Music Inc Magazine December 2024

NOTES & CENTS I BY AMANDA RUETER Start Year-End Prep—Now!

T he month of December is big for many companies across the industry. Many of us are in the middle of an influx of holiday shoppers, prepping for travel to upcoming confer- ences and trade shows, and getting ready for the start of another new year. With all this on our plates, December may not be the right time for big year-end projects, but that doesn’t mean that we shouldn’t be looking for small ways to end the year strong. Here’s my list of the top 10 tasks to consider this month to ensure a smoother end to 2024 and a stronger start to 2025.

Clear out stagnant inventory. Whether it’s an after-Christmas clear- ance or a promotion targeting holiday shoppers, December is a great month to move items that have overstayed their welcome. Conduct employee reviews and bo- nus planning. Do employee per- formance reviews and plan bonuses, if applicable, to boost morale and close out the year positively. Consider paying out some year-end bonuses during December to both reduce your tax liability and end the year on a positive note for your employees. Plan out important 2025 dates. In addi- tion to planning your marketing and travel schedules, mark dead- lines for negotiating contracted expenses like insurance, lease renewals, and services such as trash or cleaning. Set reminders now for two-to-four weeks before these deadlines, so you have time to shop around for better deals in 2025. Prepare for next year’s goals and budget. Set goals for the upcoming fiscal year and prepare a budget based on this year’s performance, adjusting for anticipated market changes. Sharing these goals with your team will provide a clear direction for growth and ensure better financial control heading into the new year. While December can be hec- tic, taking time to focus on these smaller, strategic moves can set the stage for a strong 2025. A little prep now can pay off significantly when the new year begins. MI

Schedule a meeting with your tax preparer. Meet with your accountant to review year-to-date profits and tax strategies, such as taking advantage of tax credits or deductions like Section 179 for asset purchases. Dis- cuss any of the strategies you’re considering to better understand how they may impact your 2024 taxes. Ensure accuracy of inventory. Even if you don’t have time to count every piece of inventory before year-end, focus on areas with potential high-dollar discrepancies. Prioritize counting inventory categories that have been historically inaccurate. While no company wants to see shrinkage on the income statement, ignoring this could mean you’re paying taxes on profits that should have been written off.

Consider pre-paying certain business expenses. There are many expenses that may be able to be rec- ognized in the period in which they are paid, even if the benefits won’t be realized until a future period. If you’ve got an influx of holi- day cash, check with your tax preparer to see if it makes sense for your business to prepay certain business expenses, such as insurance, rent or advertising for the upcoming year to reduce your taxable income in the current year.

“A little prep now can pay off significantly

when the new year begins.”

Invest in technology or equipment purchases. Additionally, if there’s a surplus of cash, consider purchasing new technology, tools, or equipment that can be depreciated or written off for tax purposes. Update and clean up your records. Reconcile bank statements, re- view expense accounts and ensure all financial records are up- to-date for the year. This will make tax filing easier, ensure ac- curacy in reporting and minimize the risk of costly errors. Optimize your accounts payable and accounts receivable. Follow up on outstand- ing invoices to ensure all payments are collected before year-end. This way, you can start 2025 with improved cash flow and lower liabilities.

Amanda Rueter is the vice president of finance and operations at Ernie Williamson Music, a six-location dealer headquar- tered in Springfield, Missouri.

28 I MUSIC INC. I DECEMBER 2024

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