Industries: Construction
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Related-Party Transactions and Your SNF Cost Report
Medicare SNF cost reports must report related-party transactions at actual cost, not marked-up price. Learn the 42 CFR 413.17 rule and how to document…
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LIHTC Cost Certification: What CPAs Verify and the New 25% Test
A LIHTC cost certification sets your final credit. Learn what CPAs verify under Section 42 and how the new 25% bond test changes 4%…
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New SNF Medicare Cost Report (CMS-2540-24): What Changed
Skilled nursing facilities must file the redesigned CMS-2540-24 Medicare cost report for periods ending on or after Sept 30, 2025. Learn what changed.
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CCBHC Cost Reporting: Protecting Your Medicaid PPS Rate
Your CCBHC Medicaid PPS rate depends on clean cost reporting. Learn how allowable cost capture and visit counts protect the rate that funds your…
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ASU 2025-10: First GAAP Rules for Government Grants to Business
ASU 2025-10 creates the first GAAP rules for government grants to businesses under Topic 832. Learn the deferred-income and cost-accumulation policy choices.
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Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory, Transaction AdvisoryHUD 232 Refinancing: Audit and Financial Statement Essentials
HUD 232/LEAN and 223(a)(7) borrowers must file GAAP financial statements within 90 days of year-end. Learn the audit and reporting essentials lenders expect.
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ASC 606 Revenue Recognition for Contractors: Documenting Over-Time Revenue
ASC 606 revenue recognition for contractors hinges on documenting over-time revenue. Learn the criteria, estimates, and records auditors scrutinize most.
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Small Business Payroll Mistakes and How to Avoid Them
Small business payroll mistakes cause IRS penalties and back taxes. Learn the most common payroll errors and how outsourcing can help.
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Software Development Costs: New GAAP Rules Under ASU 2025-06
Software development costs are changing under ASU 2025-06. Learn the new capitalization rules for internal-use software and how to prepare your business.
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1099 Threshold 2026: OBBBA Act Form 1099 Reporting Changes
The 1099 threshold for 2026 rises to $2,000 under the OBBBA Act. Learn which forms changed and how to update your compliance process.