#small-business
Financial management strategies and tools for small business owners
A 100% Section 232 tariff on patented drugs and APIs hits smaller manufacturers on September 29, 2026; here is how independent pharmacies and specialty clinics should audit country of origin, separate tariff in landed cost, and manage the working-capital lag before the cost passes through.
US donor-advised funds deduct appreciated stock at FMV up to 30% of AGI; private foundations cap lower — IRS rules for owners.
Event rental fleet is a depreciable fixed asset, not COGS; booking deposits, damage holds, and forfeitures uses deferred-revenue and refundable-liability accounts, and cycle-counting shrinkage as its own line keeps 8–12% linen loss from silently eating your margin.
An ICHRA lets employers reimburse employees tax-free for individual health insurance instead of buying a group plan. Covers the 2026 affordability threshold of 9.96%, QSEHRA vs ICHRA rules, the 11 allowable employee classes, required notices, and how to book reimbursements without losing the tax advantage.
Invoice factoring sells your receivables to a factor who collects. AR financing is a loan using invoices as collateral while you keep control.
Mercury, Relay and Novo all offer $0 monthly fees — but they solve different problems. This 2026 guide compares Treasury yield, Profit First buckets, cash deposits, wires, and bookkeeping fit so you pick by workflow, not branding.
Moving companies earn 55-60% of revenue between May and August, then face a 50-70% winter trough. Job-cost every move, depreciate trucks under MACRS 5-year rules, hold a 12-18% peak-season reserve, and run a 13-week cash forecast so summer profit funds winter.
For wages paid on or after January 1, 2026, employers must report qualified tips in W-2 Box 12 Code TP and the Treasury Tipped Occupation Code in Box 14b, or tipped employees lose a deduction of up to $25,000 under section 224.
Under GAAP's ASC 330, inventory must be carried at the lower of cost or net realizable value. This guide shows small businesses how to calculate NRV, book the write-down, document it for the IRS, and avoid the book-tax timing trap.
For fiscal 2026 the IRS high-low per diem rates are $319/day (high-cost) and $225/day (standard), unchanged from the prior year. Per diem stays tax-free only under an accountable plan's three rules — business connection, substantiation within 60 days, and return of excess within 120 days.
AI meeting notetakers can trigger all-party consent rules in roughly a dozen states and create voiceprints regulated by Illinois BIPA, which carries $1,000 per negligent and $5,000 per intentional violation with no proof of harm required. This guide maps the consent rules, the three things BIPA requires before a voiceprint exists, and a six-step settings, consent, and retention playbook for teams under 50 people.
An Amazon FBA reserve is money Amazon owes you, not a fee — book the withheld settlement as a current asset (Amazon Reserved Balances), not a P&L expense, so revenue is not understated and bank reconciliation ties.
