Startup SPVs Explained: How Special Purpose Vehicles Keep Your Cap Table Clean
An SPV pools many angel checks into one LLC and one cap-table line; backers pay 10–20% carry plus setup fees, and the lead votes the whole block.
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Startup
Essential accounting and finance guidance for startup founders
Venture Debt for Early-Stage Startups: Borrow Runway Without Selling the Company
U.S. startups borrowed a record $68.8B of venture debt in 2025. Warrants cost 1-5% dilution, but covenant breaches - not missed payments - trigger most defaults
What Startup Employees Should Know Before Selling Stock in a 2026 Tender Offer
A tender offer's ISO disqualifying-disposition income lands on your W-2 with no federal withholding — plan US estimated taxes before the window closes.
Tokenized Equity Is Still Equity: What the SEC's 2026 Guidance Means for Your On-Chain Raise
Tokenized equity is still equity under the SEC's 2026 guidance — pick your Reg D or Reg A exemption before you mint, and keep one authoritative cap table.
Live Scan Fingerprinting Service Bookkeeping: Per-Roll Fees, Pass-Through Billing, and the Mobile vs. Storefront Math
DOJ and FBI live scan fees are a liability, not revenue — book only the rolling fee as income, and capitalize the $7,000 scanner or elect Section 179.
Opening a Montessori Preschool: Startup Costs, Staffing, and the Bookkeeping That Keeps Tuition Honest
A leased three-classroom Montessori preschool needs $350,000-$600,000 to open, and spring tuition deposits are deferred revenue, not cash for summer construction. Startup ranges, staffing math, and the two entries founders get wrong.
Reading Your First US Term Sheet: Valuation, Liquidation Preference, and the Control Terms Founders Miss
A $10M pre-money valuation with a 15% option pool values the founders' shares closer to $8.5M. A clause-by-clause walk through a priced-round term sheet — the option pool shuffle, 1x non-participating preference, full-ratchet anti-dilution, board seats and veto lists — with the math worked out.
The IRS's New Form 15620 for 83(b) Elections: What Startup Founders Need to Know About Filing Online in 2026
Form 15620 can now be submitted through an IRS Online Account, but the 83(b) election's 30-day deadline still has no routine extension. How the election works, when it pays, how to file online or by certified mail, and the six mistakes that sink it.
Buy vs. Build in the AI Era: A 2026 Framework for Indie SaaS Founders Deciding on Financial Tooling
A five-factor framework — 36-month total cost of ownership, time to value, differentiation, integration, and compliance risk — for deciding which SaaS financial tooling to buy and which to build, with a worked example at $20,000 MRR where buying a billing engine costs roughly $25,000–$45,000 against $50,000–$100,000+ to build one.
RSUs Explained for Startup Employees: Why Vesting, Not Selling, Is the Tax Event
RSUs are taxed as ordinary income on the vesting date, not at sale, and employers withhold a flat 22% on supplemental wages up to $1 million — leaving employees in the 32–37% brackets short by 10 to 15 percentage points each April. This guide covers double-trigger vesting at private startups, why no 83(b) election exists for RSUs, and the $0 cost-basis error on Form 1099-B that makes people pay tax twice on the same income.
How to Account for AWS Activate Cloud Credits (and Model the Credit Cliff)
AWS Activate credits are a discount, not income — record the gross cloud expense and net the credits against it in a contra-expense account, then forecast gross burn and the expiry date so your runway math survives the month the subsidy ends.
Provisional Patents for Small Inventors: What $65 Buys and the 12-Month Deadline You Cannot Extend
A provisional patent application costs $325, $130, or $65 depending on entity size, establishes a priority date, and lets you say "patent pending" — but it is never examined and goes abandoned exactly 12 months after filing, a statutory deadline that cannot be extended. Here is what to file, how to qualify for micro-entity status, and how to track the costs.