Insights
Practical reading for
owner decisions
Tax, accounting, and transition guidance written for owner-led companies in Idaho and Utah.
Farm Net Operating Loss Rules Every Idaho Grower Should Know
Farm losses still get the two-year carryback that regular businesses lost. Here's how Idaho growers should think about elections, limits, and Form 1045.
View DetailsFarm Succession Planning: 6 Steps Every Family Farm Should Take
A six-step succession checklist Idaho and Utah farm families can act on this quarter. From asset inventory to review cadence, without the legal-brief bloat.
View DetailsFDA and USDA Compliance for Food Manufacturers: The CPA View
Food manufacturers face FDA and USDA compliance costs from facility registration to FSMA. Learn where the real financial impact lands.
View DetailsGifting Land vs. Cash: Which Move Makes Sense for Your Farm?
Gifting farmland transfers a lifetime of appreciation with it. Cash does not. Here's how Idaho and Utah farm families should think about the tradeoff.
View DetailsH-2A Farm Labor: Accounting and Tax Compliance for Employers
H-2A wages are exempt from FICA and FUTA but not income tax withholding. Here's what Idaho and Utah farm employers actually owe on H-2A payroll.
View DetailsHIPAA-Compliant Vendor Management for Medical Practice Financial Systems
Which financial vendors need a Business Associate Agreement? How to keep PHI out of your accounting system. HIPAA rules for medical practice CPAs.
View DetailsHome Office and §280A Rules for 1099 Physicians
The regular-and-exclusive-use rule is the whole game. Miss it and the 1099 physician home office deduction disappears no matter how many square feet...
View DetailsHow Medical Practices Are Valued: Methods and Multiples
Medical practices are valued using income, market, and asset approaches. Here is how the methods work and what typical multiples actually mean.
View DetailsIdaho and Utah Sales Tax Exemptions on Farm Inputs
What Idaho and Utah exempt from sales tax for farm inputs is not the same. Here's what qualifies, what does not, and which certificate you need at checkout.
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