#real-estate
Real Estate
Real estate accounting, property tracking, and investment management
Percentage Rent Explained: A Guide for Retail and Restaurant Tenants
Percentage rent adds a variable charge — typically 5-10% of gross sales above a lease's breakpoint — on top of base rent in most shopping-center, mall, and restaurant leases, and landlords can audit tenant sales records to enforce it.
SBA Decouples 7(a) and 504 Loan Caps, Doubling Combined Limit to $10 Million
As of July 4, 2026, the SBA has decoupled its 7(a) and 504 loan programs, replacing their shared $5 million cap with independent $5 million limits each — giving qualifying small businesses access to up to $10 million in combined SBA-guaranteed financing.
Property Management Trust Accounting: The Three-Way Reconciliation That Keeps You Out of Regulatory Trouble
Property management trust accounts require a monthly three-way reconciliation matching the bank balance, general ledger, and tenant sub-ledgers to the penny, and even a one-dollar variance is treated as a noncompliant account by state real estate regulators.
The Short-Term Rental Loophole in 2026: How W-2 Earners Offset Income with Material Participation and 100% Bonus Depreciation
A walkthrough of the Section 469 seven-day rule, the three realistic material participation tests, and how the One Big Beautiful Bill Act's permanent 100% bonus depreciation lets short-term rental owners offset W-2 income — plus the bookkeeping habits that survive an IRS audit.
The Home Stager's Financial Playbook: How Solo Stagers and Boutique Firms Track Furniture Inventory, Recognize Project Revenue, and Stay Profitable in 2026
How home staging businesses track furniture inventory under MACRS, recognize install and rental revenue under ASC 606, navigate the W-2 vs 1099 ABC-test trap for staging crews, and watch the five KPIs that separate profitable stagers from those that scale into bankruptcy.
Opportunity Zones 2.0: A 2026 Planning Guide for Real Estate Sponsors and Family Offices
The One Big Beautiful Bill Act made Qualified Opportunity Zones permanent and introduced rolling 5-year deferrals, decennial map redesignations starting July 1, 2026, a new rural fund class (QROF) with a 30% basis step-up at year 5, and $10,000-per-return reporting penalties. Here is the planning sequence for sponsors and family offices through the 2026–2027 window.
Independent Home Inspector Bookkeeping: Schedule C, ASC 606, and the KPIs That Predict Survival
How solo and multi-inspector home inspection firms should structure their books — entity choice, ASC 606 revenue recognition for buyer-side and pre-listing reports, Section 179 deductions for thermal cameras and Part 107 drones, sub-inspector classification, and the KPIs that predict three-year survival.
Bed-and-Breakfast Bookkeeping: OTA Commissions, Occupancy Tax, and the Section 280A Trap
How small inns and B&Bs should record OTA commissions at gross under ASC 606, hold transient occupancy tax in fiduciary accounts, navigate the Section 280A live-in owner trap, and stack Section 47 historic credits with cost segregation.
Custom Home Builder Bookkeeping: Section 460, Job Costing, Retainage, and NAHB Benchmarks
How independent residential GCs and custom home builders should structure their books — Section 460 method election, phase-level job cost categories, deposit and retainage handling, mechanics lien waiver discipline, warranty reserves, and the NAHB KPIs that matter.
Salon Suite and Booth Rental Bookkeeping: A Practical Guide for Suite Operators and Independent Stylists
How salon-suite operators and booth-renting stylists should separate ASC 842 lease revenue from ASC 606 service revenue, capitalize the build-out under QIP and Section 179, navigate the DOL 2024 worker-classification rule and state ABC tests, and track the few KPIs — suite occupancy, RevPRSF, average tenure — that actually predict location survival.
Self-Storage Facility Bookkeeping: Revenue Streams, Lien Sales, Tenant Protection Plans, and Cost Segregation
A working guide for self-storage operators on ASC 606 revenue recognition across rent, lien sale proceeds, deposits, and tenant protection plans; cost segregation that shifts 20–40% of basis into 5- and 15-year lives; and the economic occupancy and RevPAF KPIs lenders underwrite.
Real Estate Brokerage Bookkeeping in 2026: GCI, Agent Caps, Trust Accounts, and RESPA Compliance
How independent real estate brokerages should set up their chart of accounts in 2026 — separating GCI, agent splits, and franchise royalties into contra-revenue, running three-way trust-account reconciliations, documenting 1099-NEC payouts under IRC Section 3508, defending RESPA Section 8 entries, and accruing E&O self-insured retention reserves so company dollar, audit readiness, and Section 199A QBI all stay visible.