Guides

How business financing is priced, with worked examples. Every number in these guides comes from the same engines as our calculators.

• Factor rate vs. APR: what a merchant cash advance really costs

  Why a 1.35 factor rate is not 35%, how to convert a factor rate to an APR, and why the term matters more than the factor rate itself.

• FMV lease vs. $1 buyout lease

  How fair market value and $1-buyout equipment leases differ in cost, tax treatment and ownership, with a worked after-tax comparison.

• Franchise ROI: how to evaluate whether a franchise is worth buying

  How to calculate franchise ROI — total investment, owner earnings, break-even period, and what FDD Item 19 tells you about real financial performance.

• How SBA 7(a) guaranty fees work

  How the SBA 7(a) upfront guaranty fee is calculated, the fee tiers and waivers for fiscal 2026 and 2027, and what the fee does to your APR.

• How to compare business loan offers

  A step-by-step way to compare business loan offers quoted in different ways, with worked examples of origination fees, flat interest and short terms.

• How to set your freelance rate: the math behind sustainable self-employment

  How to calculate a freelance hourly rate that covers taxes, benefits, business costs, and non-billable time — and how to check whether your current rate is sustainable.

• QBI deduction (Section 199A): what self-employed people actually get

  How the Section 199A QBI deduction works — the 20% rule, the W-2 wage and property limits, and how the SSTB phase-out affects consultants and advisors.

• Section 179 vs. bonus depreciation for equipment

  How Section 179 and 100% bonus depreciation compare in 2026: limits, the taxable income rule, when each applies, and what faster deductions are worth.

• Self-employment tax: how it's calculated and how to reduce it

  How self-employment tax is calculated on Schedule SE, why the 0.9235 multiplier exists, how the half-SE deduction works, and the strategies that reduce your net SE tax.

• What is a holdback percentage?

  How a merchant cash advance holdback works, how to estimate the daily payment and payoff time, and why higher sales mean a higher APR.

• Workers' comp insurance premiums: how your rate is calculated

  How workers' compensation insurance premiums are calculated — class codes, payroll base, experience mod, and the strategies small businesses use to reduce rates.