Insights & resources
Financial Intelligence, Published
The resource center answers the questions business owners actually search for: what a manufacturing CPA does, how the R&D credit works, how to account for inventory, what to measure in a dental practice, how to sell a dental practice or plan a manufacturing succession. Every piece opens with the answer, then builds the detail, organized into topic clusters.
Manufacturing Accounting
3 articles2026-10-05 · 7 min
How Should Manufacturers Account for Inventory?
Manufacturers value inventory under FIFO, LIFO, weighted average or standard costing, subject to IRC Section 263A uniform capitalization and IRS consistency rules.
2026-09-30 · 6 min
What Does a Manufacturing CPA Do?
A manufacturing CPA handles inventory and cost accounting, product profitability, cash flow, tax planning, R&D credits, financial reporting and transaction support.
2026-09-30 · 6 min
What Is Manufacturing Cost Accounting?
Manufacturing cost accounting traces materials, labor and overhead into products so each unit carries its true cost: job, process and standard costing explained.
Case study
The Manufacturer Who Took Back Control of His Numbers
Unreliable monthly reporting was hiding real costs. A rebuilt accounting foundation exposed the pattern and restored trust in the numbers.
Manufacturing Tax Strategy
4 articles2026-10-05 · 6 min
Section 179 and Bonus Depreciation for Manufacturers: Equipment Purchases in 2026
Section 179 and bonus depreciation for manufacturing equipment in 2026: the $2.56 million Section 179 limit, 100 percent bonus depreciation and how the rules interact.
2026-09-30 · 7 min
The R&D Tax Credit for Manufacturers: Who Qualifies and How It Works
How the federal R&D credit under IRC Section 41 works for manufacturers: the 20% regular and 14% simplified credits, qualifying expenses and Form 6765.
2026-09-30 · 6 min
Cost Segregation for Manufacturing Facilities: What It Is and When It Pays
How cost segregation reclassifies production-specific building components to shorter depreciation lives for manufacturing facilities, subject to an engineering study.
2026-10-08 · 8 min
Sales and Use Tax for Manufacturers: What Owners Should Know
Sales and use tax applies to most purchases and sales a manufacturer makes, but roughly 38 states exempt production machinery, equipment and raw materials under direct-use tests.
Manufacturing Financial Management
4 articles2026-10-07 · 7 min
How Do Manufacturers Calculate Product Profitability?
Manufacturers calculate product profitability by matching revenue to direct materials, direct labor and allocated overhead for each product, then reviewing margins against pricing, volume and mix.
2026-10-05 · 6 min
Manufacturing Cash Flow: Why Profitable Plants Still Run Out of Cash
Why profitable manufacturers run out of cash: the cash conversion cycle, work in process, receivables, material purchases and how to forecast the cycle.
2026-09-30 · 6 min
Financial Reports Every Manufacturer Should Review Each Month
The monthly reporting package for manufacturers: P&L vs budget, margin by product line, inventory and WIP, backlog, cash forecast and balance sheet.
2026-10-08 · 8 min
Financial Forecasting for Manufacturers: Building a Projection You Can Use
Manufacturing financial forecasting projects revenue, costs and cash flow from actuals, backlog and capacity; a rolling 13-week cash forecast is the practical starting point.
Manufacturing M&A
3 articles2026-10-07 · 8 min
How Do You Value a Manufacturing Business?
Manufacturing businesses are valued with market, income and asset approaches, weighing earnings quality, backlog, equipment, customer concentration and how dependent the company is on its owner.
2026-10-07 · 8 min
Buying a Manufacturing Company: What Financial Due Diligence Matters?
Buyers of manufacturing companies should verify earnings quality, customer and supplier concentration, inventory, equipment condition, tax exposure and deal structure before closing.
2026-10-08 · 9 min
Selling a Manufacturing Company: A Financial Preparation Guide
Selling a manufacturing company starts with normalized financials, reduced owner dependence and a defensible valuation; deal structure and tax planning shape the final result.
Case study
The Buyer Who Wouldn't Walk Away
A manufacturing acquisition that closed in late December, with the building structured through a separate company, still illustrates how structure protects value.
Manufacturing Succession
2 articles2026-10-07 · 8 min
How Should a Manufacturer Prepare for an Exit?
Manufacturing exit planning starts years ahead: define the exit path, build transferable financials, reduce owner dependence and model the tax structure of the transition.
2026-10-05 · 7 min
Manufacturing Succession Planning: Preparing the Next Owner
Manufacturing succession planning for family-owned and privately held plants: timing, valuation, leadership development, family versus employee ownership and tax structure.
