--- title: Machen McChesney Blog --- [Family of Services](http://machenmcchesney.com/about-us/family-of-companies/)  |  [CPA & Business Advisory](http://machenmcchesney.com)  |  [Payroll, HR & Benefits](http://focuspaysolutions.com/)  |  [Wealth Management](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) Auburn-Opelika (334) 887-7022 | Montgomery (334) 244-8900 [![mm-cobrand-fd-blues](https://info.machen.cpa/hs-fs/hubfs/mm-cobrand-fd-blues.png?width=279&height=100&name=mm-cobrand-fd-blues.png)](http://machenmcchesney.com) Search this site on Google Search Google Search this site on Google Search Google - [Client Portal](https://machenmcchesney.sharefile.com/Authentication/Login) - [1040 Electronic Organizer](https://www.my1040data.com/account/login/HT7902990) - [LinkedIn](https://www.linkedin.com/company/675439?trk=tyah&trkInfo=idx%3A1-1-1%2CtarId%3A1424436970395%2Ctas%3Amachen+mcchesney) - [Facebook](https://www.facebook.com/machenmcchesney) - [Google](https://plus.google.com/101356546927388458481) - [Twitter](https://twitter.com/machenmcchesney) - About Us - [Welcome](http://machenmcchesney.com/about-us/welcome/) - [Affiliations and Associations](http://machenmcchesney.com/about-us/affiliations-and-associations/) - [Community Events](http://machenmcchesney.com/about-us/community-events/) - [Family of Companies](http://machenmcchesney.com/about-us/family-of-companies/) - [History](http://machenmcchesney.com/about-us/firm-profile-history/) - [Mission and Values](http://machenmcchesney.com/about-us/mission-and-values/) - [Team Directory](http://machenmcchesney.com/about-us/team-directory/) - Services - [Accounting & Outsourcing](http://machenmcchesney.com/services/accounting-outsourcing/) - [Audit and Assurance Services](http://machenmcchesney.com/services/audit-assurance/) - [Business Advisory Services](http://machenmcchesney.com/services/business-advisory/) - [Business Valuation Services](http://machenmcchesney.com/services/business-valuation-services/) - [Family Office Services](http://machenmcchesney.com/services/family-care/) - [Financial Planning & Wealth Mangement Services](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) - [Individual Services](http://machenmcchesney.com/services/individuals/) - [Taxation](http://machenmcchesney.com/services/taxation/) - Who We Serve - [Construction & Real Estate](http://machenmcchesney.com/industries/construction-real-estate/) - [Credit Unions](http://machenmcchesney.com/industries/credit-unions/) - [Government & Not-For-Profits](http://machenmcchesney.com/industries/governmental-not-for-profit/) - [Healthcare & Professional Services](http://machenmcchesney.com/industries/healthcare-and-professional-services/) - [Hospitality, Restaurant & Retail](http://machenmcchesney.com/industries/hospitality-restaurant-retail/) - [Manufacturing, Distribution & Automotive](http://machenmcchesney.com/industries/manufacturing-distribution-automotive/) - [Success Stories](http://machenmcchesney.com/success-stories) - Resources - [Blog](https://info.machenmcchesney.com/blog) - [E-Newsletter Archive](http://machenmcchesney.com/resources/e-newsletter-archive/) - [Financial Calculators](http://machenmcchesney.com/resources/financial-calculators/) - [Financial Terms Glossary](http://machenmcchesney.com/resources/financial-terms-glossary/) - [Helpful Articles](http://machenmcchesney.com/resources/newsletter/) - [Tax Calendar](http://machenmcchesney.com/resources/tax-calendar/) - [Tax Links](http://machenmcchesney.com/resources/tax-links/) - [Track Your Refund](http://machenmcchesney.com/resources/track-your-refund/) - [Sign Up for Our E-Newsletter](http://machenmcchesney.com/resources/e-newsletter/) - [Subscribe to Our Blog](http://machenmcchesney.com/resources/subscribe-to-the-machen-mcchesney-blog/) - News & Events - [Press Releases](http://machenmcchesney.com/news-events/press-releases/) - [Upcoming Events](http://machenmcchesney.com/news-events/upcoming-events/) - Careers - [Our Culture](http://machenmcchesney.com/careers/culture/) - [Benefits](http://machenmcchesney.com/careers/benefits/) - [Our Stories](http://machenmcchesney.com/careers/our-stories/) - [Current Openings](http://machenmcchesney.com/careers/current-openings-send-resume/) - [Accounting Internship Opportunities](http://machenmcchesney.com/careers/students/) - Contact Us - [Auburn-Opelika Office](http://machenmcchesney.com/contact-us/contact-us-auburn-office/) - [Montgomery