Expert articles about cash flow for small business owners.
Compares merchant cash advance and factoring for attorneys navigating Subchapter V cases. Written as an experienced peer who has seen both tools destroy or save cases. Practitioners will learn how to identify which financing option creates DIP compliance issues and trustee scrutiny.
Written as a peer practitioner, this post explains how Subchapter V debtors can structure AR factoring arrangements as DIP financing during Chapter 11. Attorneys will learn what factoring disclosures are required to the court, how to demonstrate adequate protection to the trustee, and how factoring affects the 13-week cash flow forecast and monthly operating reporting.
Explains what specific 13-week forecast elements trustees scrutinize weekly and how attorneys should prepare clients for variance discussions. Written as a peer practitioner who has navigated these reviews, not a textbook explanation. Attorneys will learn which line items trigger the most scrutiny and how to structure their client's weekly reporting to stay ahead of trustee questions.
Walks bankruptcy attorneys through how to model payroll cycles and critical vendor payments in Subchapter V 13-week forecasts. Written as a peer practitioner sharing field-tested approaches, not academic theory. Attorneys will learn how to sequence cash outflows to satisfy operational needs while meeting UST and trustee reporting expectations.
Provides a step-by-step methodology for reconciling pre-petition bank clearings when preparing monthly operating reports in Subchapter V cases. Written as an experienced peer sharing field-tested approaches, not academic theory. Attorneys and their debtor clients will learn exactly how to classify and document pre-petition transactions in post-petition cash reports.
Guides Subchapter V practitioners through the critical cash flow decisions attorneys face in the first 30 days after filing. Written as an experienced peer sharing field-tested approaches, not academic theory. Readers will learn which cash flow moves create the strongest foundation for plan confirmation and which missteps are easiest to avoid.
Recounts how a 13-week cash flow forecast identified a $48K reporting error that would have triggered UST scrutiny. Written as a peer practitioner sharing field experience, not textbook guidance. Bankruptcy attorneys will learn what cash flow patterns flagged the discrepancy and how to prevent similar errors in their Subchapter V cases.
Guides bankruptcy attorneys on DIP account management mechanics and bank reconciliation requirements specific to Subchapter V. Written as a peer practitioner sharing field-tested approaches, not textbook guidance. Attorneys will learn what the UST expects from DIP cash accounts and how to spot reconciliation issues before they become objections.
Explains when and why the direct cash flow method is preferable for Subchapter V 13-week forecasting over the indirect method. Written as a peer practitioner who has implemented both approaches in actual Subchapter V engagements. Bankruptcy attorneys and CFOs will learn which method better satisfies UST requirements and Trustee expectations for liquidity reporting.
Most 13-week cash flow templates assume A/R collects on contract terms. Atradius 2025 US data says only 52% of B2B invoices pay on time. This guide walks fractional CFOs and restructuring advisors through a 3-step empirical calibration method that uses the debtor's own bank register to rebuild collection curves the UST and DIP lender can actually defend in court.
Breaks down how fractional CFOs build and manage the 13-week cash flow model that determines Subchapter V case survival. Written as a practitioner-to-practitioner guide for bankruptcy attorneys reviewing debtor financial projections. Attorneys will learn what to require from debtors and how to spot fatal cash flow assumptions.
A practitioner confession: I nearly told a Subchapter V client to slash their revenue projection by 25% because my DSO calculation was double. The fix took two minutes. The lesson is that almost every QuickBooks-style A/R Aging summary will invite the same mistake, and even a seasoned restructuring CFO can walk right into it.
The best 13-week cash flow models use five assumptions, not fifty. A practitioner-to-practitioner guide to a decision framework for picking between bucket-level and customer-level modeling in small Chapter 11 cases. Includes the 5-question test and the 'Top 10 Watch List' operational layer that replaces customer-level modeling without losing visibility.