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  • Soggy numbers – 6 common accounting mistakes to avoid

    Winter 2017
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: In a tumultuous industry like construction, it’s all too easy to let crisp, timely financials go soggy with outdated data and flat-out mistakes. This article describes six common accounting errors to avoid, including inaccurate allocation of overhead and failure to recognize loss contracts. A sidebar looks at a forthcoming accounting standard addressing revenue recognition.

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  • How to identify the similarly situated – Eighth Circuit takes hard look at comparable employees

    September / October 2015
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: When looking to establish pretext for alleged racial discrimination, courts often look to “similarly situated” employees at the same organization. This article reviews a recent case that provides a good working example of this practice. A sidebar looks at a much earlier decision from the same appeals court regarding similarly situated employees. Austin v. Long, No. 14-2044, Feb. 23, 2015 (8th Cir.) E.E.O.C. v. Kohler Co., No. 02-2447, July 10, 2003 (8th Cir.)

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  • Objective: Make money – Get to know the 3 states of profitability

    Fall 2014
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: For contractors, the daily minutiae of finding, winning, running and completing projects can make keeping their eyes on the profitability prize difficult. One way to simplify matters is to determine in which of three “profitability states” their company lies and where to go from there. This article examines circumstances and strategies for operating at a loss, breaking even and operating profitably. A sidebar distinguishes the important difference between sales and marketing.

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  • Vicarious liability – Recent decision shows narrowed scope of “tangible actions”

    March / April 2014
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: The doctrine of vicarious liability assigns legal responsibility for an injury to a person who didn’t cause the harm in question, but who has a particular relationship to the individual who acted negligently. This has long concerned employers, who could be at legal risk for interactions between employees that occur out of their control. This article discusses one case in which an employee claimed she was drugged and raped by her manager while off premises. No on-site harassment was at issue, but the employer might be vicariously liable if her “manager” were her “supervisor,” as defined by a recent Supreme Court decision. A sidebar takes a closer look at that decision. McCafferty v. Preiss Enterprises, No. 12-8039, Aug. 13, 2013 (10th Cir.) Vance v. Ball State University, No. 11-556, June 14, 2013 (Supreme Court)

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  • Coming to terms with the cost of capital

    January / February 2014
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: Small differences in the cost of capital between opposing experts can have a disproportionately big effect on business value. But the cost of capital can be one of the most difficult ingredients of business valuation for judges, jurors, attorneys and business owners to understand. This article provides a framework for understanding how the cost of capital functions in business valuation. The article explains when appraisers use the cost of capital and how they ascertain which type is appropriate in a particular situation.

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  • It’s time for mid-year tax planning – ATRA offers businesses many opportunities

    May / June 2013
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: Under the recently enacted American Taxpayer Relief Act (ATRA), businesses have many tax-saving opportunities, some of which might not be available next year. ATRA provides other opportunities, as well. This article discusses depreciation and expensing; research credits; and setting up a nonqualified deferred compensation plan. (A sidebar notes the importance of meeting IRS timing requirements for such a plan.)

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  • Don’t get tangled in the web – Sales and use tax rules can snare the unaware

    March / April 2011
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: With states searching for extra revenue to plug their growing budget gaps, many are enforcing their sales and use tax rules more strictly than ever. So it’s critical for contractors who cross state lines to get and stay up-to-date on sales and use taxes to avoid getting tangled in the web so often spun by out-of-state jobs. This article reviews the basics of these taxes and how contractors can manage them. A sidebar lists three tips for easing the sales and use tax burden.

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  • Court rules on discoverability of draft expert reports

    March / April 2008
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 921

    Abstract: When experts perform valuations for litigation purposes, issues can arise over the discoverability of their draft reports and their duty to preserve them as well as correspondence related to the drafts. A recent federal district court decision, University of Pittsburgh v. Townsend (E.D. Tenn. 2007), provides valuable guidance for attorneys and accounting experts by clarifying experts’ duties to preserve and disclose draft reports. This article discusses the case and the court’s findings.

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