Monthly Archives: October 2011

Small Business Tax Deduction – Write-Off Bad Debts



Practically every small business has receivables that it cannot obtain from clients. If your small business doesn’t have any such receivables, consider yourself lucky. For those small businesses that suffer from uncollected receivables, solace can be taken from the fact you can claim a tax deduction.

Bad Debt Tax Deduction

A small business can write-off bad debt losses if it meets nominal requirements. To claim such a tax deduction, the following must be shown:

A. The existence of a legal relationship between the small business and debtor;

B. The receivables are worthless; and

C. The small business suffered an actual loss.

Proving there is a legal relationship between the small business and debtor is fairly simple. You must simply show that the debtor has a legal obligation to make a payment. Most businesses issue invoices or sign contracts with debtors and these documents suffice to prove the legal relationship. If you are not putting your business relationships in writing, you should begin doing so immediately.

Proving receivables are worthless is slightly more complex. A small business is required to show that the debt has become both worthless and will remain so. You must also show that you took reasonable steps to collect the receivables, but you are not necessarily required to go to court to meet this requirement. A clear example where you would meet this requirement is if the debtor filed bankruptcy.

While proving that you suffered a loss may sound like the easiest requirement to meet, the issue is a bit more complicated. The Tax Code defines the loss as an amount that is included in your books as income, but is never collected. A classic example of such a situation would be a manufacturer that provides products to retailers on credit. The manufacturer can show a real loss if the retailer files bankruptcy. Unfortunately, there is almost no way to claim a loss if you provide hourly services and use a cash accounting method. The IRS does not consider the expenditure of time and effort to be a sustained economic loss.

Small businesses suffer all to often from uncollected receivables. If you failed to claim such losses as a tax deduction during your last three tax filing years, you should file amended tax returns to get a refund.

Business Insurance – The Mistakes You Should Avoid at All Costs



It’s funny that while authorities advise people to practise safety measures, business lessons encourage the opposite. Entrepreneurship always advances risk-taking measures because enterprise development is partly about gambling a person’s future and finances on trade. The result is many business owners are willing to throw out all precautions out the window and end up without business insurance. If you employ the happy go lucky stance in your restaurant business, it’s time to look closely why you need coverage.

Myth #1 – My business does not need it

Many restaurant owners believe they could get by without restaurant insurance. These individuals often think that as long as they are careful in handling equipment, nothing will ever go wrong. If you believe in the same thing, you are taking in too much risk.

While you can be very cautious on cooking equipment and other kitchen systems, you cannot guarantee others will follow your lead. One careless mistake and you can have a fire-damaged dining place. If someone forgets to close the place properly, thieves would end up stealing your cash and other valuables. Once this happens, you end up with more losses than you can imagine. Worse, such losses are preventable only if you have restaurant insurance.

Myth #2 – Insurance premium is the same for all

If you believe that business insurance coverage is the same as all others, think again. Different industries have specific coverage guidelines assigned to it. This difference matters when it comes to cost.

Other factors such as business insurance history and precautionary measures also count. For instance, if a business has many claims due to incidents it got involved in, premiums set for this company could be higher. The insurance firm will be meticulous in approving the business as a client because of its poor records.

If a company, however, employs various safety devices and mandate safety training for all employees, insurance firms may see this as a positive move. The situation becomes even more favourable if the business does not have any untoward incident.

A high deductible also plays an important role in business insurance. If you pay a high deductible, you pay a lower monthly premium. Paying low deductible means getting higher monthly premium to balance things.

Myth #3 – I can buy policies from anywhere

While some companies expand their business scope, you should still buy some things from specific merchants. For instance, it’s wiser to buy travel insurance from insurance companies rather than buy it from travel agencies. If the travel provider suddenly closes, your policy disappears with it.

If you’re buying business insurance, why buy it from an organization that only does it on the side? The risk-return trade-off can be great, but remember if something goes wrong, you may end up with nothing. You could end up losing the money you paid and your business if you do not receive compensation.

Business insurance is a big step towards protecting your company. Doing it the right way can get you assurances, while doing the opposite will have repercussions. To make sure everything will run smoothly, examine your needs and look at possible offers today. The earlier you make these steps, the sooner you get your coverage.