Office](http://machenmcchesney.com/contact-us/contact-us-montgomery-office/) # Returning Value Blog ## [4 Tips to Help Seasonal Businesses Enhance Cash-Flow Management](https://info.machen.cpa/blog/4-tips-to-help-seasonal-businesses-enhance-cash-flow-management) ![](https://info.machen.cpa/hubfs/Lesley%20Price%202025%20update.jpg) Posted by [Lesley L. Price, CPA](https://info.machen.cpa/blog/author/lesley-l-price-cpa) on Sep 23, 2026 [![](https://info.machen.cpa/hubfs/Cash%20Flow%20-475982523-social.jpg)](https://info.machen.cpa/blog/4-tips-to-help-seasonal-businesses-enhance-cash-flow-management) Most businesses experience cash-flow fluctuations, but the swings can be especially intense for seasonal businesses. Revenue may rise sharply during busy periods and fall in slower seasons, yet many expenses continue year-round — and some must be paid months before sales peak. [Full Story](https://info.machen.cpa/blog/4-tips-to-help-seasonal-businesses-enhance-cash-flow-management) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Why Book Income and Taxable Income Don't Always Match](https://info.machen.cpa/blog/why-book-income-and-taxable-income-dont-always-match) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Sep 15, 2026 [![](https://info.machen.cpa/hubfs/Taxable%20Income%202231943110-social.jpg)](https://info.machen.cpa/blog/why-book-income-and-taxable-income-dont-always-match) Deferred taxes remain one of the more misunderstood areas of financial reporting. Deferred tax assets and liabilities generally reflect temporary differences between when items are recognized for book and tax purposes. Here’s a practical overview of how deferred taxes work and why they matter. [Full Story](https://info.machen.cpa/blog/why-book-income-and-taxable-income-dont-always-match) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) ## [Debits and Credits: A Practical Guide for Business Owners](https://info.machen.cpa/blog/debits-and-credits-a-practical-guide-for-business-owners) ![](https://info.machen.cpa/hubfs/Chris%20Earnest%202025%20udpate%20.jpg) Posted by [Chris Earnest](https://info.machen.cpa/blog/author/chris-earnest) on Sep 08, 2026 [![](https://info.machen.cpa/hubfs/Debit%20Credit%20-2248472402-social.jpg)](https://info.machen.cpa/blog/debits-and-credits-a-practical-guide-for-business-owners) Accurate books start with a basic understanding of how financial transactions flow through your accounts. Today’s accounting platforms automate much of the double-entry process, making bookkeeping faster and more efficient. But even with increasingly sophisticated software, understanding the fundamentals of debits and credits can help business owners make sense of their financial reports and spot potential errors. [Full Story](https://info.machen.cpa/blog/debits-and-credits-a-practical-guide-for-business-owners) Posted in [Accounting & Outsourcing](https://info.machen.cpa/blog/topic/accounting-outsourcing) ## [Take Control of Working Capital](https://info.machen.cpa/blog/take-control-of-working-capital) ![](https://info.machen.cpa/hubfs/Nick%20Wheeler%202025%20update.jpg) Posted by [Nick Wheeler, CPA](https://info.machen.cpa/blog/author/nick-wheeler-cpa) on Sep 03, 2026 [![](https://info.machen.cpa/hubfs/working%20capital%20-487685792-social%20media.jpg)](https://info.machen.cpa/blog/take-control-of-working-capital) A profitable business can still run short of cash. Receivables may take time to collect, inventory can tie up funds, and bills may come due before customers pay. Effective working capital management can help your business maintain liquidity and remain prepared for growth opportunities or unexpected challenges. [Full Story](https://info.machen.cpa/blog/take-control-of-working-capital) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Tax Essentials for Sole Proprietors](https://info.machen.cpa/blog/tax-essentials-for-sole-proprietors) ![](https://info.machen.cpa/hubfs/Lesley%20Price%202025%20update.jpg) Posted by [Lesley L. Price, CPA](https://info.machen.cpa/blog/author/lesley-l-price-cpa) on Aug 17, 2026 [![](https://info.machen.cpa/hubfs/Sole%20Proprietorship%202254227929-social.jpg)](https://info.machen.cpa/blog/tax-essentials-for-sole-proprietors) Many small businesses start out as sole proprietorships. This structure is simple and inexpensive to establish and maintain — and it gives the owner