/* ============ CLIENT-TYPE DATA ============ One module per client type. Each is a ClientPageWrapper that passes the right data into the shared ClientPage component. */ const CLIENTS_DATA = { restaurants: { slug: 'restaurants', label: 'Restaurant', ownerTitle: 'Restaurant Owner', revBand: '$1M – $8M', clientCount: 60, avgSavings: '$18,400', accent: '#00FFE0', hero: { l1: 'You run a restaurant.', l2: 'Not a spreadsheet company.' }, subhero: "Your days run from 8am prep to midnight close-out. The last thing you need is a tax bill surprise in April or a bookkeeper who doesn't know a 3-comp from a shift differential. We do.", weKnow: [ "Prime cost is creeping and you don't know why. Food cost was 28% last quarter, now your GM swears it's 32% and you can't tell if it's the new menu, a bad vendor, or shrinkage.", "You're running Toast or Square, paying servers through tip pools, handling delivery-app fees that all clear differently, and trying to keep liquor inventory honest. Your bookkeeper sends you a P&L on the 20th of the following month. Useless.", "And at tax time, you're scrambling to figure out if the kitchen renovation qualifies for bonus depreciation and whether the FICA tip credit got claimed.", ], painPoints: [ { cat: 'FOOD COST', t: 'Prime cost is a lagging mystery', d: 'By the time you see food + labor as a % of sales, the month is over. Recipe costing, waste, theft and vendor price creep are all invisible until the damage is done.' }, { cat: 'TIPS & PAYROLL', t: 'Tip reporting is a minefield', d: 'Pooling, sharing, tip credits, 8027 allocated tips, and the FICA tip credit (often missed) all hit your P&L differently. Get it wrong, the IRS notices.' }, { cat: 'DELIVERY APPS', t: 'DoorDash, UberEats and Grubhub each clear differently', d: "Commissions, promotions, customer refunds and chargebacks all land in separate deposits. Your books show net cash, not the gross sale. Your sales tax is probably wrong." }, { cat: 'SALES TAX', t: 'Liquor, food, and to-go taxed differently', d: 'Different rates, different jurisdictions, different reporting. Miss a rate change and you either overpay or owe back taxes with penalties.' }, { cat: 'CAPEX', t: 'Equipment & renovations — straight-line?', d: 'Section 179, bonus depreciation, QIP, cost segregation — most restaurant CPAs default to straight-line and leave six figures of deductions on the table.' }, { cat: 'CASH FLOW', t: 'You can\'t tell if next month makes payroll', d: 'Seasonal swings, vendor 30-day terms, and lumpy credit-card deposits make cash forecasting a guessing game.' }, ], solutions: [ { t: 'Daily prime cost dashboard', d: 'Food cost % and labor % updated daily from POS + payroll. You see drift in real time, not after the damage.' }, { t: 'POS-to-books automation', d: 'Toast, Square, Clover, Aloha — sales, comps, discounts, tips, gift cards all hit the GL correctly and by location.' }, { t: 'Delivery platform reconciliation', d: 'Gross sales booked correctly, commissions separated, promo credits tracked. Sales tax filed on gross, not net.' }, { t: 'FICA tip credit capture', d: "The single most-missed credit in the industry. Worth $2,000–$20,000+ per year for most restaurants. We claim every dollar." }, { t: 'Cost segregation on buildouts', d: 'Renovations re-classed from 39-year to 5/7/15-year life. Often 25-40% acceleration of depreciation in year one.' }, { t: '13-week cash forecast', d: 'Rolling cash model by week. You know 3 months out whether payroll, rent, and vendors all fit.' }, ], taxOpps: [ { t: 'FICA Tip Credit (Form 8846)', v: '$2k – $20k/yr', d: 'Employer\'s share of FICA on tips above minimum wage is a dollar-for-dollar federal credit. Routinely missed.' }, { t: 'Cost segregation on buildout', d: 'Carve out 5/7/15-year assets from your 39-year building. Often 25-40% of buildout accelerated.', v: '$40k – $200k' }, { t: 'Section 179 + bonus depreciation', v: '$10k – $100k', d: 'Ovens, walk-ins, hoods, smallwares — fully deductible in year one up to IRS limits.' }, { t: 'Work Opportunity Tax Credit', v: '$2,400 / hire', d: 'Credits for hiring from target groups (veterans, long-term unemployed, SNAP recipients). Restaurants qualify constantly.' }, { t: 'Meals deduction — correct class', v: '$3k – $15k', d: 'Staff meals, tastings, manager meetings, vendor visits — all deducted at the right %. Most firms default everything to 50%.' }, { t: 'R&D credit on menu development', v: '$5k – $40k', d: 'Yes, new menu/recipe development can qualify. If you track kitchen dev time, you probably have a credit.' }, ], kpis: [ { t: 'Prime cost %', d: 'Food + labor as % of sales. Target < 60%. Industry-best < 55%. You should know this daily, not monthly.' }, { t: 'Same-store sales', d: 'This year vs last year, same week, same location. Tells you if the business is actually growing or just inflating.' }, { t: 'Average check & covers', d: 'Check size and cover count tracked weekly by daypart. Your menu engineering depends on this.' }, { t: 'Cash conversion cycle', d: 'How long your money is tied up in inventory and receivables. Restaurants should be negative — we\'ll show you.' }, ], stack: ['Toast', 'Square', 'Clover', 'Aloha', 'R365', '7shifts', 'Homebase', 'Xero'], testimonial: { who: '3-unit Italian concept · NYC & NJ · $6.4M revenue', quote: "Our old bookkeeper gave us one P&L for the whole operation and told us we were 'profitable'. Fortis showed us that unit 2 was subsidizing unit 3's bleeding labor line. We fixed it in 60 days.", author: 'Operating Partner', results: [{ v: '+$186k', l: 'Recovered margin yr 1' }, { v: '3 → 1', l: 'Books consolidated' }, { v: '$14k', l: 'FICA tip credit claimed' }], }, }, dental: { slug: 'dental', label: 'Dental Practice', ownerTitle: 'Dentist', revBand: '$1M – $5M', clientCount: 35, avgSavings: '$22,100', accent: '#4FB8D8', hero: { l1: 'You became a dentist', l2: 'to be a dentist. Not a CFO.' }, subhero: "Between insurance write-offs, production vs collection, hygienist capacity, lab costs and a chair utilization you can't quite get a handle on — you're running a small enterprise off a treatment plan.", weKnow: [ "Your production number looks great on the Dentrix report. Your bank account disagrees. PPO adjustments are quietly eating 25-40% and you can't tell if your fee schedule is too low or the payer mix is wrong.", "The associate you hired is supposed to be at 30% net production, but you haven't actually modeled it — you just pay them a check every 2 weeks and hope.", "And your CPA files your 1040, sends a tax bill in April, and vanishes. You don't have a CFO. You don't even have a monthly P&L that separates production from collection.", ], painPoints: [ { cat: 'COLLECTIONS', t: 'Production ≠ revenue', d: "Insurance write-offs, PPO adjustments, and slow-paying patients mean your real revenue is 60-75% of what Dentrix says. Most practices don't track this gap monthly." }, { cat: 'ASSOCIATE PAY', t: 'Associate compensation is a black box', d: 'Is your associate dentist really at 30% net? After lab, after staff, after their own overhead allocation? Most practices don\'t actually calculate it — they just write checks.' }, { cat: 'CHAIR ECONOMICS', t: 'You can\'t see per-chair P&L', d: 'Which operatory is generating the margin? Which hygienist is carrying her cost? Generic bookkeeping lumps it all together.' }, { cat: 'LAB & SUPPLIES', t: 'COGS creep is silent', d: 'Lab fees and supplies should be 12-18% combined. When they drift to 22%, it\'s thousands of dollars a month and you won\'t see it without proper GL coding.' }, { cat: 'DOCTOR PAY', t: 'Salary vs distribution vs retained', d: 'Getting owner compensation wrong costs doctors $10k-$50k per year in unnecessary tax. Most CPAs set it and forget it.' }, { cat: 'EQUIPMENT', t: 'CBCT, lasers, CEREC — expensed or capitalized?', d: "Section 179, bonus, and financing structure all change the answer. The difference on a $140k CEREC is tens of thousands." }, ], solutions: [ { t: 'Production vs collection dashboard', d: 'Daily visibility into gross production, adjustments, net collection and collection ratio by provider.' }, { t: 'Associate profitability model', d: 'True associate net — after lab, staff, supplies and overhead allocation — so you know if your deal is working.' }, { t: 'Per-provider P&L', d: 'Revenue and cost broken down by doctor and hygienist. You see who is carrying the practice and who isn\'t.' }, { t: 'Dentrix / Open Dental integration', d: 'Production data flows from PMS into the books cleanly. No more monthly spreadsheet reconciliation.' }, { t: 'Owner compensation optimization', d: 'S-corp salary vs distribution modeling, reasonable comp defense, 401(k)/SEP planning — all year-round, not April.' }, { t: 'Equipment financing tax strategy', d: 'Lease vs loan vs cash comparison with tax impact. Section 179 + bonus depreciation planning before you sign.' }, ], taxOpps: [ { t: 'Section 179 on equipment', v: '$20k – $150k', d: 'CBCT, lasers, CAD/CAM, chairs — often fully deductible in year one. Sweet spot for practices.' }, { t: 'Owner compensation re-mix', v: '$10k – $50k/yr', d: 'Optimal S-corp salary vs distribution mix. Done right, this recurs every year.' }, { t: 'Cash-balance pension plan', v: '$30k – $200k/yr', d: 'Dentists are perfect candidates for combo 401(k) + cash-balance plans. Massive tax-deferred contributions.' }, { t: 'Cost segregation on office buildout', v: '$30k – $150k', d: 'If you own your building, cost seg can accelerate huge depreciation. We\'ve seen $100k+ refunds.' }, { t: 'Home-office & auto allocation', v: '$3k – $12k', d: 'Mixed-use vehicles and dedicated home office space — correctly allocated, not guessed at.' }, { t: 'Family employment strategy', v: '$5k – $25k', d: 'Spouse on payroll, kids on age-appropriate roles — real work, real deductions, real tax savings.' }, ], kpis: [ { t: 'Collection ratio', d: 'Net collections / gross production. Should be 95%+. Below 92% means your front desk and PPO mix need work.' }, { t: 'Chair utilization', d: 'Scheduled hours / available hours. Your biggest lever. 