
Fence Installation Contractor Bookkeeping: Deposits, Mobilization Fees, and Job Costing a Materials-Heavy Build
Customer deposits are liabilities, not revenue — book them right, charge mobilization honestly, and job-cost every build by code.
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Accounting practices for construction businesses including job costing, WIP schedules, and retainage

Customer deposits are liabilities, not revenue — book them right, charge mobilization honestly, and job-cost every build by code.

Bid drainage tile by the foot: 30-foot spacing doubles footage per acre versus 60-foot. Price the outlet separately, and use Section 179 on the plow.

KB Home's FY2026 Q3 revenue fell 20% to $1.30B and net income 41% to $65.3M, yet housing margin rose to 16.5% and backlog grew for the first time in four years.

Reconcile plant tickets to tons weekly, load crew-day rates with burden and iron, and bank 8-12 weeks of overhead before winter shuts paving down.

Quote wallpaper per roll or square foot, cost prep separately, allow 10–25% pattern waste, and book deposits as unearned revenue — not income.

Dyed diesel in a highway vehicle costs the greater of $1,000 or $10 per gallon under IRS rules. Know the legal off-road uses and reclaim tax with Form 4136.

Sand and gravel pits get 5% percentage depletion under IRS rules — compute cost and percentage methods yearly, claim the larger, and mind the 50%-of-income cap.

Under the FLSA, day-rate and piece-rate workers still earn overtime: divide weekly pay by hours worked, then add a half-time premium for each hour over 40.

North Carolina requires a GC license once a project's final price, change orders included, hits $40,000 — cross it unlicensed and the contract is void.

Section 404 wetland credits run $30,000–$360,000 per impact acre in Florida; buying bank credits transfers your mitigation liability to the sponsor.

Liquidated damages = daily rate × days late. Cap them at 5–10% of contract price, define excusable delays, and book them under ASC 606, not as expenses.

A radon contractor's pCi/L guarantee is a warranty liability — accrue it per install, split testing from mitigation revenue, and amortize licenses monthly.