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Technology

Technology solutions and tools for modern financial management

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AI-Generated Content and Copyright in 2026: What Small Businesses Can Actually Own, Use, and Risk
·mike

AI-Generated Content and Copyright in 2026: What Small Businesses Can Actually Own, Use, and Risk

After a $1.5 billion settlement and a Supreme Court decision reaffirming human authorship, 2026 rulings split AI training from AI output: training can be fair use, but storing pirated copies is not, and publishing outputs that reproduce protected work still risks infringement. This guide shows what small businesses can own, what they risk, and how to keep AI-assisted work defensible and auditable.

ai
copyright
small-business
Broadcom Q2 FY2026 Earnings: $22.19 Billion Record as $10.8 Billion AI Revenue Passes Half the Chip Business
·mike

Broadcom Q2 FY2026 Earnings: $22.19 Billion Record as $10.8 Billion AI Revenue Passes Half the Chip Business

Broadcom Q2 FY2026 (quarter ended May 4, 2026): $22.19B revenue, $10.8B AI revenue (+143% YoY) crossing half of semiconductor sales, $8.09B net income — tracked via public Beancount ledger FY2021–FY2026Q2.

financial-reporting
financial-analysis
beancount
Drone Delivery Goes Mainstream: A Small Operator's Guide to FAA Part 108 BVLOS Permits, Insurance, and Per-Flight Profitability
·mike

Drone Delivery Goes Mainstream: A Small Operator's Guide to FAA Part 108 BVLOS Permits, Insurance, and Per-Flight Profitability

FAA Part 108 replaces one-off Part 107 BVLOS waivers with 24-month permits and certificates for drones up to 1,320 lbs. Learn the five cost buckets, insurance pricing at $475-$4,000 per drone, and the cost-per-flight-minute formula that turns BVLOS approvals into profitable pricing.

drones
drone-services
small-business
Netflix Q2 2026 Earnings: $12.56 Billion Revenue and Ad-Tier Pricing Power as $3.26 Billion Net Income Tests the Model
·mike

Netflix Q2 2026 Earnings: $12.56 Billion Revenue and Ad-Tier Pricing Power as $3.26 Billion Net Income Tests the Model

Netflix Q2 2026: $12.56B revenue (+13% YoY), $3.26B net income at 26% margin as ad-tier and price hikes compound — tracked via public Beancount ledger FY2021–FY2026Q2.

financial-reporting
financial-analysis
beancount
AMD Q2 2026 Earnings: Data-Center Sales Double to $6.7 Billion as $11.5 Billion Revenue Makes AMD an AI Challenger
·mike

AMD Q2 2026 Earnings: Data-Center Sales Double to $6.7 Billion as $11.5 Billion Revenue Makes AMD an AI Challenger

AMD Q2 2026: $11.5B revenue (+50% YoY) as data-center sales more than double to $6.7B, gross margin 54%, operating leverage returns — tracked via public Beancount ledger.

financial-reporting
financial-analysis
beancount
Shopify Q2 2026 Earnings: $115.6 Billion GMV Fuels 34% Revenue Growth and 18% Free-Cash-Flow Margin
·mike

Shopify Q2 2026 Earnings: $115.6 Billion GMV Fuels 34% Revenue Growth and 18% Free-Cash-Flow Margin

Shopify's Q2 2026 (quarter ended June 30, 2026) reported GMV of $115.6B up 32% YoY, revenue of $2.8B up 34%, net income of $420M at a 15.0% net margin, and an 18% free-cash-flow margin — its twelfth consecutive positive-FCF quarter — reconciled line by line in a public Beancount ledger.

financial-reporting
financial-analysis
beancount
Spotify Q2 2026 Earnings: 300 Million Premium Subscribers and a Record 30.1% Gross Margin Meet a Soft €670M Q3 Guide
·mike

Spotify Q2 2026 Earnings: 300 Million Premium Subscribers and a Record 30.1% Gross Margin Meet a Soft €670M Q3 Guide

Spotify's Q2 2026 report put revenue at EUR 4.2 billion (+33.3% year over year), crossed 300 million Premium subscribers for the first time, and set a record 30.1% gross margin — while the EUR 670 million Q3 operating-income guide landed roughly EUR 80 million below consensus. Every figure is reconciled in a public Beancount ledger covering FY2021 through FY2026Q2.

financial-reporting
financial-analysis
financial-statements
Palantir FY2026 Q2 Earnings: 93% Growth and 149% U.S. Commercial Surge Force an 82% Full-Year Guide
·mike

Palantir FY2026 Q2 Earnings: 93% Growth and 149% U.S. Commercial Surge Force an 82% Full-Year Guide

Palantir's FY2026 Q2 revenue surged 93% to $1.935 billion as U.S. commercial revenue jumped 149% to $764 million, lifting GAAP operating margin to 47% and forcing full-year guidance to $8.15 billion (+82% YoY) — the second straight quarter of accelerating hypergrowth at software's most debated valuation.

financial-reporting
financial-analysis
beancount
Maryland's New 3% Tech Tax on IT and Software Services: What Every SaaS Company and Freelance Developer Needs to Know
·mike

Maryland's New 3% Tech Tax on IT and Software Services: What Every SaaS Company and Freelance Developer Needs to Know

Maryland's new 3% sales tax on IT, data processing, software publishing, and computer systems design services (NAICS 518, 519, 5132, 5415) took effect July 1, 2025 with no revenue threshold, so SaaS founders, freelance developers, and IT consultants with even one Maryland customer may owe it — this guide covers what's taxable, how sourcing and MPU certificates work, and how to book the liability separately from your 6% sales tax.

sales-tax
tax-compliance
saas
Virginia's Data Center Electricity Tax: What the $0.011-per-kWh Charge Means for Your Colocation and Cloud Bills
·mike

Virginia's Data Center Electricity Tax: What the $0.011-per-kWh Charge Means for Your Colocation and Cloud Bills

Starting July 1, 2026, Virginia charges data centers $0.011 per kWh of electricity consumed — the first per-kWh data center tax in the U.S. Here is how the pass-through reaches your colocation or cloud bill, how to estimate your exposure, and how to track it in your books.

tax
small-business
cloud-services
Could Your AI Content Land Your Business in Court? Copyright, Hallucinations, and Disclosure Traps
·mike

Could Your AI Content Land Your Business in Court? Copyright, Hallucinations, and Disclosure Traps

AI content risks in 2026: copyright suits against AI trainers, hallucinated citations sanctioned by courts, and securities claims for overpromising AI.

small-business
legal
technology
ISO Generative AI Exclusions Start Jan 1, 2026: What CG 40 47 Means for Your CGL Policy
·mike

ISO Generative AI Exclusions Start Jan 1, 2026: What CG 40 47 Means for Your CGL Policy

Verisk/ISO CG 40 47, CG 40 48, CG 35 08 exclude generative AI losses from CGL from Jan 1 2026 — what is excluded and how to close the gap.

small-business
insurance
legal
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