Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
How web accessibility consultancies price per-page WCAG audits ($75–$500 per page), package VPAT/ACR deliverables, structure $30K–$60K bundled remediation engagements as milestones, and book deposits as deferred revenue so each service line's true margin is visible.
Volunteer firefighters and EMTs are usually employees for federal tax purposes, so stipends and per-call pay are W-2 wages. Section 139B excludes up to $50 for each month of service ($600 a year) plus qualified state and local tax benefits; LOSAP awards accrue tax-deferred under an $8,000 cap for 2026 and are taxed as ordinary income on payout with no FICA; only accountable-plan reimbursements stay off the W-2.
Tencent's 2Q2026 earnings — RMB 204.8B revenue (+11% YoY), RMB 56.0B attributable profit (+0.7%), and capital expenditure up 176% to RMB 52.8B, pushing free cash flow to negative RMB 13.8B. A double-entry Beancount breakdown of segment growth, margins, and the AI compute build showing up in PP&E.
From 1 July 2026 Tanzania's presumptive income tax regime covers turnover up to TZS 200 million at a 4% rate, up from TZS 100 million at 3.5%, and newly registered individual taxpayers with turnover of TZS 4M–200M get a 12-month income tax exemption dated from their TIN. Presumptive tax beats 30% self-assessment only above a net margin of roughly 13.3%.
Sushi food cost hides in fish yield loss of 45-60%, making $8/lb wholesale fish cost $16/lb usable. This guide covers yield testing, rice portion control, prepaid omakase deferred revenue, gift card breakage rules, itamae labor economics against the 60% prime cost benchmark, and a weekly bookkeeping routine for sushi operators.
Slotting fees run roughly $250–$1,000 per item per store in conventional grocery and $20,000–$100,000 per frozen SKU at large chains, and free fills, pay-to-stay charges and trade spend often double the real entry cost — here is how to model breakeven, negotiate the fee down, and book it correctly as a deduction against revenue rather than COGS.
Singapore's Local Qualifying Salary rose from S$1,600 to S$1,800 on 1 July 2026 — full-time locals below the line now count as half a head (or zero below S$900) toward Work Permit and S Pass quotas, CPF filings drive the weekly headcount refresh, and 30% PWCS co-funding offsets qualifying raises.
A step-by-step wind-down checklist — final 1040/1065/1120 returns, final 941/940/W-2 payroll filings, state dissolution, EIN account closure, Section 1245 and 1250 recapture on asset sales, and the 3-to-7-year record retention rules.
The SEC pays whistleblowers 10–30% of sanctions collected above $1 million, and received a record 53,753 tips in FY2025. Here is how the program works, why private companies are in scope, what Rule 21F-17 forbids in your NDAs, and the five internal-control steps that keep a concern from becoming an enforcement action.
An S corporation K-1 loss is deductible only up to your stock basis plus debt basis, and a personal guarantee of a corporate bank loan creates zero debt basis. This guide covers the two basis buckets, the $25,000 open-account-debt threshold, the repayment gain trap, and the documentation that keeps a shareholder advance from being reclassified as equity.
A roller rink is six businesses under one roof — admissions, rentals, parties, concessions, lessons, arcade — and blending them into one revenue line hides which ones pay for the building. How to track each stream, handle admissions tax, capitalize a ~$37,600 skate fleet, book party deposits as liabilities, and fund the annual floor recoat at $0.50–$2.50 per square foot.
A handmade candle priced at $13 typically costs $8.31 to make, pack, and support — then Etsy takes another ~13% in fees. This guide breaks down the full per-candle cost, the divide-don't-add pricing formula for a true 40% margin, and how to price wholesale without losing money.
