#combat-sports
Boxing gym, MMA studio, and martial arts dojo bookkeeping, including ASC 606 membership and class pack deferred revenue, belt promotion fee recognition, fight camp cohort tuition, Section 179 and cost segregation on build-outs, the 2024 DOL coach classification rule, and revenue per square foot KPIs
Split dojo income into six revenue lines — dues, testing, pro shop, privates, camps, parties — and carry prepaid tuition as deferred revenue, not income.
A practical bookkeeping playbook for boxing gyms, MMA academies, and martial arts dojos — covering ASC 606 recognition of memberships, belt tests, and fight camps; the 2024 DOL coach classification rule; Section 179 and cost segregation on build-outs; combat-sports liability; and the KPIs (LTV, churn, revenue per square foot) that decide whether a gym scales.
