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Management’s Point of View ~ Leadership begins with ownership ~
August 21, 2026 It is said that everyone needs leadership skills while not everyone will become a business manager. For many years now, I have been considering what leadership is, and how to develop leadership skills in the first place. There have been many leaders throughout history. Take Steve Jobs and Abraham Lincoln, for example. Consider Jobs’s ingenuity: he returned to Apple when its performance was slumping, streamlined the Mac lineup—which had ballooned to 30 models—
TOPC Potentia
2 days ago5 min read


Using a 13-Week Cash Flow Forecast to Manage Liquidity
August 14, 2026 A profitable business can still run short of cash. Customer payments may arrive after payroll, vendor bills, loan payments or inventory purchases are due. These timing gaps can put pressure on cash even when the income statement looks healthy. A 13-week rolling cash flow forecast helps business owners look ahead. It tracks expected cash receipts and payments by week, making it easier to identify a potential shortfall early and decide how to address it. What Is
TOPC Potentia
Aug 143 min read


OBBB Act: Education Credits
August 14, 2026 On July 4, 2025, President Trump signed the One Big Beautiful Bill (OBBB) Act into law. The OBBB Act includes a number of tax changes affecting individuals, including the provision to provide a social security number (SSN) rather than a taxpayer identification number (TIN) in order to claim the American Opportunity or lifetime learning tax credit. Background There are two credits available to help taxpayers offset the costs of higher education - the American
TOPC Potentia
Aug 142 min read

