Artificial intelligence
The AI Revolution Has Already Begun
What business owners should do now to prepare for the next five years.
Read article →Business and Financial Perspectives
Clear financial perspective for decisions involving tax, accounting, equipment, growth, acquisitions, international operations, towing, and repossession.
Cornerstone perspectives
The original Langley CPA insight series remains available at its established URLs.
Artificial intelligence
What business owners should do now to prepare for the next five years.
Read article →Cash flow
How cash-flow problems destroy profitable companies—and how to prevent it.
Read article →Business performance
Why growing larger can make a business less efficient, less profitable, and harder to manage.
Read article →5 published articles
Financial guidance for equipment-intensive businesses covering cash flow, debt capacity, fixed assets, monthly reporting, and unit profitability.
A fixed asset register helps equipment-intensive businesses track ownership, debt, depreciation, location, maintenance, insurance, and disposal.
Why fleet and equipment growth consumes cash, and how owners can finance receivables, payroll, down payments, maintenance, and taxes.
A practical guide to debt capacity, equipment payments, cash flow, utilization, and lender-ready forecasting for equipment-intensive businesses.
Lenders and owners need timely, reconciled monthly financial statements to evaluate cash flow, debt, collateral, covenants, and growth.
Learn why fleet growth can reduce profit when utilization, drivers, maintenance, debt, and overhead are not modeled together.
4 published articles
Understand Section 179, bonus depreciation, vehicle limits, financing, recapture, and the cash-flow effects of equipment tax decisions.
A clear guide to business use, passenger-auto limits, heavy SUV rules, depreciation, mileage records, personal use, and recapture.
Understand the 2026 Section 179 limit, phaseout, taxable-income limit, qualifying property, SUV cap, and cash-flow consequences.
Compare Section 179 and 100% bonus depreciation, including income limits, phaseouts, elections, vehicles, losses, and planning considerations.
How to evaluate year-end equipment purchases through placed-in-service rules, tax projections, cash reserves, financing, and operating need.
2 published articles
Financial and tax perspectives for business owners considering aircraft, liquidity events, private investments, and other major commitments.
The tax, cash-flow, business-use, recordkeeping, financing, and ownership questions to answer before buying a private aircraft through a business.
A practical guide to estimated taxes, reserves, investment income, entity changes, charitable planning, and cash management after a business sale or large payout.
3 published articles
Financial guidance for acquisitions and business sales covering cash flow, working capital, diligence, deal structure, and preparation.
A practical financial due diligence guide covering cash flow, working capital, debt, taxes, customer concentration, equipment, and purchase structure.
A two-year financial preparation plan covering monthly closes, add-backs, customer concentration, working capital, taxes, assets, and management depth.
Understand the difference between EBITDA and cash flow, including working capital, taxes, debt principal, capital expenditures, and owner compensation.
2 published articles
U.S. accounting, tax coordination, banking, payroll, reporting, and financial guidance for international owners and companies.
A financial and accounting guide for foreign owners starting or expanding U.S. operations, including tax, banking, payroll, records, and cash planning.
How a U.S. CPA supports international companies with accounting, tax compliance, monthly reporting, cash planning, and adviser coordination.
2 published articles
Financial management insights for towing and repossession companies covering fleet economics, storage lots, debt, cash flow, and growth.
A financial guide for repossession companies covering tow trucks, LPR vehicles, camera systems, client concentration, unit economics, debt, lots, and cash flow.
A CFO guide for towing companies covering tow-truck economics, storage lots, debt, dispatch, cash flow, fixed assets, monthly closes, and bank reporting.
A practical next step
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