Case study
The Founder Who Exited on His Own Terms, Without Selling
A succession structure built over more than twenty years and two leadership transitions let a founder step back while keeping the business whole.
Dental Tax Strategy
2 articles2026-09-30 · 6 min
How Should a Dental Practice Be Structured?
Dental practice entity structures compared: sole proprietorships, LLCs, S corporations and PCs, and what structure questions to ask your tax advisor.
2026-10-08 · 8 min
Retirement Planning for Dentists: Coordinating Practice and Wealth
Retirement planning for dentists coordinates practice value, retirement accounts, real estate and transition timing; the practice sale is usually the largest retirement asset.
Case study
A Specialty Practice Relocation, Real Estate and Long-Term Succession
Financial modeling, tax strategy, cost segregation, Roth conversions, QBI analysis and retirement restructuring, coordinated around a relocation and a family transition.
Dental Practice Profitability
2 articles2026-09-30 · 7 min
Dental Practice Profitability: What to Measure and Why
The financial metrics behind dental practice profitability: production vs collections, overhead structure, provider contribution and the full financial funnel.
2026-10-08 · 8 min
Dental Practice Overhead: What the Percentage Really Tells You
Dental practice overhead is operating expense as a percentage of collections; ADA Health Policy Institute data puts typical general practice overhead near 61 to 62 percent.
Dental Real Estate
1 article2026-09-30 · 6 min
Dentists and Practice Real Estate: How the Building Should Be Held
How dentists should think about holding practice real estate: separate entities, reasonable rent, financing, depreciation and the eventual sale of building and practice.
Case study
A Specialty Practice Relocation, Real Estate and Long-Term Succession
Financial modeling, tax strategy, cost segregation, Roth conversions, QBI analysis and retirement restructuring, coordinated around a relocation and a family transition.
Dental Exit Planning
4 articles2026-10-07 · 8 min
How Do You Value a Dental Practice?
Dental practices are valued with market, income and asset approaches; value depends on collections, earnings, patient base, payer mix, real estate and transition readiness.
2026-10-07 · 8 min
How Should a Dentist Plan Practice Succession?
Dental practice succession planning covers the transition path, practice value, tax structure, real estate and retirement timing, ideally started years before the handoff.
2026-10-05 · 7 min
Selling a Dental Practice: Valuation, Timing and Preparation
How to sell a dental practice: what drives valuation, when to start preparing, what buyers diligence and how tax structure shapes the deal.
2026-10-05 · 7 min
What Should Dentists Consider Before Selling to a DSO?
What to review before a DSO sale: valuation and earnouts, employment terms, clinical autonomy, real estate and the tax structure of the transaction.
Case study
A Specialty Practice Relocation, Real Estate and Long-Term Succession
Financial modeling, tax strategy, cost segregation, Roth conversions, QBI analysis and retirement restructuring, coordinated around a relocation and a family transition.
Business Succession
1 article2026-09-30 · 6 min
Preparing a Business for Sale: A Practical Sequence
The practical sequence for preparing a business for sale: clean financials, documented systems, reduced owner dependence and a defensible earnings story.
Case study
The Founder Who Exited on His Own Terms, Without Selling
A succession structure built over more than twenty years and two leadership transitions let a founder step back while keeping the business whole.
Business Financial Management
2 articles2026-09-30 · 5 min
What Is a Virtual CFO?
A virtual CFO brings CFO-level financial analysis to businesses without a full-time hire: budgets, forecasts, cash, KPIs, lenders and transactions.
2026-10-08 · 8 min
Cash Flow Management for Business Owners: A Practical Framework
Cash flow management for business owners means forecasting cash in and out, tightening receivables, payables and inventory, and building a buffer before it is needed.
Local Business
3 articles2026-10-07 · 7 min
Business Tax Planning in Bloomfield Hills and Oakland County
Business tax planning for Bloomfield Hills and Oakland County owners: Michigan corporate income tax, sales and use tax, industrial processing exemptions and year-end strategy.
2026-10-05 · 6 min
How to Choose a Business CPA in Bloomfield Hills
What Bloomfield Hills and Oakland County business owners should look for in a CPA: industry experience, advisory depth, reporting quality and fit.
2026-10-08 · 8 min
Business Succession Planning for Metro Detroit Owners
Business succession planning for Metro Detroit owners: transfer paths, valuation, tax structure and timing, from Pagac's Bloomfield Hills office.
This library is educational. Articles are not personalized tax, legal or financial advice, and tax results depend on individual facts and applicable law.
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