85%+ is healthy, < 75% is bleeding.' }, { t: 'New patient acquisition cost', d: 'Marketing spend / new patients. Paired with case-acceptance rate — tells you if marketing is working.' }, { t: 'Overhead %', d: 'Everything except doctor comp / collections. Target < 60%. Above 65% you\'re working to pay your staff.' }, ], stack: ['Dentrix', 'Open Dental', 'Eaglesoft', 'Dental Intelligence', 'Weave', 'Xero', 'QuickBooks', 'Gusto'], testimonial: { who: '2-op general practice · $3.1M collections · Midwest', quote: "My old CPA told me I was 'doing fine'. Fortis built me a real monthly package and a chair-level P&L and I realized I was underpaying myself by $60k while overpaying on taxes. A year in, I'm up meaningfully.", author: 'DDS, Practice Owner', results: [{ v: '+$62k', l: 'Owner comp corrected' }, { v: '$18k', l: 'Tax savings yr 1' }, { v: '+4pts', l: 'Collection ratio' }], }, }, medical: { slug: 'medical', label: 'Medical Practice', ownerTitle: 'Physician', revBand: '$1M – $10M', clientCount: 28, avgSavings: '$24,800', accent: '#00FFE0', hero: { l1: 'You treat patients.', l2: "We'll treat the books." }, subhero: "Between CMS denials, CPT coding write-offs, Stark law, physician comp models, and a payer mix that shifts quarterly — your practice is financially more complex than most mid-size companies. It needs to be treated that way.", weKnow: [ "Your billing company tells you gross charges. Your EHR tells you encounters. Your bank tells you deposits. None of them match. Where's the truth?", "You have associate physicians, NPs, possibly a PA, and the compensation plan for each is different. Some eat-what-you-kill, some salary-plus-bonus — and you're not sure anymore whose model is actually profitable.", "Meanwhile you've got MACRA/MIPS to worry about, quarterly estimated taxes, a retirement plan that isn't optimized, and a CPA who filed your return and ghosted until next April.", ], painPoints: [ { cat: 'RCM GAP', t: 'Charges vs collections vs cash', d: 'Your EHR says gross charges. Your billing company says collections. Your bank shows deposits. Three different numbers, and the gap is where profit hides.' }, { cat: 'PHYSICIAN COMP', t: 'RVU-based comp is a calculation nightmare', d: 'Work RVUs, conversion factors, PSA agreements, productivity thresholds. Get it wrong, physicians revolt or overearn.' }, { cat: 'PAYER MIX', t: 'Your margin shifts with every plan change', d: 'When your big commercial payer renegotiates the contract, your margin can move 300 bps overnight. You need to see it before it hits.' }, { cat: 'COMPLIANCE', t: 'Stark, anti-kickback, MACRA', d: 'Your financial structure has to line up with medical regulation. A generic CPA files returns without understanding the rules around physician ownership.' }, { cat: 'EQUIPMENT', t: 'Imaging and lab capex', d: 'Ultrasound, X-ray, in-office lab — the capex decisions need ROI analysis and proper depreciation strategy. Section 179 limits matter at this level.' }, { cat: 'RETIREMENT', t: 'High earners, undersaved', d: 'Most practices use a basic 401(k) when they should layer in cash-balance, defined-benefit, or profit-sharing. Tens of thousands per year in missed deferrals.' }, ], solutions: [ { t: 'Three-way revenue reconciliation', d: 'Charges → collections → cash, reconciled monthly. You finally see where the leakage is.' }, { t: 'Physician P&L model', d: 'Per-provider P&L with allocated overhead. RVU, salary, bonus, and PSA calculations automated.' }, { t: 'Payer mix dashboards', d: 'Collection % by payer, trend over time, and alerts when the mix shifts. You see contract impact before it hits the bottom line.' }, { t: 'Cash-balance + 401(k) design', d: 'Combo plans that let physicians defer $200k+ pre-tax. Designed, implemented, administered.' }, { t: 'Capex ROI modeling', d: 'Before you buy the imaging machine — we\'ll model payback, financing comparison, and tax treatment.' }, { t: 'Compliance-aware structure', d: "We work with your health-care attorney on entity structure. No deductions taken that create Stark/AKS exposure." }, ], taxOpps: [ { t: 'Cash-balance + 401(k) combo plan', v: '$80k – $300k/yr', d: 'Physicians in their 40s-50s can defer enormous sums. This is the #1 under-used strategy.' }, { t: 'Section 179 + bonus on equipment', v: '$20k – $200k', d: 'Imaging, lab, exam tables, EHR hardware. Timing matters.' }, { t: 'Augusta Rule (§280A(g))', v: '$5k – $30k', d: "Rent your home to your practice for CME, retreats, board meetings — 14 days a year, tax-free income to you, deductible to practice." }, { t: 'Entity structure optimization', v: '$10k – $60k/yr', d: 'S-corp vs C-corp vs PLLC, ancillary services entity. Often tens of thousands annually once right-sized.' }, { t: 'R&D credit on protocols', v: '$10k – $75k', d: 'Yes, protocol development, clinical trial work, and process innovation can generate R&D credits.' }, { t: 'Family employment & kid payroll', v: '$5k – $25k', d: 'Hiring your kids for real work shifts income to their lower bracket and opens Roth IRA contributions.' }, ], kpis: [ { t: 'Net collection rate', d: 'Collections / allowed charges. Should be 95%+. Anything lower is a billing-office problem disguised as a payer problem.' }, { t: 'Days in A/R', d: 'How long until money actually hits the bank. Target < 35 days. Above 45 means your RCM is broken.' }, { t: 'Provider productivity (wRVU)', d: 'Work RVUs per hour, per day, per quarter. Benchmarked against MGMA medians.' }, { t: 'Cost per encounter', d: 'All-in cost to see a patient. Tells you real unit economics, not revenue-inflated "volume".' }, ], stack: ['athenahealth', 'Epic', 'eClinicalWorks', 'Kareo', 'DrChrono', 'Tebra', 'Xero', 'QuickBooks'], testimonial: { who: 'Multi-specialty group · 6 providers · $8.2M', quote: "Fortis restructured our entity, built a real RVU-based comp model, and set up a cash-balance plan. First year net-in-pocket for our partners went up materially — most of it just through better structure.", author: 'Managing Physician', results: [{ v: '$220k', l: 'Combined tax savings yr 1' }, { v: '+6pts', l: 'Net collection rate' }, { v: '42 → 28', l: 'Days in A/R' }], }, }, law: { slug: 'law-firms', label: 'Law Firm', ownerTitle: 'Managing Partner', revBand: '$1M – $10M', clientCount: 40, avgSavings: '$19,200', accent: '#8FA0D8', hero: { l1: 'You bill in six-minute', l2: 'increments. Shouldn\'t your books be just as precise?' }, subhero: "IOLTA trust compliance, realization rates, matter-level profitability, origination credits, and partner comp formulas that would make an MBA dizzy — legal bookkeeping is a discipline of its own. We practice it.", weKnow: [ "Your trust account is a compliance minefield and your bookkeeper keeps commingling accidentally. One bar complaint and you're in disciplinary hearings over a $50 transfer error.", "You track WIP on Clio but it never reconciles to your books. Your realization rate is probably mid-80s but nobody's actually calculated it in 18 months.", "And your partner compensation formula — originating credit, working credit, managing credit, bonus pool — hasn't been stress-tested against your actual financials in years.", ], painPoints: [ { cat: 'TRUST COMPLIANCE', t: 'IOLTA reconciliation errors = bar complaints', d: 'Three-way reconciliation (bank, ledger, client ledger) required monthly. Most firms do it incorrectly or not at all.' }, { cat: 'REALIZATION', t: "You don't know your real realization rate", d: 'Billed hours × rate ≠ revenue. Write-downs, write-offs and collection lag destroy theoretical revenue. You need actual realization by partner, matter, practice area.' }, { cat: 'WIP & AR', t: 'Work in progress is money tied up', d: 'WIP that isn\'t being billed is the single biggest cash leak in law firms. Without tracking, you don\'t know your real receivables.' }, { cat: 'COMP FORMULAS', t: 'Partner comp hasn\'t been stress-tested', d: "Originating vs working credit, bonus pools, guaranteed payments — complicated and rarely modeled against actual numbers." }, { cat: 'MATTER PROFITABILITY', t: 'You bill contingency AND hourly AND flat fee', d: 'Each needs different accounting. Contingency matters especially need proper WIP and revenue recognition.' }, { cat: 'K-1 & EST TAX', t: 'Partner tax distributions are always wrong', d: 'Under-withhold and partners get April bills. Over-withhold and you\'re lending the IRS money. Most firms wing it.' }, ], solutions: [ { t: 'IOLTA three-way reconciliation', d: 'Monthly bank, ledger, client-matter reconciliation. Signed and documented for bar audit readiness.' }, { t: 'Clio / PracticePanther integration', d: 'Time and billing from your practice management tool flows into the books. WIP, AR, and realization tracked properly.' }, { t: 'Matter-level profitability', d: 'Margin by matter, by practice area, by originator. You see which work is actually paying.' }, { t: 'Partner comp modeling', d: 'Your comp formula built as a working model. Run scenarios before you commit.' }, { t: 'Contingency accounting', d: 'Proper WIP capitalization, cost of case tracking, and revenue recognition when matters settle.' }, { t: 'Quarterly partner tax planning', d: 'Accurate quarterly distributions so no one