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LIFO Reserve: How to Calculate It, Book the Adjustment and Disclose It
Posted Oct 30 2026 by Sherman Hsieh
LIFO reserve explained: formula, journal entries, a worked dollar-value LIFO example, liquidation effects, the conformity rule, disclosure and software. Read More
Inventory Shrinkage: Formula, Journal Entry and How to Find the Cause
Posted Oct 30 2026 by Sherman Hsieh
Inventory shrinkage: rate formula, adjustment journal entry and COGS impact, how to separate theft from errors, benchmarks and ERP count controls. Read More
Lower of Cost or Net Realizable Value: How to Apply the Inventory Write-Down Rule
Posted Oct 30 2026 by Sherman Hsieh
Lower of cost or net realizable value explained: ASC 330 LCNRV vs LCM by cost method, a worked write-down, journal entries, tax rules and ERP support. Read More
Inventory Holding Cost Formula: Calculating Carrying Cost With a Worked Example
Posted Oct 30 2026 by Sherman Hsieh
Inventory holding cost formula explained: capital, storage, handling, taxes, shrinkage and obsolescence, a worked example, EOQ, safety stock and ERP data. Read More
Inventory Aging Report: How to Build and Use It, With a Template
Posted Oct 30 2026 by Sherman Hsieh
Inventory aging report template with FIFO layer buckets, slow-mover flags and ASC 330 reserve inputs, plus where to find it in NetSuite, BC and Acumatica. Read More
Perpetual vs Periodic Inventory: How Each System Records Purchases, Sales and COGS
Posted Oct 30 2026 by Sherman Hsieh
Perpetual vs periodic inventory compared: journal entries for purchases, sales, returns and COGS, a worked example, and what switching to perpetual takes. Read More
Consolidation Worksheet Template: Combining Entities, Eliminations and Noncontrolling Interest
Posted Oct 27 2026 by Sherman Hsieh
Consolidation worksheet template for Excel: parent, subsidiary, elimination and consolidated columns, worked NCI entries, tie-out checks and software. Read More
Unclaimed Property Reporting Software: Tracking Dormancy, Due Diligence and State Filings
Posted Oct 23 2026 by Sherman Hsieh
Unclaimed property reporting software compared: Sovos, Ryan Tracker PRO and HRS Pro, with dormancy, due diligence, NAUPA files, priority rules and VDAs. Read More
Planned Giving Software for Nonprofits
Posted Oct 14 2026 by Sherman Hsieh
Planned giving software compared: bequest tracking, gift annuity administration, calculations and marketing tools, with published vendor prices for 2026. Read More
Landed Cost Calculation for Importers: Formula, Allocation Methods and ERP Support
Posted Oct 30 2026 by Sherman Hsieh
Landed cost calculation for US importers: formula, FY2027 MPF and HMF, allocation by value, weight or volume, late invoices and how ERPs handle it. Read More