direct access to profits without having to take formal distributions. But it also makes your taxes more complicated than when you were a W-2 employee. Here are some federal tax issues to consider if your business operates as a sole proprietorship. [Full Story](https://info.machen.cpa/blog/tax-essentials-for-sole-proprietors) Posted in [Business Tax](https://info.machen.cpa/blog/topic/business-tax) ## [How Can Barcodes Improve Asset Management?](https://info.machen.cpa/blog/how-can-barcodes-improve-asset-management) ![](https://info.machen.cpa/hubfs/Murry%20Guy%202025%20Updat.jpg) Posted by [Murry Guy, CPA](https://info.machen.cpa/blog/author/murry-guy-cpa) on Aug 12, 2026 [![](https://info.machen.cpa/hubfs/Barcodes%20-2178009901-social.jpg)](https://info.machen.cpa/blog/how-can-barcodes-improve-asset-management) From laptops and tablets to power tools and safety equipment, misplaced or mismanaged assets can quietly drain profits and disrupt operations. By tracking equipment and other assets with barcodes, your business can connect its physical property to its financial records. Here’s a closer look at how this technology can help you control costs, strengthen internal controls, and maintain more reliable financial records. [Full Story](https://info.machen.cpa/blog/how-can-barcodes-improve-asset-management) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [When An Employee's Form W-4 Raises Red Flags](https://info.machen.cpa/blog/when-an-employees-form-w-4-raises-red-flags) ![](https://info.machen.cpa/hubfs/Amber%20Cochran%202025%20update%20.jpg) Posted by [Amber Cochran Saxon](https://info.machen.cpa/blog/author/amber-malik) on Aug 07, 2026 [![](https://info.machen.cpa/hubfs/w-4-2265528633-social.jpg)](https://info.machen.cpa/blog/when-an-employees-form-w-4-raises-red-flags) Your employees use Form W-4, “Employee’s Withholding Certificate,” to tell you how much federal income tax to withhold from their pay. Most forms are routine, but an altered certificate, unusual accompanying statement, or IRS lock-in letter may require special handling. Knowing how to respond can help your business meet its withholding obligations without becoming involved in an employee’s personal tax dispute. [Full Story](https://info.machen.cpa/blog/when-an-employees-form-w-4-raises-red-flags) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Making Smarter Capital Investment Decisions](https://info.machen.cpa/blog/making-smarter-capital-investment-decisions) ![](https://info.machen.cpa/hubfs/Jessica%20Pagan%202025%20update%20.jpg) Posted by [Jessica L. Pagan, CPA](https://info.machen.cpa/blog/author/jessica-l-pagan-cpa) on Aug 05, 2026 [![](https://info.machen.cpa/hubfs/Investment-1353025723-social.jpg)](https://info.machen.cpa/blog/making-smarter-capital-investment-decisions) Whether you’re buying equipment, automating processes, launching a new product line, or expanding your facilities, capital investment decisions shouldn’t be based on intuition alone. Your management team may identify several promising growth opportunities. Which ones can your business realistically support today with available cash flow, financing and staffing — and which ones can wait? [Full Story](https://info.machen.cpa/blog/making-smarter-capital-investment-decisions) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Could the New Markets Tax Credit Benefit Your Business?](https://info.machen.cpa/blog/could-the-new-markets-tax-credit-benefit-your-business) ![](https://info.machen.cpa/hubfs/Nick%20Wheeler%202025%20update.jpg) Posted by [Nick Wheeler, CPA](https://info.machen.cpa/blog/author/nick-wheeler-cpa) on Aug 04, 2026 [![](https://info.machen.cpa/hubfs/Tax%20Credit%20-2270736564-social.jpg)](https://info.machen.cpa/blog/could-the-new-markets-tax-credit-benefit-your-business) Businesses in economically distressed communities often have difficulty obtaining capital for expansion, equipment, facilities, and other investments. The New Markets Tax Credit (NMTC) encourages private investment in these underserved areas by offering federal income tax credits to qualifying investors. [Full Story](https://info.machen.cpa/blog/could-the-new-markets-tax-credit-benefit-your-business) Posted in [Business Advisory](https://info.machen.cpa/blog/topic/business-advisory) ## [Alabama Form A-4: Why "Exempt" Isn't a Choice](https://info.machen.cpa/blog/alabama-form-a-4-why-exempt-isnt-a-choice) ![](https://info.machen.cpa/hubfs/Amber%20Cochran%202025%20update%20.jpg) Posted