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GASB 103 Subsidies: What Governments Need to Know

GASB 103 Subsidies: What Governments Need to Know

August 25, 2026

Riley Greenlee

When a government transfers money to a utility fund, receives operating assistance for a transit system, or provides support to another activity, the accounting treatment has often been relatively straightforward. Under GASB 103, however, governments may need to take a closer look. One of the more significant changes introduced by GASB Statement No. 103, Financial…

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Our Articles

Bank Balance

Are You Running Your Business from Your Bank Balance?

August 20, 2026

For many business owners, checking the bank account has become a daily habit. Maybe even multiple times a day. A quick glance at the balance provides reassurance when cash is strong and creates stress when it isn’t. Over time, it’s easy to start using that number as the primary measure of whether the business is…

percentage of completion PCM

Why Profitable Construction Jobs Start Losing Money Mid-Project (And What PCM Is Trying to Tell You)

August 18, 2026

In construction and project-based industries, it’s not unusual for a job to start strong—only to tighten as it progresses. At the beginning, the numbers make sense. The margin is there. The job is approved with confidence. But halfway through, something changes… Costs begin to increase. Timelines shift. And the profit that once felt secure starts…

Managing Fraud Risk During Staffing Transitions

Managing Fraud Risk During Staffing Transitions

August 13, 2026

Employee turnover is a normal part of business. Employees retire, accept new opportunities, get promoted, or move into different roles. Businesses grow, restructure, and adapt to changing demands. While these transitions are often viewed through an operational or human resources lens, they can also create financial and fraud risks that many organizations overlook. When staffing…

Real Estate Syndications

Why Multi-State Tax Compliance Becomes More Complicated as Real Estate Syndications Grow

August 11, 2026

Many real estate syndicators begin with a relatively simple structure: one property, one state, and a manageable group of investors. As the portfolio grows, however, so does the complexity. Acquiring properties in multiple states can create new opportunities for diversification and growth, but it can also introduce tax obligations that are often overlooked until tax…

Stock vs Asset Sale

Asset Sale vs. Stock Sale: What Business Owners Need to Know Before Selling Their Business

August 6, 2026

Selling a business is one of the most significant financial transactions many owners will ever make. Yet one of the most important decisions often gets overlooked until negotiations are already underway: Should the transaction be structured as an asset sale or a stock sale? While buyers and sellers may agree on the purchase price, the…

Document Processes

How to Document Your Business Processes: Good, Better, Best

July 23, 2026

Most businesses don’t have a process problem. They have a documentation problem. The accounts payable process works because Sarah knows how to do it. Payroll runs smoothly because Mike has been handling it for eight years. New Customer setup happens consistently because the operations manager remembers every step. The system works until someone leaves, gets…

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