By Steve Campana, CPA, ABV, CFF® Partner The COVID-19 world pandemic, which has shut down, modified or partially closed businesses across the country and world, has magnified the need for all businesses to anticipate and project their expected cash flows on a weekly basis. We find it helpful to understand managing cash flow through the

For contractors, the Tax Cuts and Jobs Act (TCJA) raised the threshold for the requirement to use the percentage-of-­completion method (PCM) from $10 million average annual gross receipts (AAGR) to $25 million for contracts starting in 2018. Two changes to note Contractors who were previously required to switch from a deferral method because their AAGR