Construction-aware · COGS split Labor / Materials / Subs / Equipment / Other

Chart of accounts

Account	Name	Type	Class / dimension	Balance
1000 · Assets
1000	Operating checking - primary	Bank	—	$644,230.00
1020	Money market reserve	Bank	—	$400,000.00
1200	Accounts receivable - trade	AR	—	$102,890.00
1250	Retainage receivable	AR	per-customer	$72,560.00
1300	Costs in excess of billings	Asset	per-job	$46,800.00
1590	Accumulated depreciation - vehicles & equipment	Asset	—	-$14,600.00
2000 · Liabilities
2000	Accounts payable - trade	AP	—	-$243,000.00
2100	Fleet & purchasing card	Credit card	—	-$31,200.00
2300	Billings in excess of costs	Liability	per-job	-$39,400.00
2500	Sales & use tax payable	Liability	TN · AL · KY	-$7,400.00
3000 · Equity
3000	Members capital	Equity	—	-$1,020,000.00
4000 · Revenue
4000	Construction revenue - contract	Income	per-job	-$1,235,500.00
4100	Construction revenue - change orders	Income	per-job	-$12,750.00
5000 · Cost of goods sold · job cost
5100	Job cost - direct labor & burden	COGS	job × cost-code × class	$554,700.00
5200	Job cost - materials	COGS	job × cost-code	$152,750.00
5300	Job cost - subcontractors	COGS	job × cost-code	$381,150.00
5400	Job cost - equipment & rental	COGS	job · alloc. deferred	$63,250.00
5900	Job cost - other direct	COGS	job × cost-code	$67,500.00
6000 · Overhead & expense
6100	Insurance & bonding	Expense	—	$45,500.00
6300	Fleet & fuel	Expense	—	$21,120.00
6500	Office & administrative	Expense	overhead	$36,800.00
6810	Depreciation & amortization	Expense	overhead	$14,600.00

Every balance is sum of journal lines posted to the account — no fixtures. Class = crew · dimension = job × cost-code, the same dimensions Payroll writes.