gets an April surprise. Coordinated across all partners.' }, ], taxOpps: [ { t: 'Cash vs accrual election', v: '$50k – $500k', d: 'Law firms < $27M can elect cash method — massive timing benefit. Most stay on accrual by inertia.' }, { t: 'Defined-benefit pension', v: '$100k – $300k/yr', d: 'Partners in their 50s+ with high income are ideal candidates. Tax-deferred contributions dwarf 401(k) limits.' }, { t: 'QBI deduction — SSTB planning', v: '$5k – $50k', d: 'Law is an SSTB — so QBI phases out fast. Smart entity and income timing preserves some.' }, { t: 'Home-office for partners', v: '$3k – $15k/ea', d: 'Properly documented, correctly allocated. Multiple partners multiply the benefit.' }, { t: 'Augusta Rule for firm retreats', v: '$5k – $25k', d: "Host retreats at partners' homes 14 days/yr — tax-free rental income, deductible to firm." }, { t: 'R&D credit on legal-tech dev', v: '$10k – $60k', d: 'If your firm built forms automation, contract lifecycle tools, or internal AI — potentially qualifying.' }, ], kpis: [ { t: 'Realization rate', d: 'Collected $ / billed $. Target > 90%. Below 85%, you have a billing or collections problem.' }, { t: 'Utilization', d: 'Billable hours / available hours by timekeeper. Partners should be 60-70%, associates 75-85%.' }, { t: 'WIP + AR days', d: 'How long from work-done to cash-in-bank. Every day over 90 is unfinanced lending to clients.' }, { t: 'Revenue per lawyer (RPL)', d: 'Gross revenue / lawyer count. Benchmarks against AmLaw / state bar medians.' }, ], stack: ['Clio', 'PracticePanther', 'MyCase', 'LawPay', 'TimeSolv', 'Xero', 'QuickBooks', 'Gusto'], testimonial: { who: '12-lawyer litigation firm · $5.6M · Texas', quote: "Our old firm missed the cash-method election — costing us six figures in accelerated tax. Fortis caught it, amended the return, and got the refund. That paid for 3 years of their fees.", author: 'Managing Partner', results: [{ v: '$142k', l: 'Amended return refund' }, { v: '+5pts', l: 'Realization rate' }, { v: 'Clean', l: 'IOLTA audit' }], }, }, 'real-estate': { slug: 'real-estate', label: 'Real Estate Agency', ownerTitle: 'Broker-Owner', revBand: '$1M – $15M', clientCount: 32, avgSavings: '$21,500', accent: '#E8F8F0', hero: { l1: 'You close deals.', l2: 'We\'ll close the books.' }, subhero: "Agent commissions, broker splits, 1099s for 40 agents, referral fees, transaction management software, and a tax code that treats your property portfolio one way and your brokerage another. We know this world.", weKnow: [ "Commission comes in as a lump on Tuesday. By Friday the agent's taken their 70/80/90 split, the MLS fees came out, the E&O was retained, a referral got paid — and all of it needs to be a clean 1099 at year-end.", "You personally own 6 rental properties on the side, you're in a short-term rental LLC with your brother, and your own primary residence has a home office. Your personal and business tax lives are entangled.", "Your last CPA lumped everything into one big return and you're pretty sure you're overpaying by five figures — but you can't prove it and don't have time to rebuild it.", ], painPoints: [ { cat: 'COMMISSION', t: 'Split accounting is a nightmare', d: 'Agent splits, cap structures, referral fees, MLS, E&O deductions — and every transaction needs to land correctly so 1099s are right in January.' }, { cat: 'AGENT 1099s', t: '1099-NEC compliance at scale', d: 'Getting agent payments coded wrong means January chaos, IRS notices, and upset agents. It has to be right all year, not patched at year-end.' }, { cat: 'RENTAL PORTFOLIO', t: 'Your personal rentals are an accounting mess', d: 'Depreciation, passive activity rules, real-estate-professional status, short-term vs long-term rental classification — each with huge tax impact.' }, { cat: 'QBI', t: 'Are you a real estate pro for tax?', d: 'Real-estate-professional status unlocks unlimited passive-loss deduction. Most brokers qualify but never claim.' }, { cat: 'ENTITY SPRAWL', t: 'LLCs for each property + the brokerage', d: 'Each property LLC, the brokerage, sometimes a holding company. Consolidating, allocating, and filing correctly gets expensive fast.' }, { cat: 'DEAL-DRIVEN CASHFLOW', t: 'Feast-or-famine is real', d: 'One quarter you close 4 luxury deals. Next quarter, nothing. Smoothing owner pay, retirement contributions, and tax reserves needs real planning.' }, ], solutions: [ { t: 'Commission splitting automation', d: 'TC software or CRM feeds commission data, auto-allocated by agent, cap, and referral rules.' }, { t: 'Year-round 1099 tracking', d: 'Agent payments coded correctly all year. January 1099s take minutes, not weeks.' }, { t: 'Real-estate-pro status analysis', d: "We track hours and activity, document material participation, and position you to claim REPS properly." }, { t: 'Property portfolio accounting', d: 'Each property a clean ledger — purchase, improvements, depreciation, refi, sale. Ready for 1031 or cost seg whenever.' }, { t: 'Short-term rental tax strategy', d: 'STR "loophole" — avg stay < 7 days + material participation = active income, deductible against wages. We structure it correctly.' }, { t: 'Cash smoothing plan', d: 'Reserve targets, owner-draw policy, tax escrow. Stops the feast-or-famine panic.' }, ], taxOpps: [ { t: 'Cost segregation on rentals', v: '$20k – $150k/property', d: 'Break out 5/7/15-year components from 27.5-year rental. Huge first-year deduction, especially with bonus dep.' }, { t: 'Real estate professional status', v: '$10k – $100k+', d: 'If qualified (usually the broker-owner spouse), unlocks unlimited rental-loss deduction against ordinary income.' }, { t: 'Short-term rental active treatment', v: '$15k – $80k', d: 'Avg stay < 7 days + you materially participate = active, not passive. Losses offset wages.' }, { t: '1031 exchange planning', v: 'Varies', d: 'Defer gain indefinitely on investment property. Requires strict timing and QI coordination.' }, { t: 'Augusta Rule for retreats', v: '$5k – $30k', d: 'Rent your home to the brokerage for 14 days/yr of sales meetings. Tax-free to you.' }, { t: 'QBI for brokerage', v: '$5k – $50k', d: 'Brokerage is typically QBI-eligible (not an SSTB). We structure entity to maximize the 20% deduction.' }, ], kpis: [ { t: 'GCI per agent', d: 'Gross commission income per active agent. Tells you agent productivity and your margin capacity.' }, { t: 'Company dollar %', d: 'What the brokerage keeps after splits. Below 20% you\'re running charity; above 30% you\'re building a real business.' }, { t: 'Transactions per agent', d: 'Annual volume in units per producing agent. Industry medians vary by market — we benchmark you.' }, { t: 'Cost per agent recruited', d: 'Marketing + onboarding / new agents. Paired with retention — tells you if recruiting ROI is real.' }, ], stack: ['Dotloop', 'SkySlope', 'Brokermint', 'kvCORE', 'Follow Up Boss', 'Xero', 'QuickBooks', 'DoorLoop'], testimonial: { who: 'Boutique brokerage · 32 agents · $4.8M GCI + owner\'s 9-property portfolio', quote: "Before Fortis, my personal rentals, my short-term rentals, and my brokerage were all on one messy return. They untangled it, qualified my wife for real estate pro status, and ran cost seg on 4 properties. Huge.", author: 'Broker-Owner', results: [{ v: '$96k', l: 'Cost seg first-year depreciation' }, { v: '$38k', l: 'REPS passive-loss deduction' }, { v: '$24k', l: '1099 error penalties avoided' }], }, }, construction: { slug: 'construction', label: 'Construction & Contractor', ownerTitle: 'General Contractor', revBand: '$1M – $15M', clientCount: 45, avgSavings: '$23,700', accent: '#4FB8D8', hero: { l1: 'You build.', l2: 'We\'ll handle the rest.' }, subhero: "Job costing, progress billing, retainage, WIP schedules, mechanic's liens, multi-state sales tax on materials, and a 1099-vs-W2 question for every sub you hire. Generic accounting doesn't cut it.", weKnow: [ "You bid the job at 18% margin. Halfway through, you're not sure if you're at 12% or 22%. The super has change orders in his truck, materials came in over budget, and the PM swears labor's on track. You need WIP that tells the truth.", "Retainage is sitting there on 9 jobs, totaling maybe $180k, but it never shows up cleanly on your balance sheet.", "Your sureties want a CPA-reviewed financial statement for bonding capacity. Your current accountant 'can do that' but hasn't actually done one for a bonded contractor.", ], painPoints: [ { cat: 'JOB COSTING', t: "You can't see margin by job in real time", d: "Estimated cost vs actual cost vs budget remaining — WIP reporting is the single most important and most poorly done function in construction accounting." }, { cat: 'REVENUE REC', t: 'Percentage-of-completion vs completed contract', d: "IRS rules are strict and they move. Long-term contracts need POC; small contractor exception lets some elect CC. Getting it wrong = amended returns, penalties." }, { cat: 'RETAINAGE', t: 'Retainage tracking is always wrong', d: 'AR with retainage and AP to subs with retainage withheld both need to be tracked separately. Most bookkeepers ignore it until year end.' }, { cat: '1099 vs W-2', t: 'Subs or employees?', d: 'Misclassify a long-term sub and the IRS/state hits you for back payroll tax, penalties, and worker\'s comp gaps. Getting it right is risk management.' }, { cat: 'SALES TAX', t: 'Material sales tax across jurisdictions', d: 'Some states let contractors pay tax on materials at purchase. Others require tax on the billed job. Get it wrong = audit risk.' }, { cat: 'BONDING', t: 'Sureties need reviewed financials', d: 'Your bonding capacity depends on your equity, working capital, and