When doing estimates, is there a way to "write off' the time/expense from your income? In a larger company that has an estimator; I'm sure that employee's wages, vehicle, etc are taken off the income total. Why not a solo operator? Maybe "charge" for estimates and write off as uncollected debts? Keep a log of time used doing dead-end estimates and put it into advertising costs? Anybody got a system that is legal and works?