Casa Moksha Integration Plan¶
Purpose: Stand-up plan for integrating Casa Moksha (the Renfroe Hospitality Group hotel) into the Renfroe Holdings accounting architecture. Tracks the readiness status of each layer and the incremental work that can proceed before the blockers clear.
Context: Casa Moksha is the trade name. The legal entity is Renfroe Hospitality Group (Mexican S. de C.V., converting to S. de R.L. de C.V. in 2026). RHG is a foreign corporation — it doesn't fold into RFH the way the disregarded US LLCs do. "Integration" means three distinct layers.
Status at a glance (2026-04-20)¶
| Layer | Item | Status | Blocker |
|---|---|---|---|
| Mechanical | Brex Casa Moksha: Dep (3529) in Xero, feed active | Done | — |
| Mechanical | Brex Casa Moksha: Ops (3753) in Xero, feed active | Done | — |
| Mechanical | Tracking categories: Entity=Renfroe Hospitality Group, Asset Class=Hotel | Done (2026-04-20 decisions log) | — |
| Mechanical | Vendor mapping rules for RHG / Casa Moksha counterparties | Done | — |
| Mechanical | Brex → Santander MXN wire reconciliation (8 of 8 pairs matched) | Done | — |
| Mechanical | Mexican IVA tax rates in Xero (16% Purchase / Sales / 0% / Exempt) | Done (2026-04-20 decisions log) | — |
| Mechanical | Santander MXN feed into Xero | Not set up | Need to decide: manual CSV vs. third-party feed — see decisions/log.md pending list |
| Mechanical | PayPal (Casa Moksha) feed into Xero | Not set up | Verify PayPal connector scope |
| Mechanical | Wise card (4790) activity capture | Not set up | No Xero connector for Wise; manual import or summary journal |
| Mechanical | Casa Moksha Coinbase feed | Not set up | Coinbase has no direct Xero feed; summary journal approach |
| Interpretive | RHG chart of accounts (Mexican side) | Skeleton only | JME monthly deliverable sample |
| Interpretive | Intercompany journal cadence (RFH ↔ RHG) | Not drafted | JME deliverable + intercompany agreement framework |
| Interpretive | Revenue recognition on RHG books (all channels) | Principle set; mechanics TBD | JME deliverable |
| Interpretive | Capex vs. expense treatment for 2025 build-out | Flagged in vendor mappings | JME confirmation on 7+ capex items |
| Legal/tax | Intercompany services agreement (RFH ↔ RHG) | Not drafted | US cross-border counsel engagement |
| Legal/tax | Transfer-pricing memo | Not drafted | US cross-border counsel engagement |
| Legal/tax | Check-the-box election status | Unknown | Pearce |
| Legal/tax | PFIC posture (if check-the-box answer requires it) | Unanalyzed | Check-the-box answer |
| Legal/tax | STR-loophole eligibility analysis | Not done | Check-the-box + Austin's material participation hours |
| Legal/tax | Ownership confirmation post-conversion (99% Austin → maybe RFH) | Unconfirmed | Portilla + Pearce |
Incremental work that can proceed now (no blockers)¶
These four steps can happen without JME / Pearce / counsel inputs, because they operate on data we already have. They pressure-test the integration logic and leave us shovel-ready when the blockers clear.
Step 1 — Draft the RHG-side chart of accounts¶
Mirror what JME would likely deliver (Mexican GIF-compliant + typical hotel operator accounts), cross-referenced against:
- The 15-month Santander MXN transaction history already in source-data/santander/
- The Brex Casa Moksha Dep + Ops transactions in source-data/brex/
- The recurring-vendor patterns in accounting/vendor-mappings.md
Output: a draft RHG COA block in accounting/chart-of-accounts.md, flagged "DRAFT — confirm with JME monthly deliverable." Every Mexican-side vendor in vendor-mappings.md should be able to target a draft line.
