Psychological Pricing, Explained: Charm Prices, Anchors, Decoys, and Discount Framing That Nudge Buyers
Charm prices exploit the left-digit effect, anchors set the reference, and decoys steer tier choice — six tactics with the research behind each.
Blog
Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
No Credit History? How to Build Your First Score From Nothing
A secured card, a credit-builder loan, or authorized-user status builds your first FICO score in about six months — paid on time, every time.
Netflix Q3 2026 Earnings: $12.87 Billion Revenue at a 34.6% Margin as a Record $4.80 Billion Buyback Reshapes the Balance Sheet
Netflix Q3 2026: $12.87B revenue (+11.8%) and $3.66B net income at 28.5% margin, with a record $4.80B buyback — tracked in a public Beancount ledger.
Minority Discounts, Explained: Why Your 30% Stake Isn't Worth 30% of the Company
A 30% private stake typically sells 30–40% below pro-rata value: a DLOC for missing control plus a 20–35% DLOM for illiquidity, compounded.
Loss Leaders, Explained: How Selling Below Cost Fills Baskets and Moves Inventory
A loss leader sells below cost to win the trip — the basket it pulls in must cover the subsidy, or the loss never comes back.
Goldman Sachs Q3 2026 Earnings: $17.01 EPS on Record Equities Financing as the Apple Card Saga Nears Its End
Goldman Sachs Q3 2026: $17.01 EPS (+39%) on $18.68B revenue (+23%) as equities trading surged 72% to $6.44B, with a $450M gift inside.
Financial Statement Footnotes, Explained: What the Notes Reveal That the Numbers Hide
Footnotes disclose the policies, contingencies, and related-party deals behind your numbers — lenders read them before approving your loan.
Fiduciary Accounting Income, Explained: How Trustees Split Principal From Income
Fiduciary accounting income, not taxable income, sets trust distributions — dividends and rent to the income beneficiary, capital gains to principal.
Do I Need to File a Tax Return? Federal Filing Requirements, the $400 Self-Employment Rule, and Why Filing Anyway Often Pays
File a federal return once gross income hits your threshold, or with $400 of self-employment earnings. Filing anyway can recover withholding and credits.
ASML Q3 2026 Earnings: €4.96B Profit on Record €11.7B Sales as Demand Outruns Supply Into 2028
ASML Q3 2026: €11.66B sales (+55%) at a 57.5% gross margin and €4.96B net income; planned 2027–2028 supply won't meet demand.
Alcoa Q3 2026 Earnings: The $483M Quarter That Pre-Funded a $3.1B Alumina Bet
Alcoa Q3 2026: $483M net income (+108%) on $3.7B revenue as $2.6B of new notes pre-fund the $3.1B AliGroup deal.
Zoom Q2 FY2027 Earnings: $1.54B Net Income on a $1.61B Anthropic Markup
Zoom's Q2 FY2027: $1.54B GAAP net income on $1.28B revenue, driven by a $1.61B unrealized Anthropic markup — operating income fell 2% to $314M.