November / December
Showing 225–240 of 609 results
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How to prepare for a sales slowdown
November / December 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Vehicle sales are expected to decelerate from the breakneck speed of the past two years, according to some industry analysts. But dealer-owners can strategize now about how to maintain (or exceed) revenue and profit levels in 2018 and beyond even if vehicle sales slow. A key is to focus more sharply on fixed operations (parts, service, paint and body repair) and F&I to drive revenue and profit. This article offers ways to develop loyal service customers and sell profitable F&I products.
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Getting to “yes” – Financial keys to securing a commercial loan
November / December 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 541
Abstract: Dealerships often use a floor plan to finance their vehicle inventory. But a dealer-owner might need another commercial loan or line of credit for an assortment of reasons — for example, expanding facilities, hiring more employees or buying equipment. This article covers some issues dealers should consider when applying for a loan, including the use of GAAP, financial statements to manufacturers, and other hot spots of interest to a lender.
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Is your website all that it can be?
November / December 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: In today’s car-buying universe, the primary goals of a dealership website should be guiding customers through the car-buying process and motivating them to eventually buy a vehicle from that dealer. This article discusses helping customers find the right vehicle on a dealership website, gearing up the customer for a trade-in and providing useful content related to car-buying and ownership. It also discusses keeping abreast of current online buying trends.
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Now is the time to conduct year-end tax planning
November / December 2017
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: The end of the year is often a good time for dealership owners to plan strategies for trimming their tax bills. Steps taken by December 31 can save big money come April. This article discusses some strategies that might be beneficial, including deferring income and accelerating expenses, reviewing inventory management, writing off uncollectible receivables and more. A sidebar discusses one commonly overlooked dealership tax-reduction strategy: making tax-deductible contributions to employees’ retirement plans.
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Construction Success Story – Contractor seeks clarity on an IT strategy
November / December 2017
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: This issue’s “Construction Success Story” features a restoration contractor whose improvisational approach to technology was leaving the front office out of sync with work crews and hurting customer service. She sat down with her CPA to answer some key questions about creating a comprehensive, cost-effective IT strategy.
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Exploring the concept of an incentive-based safety program
November / December 2017
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Every construction company must take steps to promote and ensure jobsite safety. But is offering financial incentives for safe work habits a viable approach? This article explains that there’s no simple answer, because incentive-based safety programs offer both benefits and risks.
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Need money fast? Contractors have options
November / December 2017
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 543
Abstract: For contractors, many of whom get paid only after work is completed, obtaining funds from traditional lenders can be difficult. Fortunately, there are a variety of other lending options that offer quick access to cash (with notable risks, of course). This article touches on five such options, including invoice factoring and leaseback programs.
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Get ready to recognize … differently – New accounting rules for revenue recognition are coming
November / December 2017
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: GAAP-compliant construction businesses will face an important change in about one year. That’s when Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, begins to take effect for private companies. This article discusses the important modifications to revenue recognition that will occur under the new rules. A sidebar warns of additional disclosures to be required under the standard.
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Knowing when to consider subsequent events in business valuations
November / December 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 390
Abstract: The value of a business interest is valid as of the “effective” date. This is a critical cutoff point, because events that occur after that date generally aren’t taken into account. This article discusses exceptions to the general rule based on whether information is foreseeable or provides an indication of fair market value. Estate of Noble v. Commissioner, T.C. Memo 2005-2 (2005) Estate of Jung v. Commissioner, 101 T.C. 312 (1993)
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Are settlement proceeds taxable?
November / December 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: The federal tax code specifically excludes damages received for personal physical injuries or physical illness from taxable gross income. But sometimes it’s hard to determine the nature of settlement proceeds. This article summarizes a recent U.S. Tax Court decision that illustrates the importance of using the “right” wording in settlement agreements to minimize unfavorable tax consequences. McKinney v. Commissioner, No. 9512-15, U.S. Tax Ct. (January 5, 2017)
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’Tis the season for donations – How not-for-profits can detect and prevent common fraud schemes
November / December 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Charities and other not-for-profit organizations typically receive most of their donations at year end. It’s critical for these organizations to be on the lookout for fraud during the busy season. This article explains the schemes that are most common to not-for-profit organizations and suggests ways they can beef up internal controls to prevent fraud. An incident can ruin an organization’s reputation, so it’s important to have strong internal controls in place to prevent fraud from happening in the first place.
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What’s it worth? 3 approaches to valuing a business
November / December 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: Business valuation professionals typically apply three different approaches when valuing a business. This article explains common valuation methods that fall under the cost, market and income approaches. A sidebar highlights the excess earnings method, which draws from both the cost and income approaches.
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How to estimate reasonable owners’ compensation
November / December 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: The issue of reasonable compensation often comes up in federal tax inquiries. But it may also be an issue in shareholder disputes and divorce cases. This article identifies factors to consider and reliable sources of comparable compensation data that valuation professionals consider when estimating reasonable owners’ compensation.
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Assessing fraud risks – Valuation professionals factor fraud into the valuation equation
November / December 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: When fraud strikes, it can have a major impact on a company’s value. An important part of the business valuation process is identifying potential fraud risks and gauging whether management has taken appropriate action to mitigate those risks. This article explains how valuation professionals conduct a fraud risk assessment that’s customized based on the subject company’s size and industry, as well as what to do when fraud risks materialize.
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PECO Logistics v. Walnut Investment Partners – Beware of valuation provisions
November / December 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: A recent Delaware case demonstrates how courts give substantial weight to valuation provisions in owners’ agreements, especially when the experts maintain their independence and follow the terms of these agreements. This article explains the importance of drafting agreements between owners that cover all the value-related bases. PECO Logistics v. Walnut Investment Partners, Del. Ch. C.A. No. 9978-CB, December 30, 2015.
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Valuation looks to the future, not the past
November / December 2016
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 827
Abstract: When one is valuing a business, historical results are only relevant to the extent that similar results are expected in the coming years. This article explains how business valuators handle major changes to a subject company’s internal and external market conditions, such as the U.S. Department of Labor’s (DOL’s) new overtime regulations. A sidebar highlights the perils of valuing a business based on oversimplified forecasts.