WIP schedule. Sloppy books cost you bid opportunities.' }, ], solutions: [ { t: 'Real-time WIP schedule', d: 'Contract value, cost-to-date, estimated cost-to-complete, over/under billings — updated weekly. You see margin drift as it happens.' }, { t: 'POC revenue recognition', d: 'Proper percentage-of-completion accounting. Aligned with tax elections. Defensible and bonding-ready.' }, { t: 'Retainage tracking', d: 'AR/AP with retainage segregated. You see outstanding retainage by job and by age.' }, { t: 'Worker classification audit', d: 'Annual review of your 1099 relationships. Flag reclassification risks before the state does.' }, { t: 'Multi-state sales tax', d: 'Correct treatment by state of every material purchase and every billed job. Avalara-integrated if needed.' }, { t: 'Bonding-ready financials', d: 'Reviewed or compiled statements on time, every time, formatted the way sureties want them.' }, ], taxOpps: [ { t: 'Cash method for small contractors', v: '$30k – $200k', d: 'Contractors < $27M avg revenue can elect cash method on most work — huge timing benefit. Often missed.' }, { t: 'Completed-contract method', v: '$20k – $150k', d: 'Small contractor exception allows CC method on homebuilding. Defers tax until job done.' }, { t: 'Section 179 + bonus on equipment', v: '$20k – $250k', d: 'Trucks, excavators, scaffolding, tools, trailers — often fully deductible in year one.' }, { t: 'R&D credit for design-build', v: '$15k – $100k', d: 'If you do design-assist, value engineering, or custom fabrication — likely qualifies for federal + state R&D credits.' }, { t: 'Fuel tax credits', v: '$2k – $15k', d: 'Off-road diesel used in equipment qualifies for federal excise tax credit. Routinely missed.' }, { t: 'Domestic production activities', v: '$5k – $40k', d: 'Legacy DPAD / current §250 planning — construction can qualify with proper documentation.' }, ], kpis: [ { t: 'Gross margin by job', d: 'Actual vs bid. Anything > 2pt drift needs a PM conversation that week, not at year-end.' }, { t: 'Over/underbillings', d: 'Overbilled = unearned revenue, risk. Underbilled = cash tied up, opportunity. Both signal project-management issues.' }, { t: 'Working capital / revenue', d: "Sureties key bonding off this. Target 10%+. We'll get you there." }, { t: 'Backlog & backlog margin', d: 'Signed contracts not yet started × expected margin. Your forward-looking health signal.' }, ], stack: ['Procore', 'Buildertrend', 'CoConstruct', 'Sage 100 Contractor', 'Foundation', 'QuickBooks', 'Xero', 'Knowify'], testimonial: { who: 'Commercial GC · $12M revenue · Southeast', quote: "Our last firm prepared returns fine but didn't know WIP from a wheelbarrow. Fortis rebuilt our job costing, caught the cash-method election, and got our bonding capacity raised. We bid bigger work now.", author: 'Owner-Operator', results: [{ v: '$188k', l: 'Cash-method tax deferral' }, { v: '+40%', l: 'Bonding capacity' }, { v: '2pts', l: 'Margin recovery yr 1' }], }, }, auto: { slug: 'auto-repair', label: 'Auto Repair Shop', ownerTitle: 'Shop Owner', revBand: '$1M – $5M', clientCount: 22, avgSavings: '$16,900', accent: '#00FFE0', hero: { l1: 'You fix cars.', l2: 'We fix the books.' }, subhero: "Parts markup, labor efficiency, warranty accruals, shop supplies, tech commissions and the hazmat disposal fee — auto repair has its own accounting dialect. Your CPA probably doesn't speak it.", weKnow: [ "Your effective labor rate looks great on paper, but tech productivity is below 70% and you don't know why. Comebacks are eating warranty hours. Parts gross margin should be 40%+ and you can't tell if it is.", "You've got core charges, hazmat fees, shop supply fees, and sublet labor all flowing through your Mitchell or Shopmonkey, and your bookkeeper puts them all into 'Other Income' because it's easier.", "At tax time you were hit with a $40k bill because nobody told you to look at LIFO for inventory or Section 179 for that new alignment machine.", ], painPoints: [ { cat: 'LABOR EFFICIENCY', t: "Tech productivity below industry median", d: 'Flat-rate hours billed / attended hours should be 85%+. Most shops run 65-75% and don\'t know the gap.' }, { cat: 'PARTS MARGIN', t: 'Parts GM creeping without you seeing it', d: "Target 40-50%. When a parts rep offers discounts and you don't adjust prices, margin slides. Silent profit killer." }, { cat: 'INVENTORY', t: 'Parts inventory is never right', d: 'Physical count doesn\'t match system. Obsolete inventory sits forever. Shrinkage walks out the shop door.' }, { cat: 'WARRANTY', t: 'Warranty work & comebacks', d: 'Every hour of comeback work is profit you gave back. Needs to be tracked, accrued, and attributed to the tech.' }, { cat: 'SHOP FEES', t: 'Hazmat, shop supplies, disposal', d: 'These flow through as line items but need proper GL treatment — and some states require them separated for sales tax.' }, { cat: 'CAPEX', t: 'Lifts, scan tools, alignment, AC machines', d: 'Equipment capex is significant. Timing of Section 179 + bonus depreciation matters — often the difference between a tax bill and a refund.' }, ], solutions: [ { t: 'Shop KPI dashboard', d: 'Effective labor rate, tech productivity, parts GP%, hours per RO — all updated daily from your SMS.' }, { t: 'SMS integration (Mitchell, Shopmonkey, Tekmetric)', d: 'Daily export of invoice data into the books. Clean GL coding, correct sales tax, no double entry.' }, { t: 'Parts inventory accounting', d: 'LIFO vs FIFO analysis, periodic physical count reconciliation, obsolescence tracking. Actual margin, not imagined.' }, { t: 'Warranty accrual', d: 'Industry-benchmarked warranty reserve posted monthly. Your P&L reflects true work, not just billed work.' }, { t: 'Tech commission accounting', d: 'Flat-rate commission, spiff, manager bonus — calculated weekly from SMS data, accruals booked.' }, { t: 'Equipment acquisition planning', d: 'Before you sign the lift financing, we model tax impact, financing comparison, and optimal year of purchase.' }, ], taxOpps: [ { t: 'LIFO on parts inventory', v: '$10k – $60k', d: 'In inflationary periods, LIFO generates real deferral. Auto parts are ideal for LIFO treatment.' }, { t: 'Section 179 + bonus on equipment', v: '$15k – $150k', d: 'Lifts, alignment machines, scan tools, diagnostic equipment — typically expensable in year 1.' }, { t: 'Small-tool expensing', v: '$3k – $15k', d: 'Tools < $2,500 per unit expensed under de minimis safe harbor. Adds up fast in a shop.' }, { t: 'R&D credit on diagnostic processes', v: '$5k – $25k', d: 'Diagnostic protocol development and custom fabrication work may qualify.' }, { t: 'WOTC for hiring', v: '$2,400/hire', d: 'Hiring vets, long-term unemployed, ex-felons qualifies for federal credits. Shops hire constantly.' }, { t: 'Fuel tax credits (off-road)', v: '$500 – $5k', d: 'Off-road fuel used in shop equipment qualifies. Small but real.' }, ], kpis: [ { t: 'Effective labor rate', d: 'Labor revenue / labor hours. Target your posted rate; gap = discounting or warranty leak.' }, { t: 'Tech productivity', d: 'Billed hours / attended hours. 85%+ is excellent; < 75% means you\'re overstaffed or underbooked.' }, { t: 'Parts gross profit %', d: 'Parts margin after cost and returns. Target 45%. Below 40% means pricing or supplier discipline is off.' }, { t: 'Hours per repair order', d: 'Total labor hours / RO count. Growth = upsell working; decline = tickets shrinking.' }, ], stack: ['Mitchell 1', 'Shopmonkey', 'Tekmetric', 'Shop-Ware', 'Protractor', 'Autofluent', 'QuickBooks', 'Xero'], testimonial: { who: '4-bay independent shop · $2.4M · Arizona', quote: "We were running 68% tech productivity and didn't know. Fortis built us a dashboard, we hired a service advisor, and productivity is at 84% now. That's six figures of extra labor revenue, same techs.", author: 'Shop Owner', results: [{ v: '+16pts', l: 'Tech productivity' }, { v: '+$220k', l: 'Annualized labor revenue' }, { v: '$14k', l: 'Tax savings yr 1' }], }, }, hvac: { slug: 'hvac-plumbing', label: 'HVAC & Plumbing', ownerTitle: 'Contractor', revBand: '$1M – $10M', clientCount: 38, avgSavings: '$20,400', accent: '#4FB8D8', hero: { l1: 'Service calls. Installs.', l2: 'Books that keep up.' }, subhero: "Dispatch, truck inventory, on-call rotations, maintenance agreements deferred revenue, manufacturer rebates, and seasonal cash flow swings that would break most businesses. We've seen it all.", weKnow: [ "Your maintenance agreements are supposed to be deferred revenue — you collected the money, you haven't done the spring tune-ups yet — but they're hitting your P&L the day you invoice. Your profit looks great in March and terrible in October.", "Truck inventory is a ghost. The techs 'restock' and somehow parts vanish. You don't know your real COGS until the year-end physical when it's too late.", "And the rebates from Carrier / Trane / Lennox come in quarterly and get lumped into 'Other Income' instead of reducing COGS like they should.", ], painPoints: [ { cat: 'DEFERRED REV', t: 'Maintenance agreements booked as current revenue', d: 'You collect $200 for a 2-tune-up contract, but recognize it day 1 instead of 50% in spring and 50% in fall. Your P&L lies to you all year.' }, { cat: 'TRUCK INVENTORY', t: 'Rolling warehouses with no controls', d: 'Each service truck is a mini-warehouse. Without cycle counts and tech accountability, parts leak. 5-10% shrinkage is typical. Unacceptable.' }, { cat: 'REBATES', t: 'Manufacturer rebates in the wrong bucket', d: 'Rebates reduce COGS (or increase specific margin line), not "Other Income". Misclassifying distorts margin reporting and sometimes sales