Towing and Repossession
Repossession Volume Is Not the Same as Profit
Read the October 2026 repossession market signals without confusing auction activity or loan delinquency with your company's profit and cash flow.
Read article →Business and Financial Perspectives
Business and Financial Insights for Owners
Practical perspectives on tax planning, accounting, cash flow, equipment, acquisitions and business growth, including U.S. operations for international companies. Written by Mike Langley, CPA.
Selected perspectives
Explore the questions business owners ask.
Selected reading on industry finances and establishing U.S. operations.
Towing and Repossession
Flock Cameras and Commercial Repo LPR Are Not the Same
Understand the distinction between Flock cameras and commercial repossession LPR before evaluating data access, permitted use, costs and financial return.
Read article →International Companies
Starting or Expanding a Business in the United States as a Foreign Owner
A financial and accounting guide for foreign owners starting or expanding U.S. operations, including tax, banking, payroll, records, and cash planning.
Read article →More business perspectives
The AI Revolution Has Already Begun
What business owners should do now to prepare for the next five years.
Why Profitable Businesses Go Broke
How cash flow problems destroy profitable companies, and how to prevent it.
Diseconomies of Scale
Why growing larger can make a business less efficient, less profitable, and harder to manage.
7 published articles
Towing and Repossession
Financial management insights for towing and repossession companies covering fleet economics, storage lots, debt, cash flow, and growth.
AI in a Repossession Business, Start With the Office
Evaluate AI for repossession billing, reconciliations and forecasting, with human review, protected information and realistic measures of financial value.
Flock Cameras and Commercial Repo LPR Are Not the Same
Understand the distinction between Flock cameras and commercial repossession LPR before evaluating data access, permitted use, costs and financial return.
The Cash Test Before Adding Another LPR Car
Evaluate an LPR car or camera purchase using permitted use, full ownership costs, collected fees and cash forecasts before adding debt.
Used Vehicle Prices Are Moving, Watch Your Own Cash Flow
What October 2026 wholesale vehicle data can and cannot tell repossession owners about client payments, equipment spending and cash reserves.
Repossession Company Financial Management: Tow Trucks, LPR, Cameras, and Profitable Growth
A financial guide for repossession companies covering tow trucks, LPR vehicles, camera systems, client concentration, unit economics, debt, lots, and cash flow.
Repossession Volume Is Not the Same as Profit
Read the October 2026 repossession market signals without confusing auction activity or loan delinquency with your company's profit and cash flow.
Tow Company Financial Management: Trucks, Storage Lots, Debt, and Profitable Growth
A CFO guide for towing companies covering tow truck economics, storage lots, debt, dispatch, cash flow, fixed assets, monthly closes, and bank reporting.
5 published articles
Equipment Intensive Businesses
Financial guidance for equipment intensive businesses covering cash flow, debt capacity, fixed assets, monthly reporting, and unit profitability.
Why Equipment Intensive Businesses Need a Real Fixed Asset Register
A fixed asset register helps equipment intensive businesses track ownership, debt, depreciation, location, maintenance, insurance, and disposal.
Growing an Equipment Intensive Business Without Running Out of Cash
Why fleet and equipment growth consumes cash, and how owners can finance receivables, payroll, down payments, maintenance, and taxes.
How Much Equipment Debt Can Your Business Safely Carry?
A practical guide to debt capacity, equipment payments, cash flow, utilization, and lender ready forecasting for equipment intensive businesses.
Why Monthly Closed Financial Statements Matter When Your Business Depends on Financing
Lenders and owners need timely, reconciled monthly financial statements to evaluate cash flow, debt, collateral, covenants, and growth.
When Buying Another Truck Makes Your Business Less Profitable
Learn why fleet growth can reduce profit when utilization, drivers, maintenance, debt, and overhead are not modeled together.
4 published articles
Equipment Tax Strategy
Understand Section 179, bonus depreciation, vehicle limits, financing, recapture, and the cash flow effects of equipment tax decisions.
Can Your Business Deduct a Luxury Vehicle? What Owners Need to Know in 2026
A clear guide to business use, passenger auto limits, heavy SUV rules, depreciation, mileage records, personal use, and recapture.
Section 179 Explained for Business Owners: What the Deduction Really Means in 2026
Understand the 2026 Section 179 limit, phaseout, taxable income limit, qualifying property, SUV cap, and cash flow consequences.
Section 179 vs. Bonus Depreciation: What Business Owners Should Know in 2026
Compare Section 179 and 100% bonus depreciation, including income limits, phaseouts, elections, vehicles, losses, and planning considerations.
Buying Equipment Before Year End: Tax Savings vs. Cash Flow Reality
How to evaluate year end equipment purchases through placed in service rules, tax projections, cash reserves, financing, and operating need.
3 published articles
Buying and Selling Businesses
Financial guidance for acquisitions and business sales covering cash flow, working capital, diligence, deal structure, and preparation.
The Financial Questions to Answer Before Buying a Business
A practical financial due diligence guide covering cash flow, working capital, debt, taxes, customer concentration, equipment, and purchase structure.
What to Do Financially Two Years Before Selling Your Business
A two year financial preparation plan covering monthly closes, add backs, customer concentration, working capital, taxes, assets, and management depth.
Why EBITDA Is Not Cash Flow
Understand the difference between EBITDA and cash flow, including working capital, taxes, debt principal, capital expenditures, and owner compensation.
2 published articles
Complex Owner Decisions
Financial and tax perspectives for business owners considering aircraft, liquidity events, private investments, and other major commitments.
Buying a Private Aircraft Through Your Business: The Tax and Financial Questions to Answer First
The tax, cash flow, business use, recordkeeping, financing, and ownership questions to answer before buying a private aircraft through a business.
What Happens to Your Tax Planning After a Major Liquidity Event?
A practical guide to estimated taxes, reserves, investment income, entity changes, charitable planning, and cash management after a business sale or large payout.
2 published articles
International Companies
U.S. accounting, tax coordination, banking, payroll, reporting, and financial guidance for international owners and companies.
Starting or Expanding a Business in the United States as a Foreign Owner
A financial and accounting guide for foreign owners starting or expanding U.S. operations, including tax, banking, payroll, records, and cash planning.
What Does a U.S. CPA Actually Do for an International Company?
How a U.S. CPA supports international companies with accounting, tax compliance, monthly reporting, cash planning, and adviser coordination.
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