Main Street Ledger

Main Street Ledger explains what buyers and owners actually need to know about small business acquisitions, SBA lending, franchise ownership, and business finance. Grounded in SBA guidelines, FDD filings, IRS publications, and government data. We explain what the sources mean, not what they say. Editorial content is overseen by Curt Roese, CPA, a former SBA lender and CFO with direct experience in acquisitions and small business finance. Not financial, legal, or investment advice.