Methodology · Operating Finance
Operating finance methodology
Reviewed by Byron Malone · Last reviewed .
Page in progress.
Operating-finance anchor calculators for solo operators are on the post-launch backlog. Likely candidates: 1099 vs W-2 net-income comparator (when you're evaluating an offer), home office deduction calculator (IRC §280A safe-harbor + actual-expense methods), and freelance project pricing calculator (target take-home + non-billable time + tax overhead reverse-solver). Some content overlaps with Site #1 (BizMathPro) — the Site #4 versions are tuned to solo-operator scale.
When this section ships, expected coverage: home office deduction methods (IRC §280A safe harbor at $5/sqft up to 300 sqft, vs actual-expense method requiring receipts + business-use percentage), self-employment retirement contribution interaction with operating cash flow, and 1099 contractor income recognition under IRC §451 + cash basis accounting per IRS Pub 538.
Sources we'll cite
- IRS Publication 535 — Business Expenses
- IRS Publication 334 — Tax Guide for Small Business
- IRS Publication 538 — Accounting Periods and Methods
- IRS Publication 587 — Business Use of Your Home
- IRC §280A — Disallowance of certain expenses (home office)
- IRC §451 — General rule for taxable year of inclusion
Back to methodology overview.