Aptora Blog

  • Accounting Terms for the Contractor

      Please Note: This is part of a series of nine articles titled Accounting and Bookkeeping Principles for Contractors Written by James R. Leichter Glossary of Common Accounting Terms for the Service and Construction Industry This comprehensive glossary of accounting and bookkeeping terms was designed for the service and construction industry. It contains a large number of […]

  • The Balance Sheet

      Please Note: This article is part of a series of articles titled Accounting and Bookkeeping Principles for Contractors Written by James R. Leichter Balance Sheet A Balance Sheet is a date-specific illustration of a company’s financial position. It contains two sides: the left Assets side lists amounts denoting the resources owned by the business, […]

  • Accounting and Bookkeeping Principles for Contractors

      Please Note: This is the beginning article in a series of nine titled Accounting and Bookkeeping Principles for Contractors Written by James R. Leichter How to Use These Accounting Articles This series of articles is called Accounting and Bookkeeping Principles for Contractors. It has been written by your friends at Aptora. They present small business […]

  • What Employers Need to Know About the Flu

    The Flu and You:  An Employer’s Guide By Susan Leichter RN The average number of days an employee misses from work due to illness each year is 3.9.  According to multiple studies; influenza is one of the single leading causes of employee absences and it accounts for an estimated 10 to 12 percent of overall […]

  • What Is Your Breakeven on Labor?

    We’re on a mission; a mission to help HVAC, plumbing, electrical, appliance, and other contracting companies to break even on labor. Hello. I’m James Leichter (AKA: Mr. HVAC). I’m the president of Aptora and I’m a service industry expert. I am also the President of RA Tax and Accounting; a full service tax preparation and […]

  • Interdepartmental Billing and Why You Should Care

    Interdepartmental Invoicing is a way to credit your service department for fixing mistakes made by the installation department (or to “invoice” any department from another, for that matter).

    A common cause of very serious resentment in a company is when HVAC, plumbing, electrical, and refrigeration service technicians spend time fixing up work performed by the installation department.

    This might include warranty work or call-backs resulting from improper or incomplete equipment installation work like a furnace, air conditioning unit, water heater, etc. Often the boss criticizes the service department for not being profitable and the plumbers, electricians, and other service techs respond by thinking “if we weren’t so busy fixing up all of these junkie installations, we’d be more profitable”.

  • How to Protect Your Service Construction Business from Embezzlement

    Headline: Bookkeeper Steals 9 Million Dollars from Contractor A trusted bookkeeper was arrested after allegedly stealing at least 9 million dollars from her employer over a seven year period. Most of the money will never be recovered. How to Prevent Theft and Embezzlement I would like to offer the air conditioning, heating (HVAC), plumbing, electrical, service, […]

  • The Best Bet for Eco Friendly Air Conditioners

    By Mary Mattoon, Guest Writer Air conditioners can actually be eco friendly. This is true when they consume energy that is around ten to fifty percent less compared to the other kinds of air conditioners. You will know if it is an eco friendly air conditioner, for it will have the Energy Star sticker. This means […]

  • What is Military Time

    What is Military Time? The HVAC, plumbers, electricians, and other relate service technicians often use military time to record their payroll timesheets. Service accounting and scheduling software may use military time to record service calls. Military time runs on a 24-hour rotation and the civilian sector uses the “12 hour am/pm” method. Midnight is 0000, […]

  • Common Flat Rate Pricing Mistakes

    Introduction  This article was especially written for service technicians and service department managers who use flat rate pricing for their heating, air conditioning, refrigeration, plumbing, electrical service and maintenance work. If you are considering the use of flat rate pricing, you will also benefit from this article and avoiding these common flat rate pricing mistakes. […]