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Beancount

Learn Beancount syntax, features, and workflows for effective financial tracking

Alphabet Q2 2026: A $99B Paper Gain, 82% Cloud Growth, and the End of the Buyback Era

Alphabet's Q2 2026 revenue was $119.8B (+24% YoY) and net income hit $112.2B (+298%), but roughly $99.0B of that was a non-cash gain on equity securities that the cash flow statement backs right out, leaving operating cash flow at just $39.1B. Google Cloud grew 82% to a ~$99B run-rate at a 35.6% operating margin, while Alphabet halted stock buybacks and raised ~$70B via common stock, its first-ever preferred, and debt to fund a $44.9B capex quarter that turned free cash flow negative. The FY2022–Q2 2026 Beancount ledger shows long-term debt climbing from $10.9B to $98.2B.

Portable Restroom Rental Bookkeeping: Why the Same Fleet Makes Money Two Completely Different Ways

How portable restroom rental companies should account for one fleet serving two revenue models — monthly construction contracts ($100–$300/unit) recognized ratably under ASC 606 versus lump-sum event rentals with deferred deposits — plus 2026 Section 179 expensing up to $2,560,000, 100% bonus depreciation, per-stop route costing, and seasonal cash flow budgeting.

Alphabet Q1 2026: Google Cloud Grows 63%, and a $37.7B Paper Gain Drives the EPS Beat

Alphabet's Q1 2026 revenue was $109.9B (+21.8% YoY) with Google Cloud accelerating to 63% growth and backlog above $460B, but the 82% jump in diluted EPS to $5.11 rests largely on a $37.7B other-income line — mostly unrealized marks on non-marketable equity securities. Backing out the $36.9B equity-securities gain leaves EPS near $2.76, roughly flat against last year's $2.81. Rebuilding the FY2022–Q1 2026 books in a public Beancount ledger shows exactly where the gain landed — non-marketable securities rose from $68.7B to $106.9B, not cash.

Amazon FY2025 Earnings: A Record $77.7B Profit — and AWS Now Generates 57% of It

Amazon's FY2025: $716.9B net sales (+12.4%) and a record $77.7B net income (+31.1%) — but operating income grew only 16.6%, with a $15.2B non-operating equity gain accounting for $7.0B after tax. AWS grew 19.7% to $128.7B and produced 57% of company operating income on 18% of revenue, while PP&E jumped $104.4B in a single year. Modeled line by line in a public Beancount ledger.

Apple's Best March Quarter Ever: $111.2B Revenue, a New $100B Buyback, and Retained Earnings Turn Positive Again

Apple's Q2 FY2026 revenue reached $111.2 billion (+17% YoY) with expanding margins across every geographic segment, and a new $100 billion buyback authorization pushed retained earnings positive for the first time since fiscal 2021. Full income statement and balance sheet, FY2021-Q2 FY2026, in a public Beancount ledger.