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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.

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12 min read

The Mental Health Private Practice Owner's Bookkeeping Playbook: Insurance Billing, PSYPACT, the No Surprises Act, and the KPIs That Keep Your Clinic Solvent

A practical bookkeeping guide for solo and group mental health private practices — covering contractual allowances under ASC 606, No Surprises Act Good Faith Estimates, PSYPACT and Counseling Compact licensure, 1099-versus-W-2 classification under the 2024 DOL rule, S-corp reasonable compensation thresholds, and the six monthly KPIs (utilization, no-show rate, net collection rate, days in A/R) that determine whether a counseling practice stays solvent.

Mike Thrift

bookkeepinghealthcarerevenue-recognition
12 min read

Maple Syrup Sugarhouse Bookkeeping: Schedule F vs C, Section 263A, and the KPIs That Predict Your Season

A working guide for sugarhouse operators — how to split Schedule F farming from Schedule C manufacturing, capitalize sap-to-syrup costs under Section 263A, expense a $40,000 reverse-osmosis unit under Section 179, and track the five KPIs (starting with 0.34 gallons per tap) that predict whether next season pays the mortgage.

Mike Thrift

farmingmanufacturingseasonal-business
12 min read

Indoor Golf Simulator Lounge Bookkeeping: Tracking Bay-Hour Revenue, Capitalizing Hardware, and the KPIs That Drive Profit

A working playbook for owner-operators of boutique indoor golf simulator lounges — how to recognize bay rental, membership, league, and breakage revenue under ASC 606; capitalize $24K Trackman units and $60K bay buildouts via Section 179, bonus depreciation, and QIP cost segregation; classify teaching pros correctly; and read the bay-utilization and revenue-per-bay-hour KPIs that separate profitable lounges from the rest.

Mike Thrift

bookkeepingrevenue-recognitionsection-179
13 min read

Travel Advisor Bookkeeping: ASC 606 Commission Recognition, FAM Trip Deductions, and KPIs for Independent Agents

How independent travel advisors should recognize host-agency commissions under ASC 606 at departure date, hold client deposits in trust, document FAM trips under Section 274, navigate seller-of-travel registration in California, Florida, Hawaii, and Washington, and track the KPIs — revenue per booking, repeat rate, receivables days outstanding — that distinguish sustainable advisor businesses from hobbyists.

Mike Thrift

bookkeepingtravelrevenue-recognition
13 min read

The Independent Tire Shop Bookkeeping Playbook: ASC 606, Federal Excise Tax, Road Hazard Warranty Reserves, and Bay-Hour KPIs

How independent tire shops should book six distinct revenue streams under ASC 606, treat scrap-tire fees and Form 720 federal excise tax as pass-through liabilities, amortize road hazard warranties as deferred revenue, stack Section 179 with 100% bonus depreciation on lifts and alignment racks, and read the four bay-hour KPIs that actually predict profitability.

Mike Thrift

bookkeepingsmall-businessrevenue-recognition
12 min read

Independent Process Server and Skip Tracer Bookkeeping: ASC 606, FDCPA/DPPA/GLBA Compliance, Mileage, and the KPIs That Drive Profit

A working guide to bookkeeping for solo process servers and multi-server firms — entity selection, ASC 606 revenue recognition triggered by the sworn affidavit, FDCPA/DPPA/GLBA exposure, mileage method choice and Section 179, worker classification under the ABC test, trust accounting for pass-through funds, and the operating KPIs that separate a healthy practice from a treadmill.

Mike Thrift

bookkeepingrevenue-recognitioncompliance
12 min read

Independent Nail Salon and Mobile Manicure Bookkeeping: ASC 606, the OBBBA Section 45B Expansion, and the KPIs That Predict Whether You'll Survive Year Two

Nail salon bookkeeping in 2026 — ASC 606 deferred revenue on prepaid packages and gift cards, the new OBBBA Section 45B FICA tip credit for beauty services, ABC-test worker classification after California's booth-rental expiration, MMA monomer compliance, and the chair-utilization and revenue-per-square-foot KPIs that separate profitable salons from the bottom half.

Mike Thrift

bookkeepingbeautysmall-business
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