Small Business


The Small Business Administration (SBA) issued two rules to help companies in the information technology (IT) and testing laboratory industries qualify for contracting opportunities and federal assistance ( www.sba.gov/news/04-03.pdf ). The SBA expects the changes, which affect limitations on revenue and number of employees, to benefit more than 1,700 small IT businesses and 120 testing laboratories that previously were ineligible for SBA help.

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.