SAFE Notes and Warrants Explained: How Founders Account for Caps, Discounts, and Dilution
Post-money SAFEs lock each investor's percentage at signing, so stacked SAFEs dilute founders. Model caps, discounts, and warrants before you sign.
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Startup
Essential accounting and finance guidance for startup founders
Starting a Business? The Federal Tax Checklist the IRS Actually Recommends
The IRS starting-a-business checklist covers structure, EIN, tax year, recordkeeping, and retirement plans — finish all seven before your first quarter closes.
Feast vs. Tecton: Capitalizing In-House Feature-Store Infrastructure Under ASC 350-40 When You Build Instead of Buy
Building on Feast turns engineering payroll into a capital asset under ASC 350-40; buying Tecton keeps it operating expense. Document the stages.
The GPU Breakeven Line: When a Self-Hosted vLLM Cluster Beats the LLM API Bill
Self-hosting beats LLM APIs past ~$20K/mo in API spend, then the cluster becomes a 5-year asset with Section 179 or bonus depreciation.
Market Research on a Small Business Budget: Find Your Customers and Outflank Competitors Before You Write Your Plan
42% of failed startups cite no market need. Use free Census and SBA data to size demand, map competitors, and pick the right business plan.
SAFE Notes Explained: Valuation Caps, Discounts, and the Dilution Math Every Founder Should Run Before Signing
A SAFE converts at the lower of its valuation cap or discount price — and post-money SAFEs stack dilution on founders, not earlier investors.
Section 195 Startup Costs: How to Deduct What You Spent Before Opening Day
Section 195 lets new US businesses deduct $5,000 of startup costs immediately and amortize the rest over 180 months — but only after launch day.
Do You Need a Business License? The Federal, State, and Local Permits Most New Owners Miss
Registering your LLC is not a license to operate. Most businesses need federal, state, and local permits — here is how to find every one of yours.
Selling Access to Your MCP Server: Bookkeeping for Usage-Based and Subscription Revenue
Recognize MCP usage revenue as agents consume it, hold prepaid credits as deferred revenue, and track API passthrough cost per tool.
Delaware's SB 21 Is Now Settled Law: What Narrowed Shareholder Inspection Rights Mean for Your Funded Startup
Delaware's high court upheld SB 21: shareholder inspections now cover only formal records — minutes, board materials, financials. What founders must do.
How Much Does a Trademark Cost in 2026? USPTO Fees, Attorney Costs, and Renewals
A US trademark costs $350 per class in USPTO fees; with search, surcharges and an attorney, one class runs $350–$3,500, plus $325 per class in year five.
Peru Now Requires Electronic Invoicing From Day One: What New Businesses Must Get Right
Since June 1, 2026, SUNAT makes new RUC registrants electronic issuers the day they register — set up facturas, boletas and SIRE before your first sale.