Step 2 — Mock the intercompany journal entries from historical data¶
Build the monthly journal that RFH would post for each month Oct 2024 – Mar 2026, based on: - Casa Moksha Dep inflows (RFH holds on RHG's behalf → RHG revenue, Due to RHG payable) - JPMorgan → Santander MXN wires (8 pairs reconciled; settlement entries clearing the payable) - Any direct Casa Moksha-related expenses RFH paid on RHG's behalf (Portilla fees, etc.)
Output: a mock journal set in accounting/casa-moksha-intercompany-mockup.md showing monthly JEs from the data we already have. Pressure-tests whether the collection-agent framing actually balances month over month.
Step 3 — Draft the intercompany services agreement framework¶
Non-binding draft suitable for counsel to edit rather than draft from scratch. Covers: - Scope of agency (USD banking, collection, currency handling) - Remittance cadence (monthly / on-demand) - Fee structure (no-fee vs. arm's-length — both options drafted, Austin / Pearce picks) - Transfer-pricing posture for the no-fee scenario - Conversion-of-form continuity clause (S. de C.V. → S. de R.L. de C.V.) - GK analog framework in parallel (different fact pattern: treasury / capital contribution, not collection agency)
Output: draft in legal/intercompany-services-agreement-draft.md with a parallel legal/rfh-gk-treasury-framework-draft.md.
Step 4 — Casa Moksha capex inventory¶
Consolidate every capex-flagged transaction from vendor-mappings.md (palapa, osmosis, drain well, generator, biodigestor, HVAC, security cameras, Anjona) into a single table with date, vendor, amount, asset class, suggested useful life, and "DRAFT — confirm with JME" flag. Also covers the recent Mar–Apr 2026 Santander activity that post-dates the Apr 19 data pull.
Output: accounting/casa-moksha-capex-inventory.md — becomes the input for cost-segregation analysis later.
What we're NOT going to do until blockers clear¶
These are substantive decisions that depend on advisor inputs. Doing them without that input creates rework risk.
- Post any RHG-side entries to the live Xero org. All RHG work stays in draft / mockup form until JME confirms the Mexican-side COA and the intercompany agreement is at least at the "working draft seen by counsel" stage.
- Lock in revenue recognition treatment (accrual vs. cash, per-channel revenue attribution). Needs JME's input so the books don't drift from SAT filings.
- Treat Casa Moksha as STR-loophole-eligible for Austin's personal return. Requires check-the-box answer + material participation hour tracking.
- Decide on the no-fee vs. arm's-length service fee structure. Counsel + Pearce input needed.
- Build out the GK side in parallel. GK has its own readiness profile — different accountant, different fiscal year, different foreign-corporation posture. GK gets its own plan once Mita closing docs arrive.
Open items for Austin (references only; full detail in todo/for-austin.md)¶
| Audience | Unblocks |
|---|---|
| JME | RHG COA, capex treatment, Anjona classification, Miroslava classification, Jose Pablo ID, Cindy separation cleanup |
| Pearce | Check-the-box status (RHG + GK), FBAR confirmation, PFIC path |
| Portilla | RHG conversion timeline, post-conversion ownership, MX-law intercompany posture |
| US cross-border counsel (TBD) | Intercompany services agreement, transfer-pricing memo, piercing-the-veil review |
| Austin's own records | Revenue-channel backfill (Wells Fargo 6248), historical Coinbase retreat, JPM statements |
Related files¶
context/entities.md— Renfroe Hospitality Group entity detailbanking/brex.md— Brex Casa Moksha sub-accounts + wire reconciliationbanking/santander-mxn.md— primary RHG operating bankaccounting/vendor-mappings.md— Casa Moksha vendor rules (Mexico + USD)accounting/chart-of-accounts.md— RHG COA placeholder, to be drafted per Step 1tax/2025-filing-prep.mditems 10, 14, 17 — Pearce-side Casa Moksha issuestodo/for-austin.md— audience-batched question list