Auto repair shop books cleanup. Split the one-price ticket.

What someone agreed at the counter is a selling price. What the parts house charged is cost. They are different numbers. When a ticket is entered as one sales amount, the filter, the oil, and the rotor never become a cost, and the labor looks as if it earned the whole sticker.

We start from the bill that names the part. The rest of that ticket, once the part is lifted out, is the time. If the bill is missing, the line stays open. We do not invent a parts cost to make the month look split. The page on a single price walks through an oil change. The page on labor and parts walks through a job that was already written as two lines.

The first screen asks only which line on the repair order is mixed, then a name, a phone, and an email. Revenue size and the date of the last closed month stay on the later form, because a bay owner should see the ticket before being asked for a year of context.

A card batch is not the same object as a repair order. The processor keeps a fee, a tip jar is not a thing in most bays, and a deposit can land the morning after the work. The close has to say which rule the shop uses. Either the ticket stays in the day it was written, or it moves to the day the cash arrived. Pick one and keep it. Switching in the middle of a month is how a deposit gets counted twice.

The tax the ticket called tax is not part of that income. It sits as an amount collected until it is sent to the state where the shop sits. A percent would belong to the state where the bay sits, and it moves, so these pages leave the percent off. What we keep is the line. Tax collected is its own note. The month itself is the list of what has to agree.

One repair order is enough. We want the ticket, the vendor bill if there is one, and the deposit that is supposed to match. We do not need a year of files to say whether labor and parts are sharing a line. If the month was entered as a single sales number and a single deposit, we say so, and we do not paint a split the tickets cannot support. That case has its own page on a mixed month.

After that call the work is the monthly close, the reconciliations, the statements, pay set up on the company the shop already hired, and the return that waits until those months are closed. The pay run stays in that company's hands. Audit, review, and compilation requests are handed to a firm whose signature those reports allow. Everything this practice refuses is spelled out on the disclosures page.

A service truck is not a customer car, and the miles are not a repair order. IR-2026-29 and Announcement 2026-11 put the business mile at 76 cents on July 1, after IR-2025-128 and Notice 2026-10 have held it at 72.5 cents through June 30. A log that uses one rate for the whole year misstates the second half. Commuting does not go in the log. The shop page for the switch is July miles.

A wrench is a different question from a mile. Shop rags are supplies. A tool the shop will still own next summer can be equipment, and the election that expenses it is made on the return, not by the way the bill was coded in the books. Rags and tools and the election keep those two moments apart.

No customer name, no counter total, and no town appear in these examples. A bay here is any bay. An oil change, a brake job, a belt on the shelf, a claim the maker pays, and an alignment another shop performed are composites. They are useful because parts cost and labor income are different even when a state taxes both the same way.

Any cents or ceiling printed here carries the name of the government page it was copied from. Mileage cents name the notice for that half of the year. An expensing ceiling names Revenue Procedure 2025-32. An information-return threshold names the instructions for that form. No publisher, no number. The sketch with the dollars left off is on the shape.