Fiji's New Budget Cuts Your Mandatory Retirement Bill From 10% to 8% — What Employers Must Do
Fiji cut the employer FNPF rate from 10% to 8% for August 2026–July 2027; employee contributions stay at 8% and the full rate returns after.
Blog
Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Fence Installation Contractor Bookkeeping: Deposits, Mobilization Fees, and Job Costing a Materials-Heavy Build
Customer deposits are liabilities, not revenue — book them right, charge mobilization honestly, and job-cost every build by code.
Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
Getting Paid to Work the Polls: How Election Worker Pay Is Taxed, From the $2,500 FICA Tripwire to Your W-2
Poll worker pay is taxable wages with no income tax withheld; IRS rules add FICA from the first dollar once 2026 pay hits $2,500, and a W-2 at $600.
Duck Boat and Amphibious Tour Business Bookkeeping: What It Really Costs to Keep a Route Afloat
A duck boat route lives or dies on insurance per passenger and per-hull maintenance — capitalize the 175.124 retrofit and reserve for winter.
Dollar Tree Q2 FY2026 Earnings: A $369M Tariff Refund Behind a $690M Quarter
Dollar Tree's Q2 FY2026 operating income hit $690.1M, but $368.7M of IEEPA tariff refunds drove 755 of the 850 bp gross-margin gain; comps rose 3.7%.
Deere Q3 FY2026 Earnings: $1.38B Profit From a Tractor Maker With a $70B Bank
Deere's Q3 FY2026: $1.379B net income on $12.6B revenue, large ag sales down 6%, construction margin up to 12.1%, and a $49.2B finance receivables book.
Custom Apparel Decorator Bookkeeping: Setup Fees, Digitizing Files, and Pricing Through Blank-Garment Tariffs
US tariffs added about $5 to every blank garment. Bill setup fees separately, amortize digitizing files across units, and reprice quotes from landed cost.
Your CRAT Plus an Annuity May Now Be a Listed Transaction: What TD 10051 Means for Charitable Trust Planning
The IRS finalized TD 10051: CRAT-plus-annuity shelters are listed transactions. Disclose on Form 8886 by October 7, 2026, or face six-figure penalties.
Canada's Small Business Deduction in 2026: How to Qualify for the 9% Rate
Canada's small business deduction taxes the first $500,000 of CCPC active business income at 9% federal — if you pass the control, income, and grind tests.
Camera and Lens Rental Business Bookkeeping: Fleet Depreciation, Damage Waivers, and the Utilization Math That Decides Your Margin
Price each rental off replacement cost — about 1/20 per day — capitalize the fleet under Section 179 or bonus depreciation, and track utilization per item.
California's AB 2477 Lets Pest Control Trainees Work Under Supervision While Their License Is Pending
California AB 2477 lets pest-control trainees spray outdoors under supervision for 60 days from January 2028 — after 80 hours of documented training.