tax.' }, { cat: 'CALLBACKS', t: 'Callbacks & warranty work untracked', d: 'Every callback is profit given back. Without tech-level tracking, you can\'t coach, can\'t hold anyone accountable, and can\'t accrue warranty reserves.' }, { cat: 'SEASONAL CASH', t: 'Feast in summer, famine in spring', d: 'HVAC/plumbing has brutal seasonality. Without real forecasting you hit payroll panic in the shoulder months.' }, { cat: 'TECH COMP', t: 'Commission + spiff + bonus = error-prone payroll', d: 'Techs paid on revenue generation, efficiency, spiffs and upsells. Getting payroll right takes real systems.' }, ], solutions: [ { t: 'Maintenance agreement accounting', d: 'Revenue deferred and recognized as visits are completed. True recurring-revenue P&L.' }, { t: 'Truck inventory controls', d: 'Per-truck inventory tracking through ServiceTitan or Housecall Pro. Cycle counts, shrinkage reporting, tech accountability.' }, { t: 'Rebate tracking', d: 'OEM rebates tracked by program, accrued monthly, matched to invoices. Correct COGS and margin reporting.' }, { t: 'Callback & warranty accrual', d: 'Warranty reserve posted monthly, callback hours tracked to tech, leading indicator for training needs.' }, { t: '13-week cash forecast', d: 'Seasonal cash modeling with payroll, tax, vendor, and reserve targets. No surprise payroll-funding scrambles.' }, { t: 'Tech payroll automation', d: 'Commission, spiffs, job-based bonuses automated from dispatch data. Techs see live earnings; you see true labor cost.' }, ], taxOpps: [ { t: 'Section 179 + bonus on trucks/equipment', v: '$25k – $200k', d: 'Service vans, installation trucks, specialty equipment — often year-one expensable.' }, { t: 'Bonus depreciation on buildings', v: '$20k – $150k', d: 'Cost seg on shop/warehouse can accelerate meaningful depreciation.' }, { t: 'R&D credit on installation methods', v: '$10k – $50k', d: 'Custom commercial installs, duct design, system integration — often qualifying activities.' }, { t: 'Energy-efficient credits (179D, 45L)', v: '$5k – $75k', d: 'Installing qualifying HVAC in commercial buildings or residential new-construction can generate contractor credits.' }, { t: 'Cash method election', v: '$25k – $150k', d: 'Contractors < $27M can elect cash method. Often huge timing benefit for seasonal HVAC/plumbing.' }, { t: 'WOTC for hiring vets / apprentices', v: '$2,400/hire', d: 'Apprentice programs and veteran hiring stack multiple federal credits.' }, ], kpis: [ { t: 'Revenue per truck per day', d: 'Total revenue / trucks / billable days. Your ultimate productivity metric. Benchmarks vary by market.' }, { t: 'Average ticket', d: 'Revenue per completed call. Trends show upsell discipline and service-agreement conversion.' }, { t: 'Membership penetration', d: 'Maintenance-agreement customers / total customers. The recurring-revenue base of a healthy shop.' }, { t: 'Callback rate', d: 'Callbacks / completed jobs. < 2% is elite; > 5% is training problem.' }, ], stack: ['ServiceTitan', 'Housecall Pro', 'FieldEdge', 'Jobber', 'ServiceTrade', 'QuickBooks', 'Xero', 'Gusto'], testimonial: { who: 'HVAC + plumbing · 14 techs · $6.2M · Midwest', quote: "Fortis found $94k of misbooked rebates, reclassed our maintenance agreements properly, and built us a real cash forecast. First shoulder season we didn't sweat payroll in 10 years.", author: 'Owner', results: [{ v: '$94k', l: 'Rebate reclassification' }, { v: '$38k', l: 'Cash-method deferral' }, { v: '-3pts', l: 'Callback rate' }], }, }, salons: { slug: 'salons', label: 'Salon & Spa', ownerTitle: 'Salon Owner', revBand: '$1M – $5M', clientCount: 24, avgSavings: '$15,800', accent: '#E8F8F0', hero: { l1: 'You make people look great.', l2: 'We\'ll make your numbers look great too.' }, subhero: "Booth rental vs commission vs employee, retail product margin, gratuities, service categories with different tax treatments, and a front desk that might not be reconciling cash — every salon has the same mess.", weKnow: [ "Half your stylists are commission, the other half booth-rent, and one works on a hybrid. Payroll is a maze every Friday. 1099 vs W-2 classification could unravel tomorrow if a state audits.", "Retail is supposed to be 10-15% of revenue at strong margins. Yours might be 6% and you don't know if it's pricing, display, or theft.", "Tips — cash tips, card tips, tip-out — flow through in five different ways and your bookkeeper has no idea if you're tracking allocated tips (Form 8027) correctly.", ], painPoints: [ { cat: 'WORKER CLASS', t: 'Booth rent vs commission vs W-2', d: "Each classification has strict legal tests. Misclassify and you're liable for back payroll tax, workers' comp, and state penalties. Salon industry is audited heavily." }, { cat: 'RETAIL MARGIN', t: 'Retail underperforming silently', d: 'Product sales should be 10%+ of revenue at 50%+ margin. Most salons run 5-7% — lost revenue and invisible without proper tracking.' }, { cat: 'TIPS', t: 'Tip accounting is chaos', d: 'Cash tips, credit-card tips, tip-outs to assistants, tip pooling. Form 8027 (large-employer) and FICA tip credit (small) both matter.' }, { cat: 'STATION-LEVEL P&L', t: "You don't know per-stylist margin", d: 'Commission, supplies, back-bar, retail attach — per stylist. Most salons fly blind and can\'t coach what they can\'t see.' }, { cat: 'CASH', t: 'Front-desk cash reconciliation', d: 'Cash tips, cash services, cash retail. Without daily close discipline, you leak money you never see.' }, { cat: 'PROFESSIONAL DEV', t: 'Education & show expenses', d: "Stylist education, trade shows, manufacturer certifications — deductible but rarely documented properly." }, ], solutions: [ { t: 'Worker classification audit', d: 'Annual review of booth/commission/W-2 treatment under state tests. Documented and defensible.' }, { t: 'Retail attach & margin tracking', d: 'Retail % of revenue, attach rate by stylist, inventory shrinkage flagged. Coaching data for your team.' }, { t: 'Tip reporting compliance', d: 'Form 8027 where required, FICA tip credit where available. Tips properly reported, no IRS surprises.' }, { t: 'Stylist-level P&L', d: 'Revenue, commission, supplies, retail, back-bar — per stylist. You coach on facts, not feel.' }, { t: 'POS integration (Vagaro, Mindbody, Boulevard)', d: 'Daily sales, services, retail, tips, gift cards flow to books cleanly. End-of-day close simplified.' }, { t: 'Education & show documentation', d: 'Trade show, CEU, product education captured with receipts and business-purpose notes. Fully deducted.' }, ], taxOpps: [ { t: 'FICA tip credit (Form 8846)', v: '$3k – $20k/yr', d: "Employer's FICA on tips above min wage = federal credit. Routinely missed by salon CPAs." }, { t: 'Section 179 on equipment', v: '$10k – $80k', d: 'Chairs, shampoo bowls, dryers, lasers, tanning beds — usually fully deductible.' }, { t: 'Leasehold improvement expensing', v: '$15k – $100k', d: 'QIP (qualified improvement property) often qualifies for bonus depreciation.' }, { t: 'Retail inventory method', v: '$3k – $15k', d: 'Proper inventory accounting for retail sales reduces taxable income volatility.' }, { t: 'WOTC for hiring', v: '$2,400/hire', d: 'Apprenticeship and youth hire programs qualify. Salons are ideal WOTC employers.' }, { t: 'Owner compensation mix', v: '$5k – $30k/yr', d: 'S-corp salary vs distribution optimization — recurring annual savings.' }, ], kpis: [ { t: 'Retail % of total', d: 'Retail sales / total revenue. 10-15% = healthy. Below 7% = real opportunity.' }, { t: 'Average ticket', d: 'Service + retail per transaction. Trends show upsell + technique discipline.' }, { t: 'Stylist productive %', d: 'Booked hours / available hours. Your #1 capacity metric.' }, { t: 'Client retention 90d', d: 'Clients returning within 90 days. Below 50% = onboarding / service-quality issue.' }, ], stack: ['Vagaro', 'Mindbody', 'Boulevard', 'GlossGenius', 'Square for Beauty', 'QuickBooks', 'Xero', 'Gusto'], testimonial: { who: '7-chair hair salon · $1.9M · Florida', quote: "We thought we were at 8% retail. Fortis showed us retail was actually 5.8% — and one stylist was at 14%. We built a retail incentive around that and 18 months later we're at 12% shop-wide.", author: 'Owner-Stylist', results: [{ v: '+6.2pts', l: 'Retail % of revenue' }, { v: '+$140k', l: 'Retail revenue added' }, { v: '$11k', l: 'FICA tip credit claimed' }], }, }, fitness: { slug: 'fitness', label: 'Fitness Studio', ownerTitle: 'Studio Owner', revBand: '$1M – $8M', clientCount: 30, avgSavings: '$17,600', accent: '#00FFE0', hero: { l1: 'You run memberships.', l2: 'We run the numbers.' }, subhero: "MRR, trainer payroll, member churn, class capacity, and deferred revenue on annual memberships — fitness is a subscription business with unique tax and accounting complexity. We speak SaaS, we speak sweat.", weKnow: [ "You have 480 members on monthly auto-pay, 40 on annual prepays, and a rolling bunch of class packs expiring on different cadences. Your P&L shows revenue when you collect — meaning a big annual-renewal month looks like a blowout and the next month looks like a disaster.", "Your trainers are paid commission per class, some are W-2, two are 1099 (which the state might disagree with), and the bonus structure for hitting 20 classes a week nobody's modeled against margin.", "Membership churn is your biggest lever and you check it… when you remember. There's no dashboard.", ], painPoints: [ { cat: 'DEFERRED REV', t: 'Annual memberships hit P&L day 1', d: 'Collect $1,800 for an annual — proper accounting recognizes $150/month. Most studios hit the full amount on day 1, making months look wildly