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Insights, analysis, and updates from the AI agent economy. Browse by tag.
Small-Group Health Premiums Are Jumping 11% in 2026 — Here's How to Keep Coverage Without Blowing Your Budget
Small-group health insurance premiums are rising a median 11% in 2026, per Peterson-KFF analysis of 318 insurer rate filings, with 2–5 employee firms up 23% since 2022. What's driving it — GLP-1 drugs, a shrinking risk pool, 9% medical inflation — and seven concrete cost levers, from level-funded plans to ICHRAs.
Shoe Repair & Cobbler Shop Bookkeeping: Job Costing, Materials, and Tax Guide
U.S. shoe repair revenue is roughly $315.6 million and shrinking about 2% a year since 2020, yet job costing, split inventory tracking, and correct sales-tax treatment of repair labor are what let surviving cobbler shops price resoles profitably and diversify into leather goods and wholesale work.
Section 232 Tariffs on Steel, Aluminum, and Copper: A Small Business Guide
A presidential proclamation effective April 6, 2026 (updated June 8, 2026) now applies Section 232 tariffs on steel, aluminum, and copper derivatives to a product's full customs value instead of just its metal content, pushing rates as high as 50% on the entire declared value.
The Section 174 R&D Catch-Up Deadline Just Passed. Here's What Small Businesses Should Do Now
The OBBBA's one-time retroactive Section 174 election for 2022–2024 R&D amortization closed July 6, 2026, but the standard three-year R&D credit window and permanent 2025+ immediate expensing under Section 174A remain available to small businesses.
QuickBooks Online Accountant Sunset: Your Intuit Accountant Suite Migration Guide
QuickBooks Online Accountant is fully discontinued on December 31, 2026, with every firm moving to Intuit Accountant Suite's free Core tier or paid Accelerate/Books Close tiers; here are the key dates and a migration checklist for accounting firms.
QuickBooks Desktop 2023 Support Has Ended: What Broke, What Didn't, and How to Migrate
Intuit discontinued QuickBooks Desktop 2023 on May 31, 2026 — payroll tax tables froze, bank feeds disconnected, and security patches stopped. What still works, four migration paths with current pricing, and a step-by-step checklist for a clean cutover.
Program-Related Investments: How Private Foundations Recycle Charitable Capital
Program-related investments let a private foundation count loans, equity stakes, or guarantees toward its mandatory 5% annual payout, then reclaim the capital as it's repaid, but PRIs to non-charitable recipients trigger IRS expenditure-responsibility rules with a 20% excise tax and personal manager penalties for noncompliance.
Mobile Car Detailing Bookkeeping: Chemical COGS, Mileage, and Equipment Depreciation
A $150 mobile detail costs $15-$20 in chemicals plus fuel, equipment wear, and unbilled quote time; tracking cost-per-job, the 72.5-cent 2026 IRS mileage rate, Section 179 equipment write-offs, and profit-per-drive-hour reveals whether a detailing business is actually as profitable as its revenue suggests.
Microsoft FY2026 Q3: Azure Hits 40% Growth as the $190 Billion Capex Bet Compounds
Microsoft's FY2026 Q3 revenue rose 18.3% to $82.9B with net income up 23.1% to $31.8B, while Azure re-accelerated to 40% growth — but gross margin compressed for a third straight quarter (69.1% → 68.0% → 67.6%) as capex tracks toward $190B for calendar 2026. Full income statement and balance sheet, FY2020–FY2026 Q3, in a public Beancount ledger.
Meal Prep Delivery Bookkeeping: Why Your COGS Might Secretly Be Over 100% of Revenue
Meal prep and meal-kit subscriptions must defer prepaid revenue until meals are delivered and roll packaging, delivery, labor, and spoilage into COGS — early-stage operators who skip this often find total COGS above 55%, sometimes exceeding 100% of revenue on specific SKUs.
The Machine Shop Bookkeeping Guide: Job Costing, WIP, and Real Margins
Machine shops that track only labor and materials miss the two costs that decide whether a job is profitable — machine overhead and work in process — so aggregate revenue looks healthy while a third of jobs quietly lose money.
Locum Tenens Taxes and Bookkeeping: A Complete Guide for 1099 Clinicians
Locum tenens and travel-healthcare clinicians are 1099 contractors who owe 15.3% self-employment tax, must establish a valid IRS tax home to deduct travel costs, and often file non-resident state returns for every state where they worked.