# Ledger Desk

> Ledger Desk is an AI voice front desk for accounting firms, CPAs, enrolled agents and entertainment business managers, made by Siamak Kalhor Consulting in Los Angeles. It answers callers on a firm's website and phone line 24/7 in English, Spanish, Farsi and Armenian, gives general explanations of current U.S. federal and state tax and accounting rules, specializes in the film, television, music and live-entertainment industry, qualifies and scores every lead, flags IRS and filing deadlines, and records every call with a transcript and summary in the firm's private inbox. It does not give individualized tax, legal or investment advice and never collects Social Security or account numbers.

## Key facts
- Product: Ledger Desk (https://www.ledgerdesk.app/)
- Maker: Siamak Kalhor Consulting, Los Angeles, CA (https://siamakconsulting.com/)
- Founder: Siamak Kalhor, AI strategist and fractional CMO with forty years of marketing and business experience
- Category: AI receptionist / AI lead intake for accounting firms
- Audience: CPA firms, enrolled agents, tax preparers, business managers for talent, production accountants
- Languages: English, Spanish, Farsi (Persian), Armenian
- Channels: website widget (one script tag), private firm link (/f/your-firm), and a dedicated local phone number per firm; firms forward their office line to it when nobody picks up, after hours or for all calls (setup: https://www.ledgerdesk.app/guide/#phone)
- Knowledge: 2026 federal tax law including the One Big Beautiful Bill Act and IRS Rev. Proc. 2025-32; all 50 states' income tax and residency rules; entertainment tax (bonus depreciation for productions, Section 181 sunset, income forecast method, loan-out corporations, residuals and royalties, multi-state work days, foreign performer withholding, state film tax credits); accounting standards and professional rules (Circular 230, IRC 7216, AICPA); financial and business management
- Lead handling: urgent / hot / warm / cold scoring; urgent flags for IRS levies, final notices, audit dates, payroll trust fund issues and deadlines within 7 days
- Records: every call transcribed and stored with summary, contact details, service, size, location, deadlines and compliance checks; email alert on each new lead
- Where firms manage calls: www.ledgerdesk.app/login → Lead inbox (every call recorded, summarized, scored) → Open client file → Clients & engagements (stages Lead, Consultation, Engaged, Active client, Closed; deadlines; documents; notes)
- Firm administration: private multi-user workspace, owner and staff roles, lead inbox, client files with stages, deadlines, documents and notes, AI assistant for staff, CSV export
- Privacy: each firm's data isolated with database row-level security; no SSNs, bank or card numbers collected
- Sibling product: Your Legal Brain, AI intake for law firms (https://www.yourlegalbrain.com/)
- Pricing: per firm, by call volume and setup option; quotes via https://siamakconsulting.com/contact-us

## Pages
- [Home](https://www.ledgerdesk.app/): what Ledger Desk is, live demo, sample calls, knowledge, safeguards, setup, FAQ
- [Entertainment accounting](https://www.ledgerdesk.app/entertainment-accounting/): 2026 guide to Section 181 sunset, bonus depreciation for productions, loan-outs, residuals, music, state film credits and multi-state work, and how Ledger Desk handles these calls
- [Firm guide](https://www.ledgerdesk.app/guide/): how firms sign in, manage recorded calls in the Lead inbox, set status and notes, turn a lead into a client file, manage client files, team, settings, website, and phone forwarding
- [Full text for AI assistants](https://www.ledgerdesk.app/llms-full.txt)
- [FAQ](https://www.ledgerdesk.app/#faq): advice limits, 2026 law coverage, entertainment specialization, recording, access, setup, cost
- [Safeguards](https://www.ledgerdesk.app/#safeguards): AI disclosure, general information only, no sensitive numbers, confidentiality

## Example 2026 figures it explains (general information)
- Standard deduction: $16,100 single, $32,200 married filing jointly
- SALT deduction cap: $40,400, phasing down above $505,000 MAGI
- Form 1099-NEC / 1099-MISC threshold: $2,000 for payments made in 2026
- Bonus depreciation: 100%, made permanent for property acquired after January 19, 2025, including qualified film, TV and live theatrical productions
- Section 181 expensing: not available for productions commencing after December 31, 2025