uneven.' }, { cat: 'MRR / CHURN', t: 'Your SaaS metrics are invisible', d: 'Fitness is subscription. You need MRR, churn, LTV, CAC — weekly, not annually. Most studios only see revenue.' }, { cat: 'TRAINER PAY', t: 'Commission + bonus + 1099 classification', d: 'Class-based commission, PT split, 1099 for sub instructors. Misclassification risk is real; payroll math is error-prone.' }, { cat: 'CLASS ECONOMICS', t: 'You can\'t see class-level margin', d: 'Instructor cost + facility allocation + supplies per class. Some classes lose money and you wouldn\'t know.' }, { cat: 'CAPEX', t: 'Equipment cycling every 5 years', d: 'Treadmills, bikes, reformers — major capex decisions. Section 179, bonus, financing comparison all matter.' }, { cat: 'SALES TAX ON MEMBERSHIPS', t: 'State rules vary wildly', d: 'Some states tax gym memberships, some exempt them, some tax only specific components. Getting it right matters.' }, ], solutions: [ { t: 'Subscription revenue accounting', d: 'Memberships, class packs, annual prepays all deferred and recognized correctly. Clean monthly recurring revenue reporting.' }, { t: 'SaaS-style dashboard', d: 'MRR, new MRR, churned MRR, LTV, CAC, months-to-payback — the metrics that actually drive fitness businesses.' }, { t: 'Mindbody / ClubReady integration', d: 'Sales, visits, cancellations, class rosters feed the books automatically. No manual export.' }, { t: 'Class-level P&L', d: 'Revenue per class, instructor cost, allocated overhead, per-attendee contribution. You cut or promote with data.' }, { t: 'Trainer payroll engine', d: 'Commission, class-count bonuses, PT splits, 1099 tracking — all automated and reconciled to visit data.' }, { t: 'Equipment acquisition strategy', d: 'Before you cycle treadmills — we model financing, tax treatment, and timing for maximum benefit.' }, ], taxOpps: [ { t: 'Section 179 + bonus on equipment', v: '$20k – $150k', d: 'Cardio, strength, studio equipment — often year-one deductible.' }, { t: 'QIP on buildout', v: '$15k – $80k', d: 'Floor, mirrors, sound, HVAC adjustments for classes — bonus-eligible.' }, { t: 'R&D credit on programming', v: '$5k – $40k', d: "Original class programming, app development, member-journey innovation can qualify." }, { t: 'Augusta Rule', v: '$5k – $25k', d: 'Host team retreats / investor meetings at home for ≤14 days. Tax-free rental income.' }, { t: 'WOTC on hiring', v: '$2,400/hire', d: 'Youth hires, veteran hires, long-term unemployed — all qualifying and common in fitness.' }, { t: 'Owner comp optimization', v: '$5k – $25k/yr', d: 'S-corp comp mix, family employment, retirement contribution planning.' }, ], kpis: [ { t: 'MRR & net new MRR', d: 'Monthly recurring revenue from subscriptions. Track new, expansion, churned, reactivated.' }, { t: 'Churn %', d: 'Cancels / start-of-month members. Below 5%/mo is excellent. Above 8% signals product or service issue.' }, { t: 'LTV:CAC', d: 'Member lifetime value / cost to acquire. 3:1 minimum, 5:1 is healthy, 8:1+ means scale.' }, { t: 'Class utilization', d: 'Attendance / capacity. Optimizes schedule, instructor mix, pricing.' }, ], stack: ['Mindbody', 'ClubReady', 'MariaDB', 'Zen Planner', 'Glofox', 'Wodify', 'QuickBooks', 'Xero'], testimonial: { who: 'Boutique fitness · 3 studios · $3.4M · Texas', quote: "Before Fortis our P&L bounced 40% month to month because annual renewals weren't deferred. Now we see real MRR and churn, and we caught two classes running negative margin. Changed the schedule — up 18%.", author: 'Studio Founder', results: [{ v: '+18%', l: 'Class utilization' }, { v: '-$4k/mo', l: 'Negative-margin classes cut' }, { v: 'Smooth', l: 'P&L month-to-month' }], }, }, trucking: { slug: 'trucking', label: 'Trucking & Logistics', ownerTitle: 'Fleet Owner', revBand: '$1M – $15M', clientCount: 26, avgSavings: '$28,300', accent: '#4FB8D8', hero: { l1: 'You move freight.', l2: 'We move your margins.' }, subhero: "Fuel surcharges, IFTA, per-diem, owner-operator vs driver classification, DOT compliance, and cost-per-mile that your 3PL platform won't actually tell you. Trucking lives and dies on pennies-per-mile. Yours should be known, not guessed.", weKnow: [ "Your cost per mile — the single most important number in trucking — is a rough estimate. You know fuel, you know driver pay, but allocated tractor depreciation, maintenance reserves, insurance amortization and admin overhead are all guessed.", "IFTA filings are a quarterly nightmare. Every state you crossed, every gallon. One mistake and you're flagged.", "Your drivers are partly company, partly owner-operator, and the 1099 vs W-2 question with owner-ops is a state-by-state minefield.", ], painPoints: [ { cat: 'CPM UNKNOWN', t: 'Cost per mile is a guess', d: 'Without proper load-level costing — fuel, driver, tractor depr, trailer, insurance, maintenance reserve, admin — you can\'t quote profitably.' }, { cat: 'FUEL & IFTA', t: 'Fuel accounting across states', d: 'IFTA quarterly filings, fuel taxes by jurisdiction, fuel cards, OTR vs local — all needs proper tracking or you overpay tax.' }, { cat: 'OWNER-OP', t: '1099 owner-operators', d: 'Some states (California especially) treat long-term leased owner-ops as employees. Big audit exposure.' }, { cat: 'PER DIEM', t: 'Per diem for drivers missed', d: 'DOT employees qualify for $80+/day per diem — partially deductible to company, non-taxable to driver. Huge benefit, often missed.' }, { cat: 'MAINTENANCE', t: 'Truck maintenance accruals', d: 'Engine overhauls, transmission rebuilds, tire cycles — all predictable but rarely accrued. Your P&L spikes when they hit.' }, { cat: 'FACTORING', t: 'Factoring fees eating margin', d: 'Freight factoring is common but the fees compound. Proper accounting separates factoring cost from operations.' }, ], solutions: [ { t: 'True cost-per-mile model', d: 'Per-truck CPM with fuel, labor, maintenance reserve, tractor/trailer depr, insurance, admin — updated weekly. You quote to make money.' }, { t: 'IFTA automation', d: 'Integration with fuel cards and ELD platforms. Quarterly IFTA filings auto-prepared.' }, { t: 'Driver classification review', d: 'Annual audit of owner-operator vs employee treatment by state. Documented defense file.' }, { t: 'Per-diem plan implementation', d: 'DOT per-diem plan set up correctly. Hundreds to thousands per driver per month — net win for both sides.' }, { t: 'Maintenance reserve accounting', d: 'Per-mile maintenance accrual so P&L is smooth and you fund the rebuild before it hits.' }, { t: 'Factoring separation', d: 'Factoring fees tracked separately from AR/revenue. You see true operating margin vs financing cost.' }, ], taxOpps: [ { t: 'Per diem plan (DOT)', v: '$5k – $25k/driver', d: '$80+/day for OTR drivers. Company saves payroll tax, driver gets tax-free reimbursement.' }, { t: 'Section 179 + bonus on tractors', v: '$50k – $500k', d: 'New and used trucks often 100% expensable. Sweet spot for trucking capex planning.' }, { t: 'Federal excise tax credits', v: '$2k – $15k', d: 'Off-road fuel, biodiesel blends, and specific use cases generate credits.' }, { t: 'Cost seg on terminal / shop', v: '$20k – $150k', d: 'If you own facilities — accelerate depreciation on yard, fencing, lighting, hookups.' }, { t: 'R&D on route optimization', v: '$10k – $50k', d: "Custom routing software, load-planning algorithms, telematics integrations — can qualify." }, { t: 'Fuel tax refunds', v: '$3k – $20k', d: 'Off-road and refrigeration fuel eligible for federal excise refund. Most trucking CPAs skip it.' }, ], kpis: [ { t: 'Cost per mile (CPM)', d: 'All-in cost / miles. The foundation metric. Fully loaded or you\'re quoting blind.' }, { t: 'Revenue per mile', d: 'Gross revenue / paid miles. Trend by lane, by customer, by driver.' }, { t: 'Deadhead %', d: 'Empty miles / total miles. Every empty mile is cost without revenue. < 10% is excellent.' }, { t: 'Operating ratio', d: 'Operating cost / revenue. Industry target < 95%. Under 85% is elite.' }, ], stack: ['Samsara', 'KeepTruckin (Motive)', 'TruckingOffice', 'McLeod', 'DAT', 'Truckstop', 'QuickBooks', 'Xero'], testimonial: { who: 'Regional dry-van carrier · 22 trucks · $7.8M · Southeast', quote: "Fortis built us a per-truck CPM model and we found that two trucks were running $0.04/mi underwater. We reassigned freight, implemented per-diem, and took the audit heat off by properly classifying our 4 owner-ops.", author: 'Fleet Owner', results: [{ v: '+$142k', l: 'Margin recovery yr 1' }, { v: '$88k', l: 'Per-diem tax savings' }, { v: '100%', l: 'Owner-op audit-ready' }], }, }, wholesale: { slug: 'wholesale', label: 'Wholesale & Distribution', ownerTitle: 'Distributor', revBand: '$2M – $15M', clientCount: 28, avgSavings: '$26,800', accent: '#8FA0D8', hero: { l1: 'You move pallets.', l2: 'We\'ll move the margin.' }, subhero: "Inventory costing, landed cost, multi-location stock, vendor rebates, customer pricing tiers, and sales tax nexus in every state you ship to. Wholesale is where bookkeeping goes to die. Or to thrive, if done right.", weKnow: [ "You bring containers in from overseas. Duty, freight, brokerage and currency adjustments land over 60 days. Your 'landed cost' is what you paid the supplier — wrong by 15-30%. Your margin is lying to you.", "You have 4,000 SKUs. Obsolete and slow-moving inventory is 12% of your warehouse but it's not reserved anywhere. Your balance sheet overstates assets, your bank covenants are fragile.", "Sales to 38 states — nexus is triggered everywhere. Economic nexus rules changed after Wayfair and you haven't revisited.", ], painPoints: [ { cat: 'LANDED COST', t: 'Your COGS is fundamentally wrong', d: 