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We do not grow old as long as we strive to improve ourselves.

Magazine / Academy

Ch3. Corporate Income Tax — The Structure of Business Taxation

May 5, 2026 · OIYO Editorial

The taxpayers subject to US corporate income tax, the computation of taxable income, the concepts of deductions and non-deductible items, the Schedule M-1 book-tax reconciliation, federal corporate tax rates, and special provisions for small businesses. The third lecture in the Tax Law Essentials series.

Magazine / Academy

Ch3. Corporate Income Tax — Tax Structure and Rates

May 13, 2026 · OIYO Editorial

Corporate income tax taxpayers, the computation of taxable income for a C-corporation, the Schedule M-1 book-tax reconciliation, the federal corporate tax rate, and key non-deductible items. The third lecture in the Tax Law Foundations series.

Magazine / Academy

Ch4. The Cash Flow Statement — Why Profit and Cash Are Not the Same Thing

May 12, 2026 · OIYO Editorial

The three-section structure of the cash flow statement (operating, investing, and financing activities), the direct and indirect methods, free cash flow (FCF), and the difference between profit and cash — the fourth lecture in the Accounting Basics series.

Magazine / Academy

Ch4. The Income Approach — Direct Capitalization and DCF

May 12, 2026 · OIYO Editorial

The logic of the Income Approach, NOI derivation, direct capitalization, cap rate selection methods, and discounted cash flow analysis — Lecture 4 of the Appraisal Theory Fundamentals series.