🔧 CORE BUDGET CATEGORIES

1. Revenue

• Break down by season or month (e.g., more work in spring/summer, less in winter).
• Include average job value × expected number of jobs per period.
• Track recurring customers vs. one-time jobs.

2. Cost of Goods Sold (COGS)

• Cleaning supplies (soap, squeegees, water-fed poles, etc.)
• Gas/mileage (for driving to job sites)
• Equipment repairs/replacements

3. Operating Expenses

• Wages / Payroll
  • Include EI, CPP, vacation pay if they’re on payroll.
  • For contractors, allocate gross amount and note no payroll taxes deducted.
• Owner’s draw or salary (set a predictable amount monthly)
• Vehicle-related expenses (insurance, maintenance, lease/loan)
• Marketing/Advertising (flyers, Google Ads, etc.)
• Software subscriptions (Jobber, QuickBooks, etc.)
• Phone/internet
• Insurance (liability, WSIB, etc.)

4. Taxes & Regulatory

• GST/HST payable (collect this from sales and track ITCs to remit net)
• Payroll remittances (if you have employees)