Weekly Accounting Weekly accounting consists of checking our accounting system and sorting any bank transactions into the correct account. Quickbooks is currently connected to our MB&T bank accounts and the PayPal account. Income Book Processing Charges Active Revenue from authors/funders for the publication of specific titles Cash Back Active Cash back from Paypal Donations Active Donations received via our donation page on the website, via Stripe. Legacy donations via Paypal. Grants Active Grants funding, including COPIM and OBF Merchandise Active Revenue from merchandise, paid by Threadless into Paypal PayPal Sales Active Legacy account for donations Reimbursement Active Reimbursements from Amazon for (failed) shipments Book Sales Active Revenue from Book Sales, via Amazon (direct deposit monthly), Asterism (daily via Stripe), or direct sales Supporting Library Membership Program Active Revenue from the library support program Downstream Rights Active Revenue from translation rights Subscriptions (Paypal) Defunct Legacy subscription system Cost of Goods Sold Book Printing Active Cost of book printing via KDP Distribution Active Cost of digital distribution via Thoth Identifiers Active Cost of ISBN numbers (bought in bulk via Bowker) or DOI registration (now routed via Thoth) Editorial Work Active External copyeditors KDP Fees Active Fees paid to KDP Royalties Active Annually paid royalties to authors Shipping Active Separate shipping cost of books (rare) Typesetting Active External typesetters, EPUB generation Translation Rights Active Acquiring translation rights Image Rights Active Acquiring image rights Indexing Active External indexers Platform Hosting Inactive Hosting of book files Expenses Accounting Services Active Accountant (Fadi) Advertising & Marketing Active Flyers, banners, stickers, totebags, pins, etc. Bank Charges & Fees Active MB&T on transfers and payments, international banking fees Business Meals Active Meals during conferences, business meetings Contractors Active External contractors that are not typesetters, indexers, copyeditors Dues & Subscriptions Active Membership fees of all kinds, conference fees Foreign Tax Paid Active Foreign taxes Gasoline Active Gasoline (mainly for Eileen's car if she is using it on punctum business) Healthcare Insurance Active Employee healthcare package Insurance Active Liability and Worker's Compensation insurance Investment Expenses Defunct OBC Fees Active Fees paid to the Open Book Collective, incl. Collective Development Fund Office Supplies & Software Active Mainly all our software contracts, incl. Cloud68 (but not Thoth) Cell Phone Active Cell phone plan for directors Parking & Tolls Active Parking and tolls (mainly for Eileen's car if she is using it on punctum business) Paypal Fees Active  Fees paid on Paypal transactions Payroll > Health Insurance Active  Employee copay on health insurance Payroll >Taxes Active Payroll taxes Payroll > Wages Active Wages Petty Cash Active Occasional ATM withdrawals Postage Active Mailing anything that's not books, Fedexing, etc. Stripe Fees Active Fees paid on Stripe transactions Taxes & Licenses Active Miscellaneous taxes Airfare Active Airplane tickets Local Transportation Active Uber, Amtrak, Lyft, taxis, buses Lodging Active Hotels Travel Insurance Active Travel insurance (incidental) Inflight Expenses Active Anything bought during a flight (WiFi, food/beverages) Travel Meals Active Meals while traveling (mainly airport food) Utilities Active Internet provider expenses for the punctum office in Eileen's home Research & Development Active Courses, continued education, professional literature Small Office Equipment Active Computers, printers, screens Wise Charges Active Fees paid on Wise transactions Legal & Professional Services Active Lawyers and such Charitable Contributions Active Contributions to charity (tax deductible) Copying and Printing Active Copying and printing costs (documents etc.) Interest Expense Inactive Interest on loans Loan Charges & Fees Inactive Charges and fees for loans Meals & Entertainment Active Meals with (prospective) authors Office Rent Active Space rental for business activities Per Diem Active Per diems Refund Active Misc. refunds Rent & Lease Active Renting/leasing of equipment Repairs & Maintenance Active Repair/maintenance costs of equipment Square Fees Active Fees paid on Square transactions Other Income Dividend Income Defunct Income from dividend on investment account Fully Paid Lending Income Defunct Income from lending on investment account Interest Earned Active Interest on savings account Tax Refund Active Tax refund Unrealized Gains Defunct Unrealized gains on investment account PPP Loan Forgiveness Income Defunct Income from PPP during Covid Other Expenses Losses Due To Fraud Inactive Losses due to fraud Unrealized Losses Defunct Unrealized losses on investment account Accounts Payable  This includes various accounts for payday loans taken out in the early days (Cashnet, Checkngo, Lending Club, Lendup, Loanme, Rise), as well as: Dan Rudmannn Defunct Payments made by director on behalf of company Eileen A. Joy Inactive Payments made by director on behalf of company  Jora Credit Defunct Line of credit Paypal Working Capital Defunct Line of credit  PPP Loan Defunct Federal funding during Covid Sakr Accounting Defunct Used once for accrued payments Vincent van Gerven Oei Inactive Payments made by director on behalf of company Other Current Liabilities Includes mainly tax liabilities that are automated through Quickbooks, as well as: Prepaid Grants Active Deferred revenue from grants (multimonth) Prepaid Library Subscriptions Active Deferred revenue from library subscriptions (multiyear) Equity Owner's Investment Inactive The equity that Eileen put into the initial sole proprietorship. This is currently being paid back on a monthly basis. As there were no traces in the books of payments directly out of her retirement account, it must be assumed these were directly used for pay & personal expenses (and thus are gathered under the account below) Owner's Pay & Personal Expenses Inactive The personal expenses and pay of Eileen before 2021.  Partner Distributions – Vincent van Gerven Oei Inactive Payments made to Vincent before 2021.