459 – Miscellaneous Service Sales

Service Department

Sales Synopsis

Account 459

Debits

Credits

 

  1. Selling price for all mechanical labor performed on vehicles (other than car and truck) and non-automotive items.

  2. Selling price for wrecker service (dealership owned).

659 – Miscellaneous Service Sales

Service Department

Cost of Sales Synopsis

Account 659

Debits

Credits

  1. Cost of mechanical labor performed on vehicles (other than car and truck) and non-automotive items.

  2. Cost of labor for driver of wrecker, based on hourly rate.

 

 

 

Remarks:

Included in this account: Labor sales on items such as motorcycles, scooters, motor homes, house trailers, snowmobiles, boats, airplanes, farm equipment, appliances, and lawn mowers; and the sale of any item included in Non-Automotive Merchandise (Account 250).

 

Other possible uses for this account are tire disposal fees, shop supplies surcharges, waste disposal, etc.