'Freight, duty, brokerage, FX — all cost of goods but most distributors expense them. Margin looks inflated, pricing gets wrong.' }, { cat: 'INVENTORY', t: 'Obsolete inventory not reserved', d: 'Slow-moving, dead, damaged — no reserve = balance sheet lies. Bank covenants, sale prep, and tax planning all suffer.' }, { cat: 'NEXUS', t: 'Multi-state sales tax post-Wayfair', d: 'Economic nexus thresholds trip easily. Back taxes + penalties across 30 states = existential risk.' }, { cat: 'REBATES', t: 'Vendor rebates not tracked', d: 'Volume rebates, growth rebates, MDF — reduce COGS when earned, not when paid. Timing can swing tens of thousands.' }, { cat: 'CUSTOMER MARGIN', t: "You don't know customer profitability", d: 'Same product, different customer pricing tiers + different service cost = wildly different margins. You may be losing money on your biggest customer.' }, { cat: 'INVENTORY METHOD', t: 'FIFO vs LIFO vs weighted-average', d: 'Each method legal, each dramatically different. Most distributors never picked — they just inherited whatever the software defaulted to.' }, ], solutions: [ { t: 'Landed cost calculation', d: 'Every container, every SKU — true landed cost captured. Margins finally tell the truth.' }, { t: 'Obsolescence reserve', d: 'Aging analysis, reserve methodology, monthly reserve posting. Balance sheet reflects reality.' }, { t: 'Nexus monitoring + registrations', d: 'State-by-state threshold tracking, registration where required, Avalara / TaxJar integrated filings.' }, { t: 'Rebate accrual engine', d: 'Volume, growth, and co-op rebates accrued when earned. Monthly reconciliation to supplier statements.' }, { t: 'Customer profitability reports', d: 'Margin by customer after price, freight, service cost, returns. You fire or negotiate with data.' }, { t: 'Inventory method optimization', d: 'Analyze LIFO vs FIFO vs weighted-average against your inflation and stock turns. Elect or change correctly with IRS.' }, ], taxOpps: [ { t: 'LIFO election', v: '$30k – $500k', d: 'Inflationary inventory + high turn = massive deferred tax. One of the biggest levers in wholesale.' }, { t: '§263A simplified methods', v: '$10k – $100k', d: 'Uniform capitalization can be managed correctly to minimize COGS absorption.' }, { t: 'R&D credit on proprietary systems', v: '$20k – $100k', d: 'Custom WMS, ERP customizations, logistics algorithms — all can qualify.' }, { t: 'Cost seg on warehouse', v: '$40k – $200k', d: 'Warehouse buildings have 5/7/15-year components — racking, conveyors, dock equipment, office fit-out.' }, { t: 'Section 199A / QBI', v: '$10k – $100k+', d: 'Distributors typically aren\'t SSTBs, so full QBI deduction available — but entity structure matters.' }, { t: 'Bad debt reserves', v: '$5k – $50k', d: 'Specific-identification write-offs done correctly. Bad debt is a tax asset, not a sob story.' }, ], kpis: [ { t: 'Gross margin by customer & SKU', d: 'Your margin matrix. Tells you what to promote, discontinue, and who to fire.' }, { t: 'Inventory turns', d: 'COGS / avg inventory. 6x+ is healthy for most wholesale. Below 4x = cash trapped.' }, { t: 'Days sales outstanding', d: 'AR / daily sales. Target < 45. Above 60 = collections broken or terms too generous.' }, { t: 'Perfect order rate', d: 'On-time, in-full, undamaged, correctly invoiced. Operational health metric most distributors never measure.' }, ], stack: ['NetSuite', 'SAP Business One', 'Acumatica', 'Cin7', 'Fishbowl', 'DEAR', 'QuickBooks Enterprise', 'Xero'], testimonial: { who: 'Industrial parts distributor · $11M · Pacific NW', quote: "Fortis found $340k of unbooked vendor rebates, got us on LIFO, and cleaned up our nexus in 8 states that would have cost us six figures in back taxes. Their fees pay for themselves every quarter.", author: 'Owner', results: [{ v: '$340k', l: 'Rebates captured yr 1' }, { v: '$180k', l: 'LIFO tax deferral' }, { v: '8 states', l: 'Nexus regularized' }], }, }, marketing: { slug: 'marketing-agencies', label: 'Marketing / Creative Agency', ownerTitle: 'Agency Owner', revBand: '$1M – $8M', clientCount: 42, avgSavings: '$17,400', accent: '#00FFE0', hero: { l1: 'You sell smart ideas.', l2: 'Your books should match.' }, subhero: "Agency of record vs project work, media pass-through vs gross revenue, utilization, effective hourly rate, and contractor-heavy teams. Agencies have unique accounting you won\'t find in a generic SMB playbook.", weKnow: [ "Half your revenue might be media pass-through. If you report it gross, your top line looks enormous and your margin looks terrible. Report it net, banks get confused. Clients want one view, investors want another.", "Your utilization on creative staff is 55% and you think it's 75%. Without time tracking that feeds into project accounting, you're running blind on your biggest cost.", "And you keep bringing on 1099 specialists — a designer, a paid-media freelancer, a motion-graphics person — and the classification line is blurry.", ], painPoints: [ { cat: 'REVENUE', t: 'Media pass-through distorts P&L', d: 'If you run $2M media for clients, is that revenue or reimbursement? Gross vs net reporting affects every ratio — and taxes.' }, { cat: 'UTILIZATION', t: 'Your biggest cost is invisible', d: 'Billable hours / available hours by role. Most agencies never measure it, so they can\'t manage it. Hiring decisions become guesses.' }, { cat: 'PROJECT PROFITABILITY', t: 'You don\'t know which clients are profitable', d: 'Big retainer client looks great until you cost the hours. Scope creep, rush work, and free extras silently destroy margin.' }, { cat: 'CONTRACTOR CLASS', t: '1099 vs W-2 for creative staff', d: 'Long-term "contractor" who only works for you, on your schedule, with your equipment? The IRS and state agree: that\'s an employee.' }, { cat: 'WIP / UNBILLED', t: 'Unbilled time sitting in buckets', d: 'Hours worked but not yet invoiced = WIP. It\'s revenue or it\'s write-off — rarely tracked either way.' }, { cat: 'CLIENT CONCENTRATION', t: 'One client = 40% of revenue', d: 'Standard agency problem. Without tracking concentration and modeling contingency, you\'re an acquisition or departure away from crisis.' }, ], solutions: [ { t: 'Gross vs net revenue reporting', d: 'ASC 606 principal-vs-agent analysis. Correct recognition of media, retainers, and project work.' }, { t: 'Utilization dashboard', d: 'Time-tracking integrated with payroll and project budgets. Role-level utilization and effective hourly rate tracked weekly.' }, { t: 'Project / client P&L', d: 'Margin by project, by client, by service line. Accurate data behind every retainer renegotiation.' }, { t: 'Contractor classification review', d: 'Annual review of 1099 relationships. Defensible documentation or right-sizing to W-2 before audit.' }, { t: 'WIP & unbilled tracking', d: 'Hours worked, status of invoicing, age of WIP. You see the cash leak and fix it.' }, { t: 'Concentration & cash reserves', d: 'Client concentration tracked, reserve targets set, contingency modeled before you need it.' }, ], taxOpps: [ { t: 'R&D credit on creative/tech work', v: '$15k – $75k', d: 'Custom software dev, novel creative processes, proprietary tools — agencies routinely qualify and never claim.' }, { t: 'Cash method election', v: '$20k – $100k', d: 'Agencies < $27M avg can elect cash method — huge timing benefit on AR-heavy businesses.' }, { t: 'Home-office for remote team', v: '$3k – $15k/person', d: 'Accountable reimbursement plan for remote staff. Tax-free to them, deductible to you.' }, { t: 'Augusta Rule for retreats', v: '$5k – $25k', d: 'Host agency retreats / planning offsites at owner\'s home ≤14 days. Tax-free rental income.' }, { t: 'Owner comp optimization', v: '$5k – $30k/yr', d: 'S-corp comp mix, retirement plan layering, family employment.' }, { t: 'QBI on agency income', v: '$5k – $50k', d: "Most agencies aren't SSTBs — so full 20% deduction available up to phase-out." }, ], kpis: [ { t: 'Billable utilization', d: 'Billable hours / available hours by role. Creative 70%+, PM 50%+, leadership variable.' }, { t: 'Effective hourly rate', d: 'Gross revenue / total hours worked. Tells you if your pricing + staffing model actually works.' }, { t: 'Client concentration', d: 'Top-client % of revenue. >25% is risk; >40% is fragility.' }, { t: 'Project margin %', d: 'Revenue − direct cost / revenue, by project. Target 50%+ for creative, 30%+ for media pass-through.' }, ], stack: ['Harvest', 'Toggl', 'Productive', 'Teamwork', 'Monday.com', 'Asana', 'QuickBooks', 'Xero'], testimonial: { who: 'Brand & growth agency · 22 staff · $3.8M · Remote', quote: "Fortis rebuilt our project accounting, caught 2 retainer clients that were actually losing us money, and got us the cash-method election. We renegotiated both, raised rates, and margins jumped 11 points.", author: 'Agency Founder', results: [{ v: '+11pts', l: 'Net profit margin' }, { v: '$62k', l: 'R&D credit yr 1' }, { v: '$48k', l: 'Cash-method timing' }], }, }, it: { slug: 'it-services', label: 'IT / MSP Services', ownerTitle: 'MSP Owner', revBand: '$1M – $10M', clientCount: 34, avgSavings: '$19,900', accent: '#4FB8D8', hero: { l1: 'You keep tech running.', l2: 'We\'ll keep your finance running.' }, subhero: "MRR from managed services, hardware pass-through, break-fix, cloud margin, vendor incentives, and a tech stack of your own that you\'re constantly replacing. Your books need the same discipline you bring to clients.", weKnow: [ "Your managed-services revenue is clean monthly recurring. Your hardware pass-through shows up lumpy. Your project work is feast-or-famine. Without proper revenue streams