{"id":38051,"date":"2026-09-28T11:02:28","date_gmt":"2026-09-28T15:02:28","guid":{"rendered":"https:\/\/www.sage.com\/en-us\/blog\/?p=38051"},"modified":"2026-09-28T11:02:30","modified_gmt":"2026-09-28T15:02:30","slug":"repeatable-month-end-close-primary-care-acquisitions","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-us\/blog\/repeatable-month-end-close-primary-care-acquisitions\/","title":{"rendered":"A repeatable month-end close for primary care groups growing through acquisition"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tA repeatable month-end close for primary care groups growing through acquisition\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tHow primary care groups growing through acquisition can build a repeatable month-end close: consolidation boundaries, account mapping and reconciliations.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-09-28T11:02:28-04:00\">September 28, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"A repeatable month-end close for primary care groups growing through acquisition\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-us\/blog\/repeatable-month-end-close-primary-care-acquisitions\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-us\/blog\/author\/nickbenson\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-350x350.jpg\" class=\"entry-author__image\" alt=\"Nick Benson\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-350x350.jpg 350w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-768x768.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-810x810.jpg 810w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson.jpg 1024w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Nick Benson<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Acquiring a practice can add new accounting records, systems and reporting obligations. Start with the entities that belong in your financial statements and the reporting requirements in your financing agreements. If the close relies on manually combining practice-level files, each acquisition can add work unless mappings, reconciliations and responsibilities follow a repeatable process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This post covers why spreadsheet consolidation takes hold in primary care finance, what breaks as a group grows, what system-based consolidation can change, and how to absorb the next acquisition.<\/p>\n\n\n<section id=\"key-takeaways\" class=\"wp-block-sage-key-takeaways\"><div class=\"sage-key-takeaways__inner\"><h2 class=\"wp-block-heading has-h-3-font-size\">Key takeaways<\/h2>\n<ul class=\"wp-block-list\">\n<li>Lender reporting follows each financing agreement, including its reporting entities, covenant definitions and permitted adjustments. A close that relies on manually combining practice-level files can make that reporting slower and harder to get right as acquisitions add entities.<\/li>\n\n\n\n<li>Spreadsheet consolidation often starts as a reasonable fix for one or two practices and can turn into a monthly project as acquisitions add entities.<\/li>\n\n\n\n<li>A common reporting structure, configured intercompany eliminations and repeatable consolidation runs can reduce spreadsheet aggregation while preserving separate entity records. Mappings still need maintaining, and intercompany differences still need investigation and reconciliation.<\/li>\n\n\n\n<li>We recommend keeping patient-level detail in clinical and billing systems, with summarized financial results in the general ledger.<\/li>\n\n\n\n<li>With a group reporting structure and intercompany rules already in place, onboarding a newly acquired practice can follow a repeatable pattern. Its mappings still need maintaining, and readiness for its first close depends on opening balances, acquisition accounting and source-system feeds.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<h3 id=\"h-what-we-ll-cover\" class=\"wp-block-heading\">What we&#8217;ll cover<\/h3>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-why-spreadsheets-often-become-the-default-in-primary-care-finance\" data-level=\"2\">Why spreadsheets often become the default in primary care finance<\/a><\/li><li><a href=\"#h-what-breaks-as-the-group-scales-through-acquisitions\" data-level=\"2\">What breaks as the group scales through acquisitions<\/a><\/li><li><a href=\"#h-what-can-system-based-consolidation-change\" data-level=\"2\">What can system-based consolidation change?<\/a><\/li><li><a href=\"#h-what-one-multi-group-physician-organizations-close-shows\" data-level=\"2\">What one multi-group physician organization&#8217;s close shows<\/a><\/li><li><a href=\"#h-making-the-next-acquisition-easier-to-absorb\" data-level=\"2\">Making the next acquisition easier to absorb<\/a><\/li><li><a href=\"#h-frequently-asked-questions\" data-level=\"2\">Frequently asked questions<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-why-spreadsheets-often-become-the-default-in-primary-care-finance\" class=\"wp-block-heading\">Why spreadsheets often become the default in primary care finance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In many groups, <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/consolidation-accounting\/\">spreadsheet consolidation<\/a> arrives with growth rather than by design.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As an illustration, a single practice may manage with entry-level <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/\">accounting software<\/a> and a few spreadsheets. After a second acquisition, the controller opens a second company file and starts a consolidation tab in Excel. As more practices join, that tab can become a monthly project: days of reconciliation work and numbers that arrive after the questions have been asked.