Powder Coating Shop Bookkeeping: Job Costing by Square Foot, Rack, and Cure
Powder runs $0.25 per square foot at 50% transfer efficiency — quote from that floor, allocate oven energy per cure, and reserve 2–5% of revenue for redos.
#cost-of-goods-sold
Cost of Goods Sold
Learn how to calculate and track cost of goods sold for inventory valuation
Self-Checkout Is Quietly Costing Retailers Billions: What the 2026 Shrinkage Data Means for Your Books
Stores with self-checkout post shrinkage 33% higher than stores without it, per the 2026 ECR study — book shrink in its own account to price the trade honestly.
Sober Bar and Zero-Proof Bottle Shop Bookkeeping: Pour-Cost Math Without Alcohol, Admission Models, and Dry-Month Seasonality
Zero-proof spirits cost as much as full-proof at wholesale with no well tier — price by value, cost every build, and bank January's surplus.
Zero-Waste Refill Shop Bookkeeping: Weighing Inventory, Tare Procedures, Deposit Liabilities, and Real Margins
Refill shops lose 3–8% of revenue to shrink. Weigh vessels weekly, ring deposits as liabilities, and track margins by category to keep every ounce.
Your Webhook Bill Is COGS, Not Overhead: Bookkeeping for Event-Driven SaaS on Svix and Hookdeck
Svix and Hookdeck bills are cost of revenue, not overhead: split platform fee from metered usage, accrue before invoicing, and track cost per 1,000 events.
Who Pays the Tariff? How Incoterms 2020 (EXW, DAP, DDP) Decide Whether You or Your Supplier Eats the Duty
Under Incoterms 2020, DDP is the only rule where the seller pays import duties — under EXW, DAP, and every other term, the buyer absorbs each tariff change. This guide maps how each term allocates duty risk, why suppliers are shifting from DDP to DAP, and how to capitalize duties into landed cost under ASC 330.
Hot Tub and Spa Dealer Bookkeeping: Margins, Warranty Reimbursement, and Financing-Deposit Timing
Spa dealers need a 67% markup to earn a 40% margin, receive $55–$75 flat reimbursement on warranty calls that cost far more, and pay 5–20% curtailments on unsold floored units — here is how to book warranty shortfalls, flooring interest, promo fees, and customer deposits so the P&L shows real profit.
Rage Room Business Bookkeeping: Pricing Sessions, Costing Breakables, and Insuring the Chaos
A rage room sells the destruction of its own inventory, so session revenue means nothing without a cost per smash. This guide covers revenue by package tier, standard-cost breakable COGS, e-waste disposal rules, workers comp classification, waivers versus insurance, and the 2026 Section 179 limit of $2.56 million for buildout and equipment.
The Real Cost of a $13 Candle: COGS, Etsy Fees, and Pricing for an Actual Profit
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.
Your $8 Fish Actually Costs $16: Sushi and Omakase Restaurant Bookkeeping
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.
Co-Op Advertising: How to Claim Vendor Ad Dollars and Book Them Under ASC 705
Manufacturers budget roughly $75 billion a year in co-op advertising funds and about half goes unclaimed. How accruals, pre-approval and proof-of-performance claims work, why claims get denied, and why ASC 705 presumes a vendor allowance reduces COGS rather than advertising expense.
Fireworks Stand Bookkeeping: How to Count a Ten-Day Season's Real Margin
A fireworks stand earns most of its annual revenue in about ten days. This guide covers per-season profit centers, consignment inventory accounting, stacked permit and surety-bond costs, fireworks excise taxes, and the annualized estimated-tax method for lumpy seasonal income.