Insights
Practical reading for
owner decisions
Tax, accounting, and transition guidance written for owner-led companies in Idaho and Utah.
Prepaid Farm Expenses and the 50% Rule
Two IRS rules limit farm prepayments. Here's how the §464 50% rule and §461 general rule actually apply to Idaho and Utah farm year-end planning.
View DetailsMeasuring the ROI on Precision Ag Technology
Auto-steer, VRT, telematics all promise payback; only operations that build a real baseline can prove it. Here's the CPA-side payback framework.
View DetailsPhysician Comp Models: Eat-What-You-Treat vs. Equal Share vs. Hybrid
Eat-what-you-treat, equal share, and hybrid are the three physician comp models. Here is how each works and when each stops working.
View DetailsPhysician Buy-In and Buy-Out Formulas That Work
Three buy-in formulas practices actually use, how associates fund them, and the buy-out language every partnership needs before day one.
View DetailsPEO for Manufacturers: When It Makes Sense (and Doesn’t)
PEOs bundle HR, payroll, and workers comp under co-employment. Learn the break-even math for manufacturers and when in-house HR wins.
View DetailsPCI-DSS for Small Retailers: What You Actually Need to Do
PCI-DSS applies to every card-accepting retailer. Learn merchant levels, the right SAQ, tokenization to cut scope, and true breach costs.
View DetailsPayer Mix Analysis: How It Drives Practice Profitability
Payer mix drives medical practice profitability more than most owners realize. Here is how to compute it, read it, and act on it.
View DetailsPACA Trust Compliance for Idaho and Utah Produce Handlers
PACA trust rights put unpaid produce sellers ahead of secured lenders when a buyer fails. Here's what Idaho and Utah produce handlers need to preserve them.
View DetailsOverhead Ratios by Specialty: What Normal Looks Like
Overhead ratios vary widely by specialty and calculation method. Here is how to calculate yours and what normal actually looks like.
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