Michelle Lowery
Finance Writer and Editor
Michelle Lowery has written and edited content for a variety of companies, including Disney, Dick’s Sporting Goods, Apartments.com, Petfinder, and Semrush. She’s covered topics ranging from B2B tech, legal, medical, and pets to real estate, small business, finance, and more. She’s also built and managed content teams for organizations such as Skillshare and ChamberofCommerce.com. She is a published author and Air Force veteran.
Articles by Michelle Lowery
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Small business tax tips for 2026: Essential strategies for owners
These small business tax tips are year-round practices that minimize your tax bill: strategic deductions, credits, entity structure, timing, and recordkeeping.
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Accounts payable turnover ratio: Definition, formula, and examples
The accounts payable turnover ratio measures how often a company pays its accounts payable balance, reflecting cash flow efficiency and vendor payment speed.
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What is a factor rate and how do you calculate it?
A factor rate is a decimal multiplier used in merchant cash advances and short-term business loans to calculate total repayment up front.
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IRC 1202: Complete guide to qualified small business stock exclusion
IRC 1202 lets you exclude up to 100% of capital gains on qualified small business stock (QSBS) held for 5 or more years, subject to IRS eligibility tests.
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What is accounts receivable financing?
Accounts receivable financing lets you borrow against unpaid invoices as collateral to access immediate working capital without waiting for customers to pay.
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Business tax deadlines for 2026: Key dates
Business tax deadlines for 2026 depend on entity type: S corps and partnerships file by March 16, while C corps and sole proprietors file by April 15.