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#plain-text-accounting

Plain-Text Accounting

Discover the power of version-controlled, human-readable financial records

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Bookkeeping for Wildlife Rehabilitation Centers: Fund Accounting When You Can't Charge for Care
·mike

Bookkeeping for Wildlife Rehabilitation Centers: Fund Accounting When You Can't Charge for Care

Most states bar wildlife rehab centers from charging for care, so every dollar is a donation—and raising one raccoon still costs about $500. How fund accounting under ASU 2016-14, per-animal cost tracking, and permit-mandated intake logs fit together for donation-only nonprofits.

nonprofit
bookkeeping
compliance
Debanking in 2026: What the End of 'Reputational Risk' Means for Your Business Bank Account
·mike

Debanking in 2026: What the End of 'Reputational Risk' Means for Your Business Bank Account

Federal regulators eliminated "reputational risk" from bank supervision in 2026 — a joint OCC-FDIC rule effective June 9, an SBA lender audit, FTC warnings to payment processors, and new state disclosure laws now limit when banks can close accounts. Here's who remains exposed and what to do if your business account is frozen or terminated.

banking
business-banking
small-business
Direct Mail Is Beating Email Again: Why Small Businesses Are Going Back to the Mailbox in 2026
·mike

Direct Mail Is Beating Email Again: Why Small Businesses Are Going Back to the Mailbox in 2026

USPS Every Door Direct Mail (EDDM) lets small businesses reach every address on a mail carrier route for about $0.26 per piece, no mailing list required — and direct mail's roughly 4.4% response rate now dwarfs email's 0.12%. How EDDM Retail and BMEU work, what real campaigns returned, and how to track cost per acquisition in your books.

branding
small-business
business-growth
NIST CSWP 50: The First Federal Cybersecurity Guide Written for Businesses of One
·mike

NIST CSWP 50: The First Federal Cybersecurity Guide Written for Businesses of One

NIST's draft CSWP 50, released April 2026, is the first federal cybersecurity guidance written explicitly for non-employer firms — the 28+ million U.S. businesses with zero employees. Here's what changed from the 2009 guidance, how the CSF 2.0 six functions translate to a solo operation, and a 30-minute checklist to act on today.

security
small-business
freelance
PCAOB Bars Zwick CPA Over Fabricated Genie Energy Workpapers: What Audit Quality Failures Mean for Small Businesses
·mike

PCAOB Bars Zwick CPA Over Fabricated Genie Energy Workpapers: What Audit Quality Failures Mean for Small Businesses

The PCAOB revoked Zwick CPA's registration and fined the firm $50,000 after finding its 2022 Genie Energy audit relied on the predecessor auditor's recycled workpapers with swapped names and fabricated documentation. With 61% aggregate deficiency rates at triennially inspected firms, here's how small businesses can vet the audits they rely on — and keep their own books diligence-ready.

audit
cpa
fraud-prevention
The $2,965 Question: Budgeting for USCIS's Latest Premium Processing Fee Hike
·mike

The $2,965 Question: Budgeting for USCIS's Latest Premium Processing Fee Hike

Effective March 1, 2026, USCIS raised the premium processing fee for H-1B, L-1, O-1, TN, and E-3 petitions from $2,805 to $2,965 — a 5.72% CPI-indexed increase that recurs every two years. Full fee table for Forms I-129, I-140, I-539, and I-765, plus how small employers can budget for total sponsorship costs of $6,770–$9,770 per hire.

immigration
small-business
budgeting
Ghost Kitchen Bookkeeping: How to Stop Three Virtual Brands From Wrecking One P&L
·mike

Ghost Kitchen Bookkeeping: How to Stop Three Virtual Brands From Wrecking One P&L

Delivery platforms take an effective 30–40% of each order once commissions, promotions, and processing fees stack up — and a multi-brand ghost kitchen that books only net deposits can't tell which concept is profitable. This guide covers per-brand revenue categorization, three methods for allocating shared rent, utilities, and labor (square footage, revenue share, labor hours), per-brand food cost tracking, and a six-step monthly close checklist.

restaurant
bookkeeping
small-business
IRS Contractor Data Security Failures: What the 2026 TIGTA Report Found — and How to Protect Your Tax Data
·mike

IRS Contractor Data Security Failures: What the 2026 TIGTA Report Found — and How to Protect Your Tax Data

A 2026 TIGTA audit found 1,375 unauthorized entries into restricted taxpayer-document areas and critical vulnerabilities left unpatched an average of 223 days at IRS scanning contractors. Here is what the watchdog found, how the IRS responded, and the concrete steps — IP PIN enrollment, early filing, e-filing — that reduce your exposure.

tax
security
privacy
You Bought a Micro-SaaS, Not Software: Purchase Price Allocation and the 15-Year Section 197 Rule
·mike

You Bought a Micro-SaaS, Not Software: Purchase Price Allocation and the 15-Year Section 197 Rule

Software acquired as part of buying a business amortizes over 15 years under IRC Section 197 — not the 36 months standalone software gets. How to allocate a micro-SaaS purchase price across the seven IRS asset classes, agree on Form 8594 with your seller, and record it in a plain-text ledger.

business-acquisition
buying-a-business
saas
Custom Sign Shop Bookkeeping: A Job Costing Guide for Pricing Profitable Signs
·mike

Custom Sign Shop Bookkeeping: A Job Costing Guide for Pricing Profitable Signs

How sign shops use job costing to price channel letters, vinyl, and wraps profitably — tracking direct materials, direct labor, labor burden (roughly 15%+ over base pay), and an hourly overhead rate, with a pricing formula and common profit leaks like unbilled design revisions and install overruns.

bookkeeping
job-costing
small-business
Tire Retreading Bookkeeping: Why the Casing on Your Shelf Is Worth More Than the Rubber You Just Cured
·mike

Tire Retreading Bookkeeping: Why the Casing on Your Shelf Is Worth More Than the Rubber You Just Cured

How tire retreaders should book casing custody, core credits, and warranty adjustments — customer-owned casings stay off your inventory, core credits are an inventory purchase rather than an expense, and prorated warranty claims justify a monthly accrued reserve. Includes example beancount entries and a minimal chart of accounts.

bookkeeping
small-business
inventory
AI Phone Agents for Small Businesses in 2026: Costs, Failure Modes, and a Rollout Plan
·mike

AI Phone Agents for Small Businesses in 2026: Costs, Failure Modes, and a Rollout Plan

Small businesses lose over $126,000 a year to missed calls, and 62% of incoming calls go unanswered. AI phone agents now answer, qualify, and book those calls for $99–$299/month — a 93–95% discount versus a $53,700 in-house receptionist. Here's what they cost in 2026, where they fail, and how to roll one out starting with overflow calls.

ai
automation
small-business
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