---
aliases: ["Finance"]
Is A: Area
Has: ["[[responsibility-personal-finance]]"]
---
# Finance

Personal and business finances. Covers investing, savings, tax planning, and the financial health of Refactoring as a business.

## Scope

- **Personal investing** — index fund portfolio, occasional individual stock research, long-term wealth building
- **Savings** — maintaining a healthy savings rate, emergency fund, annual targets
- **Business finances** — Refactoring revenue tracking, expense management, quarterly financial reviews
- **Tax planning** — Italian tax obligations, VAT management, accountant coordination

## Philosophy

The approach to finance is intentionally simple: automate what can be automated, invest passively for the long term, and focus energy on growing business revenue rather than optimizing portfolio returns. See [[evergreen/index-funds-and-intellectual-humility]] for the underlying thinking.

## Key measures

- [[measure-net-worth]] — tracked quarterly
- [[measure-savings-rate]] — target 30%+ of net income
- [[measure-sponsorship-mrr]] — the primary revenue metric

## Cadence

Monthly portfolio check via [[procedure-monthly-portfolio-review]]. Quarterly deep dive via [[procedure-quarterly-financial-planning]].
