#entrepreneurship
Guia financera i consells comptables per a emprenedors i startups
Restaurant meals are back to 50% after the 2022 100% boost expired — the real test is whether each meal has amount, time, place, purpose, and business relationship plus your presence.
Estònia va afegir un recàrrec del 2% sobre els honoraris dels membres del consell (24% total) a partir de gener de 2026 i ara denega números d'IVA a empreses e-Residents sense vincles econòmics reals — mentre que l'impost de societats del 0% sobre beneficis retinguts es manté. Aquí teniu què canvia per als propietaris d'OÜ estònies.
Mileage bundles costs at 70 cents per mile but year-one actual unlocks Section 179 for heavy SUVs — pick the method before you place the vehicle in service and keep the daily log that makes either deduction survive.
Exclusive and regular use decides eligibility before math — then pick $5 per square foot up to $1,500 or actual allocations. Keep the dated floor plan that proves the room and the method that fits your sale timeline.
Average shrink is 1.4–1.6% of sales — booked as extra COGS only after a count. Stratify cycle counts by ABC, reconcile 3PL before booking, and show the reserve honestly every month.
Underpayment interest is daily and quarterly — hit the 100%/110% or 90% harbor and pay the right amount by April 15, June 15, September 15, and January 15, or use Schedule AI for seasonal income before Form 2210 bills you.
An unpaid invoice isn't automatically a deduction for cash-basis businesses and worthlessness must be proven in the year claimed — document business character, collection efforts, and the specific charge-off before December 31.
Deduct premiums on Schedule 1, get reimbursed via ICHRA/QSEHRA, or take the premium tax credit — never two for the same dollar. Master the month-by-month coordination and circular math that prevents double benefits.
Els hàbits amb els diners es formen als set anys, però només un 22% dels pares parlen de diners amb els seus fills setmanalment. Aquesta guia per edats mostra als empresaris com convertir la comptabilitat que ja fan — categoritzar, llibres majors, restriccions pressupostàries — en lliçons financeres pràctiques per a nens de 3 a 18 anys.
The $100K-or-200 shorthand is wrong in most states in 2026 — many repealed the transaction test and three big states use $500K. Track gross by state and channel before the notice does.
Federal relief says $5,000 but most states still require $600 — a form in the mailbox may be state-driven. Reconcile per-TPSO gross to taxable income and don't pay tax on mis-coded reimbursements.
La reforma de taxes de Kansas de 2026 — la primera des del 2008 — estableix les taxes de constitució d'LLC, LLP i LP en els mateixos 90 dòlars en línia que paguen les corporacions, retalla les taxes d'informe anual de les PEO de 1.000 a 250 dòlars i redueix les taxes d'informes biennals, estalviant a les empreses de Kansas més de 3 milions de dòlars anuals combinats.
