Mobile View Proposal

Modified P&L — Mobile

Single frame at 375 × 760. The desktop view is a 3-column comparison table (Standard / By-Job / Modified); on mobile that collapses to a single P&L list with a Standard ↔ By-Job segmented toggle. The By-Job view highlights the Field PT&I row that's been reclassified from OpEx into COGS.

By-Job (Modified)
Utilities

Modified P&L

synced 2h ago

By-Job moves the field portion of payroll tax + insurance above the COGS line for a truer gross profit. Net income is unchanged.

Total Revenue $1,800,000
Cost of Goods Sold
Direct Labor $612,000
Materials $348,000
Subcontractors $142,000
Field PT&I Reclassed from OpEx $185,000
Other COGS $63,000
Total COGS $1,350,000
Gross Profit 25.0% $450,000
Operating Expenses
Office Salaries $148,000
OH Payroll Tax & Ins. $42,000
Auto & Truck $38,500
Rent $24,000
Utilities $8,200
General Overhead $36,800
Service Charges $14,500
Total OpEx $312,000
Net Income $138,000
Field PT&I (Payroll Tax & Insurance attributable to field jobs) is reclassified from OpEx into COGS so Gross Profit reflects true job-level cost. Switch to Standard above to see QB's as-reported view.

Single-column list replaces the desktop 3-column table. The segmented control swaps Standard ↔ By-Job in place; only the Modified math is shown when By-Job is on. The Field PT&I row gets a tan highlight + "RECLASSED FROM OPEX" badge so the CFO can see at a glance which line moved. Headline rows (Revenue, Gross Profit, Net Income) are larger and color-banded so the spine of the statement is scannable on a phone.