separated, your trend lines mean nothing.", "You sell Microsoft 365 licenses and collect $6 per seat. CSP margin is 3-6%. Meanwhile you're running a help desk that *should* be your margin engine but you\'re not sure anymore.", "And at year-end, your CPA capitalizes the new Datto backup appliance you're reselling — except you intended to expense it as a cost of the service contract. Wrong treatment, wrong tax outcome.", ], painPoints: [ { cat: 'MRR vs TRX', t: 'Revenue streams bleed together', d: 'MSP recurring, project, hardware pass-through, cloud CSP — each has different economics. Reporting them together hides your real health.' }, { cat: 'HARDWARE', t: 'Pass-through vs inventory confusion', d: 'Are you reselling or procuring on behalf? Affects revenue recognition, margin display, and sales tax.' }, { cat: 'VENDOR INCENTIVES', t: 'MDF, rebates, SPIFFs untracked', d: 'Microsoft, Datto, ConnectWise and 20 other vendors pay incentives. They\'re revenue or margin adjustment — not "other income".' }, { cat: 'TECH STACK', t: 'Your own stack is expensive and misbooked', d: 'PSA, RMM, EDR, backup — your internal stack is 15-25% of revenue. Most MSPs misallocate some of it.' }, { cat: 'UTILIZATION', t: 'Engineer utilization opaque', d: 'Billable, project, internal, training — hours need to split. Without tracking, capacity planning is guesswork.' }, { cat: 'CLOUD MARGIN', t: 'CSP / cloud reseller math', d: 'Microsoft 365, Azure, AWS reselling has thin margins + complex billing cycles. Get the matching wrong and your gross profit swings monthly.' }, ], solutions: [ { t: 'MRR-focused P&L', d: 'Managed services MRR, MRR by contract type, project revenue, hardware margin — all separated and tracked.' }, { t: 'PSA / RMM integration', d: 'ConnectWise, Autotask, Syncro, HaloPSA — integrated with books. Time, tickets, billing, utilization all flow.' }, { t: 'Cloud reseller accounting', d: 'CSP revenue, Microsoft partner rebates, Azure consumption billing — properly recognized and matched.' }, { t: 'Vendor incentive tracking', d: 'MDF, co-op, SPIFFs, rebates — tracked by vendor program, accrued correctly.' }, { t: 'Engineer utilization dashboard', d: 'Billable, internal, project, training split. Hiring and capacity decisions informed by data.' }, { t: 'Internal stack allocation', d: 'Your own tech stack properly coded as COGS (for service delivery tools) vs opex (corporate/admin).' }, ], taxOpps: [ { t: 'R&D credit for custom automation', v: '$20k – $100k', d: 'Script development, custom integrations, proprietary tooling — MSPs routinely qualify.' }, { t: 'Section 179 on equipment', v: '$10k – $80k', d: 'Test gear, servers, workstations, loaner pool — often fully deductible.' }, { t: 'Software expensing (§174 update)', v: '$10k – $100k', d: 'Post-2022 §174 changes affect SaaS and dev costs. Planning matters; we handle it.' }, { t: 'Home-office for remote techs', v: '$3k – $15k/ea', d: 'Accountable reimbursement plans — tax-free to engineer, deductible to MSP.' }, { t: 'Owner comp optimization', v: '$5k – $30k/yr', d: 'S-corp comp mix and retirement plan layering.' }, { t: 'WOTC on hiring apprentices', v: '$2,400/hire', d: 'Apprenticeship and vocational hires qualify. MSPs hire constantly.' }, ], kpis: [ { t: 'MRR by contract type', d: 'Recurring by tier and contract type. New, expanded, churned. Your subscription health.' }, { t: 'Engineer utilization', d: 'Billable hours / available hours. 70%+ healthy, < 60% overstaffed or underbooked.' }, { t: 'Gross margin by service line', d: 'Managed, project, hardware, cloud — separate. Each has different target margins.' }, { t: 'Ticket economics', d: 'Cost per ticket vs revenue per ticket. Your operating efficiency metric.' }, ], stack: ['ConnectWise', 'Autotask', 'Syncro', 'HaloPSA', 'Datto', 'N-able', 'Pax8', 'QuickBooks'], testimonial: { who: '18-engineer MSP · $4.6M · Midwest', quote: "Fortis separated our revenue streams, showed us our hardware pass-through was actually losing money after labor, and landed us a $58k R&D credit for our custom automation work. Transformational.", author: 'MSP Owner', results: [{ v: '$58k', l: 'R&D credit' }, { v: '+8pts', l: 'Managed services margin' }, { v: 'MRR', l: 'Revenue view unlocked' }], }, }, manufacturing: { slug: 'manufacturing', label: 'Manufacturer', ownerTitle: 'Plant Owner', revBand: '$2M – $15M', clientCount: 20, avgSavings: '$29,600', accent: '#E8F8F0', hero: { l1: 'You make things.', l2: 'We\'ll account for every unit.' }, subhero: "Standard costs, labor & overhead absorption, work-in-process, bill of materials, variance analysis, scrap rates and capex decisions bigger than most businesses' annual revenue. Manufacturing accounting is a craft. We practice it.", weKnow: [ "Your standard cost is from 2022. Your actuals are 2026. The variance report — if you even get one — lumps it all together and your CFO (you) can't tell if it's materials, labor, or overhead absorption that's wrong.", "Work-in-process on your balance sheet is probably misstated. Finished goods inventory is definitely misstated. Your year-end physical will prove it.", "Meanwhile R&D credit sits on the table because nobody's documented your process improvements and tooling development, and §263A uniform capitalization is handled with a plug number.", ], painPoints: [ { cat: 'STANDARD COSTS', t: 'Standard costs stale, variances meaningless', d: "Standards not updated in 2+ years. Material variance, labor variance, overhead variance all blend into a single 'unexplained' bucket." }, { cat: 'INVENTORY', t: 'BOM, WIP, FG all approximated', d: 'Bill of materials not maintained. Work-in-process counted off a whiteboard. Finished goods cycle-counted once a year. Balance sheet is fiction.' }, { cat: '263A UNICAP', t: 'Uniform capitalization usually wrong', d: 'IRS §263A requires capitalization of certain indirect costs into inventory. Most manufacturers use a rough plug number or skip it entirely.' }, { cat: 'SCRAP & YIELD', t: 'Yield loss hides the real margin', d: 'Scrap, rework, yield loss — silently 3-8% of revenue. Without tracking, you can\'t coach or engineer the loss out.' }, { cat: 'CAPEX', t: 'Million-dollar equipment decisions', d: 'CNC, injection molding, CMM, robotics — capex is existential. Section 179, bonus dep, financing all need real modeling.' }, { cat: 'R&D', t: 'Process R&D credit uncaptured', d: 'Tooling, fixtures, process improvements, custom-product development — all likely qualifying and rarely documented.' }, ], solutions: [ { t: 'Standard cost refresh & variance analysis', d: 'Quarterly standards, monthly variance report split material / labor / overhead / volume. You see what\'s off and why.' }, { t: 'BOM & inventory integrity', d: 'BOM maintained, cycle counting program, WIP routing tracked. Balance sheet reflects reality.' }, { t: '263A UniCap compliance', d: 'Correct indirect-cost allocation into inventory. Audit-defensible, consistent, often tax-advantaged.' }, { t: 'Scrap & yield tracking', d: 'By job, by machine, by operator. Lean / Six Sigma-ready reporting.' }, { t: 'Capex modeling', d: 'Pre-purchase ROI analysis, financing comparison, tax treatment, IRR. Before you sign.' }, { t: 'R&D credit documentation', d: 'Process improvement, tooling development, custom-engineering projects captured with time and cost. Credit claimed, credit defended.' }, ], taxOpps: [ { t: 'R&D credit (§41 + state)', v: '$30k – $250k', d: 'Manufacturing process R&D is the highest-value, most-missed credit category. Huge.' }, { t: 'LIFO inventory election', v: '$50k – $500k', d: 'Inflationary raw materials + high inventory = massive deferred tax through LIFO.' }, { t: 'Section 179 + bonus on equipment', v: '$100k – $1M', d: 'Production equipment often fully deductible. Timing matters for phase-down schedule.' }, { t: 'Cost seg on facility', v: '$50k – $300k', d: '5/7/15-year components pulled out of 39-year building — racking, power, HVAC, yard.' }, { t: 'Domestic manufacturing credits', v: 'Varies', d: 'State-level credits for US manufacturing employment. Many states, most missed.' }, { t: 'R&E capitalization planning', v: '$20k – $100k', d: 'Post-2022 §174 changes require capitalization of R&E. Planning around it minimizes tax pain.' }, ], kpis: [ { t: 'Gross margin by product line', d: 'Margin after true standard + variance — by product, by customer. Tells you where to invest and where to exit.' }, { t: 'OEE (overall equipment effectiveness)', d: 'Availability × performance × quality. Industry gold standard. We benchmark.' }, { t: 'Inventory turns', d: 'COGS / avg inventory. Target 6x+. Below 4x = cash trapped in inventory.' }, { t: 'Scrap & rework %', d: 'Scrap + rework / production value. Below 2% = excellent; above 5% = process problem.' }, ], stack: ['NetSuite', 'SAP Business One', 'Fishbowl', 'Katana', 'Cetec', 'Global Shop', 'QuickBooks Enterprise', 'Xero'], testimonial: { who: 'Precision machining job shop · $8.4M · Northeast', quote: "Fortis found $180k of R&D credit on our tooling and process work, put us on LIFO, and gave us variance reporting I didn\'t know was possible at our size. I fly the plant on numbers now, not gut.", author: 'Plant Owner', results: [{ v: '$180k', l: 'R&D credit yr 1' }, { v: '$95k', l: 'LIFO deferral' }, { v: '-2.4pts', l: 'Scrap % reduction' }], }, }, }; window.CLIENTS_DATA = CLIENTS_DATA; /* Small wrapper that picks the key and renders ClientPage */ function makeClientPage(key) { return function(props) { const data = CLIENTS_DATA[key]; return ; }; } Object.keys(CLIENTS_DATA).forEach(k => { const name = k.replace(/-/g, '_'); window['ClientPage_' + name] = makeClientPage(k); });