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Professional Services

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Guaranteed Payments Are the Only Amount Subject to Self-Employment Tax, Right?

On Wednesday, April 12, the Tax Court issued a memorandum decision Castigliola¹ that addressed the self-employment tax characterization of income ... read more >

Enterprise Software for the Growing Small Business

Does a small/medium-size business (SMB) need an enterprise software application, and will the cost outweigh the benefit? Let’s first define enterprise ... read more >

Revenue Recognition: Software Industry

In connection with the Financial Accounting Standards Board Accounting Standards Update 2014-09, Revenue from Contracts with Customers, 13 issues were ... read more >