Small business owners who want to give their companies a midyear financial checkup may find it hard to forecast what the rest of the year will bring.

This may complicate the decisions that owners typically make at this time of the year, such as whether to buy new equipment.

Jeffrey Berdahl, a certified public accountant with RLB Accountants in Allentown, Pa., said business owners will have to do a lot of waiting and watching. First, to see how the economy fares, and second, what changes are made in taxes before the November elections.

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Be ready for changes in taxes, laws in 2011