Insights
Practical reading for
owner decisions
Tax, accounting, and transition guidance written for owner-led companies in Idaho and Utah.
Absorption vs. Variable Costing: A Manufacturer’s Guide
GAAP requires absorption costing, but variable costing runs better decisions. Learn the trade-offs and how manufacturers use both.
View Details90-Day Rolling Cash Flow Forecasting for Medical Practices
A 90-day rolling cash flow forecast catches medical practice liquidity squeezes before they hit. Here is how to build one and update it weekly.
View Details3-Year Financial Cleanup: Preparing Your Practice for Sale
Buyers underwrite three years of financials. Here is a month-by-month cleanup plan that protects EBITDA, add-backs, and the working capital peg.
View Details1031 Like-Kind Exchanges for Farmland: What Still Qualifies
Farmland still qualifies for 1031 like-kind treatment. Equipment and livestock no longer do. Here's what Idaho and Utah farmers need to know before a trade.
View DetailsBuild a stronger manufacturing workforce in a tight labor market
Machinists, technicians and production workers are the hardest roles to fill and the ones the floor cannot run without. Pay is only part of the answer.
View DetailsMulti-State Tax Liability: What’s your manufacturing business’s exposure?
As manufacturers expand into new markets, state and local tax obligations can become more complicated than many businesses expect. Activities that once seemed routine, such as selling into…
View DetailsExit Planning for Contractors: Consider the QSB Stock Exclusion
For construction business owners, exit planning deserves the same level of attention as any major project. One tax strategy worth understanding is the qualified small business, or QSB,…
View DetailsUtah Pass-Through Entity Tax Election: Who Should Opt In and Who Should Not
Utah’s pass-through entity tax lets S corporations and partnerships deduct state income tax as a business expense on the federal return. Here is who benefits from the election,…
View DetailsHow Quarterly Estimated Tax Payments Work for Idaho Self-Employed Owners
Quarterly estimated tax payments are prepayments of federal income tax and self-employment tax that the IRS requires from anyone who expects to owe at least $1,000 for the…
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