I have spent this evening reviewing 2005 financial statements. While I count on the mowing accounts for the daily expenses, I am bettering my margins by landscaping, clean-ups, mulch, shrub trimming, planting trees, trimming trees and general handy-man projects. Shoot - I am cleaning a deck currently that will take 50+ hours with (2) 2,800 psi power washers. This job will pull over $2k. I would prefer for this to be the main-line business. It brings a much better net with less man-hours. The only problem is that the mowing tends to feed the other side of the business. It is as if the mowing is the necessary evil to stay in contact with my client base. Do any of you guys feel the same way? Do you separate your financial statements into sales / cost categories to track your gross profits? If not, I would highly recommend doing so. It makes for great decision making regarding future business decisions and quoting. I track man-hours on every project, because I usually repeat the service year after year. If I mis-quote once, and the client saves a lot of $, shame on them. If I mis-quote twice, shame on me!