If each account was $30 and the business grossed 63k. (not great with math so correct me if I'm wrong) he would have to mow each account around 161 time a season, I know my season is less than 1/4 of that. The Op needs to look into the books, but lets be honest as a solo guy how much would you try to write off? Net is kind of useless for a solo operation because people are looking for purchases to add as write offs. Maybe he had a good year and "needed" to buy a UTV to help with tax burden? Just look at what he has, how he does it, and how you can improve it to make it more profitable.