<\/p>\n\n\n\n<h2 id=\"h-what-breaks-as-the-group-scales-through-acquisitions\" class=\"wp-block-heading\">What breaks as the group scales through acquisitions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As a <a href=\"https:\/\/www.sage.com\/en-us\/industry\/healthcare\/primary-care\/\">primary care group<\/a> adds entities, four pressure points can build on each other.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No single chart of accounts.<\/strong> Acquired practices may use different account structures. A reusable mapping can align them with group reporting, but new accounts, inconsistent coding and changing requirements need review. The recurring burden is maintaining those mappings and resolving exceptions, whether the process runs in spreadsheets or accounting software.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Consolidation boundary and intercompany eliminations.<\/strong> First establish which entities belong in the consolidated financial statements under the applicable accounting requirements. The relationship between a management services organization (MSO) and a practice does not by itself determine whether that practice is consolidated. Review ownership and contractual arrangements with your accounting advisers. Eliminate balances and transactions between entities within that boundary, while retaining the underlying entity records. Automated entries can reduce manual work, but differences still need investigation and reconciliation. This accounting does not establish whether an MSO arrangement is permissible under state corporate practice of medicine rules, a question for healthcare counsel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Limited cross-entity visibility.<\/strong> Controllers absorbed in reconciliations have less time for portfolio analysis. Provisional management reports can help, but <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/financial-planning-budgeting\/\">forecasting<\/a> and profitability by location and payer are harder to answer with confidence when the final consolidated view arrives late. Lender reporting follows each financing agreement&#8217;s own definitions and adjustments, so plan it as its own step rather than a by-product of the consolidated P&amp;L.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key-person dependency.<\/strong> When the close depends on the few people who understand the spreadsheet mapping, a vacancy or resignation can put the close timetable at risk.<\/p>\n\n\n\n<h2 id=\"h-what-can-system-based-consolidation-change\" class=\"wp-block-heading\">What can system-based consolidation change?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">System-based consolidation can reduce spreadsheet aggregation while preserving separate entity records. The benefit depends on configuration, complete source data and a controlled close.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>A common reporting structure.<\/strong> Map acquired practices to group accounts and retain useful dimensions where source data supports them. Maintain those mappings as accounts and reporting needs change.<\/li>\n\n\n\n<li><strong>Configured intercompany eliminations.<\/strong> Set up the relevant balance-sheet and income-statement accounts for elimination. Reconcile counterparties and investigate differences; automation does not replace that control.<\/li>\n\n\n\n<li><strong>Repeatable consolidation runs.<\/strong> Confirm whether reports update directly from postings or require a consolidation run. Refresh the consolidation after relevant adjustments, and distinguish provisional reports from final closed-period results.<\/li>\n\n\n\n<li><strong>Reconciled source-system feeds.<\/strong> Integrations can reduce rekeying of summarized billing data. Retain the attributes needed for reporting and reconcile imported totals to the source systems.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/sage-business-cloud\/intacct\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sage Intacct<\/a> supports this for <a href=\"https:\/\/www.sage.com\/en-us\/industry\/healthcare\/\" target=\"_blank\" rel=\"noreferrer noopener\">healthcare organizations<\/a> with multiple entities, locations and clinics, with a shared chart of accounts, <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/multi-entity\/\" target=\"_blank\" rel=\"noreferrer noopener\">multi-entity consolidation<\/a>, centralized payables, and automated payments and intercompany accounting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We recommend keeping patient-level detail in the clinical and billing systems, with summarized results in the ledger. Summarized data isn&#8217;t automatically de-identified, so review what reaches the ledger and apply HIPAA safeguards wherever protected health information is held.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Summarized billing data can support revenue reporting by payer and location when those attributes are retained and reconciled. Cost per encounter also needs consistent encounter counts and cost attribution. For groups with capitation, care-management payments or shared-savings arrangements, contract profitability requires the relevant payer reports, revenue estimates and costs as well as encounter billing.<\/p>\n\n\n\n<h2 id=\"h-what-one-multi-group-physician-organization-s-close-shows\" class=\"wp-block-heading\">What one multi-group physician organization&#8217;s close shows<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/millennium-physicians\/\">In its customer story, Millennium Physicians<\/a> describes a business that &#8220;had grown drastically in seven years&#8221;, with &#8220;5,000 accounts across 16 separate medical groups&#8221; and a monthly close that &#8220;dragged on for weeks&#8221;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since Millennium moved to <a href=\"https:\/\/www.sage.com\/en-us\/sage-business-cloud\/intacct\/\">Sage Intacct<\/a>, &#8220;the month-end process and prep operation that previously took 14 business days, now takes just two to three days.