Confidential • For CFO / CPA

Financial Model Brief

Directives for accounting treatment, capitalization, and revenue recognition.

1 Crowdfunding Revenue Recognition

Deferred Revenue Model

Objective: Tax Deferral

We will receive ~$1.3M in cash upfront (Year 0) via Kickstarter/Indiegogo, but services (stays) will be delivered in Year 1-2.

Action for CPA:

Book crowdfunding receipts as Deferred Revenue (Liability), not Income. Recognize as income only upon redemption of the stay. This defers the tax event until operations begin.

2 Capitalization & Depreciation

The "Kit-of-Parts" Strategy

Objective: Accelerated Depreciation

Strategy: Aggressive Cost Segregation Study immediately upon completion.
Goal: Accelerate depreciation on non-structural components (solar, septic, modular fixtures) to offset operating income.

Action for CPA:

Prepare for a Year 1 Cost Segregation Study. Track "Land Improvements" separately from "Building Shell" to maximize bonus depreciation.

3 The 10% Community Tithe

Structuring the Donation

Objective: Tax Efficiency

We donate 10% of Net Operating Income (NOI) to local schools/arts.

Action for CPA:

Determine the most tax-efficient vehicle for this. Should it be a direct corporate donation (limited deduction) or flow through a darker-green 501(c)(3) foundation attached to the brand?