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Finance

Concepts financiers essentiels et perspectives pratiques pour la comptabilité moderne

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15 juillet 20269 minutes de lecture

Valeur Économique Ajoutée (EVA) Expliquée : La Métrique de Profit qui Facture le Capital

Valeur Économique Ajoutée (EVA) = NOPAT − (WACC × capital investi) — le profit restant après que chaque source de capital, dette et capitaux propres confondus, soit rémunérée à son taux courant. Un exemple pratique, comment estimer le NOPAT et le WACC, pourquoi l'EVA évite le biais du pourcentage du ROI, et comment les propriétaires de petites entreprises peuvent l'utiliser pour les décisions d'investissement.

Mike Thrift

financial-analysisfinancial-managementprofitability

15 juillet 202613 minutes de lecture

State Data Breach Notification Laws in 2026: A 50-State Compliance Playbook for Small Businesses

Every state requires breach notice and size doesn't exempt you — map the 30/45/60-day clocks, California SB 446's 30-day and 15-day AG rule, 500/1000 thresholds, risk-of-harm, and run on the shortest deadline.

Mike Thrift

compliancesmall-businessbusiness

14 juillet 202611 minutes de lecture

Independent U-Pick Farm and Agritourism Bookkeeping: Schedule F vs Schedule C, Multi-Enterprise Tracking, Sales Tax, Weather Reserves, and the KPIs That Make a Season Pay

U-pick berries are farm income, admissions and donuts are not — split Schedule F and C, track per-enterprise contribution, tax admissions and prepared food, reconcile Square, and run on revenue per acre and per visitor.

Mike Thrift

small-businessbookkeepingfarming

13 juillet 202612 minutes de lecture

Independent Voiceover Artist Bookkeeping and Taxes: Schedule C, Home Studio, Gear, Agent Commissions, Residuals and Multi-State Income, and the KPI That Explains Your Year

Every audition is unpaid labor — track per-job gross vs commission, pass exclusive-use for the home booth, expense gear via Section 179/bonus, allocate buyouts over usage, and run on revenue per audition.

Mike Thrift

small-businessbookkeepingfinance

12 juillet 202611 minutes de lecture

Independent Private Investigator and Surveillance Agency Bookkeeping: Client Retainer and Trust-Account Handling, State Licensing and Bonding, Per-Case Job Costing, and the KPIs That Keep You Solvent

Retainers are deferred revenue or client trust — track per case, job-cost hours, mileage, advances and subcontractors, classify investigators on control, and run on realization and recovered-expense recovery.

Mike Thrift

bookkeepingsmall-businessfinance

11 juillet 202610 minutes de lecture

Independent Private Music Teacher Bookkeeping (Piano, Guitar, Voice, Strings): Schedule C and Quarterly Estimated Taxes, Prepaid Lesson and Recital-Fee Deferred Revenue, Home Studio Deduction, Instrument and Equipment Section 179, and the New $2,000 1099-NEC Threshold Explained for Solo Instructors

Prepaid lessons are deferred revenue — track per student, pass the exclusive-use test for the home studio, expense instruments via Section 179/bonus, log mileage contemporaneously, and keep W-9s for the 1099-NEC threshold.

Mike Thrift

educationsmall-businessbookkeeping

10 juillet 202611 minutes de lecture

Independent Driving School and Driver's Education Bookkeeping: Prepaid Lesson Packages and Deferred Revenue, Dual-Control Vehicle Fleet, Instructor Classification, and the KPIs Every Owner Should Track

Prepaid lessons are deferred revenue — track per student, accrue fleet and brake reserves per hour, classify instructors on control not preference, and run on revenue per vehicle hour.

Mike Thrift

educationsmall-businessbookkeeping

9 juillet 202612 minutes de lecture

Independent Flight School Bookkeeping (Part 141 and Part 61): Block-Time Deferred Revenue, Aircraft Leaseback and Dry/Wet Rental Accounting, Fuel Reserves, CFI Classification, and the KPIs That Matter

Flight schools are utilization businesses — track block-time deferred revenue per student, leaseback per tail, fuel and overhaul reserves per hour, CFI classification, and revenue per aircraft hour to clear break-even.

Mike Thrift

operationssmall-businessbookkeeping

8 juillet 20269 minutes de lecture

Protecting Margins When Costs Rise: Repricing, Cost Control, and Resilience Strategies for 2026

Margins don't collapse in a crisis — they leak in small cost steps. A quarterly loop to measure by SKU/channel, reprice in structure, cut waste not wages, and keep a buffer.

Mike Thrift

small-businessfinanceentrepreneurship

7 juillet 20269 minutes de lecture

The Cash Balance Plan: How High-Earning Business Owners Contribute $200,000+ a Year Toward Retirement

Beyond the 401(k): how owners 50+ use a cash balance pension to deduct $200k–$400k a year — who benefits, what it costs, and why it requires annual funding and actuarial discipline.

Mike Thrift

retirementsmall-businessfinance

6 juillet 202610 minutes de lecture

Writing Down Obsolete and Slow-Moving Inventory: Lower of Cost or Net Realizable Value Explained

Don't carry dead stock at full cost — GAAP's lower of cost or NRV rule requires writing obsolete and slow-moving inventory down to what you can actually realize, with a repeatable month-end workflow.

Mike Thrift

inventorybookkeepingsmall-business

5 juillet 202611 minutes de lecture

Lease vs. Buy Equipment in 2026: Section 179, Total Cost of Ownership, and the Real Tax Math

Don't compare monthly payments — compare after-tax lifetime cost. How Section 179, 40% bonus depreciation, and ASC 842 change the lease vs. buy math in 2026.

Mike Thrift

small-businesstax-compliancebookkeeping

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