Insights
Practical reading for
owner decisions
Tax, accounting, and transition guidance written for owner-led companies in Idaho and Utah.
Post-Wayfair Sales Tax Compliance for E-Commerce Retailers
Wayfair created economic nexus in 45 states. See the thresholds, marketplace rules, and when e-commerce retailers must register.
View DetailsValuing a Retail Business: Beyond Revenue Multiples
Retail valuation needs SDE, EBITDA, and lease-value adjustments. Learn the methods and the levers that raise or lower a retail sale price.
View DetailsValuing an Operating Farm vs. Bare Farmland
The same 640 acres can be worth two very different numbers. Here's the difference between valuing the dirt and valuing the whole operation running on it.
View DetailsHow to Value a Manufacturing Business: EBITDA Multiples
EBITDA multiples set the price on most manufacturing deals. Learn current bands, add-back adjustments, and what a quality of earnings will find.
View DetailsUNICAP §263A Rules: What Costs Get Capitalized Into Inventory
UNICAP forces manufacturers to capitalize certain overhead into inventory. Learn which costs, common mistakes, and the small business exemption.
View DetailsHow to Transfer a Family Farm Tax-Efficiently
Gifting, exemption use, entity structuring, installment sales. The four levers Idaho and Utah farm families use to transfer without forcing a sale.
View DetailsThroughput Accounting for Constraint-Limited Manufacturers
Throughput accounting reveals product-mix decisions that standard costing hides. Learn TOC metrics and how to apply them without replacing your ERP.
View DetailsTariff Accounting: How Manufacturers Track and Recover Duty
Section 301 and 232 tariffs hit manufacturer P&Ls hard. Learn how to book them, when duty drawback recovers cash, and what documentation is required.
View DetailsSuccession Planning for Solo and Small-Group Medical Practices
Solo and small-group practices need a 3-5 year succession plan. Here are the three realistic paths and the cleanup that supports each.
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