&#8221; Every group starts from a different place, but that is what a better-structured close did for Millennium.<\/p>\n\n\n\n<h2 id=\"h-making-the-next-acquisition-easier-to-absorb\" class=\"wp-block-heading\">Making the next acquisition easier to absorb<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In one common spreadsheet pattern, each acquisition adds a new file, a new mapping exercise and a new reconciliation column.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With system-based consolidation, onboarding a newly acquired practice can follow a repeatable pattern. The group&#8217;s reporting structure, intercompany rules and dimensions are already in place, and the new practice&#8217;s accounts are mapped to that structure at onboarding, then maintained as needs change.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That repeatability helps when the next deal is already in diligence. The finance team can reduce redesign of the consolidation for each new practice, although opening balances, acquisition accounting and the practice&#8217;s billing integration still need to be set up and reconciled before the practice is ready to consolidate from its first close.<\/p>\n\n\n<section class=\"wp-block-sage-faq\">\n\t\n<h2 id=\"h-frequently-asked-questions\" class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\t\t\t<div class=\"faq-items\">\n\t\t\t<div class=\"wp-block-sage-faq-item\" id=\"faq-item-15d826dd\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-what-should-a-primary-care-group-scaling-through-acquisition-look-for-in-accounting-software\" class=\"wp-block-heading\"><strong>What should a primary care group scaling through acquisition look for in accounting software?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Look for a cloud platform with multi-entity consolidation, a common chart of accounts, configurable intercompany eliminations, and integrations that bring summarized billing and practice-management data into the ledger with totals you can reconcile to the source systems. Financial systems can hold some protected health information, so confirm with your compliance team whether a Business Associate Agreement is required and, if it is, have it and the related safeguards in place before protected health information reaches the system.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-25767b55\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-how-do-you-replace-spreadsheet-consolidation-without-disrupting-the-current-close\" class=\"wp-block-heading\"><strong>How do you replace spreadsheet consolidation without disrupting the current close?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">It helps to configure the new platform with the group&#8217;s consolidation boundary, standard chart of accounts and intercompany rules before the first live close. Existing entities can migrate in sequence, and newly acquired practices can onboard directly. Before retiring the spreadsheet, agree acceptance criteria with your implementation partner and discuss them with your auditors, for example that entity trial balances, intercompany balances and consolidated results reconcile between the old and new processes, with any differences explained.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-5cb59ab0\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-how-does-multi-entity-accounting-software-handle-intercompany-eliminations\" class=\"wp-block-heading\"><strong>How does multi-entity accounting software handle intercompany eliminations?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">In a system built for multi-entity consolidation, eliminations are configured for the relevant accounts, such as management fees, shared-service allocations and intercompany loans between entities inside the consolidation boundary. The system can then post elimination entries during consolidation, reducing a manual step that is easy to get wrong in a spreadsheet. Counterparty balances still need reconciling and differences investigating. Elimination is an accounting treatment only and does not establish whether an MSO arrangement is permissible.<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/millennium-physicians\/\">Read the Millennium Physicians customer story<\/a> to see how one provider with 16 separate medical groups reports cutting its month-end process and prep from 14 business days to two to three days.<\/p>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Take a coffee break with Sage<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"\">Interactive Demo<\/p>\n<p><!-- \/wp:paragraph 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\/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/business-intelligence\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBusiness intelligence\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/cfo\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCFO\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/cloud-financial-management\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCloud financial management\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30327 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-strategy-legal-operations tag-accounting-101 tag-boss-your-business tag-business-intelligence tag-cash-flow tag-compliance tag-growing-a-business tag-tax business_type-small-business business_type-accountants business_type-growing-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-1215x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-29T12:11:03-04:00\">September 29, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">14 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-a-deferred-tax-liability\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDeferred tax liability: A practical guide\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tA deferred tax liability is a bit like a corporate version of &#8220;buy now, pay later&#8221;: your company reports lower tax now but owes the difference later. Here&#8217;s what causes one, how to calculate it, and what it means for your balance sheet.