Snow Tubing Hill Bookkeeping: Session Pricing, Lift Costs, and Surviving a 10-Week Season
A tubing hill earns its year in about 70 days. Track revenue per session-slot, hold a weather reserve, and book deposits and gift cards as liabilities.
Mike Thrift
Marketing Manager
Taqueria Bookkeeping: Yield Math, Shrinkage Controls, and Pricing That Keep a Street Taco Profitable
A $2.50 taco lives on pennies: cost it at cooked-protein yield, log salsa-bar waste, and price delivery apps 30% higher to keep a taqueria profitable.
Your Stock Went to Zero: How the Worthless-Securities Deduction Works
Stock that became totally worthless is deemed sold Dec. 31 under IRS Section 165(g) — report $0 proceeds on Form 8949 and amend up to 7 years back.
The 412(e)(3) Plan: The Fully Insured Pension That Lets Small Business Owners Deduct Six Figures a Year
A 412(e)(3) plan funds pensions through insurance contracts, letting owners in their 50s deduct $100,000+ a year — with IRS-mandated fixed premiums.
Paying Affiliates? Your 2026 Guide to Commission Accounting and 1099 Compliance
IRS rules require Form 1099-NEC for affiliates paid $2,000 or more in 2026 — collect W-9s before the first payout or face 24% backup withholding.
Airport Shuttle Business Bookkeeping: Per-Seat Pricing, Permit Fees, and the Load Factor That Makes the Route Pay
A 12-seat shuttle van at $35 a seat breaks even near 27% load per run, but empties and deadhead push real routes to 40–60%. Track fees per airport.
Alligator Farm Bookkeeping: CITES Tags, Split Hide-and-Meat Revenue, and Inventory That Can't Cross State Lines Untagged
Split hide and meat revenue, reconcile every CITES tag to cash, and carry 15-month grow-out costs correctly on Schedule F.
Business Loan Prepayment Penalties: Why Paying Off Early Can Still Cost You Thousands
SBA 7(a) loans charge 5/3/1% only on 15-year-plus terms prepaid within 3 years, while 504 penalties run 10 years — run the breakeven before paying off early.
Bonded Premises vs. Tax-Paid Tasting Room: A Craft Distillery's Guide to Booking Federal Excise Tax Correctly
Spirits in bond carry no excise tax; removal to a tasting room triggers $2.70–$13.50 per proof gallon. Book it as inventory cost so your ledger ties to TTB.
Day Rates Do Not Erase Overtime: How to Compute Time-and-a-Half for Day-Rate and Piece-Rate Workers
Under the FLSA, day-rate and piece-rate workers still earn overtime: divide weekly pay by hours worked, then add a half-time premium for each hour over 40.
Equipment Breakdown Insurance: The $500-a-Year Policy That Covers What Your Property Insurance Won't
Equipment breakdown insurance pays for internal failures your property policy excludes — typically $25–$50 a year per $50,000 of equipment, spoilage included.
Building an Expert Witness Side Practice: Retainers, Rates, and the Bookkeeping Behind Testimony Income
Expert witnesses earn $245–$500+/hr with retainers up front; report 1099-NEC income on Schedule C and pay IRS quarterly estimates.