#small-business
Financial management strategies and tools for small business owners
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.
A handmade candle priced at $13 typically costs $8.31 to make, pack, and support — then Etsy takes another ~13% in fees. This guide breaks down the full per-candle cost, the divide-don't-add pricing formula for a true 40% margin, and how to price wholesale without losing money.
A roller rink is six businesses under one roof — admissions, rentals, parties, concessions, lessons, arcade — and blending them into one revenue line hides which ones pay for the building. How to track each stream, handle admissions tax, capitalize a ~$37,600 skate fleet, book party deposits as liabilities, and fund the annual floor recoat at $0.50–$2.50 per square foot.
An S corporation K-1 loss is deductible only up to your stock basis plus debt basis, and a personal guarantee of a corporate bank loan creates zero debt basis. This guide covers the two basis buckets, the $25,000 open-account-debt threshold, the repayment gain trap, and the documentation that keeps a shareholder advance from being reclassified as equity.
The SEC pays whistleblowers 10–30% of sanctions collected above $1 million, and received a record 53,753 tips in FY2025. Here is how the program works, why private companies are in scope, what Rule 21F-17 forbids in your NDAs, and the five internal-control steps that keep a concern from becoming an enforcement action.
A step-by-step wind-down checklist — final 1040/1065/1120 returns, final 941/940/W-2 payroll filings, state dissolution, EIN account closure, Section 1245 and 1250 recapture on asset sales, and the 3-to-7-year record retention rules.
Singapore's Local Qualifying Salary rose from S$1,600 to S$1,800 on 1 July 2026 — full-time locals below the line now count as half a head (or zero below S$900) toward Work Permit and S Pass quotas, CPF filings drive the weekly headcount refresh, and 30% PWCS co-funding offsets qualifying raises.
Slotting fees run roughly $250–$1,000 per item per store in conventional grocery and $20,000–$100,000 per frozen SKU at large chains, and free fills, pay-to-stay charges and trade spend often double the real entry cost — here is how to model breakeven, negotiate the fee down, and book it correctly as a deduction against revenue rather than COGS.
Sushi food cost hides in fish yield loss of 45-60%, making $8/lb wholesale fish cost $16/lb usable. This guide covers yield testing, rice portion control, prepaid omakase deferred revenue, gift card breakage rules, itamae labor economics against the 60% prime cost benchmark, and a weekly bookkeeping routine for sushi operators.
From 1 July 2026 Tanzania's presumptive income tax regime covers turnover up to TZS 200 million at a 4% rate, up from TZS 100 million at 3.5%, and newly registered individual taxpayers with turnover of TZS 4M–200M get a 12-month income tax exemption dated from their TIN. Presumptive tax beats 30% self-assessment only above a net margin of roughly 13.3%.
Only Delaware, Nevada, New Mexico, and Wyoming let you form an LLC without naming owners on the public filing — but banks, tax agencies, courts, and your home state's foreign-qualification rules will still know who you are. State-by-state costs, the trap that undoes the privacy, and five paperwork mistakes that publish your name anyway.
SBA loans typically enter default after three to four missed payments; past 60 days past due with long-term problems, servicing rules push lenders toward liquidation over deferment. The sequence runs lender collateral seizure and personal-guarantee enforcement, SBA guarantee purchase with a 60-day demand letter, a lump-sum offer in compromise on Forms 1150 and 770 after collateral is liquidated, and finally Treasury Offset Program collection via tax refund offset and administrative wage garnishment.
