Section 174A R&D Expensing Restored: A Small-Business Guide to Amending 2022-2024 Returns
The One Big Beautiful Bill Act's Section 174A restores immediate domestic R&D expensing starting in 2025, and small businesses under roughly $31 million in average gross receipts have until July 6, 2026 to amend 2022, 2023, and 2024 returns to recover taxes paid under the TCJA capitalization rules.
Software Capitalization Under ASC 350-40: A Practical Guide to the Capitalize-vs-Expense Decision
ASC 350-40 governs which software development costs SaaS companies expense and which they capitalize as intangible assets. ASU 2025-06 retires the three-stage model in favor of a probable-to-complete threshold, with the FASB signaling more costs will be expensed. This guide covers what qualifies, the EBITDA and balance-sheet impact, and how to set up an audit-defensible process.
The Small Business Software Stack for 2026 (And How to Deduct Every Subscription)
The average small business now pays for 18 software subscriptions a month. Here is which categories actually matter in 2026, what to budget, and how to deduct each one correctly on Schedule C.
Merchant of Record Explained: When You Should Stop Being the Seller
A Merchant of Record is the legal seller for your SaaS — handling sales tax, VAT, chargebacks, and PCI compliance in exchange for 4–8% per transaction. Here is when the math favors switching, how it compares to a payment processor, and how to pick a provider in 2026.
In-depth Analysis of the Profit Models of Pilot and Major Accounting Software
A comprehensive examination of the profit models of Pilot and leading accounting software, detailing their pricing strategies, revenue sources, and market positioning, with a focus on how Pilot serves startups and SMEs.