Defensible subcontracted-work figure (Scenario C)
$841,105.68
vs. Buckner's $641,935 → +$199,170.68 (+31.0%)
⬇ Download the workbook (.xlsx)
Six sheets: Account Classification, Cost of Labor Timeline, Buckner Comparison, Monthly P&L Totals, Vendor Detail template, Data Gaps.
Scenarios vs. Buckner's $641,935
| Scenario | QuickBooks total | $ diff | % diff |
|---|---|---|---|
| A — Subcontract Labor sub-accounts only | $480,431.70 | −$161,503.30 | −25.2% |
| B — A + Coping | $524,820.20 | −$117,114.80 | −18.2% |
| C — A + all Cost of labor – COGS recommended | $841,105.68 | +$199,170.68 | +31.0% |
| D — C + Uncategorized Expense (ceiling) | $909,611.38 | +$267,676.38 | +41.7% |
Included accounts
| Account | Amount | Basis for inclusion |
|---|---|---|
| Shotcrete | $381,499.00 | Subcontract Labor sub-account |
| Tile Labor | $37,529.00 | Subcontract Labor sub-account |
| Plaster/Finish | $32,353.70 | Subcontract Labor sub-account |
| Framing/Rebar/Plumbing | $13,350.00 | Subcontract Labor sub-account |
| Subcontract Labor (parent, unassigned) | $11,700.00 | Subcontract Labor parent |
| Excavation – COGS | $4,000.00 | Subcontract Labor sub-account |
| Cost of labor – COGS (parent) | $316,285.48 | Sub payments coded to parent from Apr 2026 (see timeline) |
| 41340 – Coping | $44,388.50 | Sub-account of Cost of labor |
| Total (Scenario C) | $841,105.68 |
Why Cost of labor – COGS counts as subcontracted work
| Period | Cost of labor (parent) | Subcontract Labor sub-accts | Salaries & wages | Total income |
|---|---|---|---|---|
| Sep 11 2024 – Sep 10 2025 (prior yr) | $56,754 | $490,205 | $191,386 | $1,989,855 |
| Sep 11 – Dec 31 2025 | $14,351 | $215,317 | $103,176 | $1,166,542 |
| Jan – Mar 2026 | $6,460 | $121,708 | $79,363 | $561,954 |
| Apr 2026 | $81,690 | $59,612 | $29,888 | $525,770 |
| May 2026 | $76,271 | $0 | $31,323 | $754,402 |
| Jun 2026 | $13,029 | $0 | — | $436,062 |
| Jul 1 – Sep 10 2026 | $124,484 | $83,795 | $80,922 | $665,006 |
Salaries run a steady ~$27–35K/month, so this is not job-costed payroll. The account is lumpy (≈$6K in a full quarter, then $82K and $76K in single months), and when it spiked the named sub-accounts went to zero while revenue and materials peaked — the trade work was coded to the parent account instead.
Excluded (not subcontracted work)
Materials – COGS $1,746,848.60 · Permits $25,864.45 · Payroll $420,747.26 · Business insurance $25,778.08 · Rent $10,786.06 · Utilities $4,939.44 · Vehicle $110,839.56 · Travel $63,810.19 · Interest $53,171.36 · Professional fees, office, meals, equipment, advertising, fees. All accounts reconcile to the P&L total of $3,444,655.43 (COGS + Expenses).
Open items
- Uncategorized Expense $68,505.70 ($53,409 of it Jul–Sep 2026) — likely contains more sub payments; not included in Scenario C.
- Vendor-level detail — run Transaction Detail by Account in QBO for Cost of labor – COGS, Subcontract Labor, and Uncategorized Expense (9/11/2025–9/10/2026) to list payees and pull COIs.
- Cash vs. accrual — figures are on the company file's default basis; the connector could not run a cash-basis P&L.
- Buckner's window — prior-year Subcontract Labor + Cost of labor totaled $571,125; their $641,935 may be based on the prior policy period.
Read-only analysis. No QuickBooks records were edited, recategorized, or submitted.