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-27959 post type-post status-publish format-standard has-post-thumbnail hentry category-growth-customers category-money-matters category-strategy-legal-operations category-trends-insights tag-accounting-101 tag-business-intelligence tag-digital-transformation tag-ecommerce tag-small-business business_type-small-business business_type-accountants business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-an-electronic-invoice\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1338373163-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1338373163-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1338373163-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1338373163-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-28T05:34:23-04:00\">September 28, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is e-invoicing? Benefits and disadvantages\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-10296 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-people-leadership category-strategy-legal-operations tag-accountants tag-business-strategy tag-cfo-3-0 tag-cloud-financial-management tag-construction tag-project-management business_type-growing-business industry-construction-and-real-estate industry-financial-services industry-professional-services industry-software-saas industry-technology\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/project-profitability\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/08\/Mar2025_Construction-Commerical_0320-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/08\/Mar2025_Construction-Commerical_0320-684x384.jpeg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/08\/Mar2025_Construction-Commerical_0320-768x512.jpeg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/08\/Mar2025_Construction-Commerical_0320-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-25T09:17:00-04:00\">September 25, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tProject profitability: How to calculate, analyze, and improve margins\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-27931 post type-post status-publish format-standard has-post-thumbnail hentry category-growth-customers category-strategy-legal-operations tag-business-intelligence tag-performance tag-technology tag-workplace-of-the-future business_type-small-business business_type-growing-business industry-nonprofit\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/how-to-use-church-financial-reporting\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-599890832-684x384.jpg\" class=\"card-post__image\" alt=\"Discussion among volunteers\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-599890832-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-599890832-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-599890832-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-24T11:43:50-04:00\">September 24, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to use church finance reports to improve transparency and decision-making\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-37976 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-business-intelligence tag-cfo tag-cloud-financial-management business_type-growing-business industry-healthcare\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/fqhc-month-end-close-spreadsheet-rework\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2017\/08\/spreadsheets-scaled-684x384.jpg\" class=\"card-post__image\" alt=\"Hand is put on a laptop computer\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2017\/08\/spreadsheets-scaled-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2017\/08\/spreadsheets-scaled-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2017\/08\/spreadsheets-scaled-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-24T10:54:13-04:00\">September 24, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tReducing spreadsheet rework in a multi-site FQHC&#8217;s month-end close\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>How primary care groups growing through acquisition can build a repeatable month-end close: consolidation boundaries, account mapping and reconciliations.<\/p>\n","protected":false},"author":1939,"featured_media":20142,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"43","sage_membership_post_content_type":"","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[43],"tags":[4,427,420],"business_type":[41],"lilypad":[],"context":[1080],"industry":[451],"persona":[100],"imagine_tag":[],"coauthors":[1079],"class_list":["post-38051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-business-intelligence","tag-cfo","tag-cloud-financial-management","business_type-growing-business","industry-healthcare"],"sage_meta":{"region":"en-us","author_name":"Nick Benson","featured_image":"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1386963112.jpg","imagine_tags":[]},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice 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