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Pumpkin Pie
Metric kitchen recipe of an American standard. Results may vary but can be measured
Tax-Free Bonds
As the adage goes: "The cure for high prices, is high prices". Today--ahead of next week's November elections in the United States -- we explore fiscal runaway with particular interest in the instruments that finance construction of the real assets. We recap what we have been doing for 30-odd years placing downward pressure on life-cycle cost.
Current Projects
An update on current FASB projects at a glance, including next milestones, updates and expected issuance timelines. Noteworthy: Accounting and Disclosure of Software Costs, Accounting for Government Grants, Statement of Cash Flows, among others.
Carnegie Classifications
The Carnegie Classification is the framework for classifying colleges and universities in the United States. It serves educational and research purposes, where it is often important to identify groups of roughly comparable institutions. The classification includes all accredited, degree-granting colleges and universities in the United States that are represented in the National Center for Education Statistics Integrated Postsecondary Education Data System.
Quadrivium: Autumn
Educational settlements are where people come to feel at home in beautiful surroundings. The catalog that informs the safety and sustainability of these "cities-within-cities" changes 100 to 1000 times per day. Titles are unstable, time-sensitive, copyright protected and land (sometimes invisibly) in public law. We explore the action continuously to formulate response to public consultations. Daily colloquia topics appear on our CALENDAR. Recommend refresh of this web page once or twice to see timeliest information.
Educational Settlement Finance
We follow listings of a few offerings; examining their claims about new building construction, operations, maintenance and related budgetary "sausage-making". Large chunks of the US population want to retire on the yield thrown off by these instruments. School bonds can partially protect retirees from the looming tax hammering to be administered by partisans of Leviathan government.
An Expanded Study of School Bond Elections in Michigan
An investigation into school construction bonds; long before minors without legal immigrant status overwhelmed public schools. Democrats try to place school bond referenda on federal election ballots in several municipalities; enabling non-US citizens to vote for the US President on a single ballot. When Republicans try to separate school bond referenda from the federal Presidential ballot, they meet resistance from several Secretaries of State.
Current Issues and Recent Research
We examine the proposals for the 2028 National Electrical Safety Code; including our own. The 2026 National Electrical Code which has recently been released for public use (public input on the 2029 revision will be received until April 9, 2026). We have one electrical proposal on the agenda of the International Code Council's Committee Action Hearings in Cleveland October 22-30. We begin coverage of satellite-based internet service to community colleges.
The Case Against Income Tax Exemption for Nonprofits
... "While many nonprofits do struggle with lack of funds and dire needs, there exists a group of tax-exempt entities for which profits regularly flow quite freely, often to the tune of more than $100 million, or even $1 billion or more. And yet, the public subsidizes each nonprofit in exactly the same manner..."