Launch App
Industries

Each kind of business keeps different books and files a different return.

Real estate, technology, international, commerce, services and industrial businesses differ in their book accounting, in their tax treatment, and in the knowledge needed to reconcile the two. Each industry page sets out all three.

Join early accessSee pricing
  • US GAAP and the Code, side by side
  • Primary sources cited
  • Stated as at November 2026

Real assets

Real estateOwners, developers, landlords and holding companies.BooksAsset acquisition or business combination · Lessor accounting · Development and carrying costs · ImpairmentTaxRecovery periods · Cost segregation · Business interest limitation · Like-kind exchanges · Personal holding company taxLearn moreConstruction and tradesGeneral contractors, subcontractors and trades.BooksRevenue over time · RetainageTaxLong-term contract method · Equipment expensing · Vehicles and listed propertyLearn more

Technology

Technology and SaaSSoftware, platforms and venture-backed startups.BooksSubscription revenue · Software development costs · Stock-based compensationTaxResearch and experimental expenditure · Advance payments · Stock compensation deduction · Research credit and payroll offset · Qualified small business stock and Delaware franchise taxLearn more

International

International businessForeign-owned US companies and US companies abroad.BooksForeign currency · Consolidation and intercompany · Income taxes across jurisdictionsTaxForeign-owned US companies (inbound) · Withholding on payments to foreign persons · US companies with foreign subsidiaries (outbound) · Transfer pricing · Foreign accounts and treaty positionsLearn more

Commerce

E-commerceDirect-to-consumer brands, marketplace and platform sellers.BooksGross or net revenue · Returns and refunds · Inventory held by othersTaxSmall-business inventory methods · Payment-platform reporting · Sales tax nexus · Cost of goods soldLearn moreRetailStores, franchises and multi-location retailers.BooksInventory measurement · Store leases · Gift cards and loyaltyTaxInventory methods · Rent and leases · Gift card advance payments · Store build-outsLearn moreRestaurants and hospitalityRestaurants, cafés, bars and franchisees.BooksTips and delivery platforms · Franchise feesTaxCredit for employer FICA on tips · Remodels and repairs · Franchise costsLearn more

Services

Professional servicesAgencies, consultancies, law, design and engineering firms.BooksRevenue from services · Client fundsTaxCash or accrual method · Officer compensation · Meals and entertainment · Information reportingLearn moreHealthcare practicesMedical, dental and therapy practices.BooksPatient service revenueTaxQualified personal service corporation · Clinical equipment · Practice acquisitionsLearn more

Industrial

ManufacturingProducers, fabricators and assemblers.BooksInventory costingTaxUniform capitalization · Qualified production property · Research creditLearn more

The gap between the books and the return is where returns go wrong.

Each difference is a Schedule M-1 adjustment, computed by code and traced to its transactions — and where examinations tend to look first.

Stated as at November 2026, for general information only. NGTAX.AI currently prepares Form 1120 for C corporations; other entity returns are on the roadmap.

Bring us your hardest 1120.

Founding firms get their first three returns free and help decide what we build next. Email us with your name, your firm and roughly how many business returns you prepare each year. Do not include any client information.

Email support@ngtax.aiSee pricing