Workflow teardowns
AR collections, invoice intake, the month-end close, the 13-week cash forecast. Step by step, with the controls you keep and the parts AI can do.
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AI for finance and back-office ops, minus the hype
One email a week about the work that keeps a small business solvent: chasing receivables, getting invoices into the books, closing the month, forecasting cash. What AI can take off your plate, what it gets wrong, and the spreadsheet you need either way.
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Start with 280E basicsWhat you get
Practical pieces with sources, written for owners, controllers, bookkeepers and fractional CFOs at businesses too small for a finance department and too busy to read vendor marketing.
Honest tool reviews
AI bookkeeping and meeting tools, priced from the vendors' own pages. If a link pays us a commission, the piece says so.
Working spreadsheets
Each piece points to a template you can use the same day. Some are free in the article; the finance-grade ones are on the template shelf.
Flagship series: cannabis finance
280E turns ordinary business expenses into non-deductible costs, and the April 2026 federal order moving state-licensed medical marijuana to Schedule III changed that for some operators and not others. This series covers the books, not the headlines.
Read the series
- 280E cost accounting basics, and what AI can and cannot doCOGS under IRC 471, the Tax Court cases that set the rules, and where software helps.
- Schedule III for medical marijuana: what changes on the booksWhat the April 2026 order did, what it did not, and what is still pending.
- Allocating shared costs under 280E, line by lineRent, power, labor and management salaries across cultivation, processing and retail.
- Cannabis cash flow when banking is not normalCash handling, tax reserves and the 13-week view.
Recent pieces
- Cannabis financeSchedule III for medical marijuana: what changes on the books
- Cannabis finance280E cost accounting basics, and what AI can and cannot do
- Cannabis financeAllocating shared costs under 280E, line by line
- Cannabis financeCannabis cash flow when banking is not normal
- CollectionsAI for AR collections: what to automate and what stays human
- CloseMonth-end close for a small business, day by day
- PayablesInvoice intake with AI: from the AP inbox to the ledger
- CashThe 13-week cash flow forecast for small businesses
- ToolsAI bookkeeping tools for small business, reviewed honestly
- ToolsMeeting notes to action items for finance teams
Who writes it
Ariel Agor ran finance and accounting, and then operations, at THC Design, a Los Angeles cannabis cultivator, in 2018 and 2019. Before that he worked in structured finance at Deloitte & Touche, as a financial advisor at Merrill Lynch, and as a financial planner at EY. He has an MBA in Finance from Rutgers. Today he builds AI agents for back-office work at Agor AI.
Pieces are drafted with AI assistance and edited by Ariel. Everything here is educational. Nothing is tax, legal or financial advice: talk to your CPA before you change how you file.