by [Amber Cochran Saxon](https://info.machen.cpa/blog/author/amber-malik) on Jul 27, 2026 [![](https://info.machen.cpa/hubfs/State%20of%20Alabama%20-981531956-social.jpg)](https://info.machen.cpa/blog/alabama-form-a-4-why-exempt-isnt-a-choice) For many employers, one of the most common payroll misconceptions is that employees can simply request that no Alabama state income tax be withheld from their paycheck. Under Alabama law, that is not the case. Alabama Department of Revenue has been adding more emphasis on this as of late. [Full Story](https://info.machen.cpa/blog/alabama-form-a-4-why-exempt-isnt-a-choice) Posted in [Accounting & Outsourcing](https://info.machen.cpa/blog/topic/accounting-outsourcing) [Next](https://info.machen.cpa/blog/page/2) Search this site on Google Search Google ### Recent Posts ### Subscribe to Blog ### Posts by Category - [Business Tax (356)](https://info.machen.cpa/blog/topic/business-tax) - [Business Advisory (238)](https://info.machen.cpa/blog/topic/business-advisory) - [Payroll, HR & Benefits (124)](https://info.machen.cpa/blog/topic/payroll-hr-benefits) - [Audit & Assurance (113)](https://info.machen.cpa/blog/topic/audit-assurance) - [Accounting & Outsourcing (81)](https://info.machen.cpa/blog/topic/accounting-outsourcing) - [Individual Tax (75)](https://info.machen.cpa/blog/topic/individual-tax) - [Tax Planning (33)](https://info.machen.cpa/blog/topic/tax-planning) - [Tax Updates (25)](https://info.machen.cpa/blog/topic/tax-updates) - [Retirement & Wealth Management Planning (18)](https://info.machen.cpa/blog/topic/retirement-wealth-management-planning) - [Taxation (15)](https://info.machen.cpa/blog/topic/taxation) - [Alerts (13)](https://info.machen.cpa/blog/topic/alerts) - [Business Valuation (11)](https://info.machen.cpa/blog/topic/business-valuation) - [News & Events (11)](https://info.machen.cpa/blog/topic/news-events) - [Tax News (11)](https://info.machen.cpa/blog/topic/tax-news) - [Individual Tax Planning (10)](https://info.machen.cpa/blog/topic/individual-tax-planning) - [Not For Profit (10)](https://info.machen.cpa/blog/topic/not-for-profit) - [Retirement Planning (9)](https://info.machen.cpa/blog/topic/retirement-planning) - [Estate Planning (8)](https://info.machen.cpa/blog/topic/estate-planning) - [Manufacturing Industry Insights (7)](https://info.machen.cpa/blog/topic/manufacturing-industry-insights) - [Individuals (1)](https://info.machen.cpa/blog/topic/individuals) - [Insider (1)](https://info.machen.cpa/blog/topic/insider) - [Professional Standard News (1)](https://info.machen.cpa/blog/topic/professional-standard-news) see all [![Returning\_Value](https://info.machen.cpa/hs-fs/file-2504250850-jpg/Machen-Blog-Image/Returning_Value.jpg)](http://machenmcchesney.com/about-us/mission-and-values/) - [![AICPA](https://machenmcchesney.com/img/logos/aicpa.jpg)](https://www.aicpa-cima.com/) - [![NACVA](https://machenmcchesney.com/img/logos/nacva.jpg)](http://www.nacva.com/) - ![2026 INSIDE Public Accounting Top 400](https://machenmcchesney.com/img/2026-ipa-top-400.jpg) - ![2026 Best of Auburn-Opelika](https://machenmcchesney.com/img/2026-best-of-auburn-opelika.jpg) - [![2025 Best of OA](https://machenmcchesney.com/img/2025-best-of-oa.jpg)](https://oanow.com/exclusive/readerschoice/ballot-2025/) - ![2026 Best of OA Winner](https://machenmcchesney.com/img/2026-best-of-oa-winner.jpg) - [![2025 Accounting Today Regional Leaders](https://machenmcchesney.com/img/2025-accounting-today-regional-leaders.jpg)](https://www.accountingtoday.com/) - [![ClearlyRated Best of Accounting](https://machenmcchesney.com/img/2024-best-of-accounting.jpg)](https://www.clearlyrated.com/accounting) - [![ClearlyRated Best of Accounting Employee](https://machenmcchesney.com/img/2024-best-of-accounting-employee.jpg)](https://www.clearlyrated.com/accounting) 1820 East University Drive, Auburn, AL 36830 | Tel: (334) 887-7022 | Fax: (334) 887-7221 1761 Taliaferro Trail, Montgomery, AL 36117 | Tel: (334) 244-8900 | Fax: (334) 364-0927 † This is not a CPA firm. \* Assurance, attest, and audit services provided by Frazier & Deeter, LLC. “Frazier & Deeter” is the brand name under which Frazier & Deeter, LLC\* and Frazier & Deeter Advisory, LLC† and its subsidiary entities provide professional services. 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