I have been doing this part time for a while, but now I'm willing to go at it full-time and want some advice. I'm interested in knowing what you all do with your gross income. I am in the middle of making a business plan and want to plan future equipment purchases, how do you go about doing this? Do you go by a set % such as 60% is overhead, 25% goes back for reinvesting and the rest is saved on an emergency fund? As far as I know overhead is rent/utilites (if applicable) current equipment cost + maintenance + your/helper's pay, and should cover the cost of original equipment so when it is time to replace you have enough money to do so, right? Money for reinvesting would be for future expansion plans, the emergency fund would be in case something breaks unexpectedly. Is this alright or am I missing something here? I have a paid for small truck that is enough for my current and future plans (1-2 yrs) have trimmer, 21inch mower, blower, misc things for maintenance. Will need an edger and looking forward to get a 36inch mower to be more efficient and another tirmmer so I can have a spare. How should I go about calculating my overhead if all my current equipment is paid for, in good condition and has been giving me 'profits' for a while now?