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  • About
    • Owner’s Profile
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  • Reserve Study Services
  • Businesses
  • Individuals
  • Resources
    • New! Associations & Taxes
    • Articles
    • Treasurer’s Handbook
    • Statutes
  • Contact
  • The Condo Book
  • About
    • Owner’s Profile
  • Homeowner’s Association
  • Reserve Study Services
  • Businesses
  • Individuals
  • Resources
    • New! Associations & Taxes
    • Articles
    • Treasurer’s Handbook
    • Statutes
  • Contact
  • The Condo Book

Articles

Articlesslane_n127ex6i2019-10-14T18:38:07+00:00

Accounting

  • Corporate Transparency Act & Beneficial Owner Reporting Alert (2024)
  • Capital vs Non-Capital Expenditures
  • Board of Directors’ Review of Cash Balances
  • Online Banking, Cyber-theft and Internal Controls
  • Revenue from Contracts with Customers (FASB ASC 606)
  • Safeguarding Association Assets
  • Selecting Professional Accounting and Tax Services
  • Serial Assessment Revenue Recognition
  • The Budgeting Process: Operating vs Reserve Expenditures
  • Tips for Recording Reserve Transactions
  • Understanding the Representation Letter

Reserve

  • Reserve Funding and the Risk Mitigation Matrix
  • Reserve Study/Maintenance Plan Life Cycle
  • Maintenance Plans, Reserve Studies, and Beyond
  • Choosing the Appropriate Reserve Study Provider
  • Reserve Study Best Practices

Taxes

  • Associations Under IRS Attack
  • Corporate Transparency Act & Beneficial Owner Reporting Alert (2024)
  • HOA Tax Alert
  • Revenue Ruling 70-604 Election
Schwindt & Co. Certified Public Accountants

10121 SE Sunnyside Road, Suite 300
Clackamas, OR 97015

(503) 227-1165

Copyright 2017-2025 Schwindt & Co. | All Rights Reserved

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