention reserve accrued per behind-the-wheel hour, and the operational KPIs (vehicle utilization, package redemption rate, first-attempt DMV pass rate) that separate growing schools from those quietly bleeding cash.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
13 min read

Massage Therapy and Wellness Studio Bookkeeping: Booth Rental, Prepaid Packages, Sales Tax, and Tip Credits

A practical guide to the seven bookkeeping decisions that determine whether a massage therapy clinic survives a state labor audit — worker classification under the ABC test, ASC 606 deferred revenue for prepaid packages, retail sales tax on CBD and body care, Section 45B FICA tip credit eligibility, Section 179 expensing, MindBody and Vagaro reconciliation, and insurance prepayments.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
15 min read

The R&D Tax Credit in 2026: How OBBBA Restored Section 174 Expensing, the Section 41 Four-Part Test, and the $500,000 Payroll Tax Offset for Qualified Small Businesses

OBBBA restored immediate Section 174 domestic R&E expensing in 2026 and gives small businesses until July 6, 2026 to amend 2022–2024 returns. A practical guide to the Section 41 four-part test, the 14% Alternative Simplified Credit, the Section 280C reduced-credit election, and the $500,000 payroll tax offset for qualified small businesses.

Mike Thrift

tax-creditstax-planningtax-compliance
12 min read

Non-Medical Home Care Agency Bookkeeping: Payer Mix, EVV Compliance, Caregiver Classification, and Surviving Medicaid Audits

How non-medical home care agencies should structure a payer-segmented chart of accounts, reconcile EVV data under Section 12006 of the 21st Century Cures Act, classify caregivers as W-2 employees, manage aging receivables across Medicaid, VA, and LTC insurance payers, and prepare documentation that survives a Medicaid post-payment audit.

Mike Thrift

bookkeepinghealthcarecompliance
16 min read

Daycare and Childcare Center Bookkeeping Under CACFP: Reimbursement Rates, Parent Co-Pays, State Vouchers, and Recordkeeping That Survives an Audit

How daycare operators should structure their books to handle CACFP reimbursements, state subsidy vouchers, and parent co-payments — covering chart of accounts, daily meal count discipline, classroom-level labor allocation, and the recordkeeping that holds up under state audits.

Mike Thrift

bookkeepingsmall-businesschart-of-accounts
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