Showing Movies at Your Bar, Gym, or Waiting Room: What a License Costs
Playing a DVD or Netflix for customers is a public performance: fines run $750–$150,000 per film, while an MPLC umbrella license costs about $1,000 a year.
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Fitness studio, gym, and health club bookkeeping, membership billing, and class-pack accounting
Ninja Warrior Gym Bookkeeping: Franchise Royalties, Obstacle Equipment Depreciation, and the Membership vs. Open-Gym Revenue Split
How ninja warrior and obstacle gyms should account for franchise royalties, six-figure equipment depreciation, and the split between recurring memberships and pay-per-visit open-gym revenue.
Cold Plunge and Sauna Recovery Studio Bookkeeping: Presales, Six-Figure Build-Outs, and the Utilization Math That Decides Your Margin
How to book a cold plunge and sauna recovery studio from presale to full capacity — founding-member cash held as deferred revenue under ASC 606, a $110,000–$250,000 build-out split between Section 179 equipment and 15-year qualified improvement property, and the three utilization KPIs (plunge occupancy, revenue per plunge-hour, churn by wait-time cohort) that show whether another chiller pays.
Pickleball Facility Bookkeeping: Court Rental, Membership, and Programming Revenue
A pickleball club sells court time, memberships, clinics, retail, and events off the same square footage, each with a different margin and revenue-recognition trigger. Covers the income-account split, the three KPIs that decide profitability (court utilization rate, revenue per available court hour, margin by line), deferred-revenue treatment for prepaid memberships and credit packs, what to capitalize versus expense, and a 60-minute month-end close.
Personal Training Studio Bookkeeping: Why That 12-Session Package Isn't Revenue Yet
An $840 twelve-session package is a liability, not income — you recognize $70 each time you deliver. This guide covers the deferred revenue journal entries, breakage and refund handling, the IRS control test that decides whether a trainer is W-2 or 1099-NEC, and the pricing math that shows a $70 package session leaving $40 after a $30 fixed-cost floor.
Personal Training and Fitness Studio Bookkeeping: Reconciling Membership Platforms, Class-Pack Deferred Revenue, and the Package Profit Margins Most Trainers Never Calculate
Fitness studios collect cash upfront for memberships and class packs but earn it over weeks. Learn how to reconcile Mindbody and Stripe, track deferred revenue correctly, and calculate the true margin on personal training packages.