#reconciliation
Bank reconciliation techniques for accurate financial records
Ten US states run container-deposit programs with deposits from 5 to 25 cents, and retailers must ring them as a separate line, take back empties of brands they sell, and book them as a liability rather than revenue — while handling fees of roughly 1 to 5 cents per container are the only part that is income.
The March 2026 DOJ settlement caps Ticketmaster service fees at 15% of face value at Live Nation amphitheaters, limits venue exclusivity deals to four years, and guarantees rival ticketing access — while the FTC's all-in pricing rule already binds every ticket seller. A practical guide for independent venues and promoters on rebuilding per-ticket math, ASC 606 principal-vs-agent revenue calls, settlement-sheet reconciliation, and the seven contract terms to renegotiate now.
New York City's app-based delivery rules — a $22.13 hourly courier pay floor for pay periods beginning on or after April 1, 2026, tipping offered at checkout with a 10% suggested minimum, and weekly itemized payouts — change what a restaurant has to record. Book gross marketplace sales, itemize every platform fee, run tips through a liability account that ends at zero, and the January 1099-K reconciles itself.
Since February 21, 2026, New York City requires hotels and short-term rental hosts to advertise an all-in total price including every mandatory fee, and to disclose credit card holds and advance deposits before the guest pays. Here is how the rule differs from the federal FTC junk-fee rule, what counts as mandatory, and how to keep room revenue, fee revenue, deposits, and incidental holds straight in your ledger.
Cloudflare's pay-per-crawl lets any site owner set a per-request price for AI crawlers (minimum $0.01), collect monthly payouts, and return HTTP 402 to non-payers. Here is how to configure it without blocking search traffic, and how to record the micropayment revenue in a plain-text ledger.
How to keep auditable books for a jukebox, claw machine, and pool table route — booking gross revenue on venue splits, meter-to-cash collection controls, MACRS depreciation with Section 179 ordering, claw-machine prize inventory, and the state sales tax and per-machine license rules operators most often miss.
Chase raised Performance Business Checking from $30 to $40 a month and Platinum from $95 to $103 in 2026, adding $120 and $96 a year. This guide lists the waiver thresholds ($2,000, $35,000 and $100,000 combined balance), shows when parking cash to dodge the fee costs more than paying it, and walks through a five-step audit of transaction, cash-deposit and wire charges.
OpenTable now deducts 2% from no-show penalties, reservation deposits, and prepaid experiences, and lets U.S. restaurants absorb the fee or pass it to diners per cancellation policy. This guide shows how to book deposits at gross as a liability, expense the fee separately, run a six-step monthly payout reconciliation, and decide whether deposits still pay off after the fee.
Since July 9, 2026, Etsy requires non-US sellers to ship to US buyers under Delivered Duty Paid (DDP), making the seller responsible for import duties now that the US de minimis exemption is gone. This guide covers what DDP actually costs (the tariff plus 15–17 dollar carrier clearance fees), how to rebuild landed cost per listing, and how to book and reconcile embedded versus actual duties every month.
Since July 1, 2026, Meta adds 2%–5% location fees on ads delivered to users in the UK, France, Italy, Spain, Austria and Türkiye, billed on top of campaign budgets and never shown in Ads Manager. Learn how to compute your blended fee rate, book the fees as their own ledger line, and reconcile from the invoice rather than the dashboard.
Under the Nacha Operating Rules, an ACH reversal corrects only a sender's qualifying error—a duplicate, wrong amount, wrong account, or qualifying wrong date—and must reach the receiving bank within five banking days of settlement. This guide explains how reversals differ from returns and R10/R11 unauthorized-debit claims, and how to record each event so payments stay reconcilable.
Amazon's Prime Business Card and Amazon Business Card, issued by U.S. Bank on Mastercard, launched May 13, 2026 with 5% or 3% back on Amazon purchases up to a combined $150,000 annual cap. This guide shows small businesses how to reconcile the card migration, book reward credits as cost reductions, and track 0% APR installment purchases as liabilities.
