#pest-control
Pest control and termite service operator bookkeeping, including ASC 606 contract revenue, termite bond retreatment reserves, chemical inventory recordkeeping, and route-based per-stop costing
California AB 2477 lets pest-control trainees spray outdoors under supervision for 60 days from January 2028 — after 80 hours of documented training.
How wildlife and nuisance animal control operators should structure their books: separate revenue codes for trip fees ($75–$200), per-animal trapping charges ($100–$250), and exclusion jobs; amortize NWCO licenses on each state's actual term; and accrue a warranty reserve from real callback rates instead of expensing redo visits as they land.
How route-based pest control and termite operators should apply ASC 606 to quarterly contracts and bond renewals, accrue retreatment reserves under ASC 460, reconcile chemical inventory to state Department of Agriculture records, and build per-stop costing in PestPac or FieldRoutes.
