Articles (Resources)

Capital Investment Decisions: A Financial Framework | GBQ Partners

GBQ — Mon, 03 Aug 2026 20:02:49 GMT

Why a disciplined analysis matters when the stakes involve six or seven figures.

A management team might identify several promising opportunities in a single strategy discussion: new equipment, a second production line, an expanded facility. While each opportunity could support the organization's growth, few businesses have the cash flow, financing capacity, and staffing to pursue all of them at once.

Franchisor Valuations In 2026: Why Quality Matters More Than Growth

Craig Hickey — Fri, 31 Jul 2026 13:47:31 GMT

As with most industries, the higher cost of capital, tighter lending conditions, and more selective buyers have altered the valuation outlook for franchisors in 2026. Investors are putting more weight on royalty durability, franchisee economics, and the quality of the support platform behind the brand. Sellers can still earn strong premiums, but the market is rewarding systems that show repeatable cash flow, healthy operators, and a credible path to long-term unit growth rather than growth for its own sake.

Audit-Ready Funds: How To Avoid Valuation Surprises With LPs

Kevin VerHoef — Thu, 30 Jul 2026 21:15:45 GMT

This article is part of GBQ's FUNDamentals series, a plain-English field guide to the accounting, audit, and tax questions facing emerging fund managers and the founders they back. For questions or concerns regarding the topics covered in this series, contact our team today.

OBBBA Creates Tax Planning Opportunities For Residential Contractors

Emma Giroux — Thu, 30 Jul 2026 19:45:54 GMT

The One Big Beautiful Bill Act (OBBBA) may have passed over a year ago, but some changes are just starting to become real for many construction companies.

OBBBA Depreciation 2026: Notices 2026-11 & 2026-16 | GBQ

Jon Powell — Thu, 30 Jul 2026 19:16:45 GMT

Two rounds of IRS interim guidance, higher 2026 Section 179 limits and Ohio's conformity decision have reshaped the planning picture since the One Big Beautiful Bill Act became law.

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, rewrote the tax depreciation rules in three significant ways: it permanently restored 100% bonus depreciation, raised the Section 179 expensing limits, and created an entirely new category of building property called Qualified Production Property (QPP).

A Tool Looking For A Process | AI Clarity | Technology Solutions

ddavidson@gbq.com (Doug Davidson) — Tue, 28 Jul 2026 16:36:42 GMT

Why Artificial Intelligence Pays Off Inside Departments & Stalls Across The Business

"AI is a tool looking for a process." — Chief Financial Officer (CFO), mid-market manufacturer

When Was The Last Time Your Nonprofit Reviewed Its Spending Policy?

GBQ — Mon, 27 Jul 2026 21:02:46 GMT

A well-built spending policy protects today's programs and tomorrow's mission.

Every nonprofit board eventually faces the same question: how much of the investment portfolio can we spend this year without shortchanging the years ahead? The answer lives in your organization's spending policy, and if it has been sitting untouched since the last major market swing, it may no longer reflect where your nonprofit stands today.

Is HR Outsourcing Right For Your Nonprofit? Here's How To Decide

Beth Mast — Mon, 27 Jul 2026 20:39:39 GMT

Handing off the right tasks can free your team to focus on mission, not paperwork.

Nonprofit human resources (HR) teams wear a lot of hats. Beyond recruiting and hiring, they are likely in charge of managing onboarding, training, payroll coordination, benefits administration, performance reviews, and employee relations. Many also take on workforce planning, retention strategy and culture building. For organizations with lean staff and even leaner budgets, that workload adds up fast.

OMB's Proposed Overhaul Of The Uniform Guidance: What Nonprofit Boards Need To Know

Jessica Weeks — Mon, 27 Jul 2026 20:13:43 GMT

Sweeping federal rule could reshape how nonprofits apply for, manage, and report on federal grants. Here's what's in it and what comes next.

If your nonprofit receives federal grants, cooperative agreements, or pass-through funding from a state or local government, a major regulatory change is underway that warrants board-level attention.

Negotiation Skills Strengthen Your Accounting Team, & Your Bottom Line

Chad Williams — Mon, 27 Jul 2026 15:46:34 GMT

From vendor contracts to overdue invoices, the ability to negotiate well protects margins and builds lasting business relationships

Your business's accounting professionals need more than technical mastery of tax rules and financial statements. Day-to-day, they're also negotiating: payment terms with vendors, overdue balances with customers, budgets with department heads, and technology contracts with outside providers.