The Wednesday Accrual: November 05, 2025

Profit & Loss Report

ACA Premium Subsidies Trigger Major Health Coverage Losses

Enhanced ACA premium tax credits expire in 2025, threatening sharp premium hikes and mass coverage losses. Premiums might increase from $921 to $1,998, with up to 4.8 million people projected to lose insurance.

The lapse would strike middle-income families, and small business owners the hardest, adding $7.7 billion in uncompensated care costs for hospitals and states. Extending the credits would raise the deficit by $335 billion.

Source: Thomson Reuters

Accounting Oddities

What if accountants had formulas to measure your financial chaos?

Accounting entropy measures how “disordered” financial systems are. When one asset dominates, entropy drops — signaling rigidity or hidden risks. 

When assets get balanced, entropy rises: showing flexibility and diversity. Even Big 4 firms’ disclosures have greater entrophy than other companies.

So, next time your financial statements look too perfect, remember: a little financial chaos might actually mean your company is in good shape.

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Journaling Insider

Small Businesses Extend Work, Implies Potential Hiring Rebounds

Small business workers clocked more hours in October, lifting weekly pay 2.94% as hourly wages decreased to 2.58%. The 0.44% jump in hours was the strongest, as the Midwest continues leading small business job growth.

Longer hours may imply stronger hiring, as companies extend staff hours before headcount. Accountants are now watching closely for delayed IRS further guidance on the new One Big Beautiful Bill Act provisions.

Source: Accounting Today

Making Cents of Accounting

“Dreams come true”

Accountant 1: I finally balanced the books!

Accountant 2: Wow, nice! How’d you do it?

Accountant 1: Easy. I stopped looking at them.

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