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Author name: James R. Leichter

James R. Leichter, renowned HVAC business consultant, author, and public speaker, is dedicated to empowering HVAC businesses with innovative strategies and insights. Leichter, affectionately known as 'Mr. HVAC,' brings over 27 years of industry expertise and a passion for practical solutions, assisting HVAC businesses to streamline operations and maximize profits. Discover transformative guidance at

The Importance of Bank Reconciliations

The bank reconciliation process provides assurance that a company’s accounting records and balance sheet reflect the proper amount of cash. Bank recs are also a vital step in reducing your risks against theft, fraud, and embezzlement. Terms associated with the “bank rec” include: 1. Outstanding checks. Checks that were written (and have been recorded on […]

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Using Ratios to Manage Your Business Profitably

There are many Key Performance Indicators (KPIs) and Key Financial Ratios (KPIs) available to managers. The key to profitability in the contracting industry is controlling labor. One of the most important labor rations, if not the most important, is the Labor Efficiency Ratio. Labor Efficiency Ratio This productivity measurement compares the labor hours paid versus

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Aptora will be closed for Memorial Day on Monday, May 27, 2024.
After hours support will still be available for hosted clients with connectivity issues.

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