Give each type of work its own record
A retail repair, a manufacturer warranty job and preparation of a machine for sale have different billing paths. Job records should identify who owes the money and which labour or parts charges are recoverable. A rejected warranty claim needs follow-up rather than remaining indefinitely in a general receivable account.
Equipment purchases and trade-ins require complete agreements and financing details. Stock records distinguish machines held for sale from equipment used by the business. Parts transferred to workshop jobs are recorded so both the stock balance and job cost remain meaningful.
Preserve the evidence for agricultural exemptions
Some Saskatchewan farm-item exemptions require the purchaser to certify qualifying farm use; others follow the specified item category. We retain the relevant certificate or alternative evidence with the sale and flag mixed-use or unclear purchases. A familiar customer name alone does not explain why an item was sold without PST.
Illustrative Regina equipment example
A Regina workshop spends $2,100 on labour and $1,650 on parts for a warranty job. The manufacturer approves $3,200, leaving $550 unrecovered before overhead. Showing the approval beside the actual costs helps the owner review warranty economics and challenge missing allowances. The customer’s retail account should not show that same $3,200 as a second amount collectible.
Questions about this work
Can warranty claims be tracked separately from retail sales?
Yes. We establish the responsible payer, claim reference, approval status and accounting treatment so the two streams reconcile.
Will every agricultural part qualify for exemption?
No. Product and use conditions matter, along with any required documentation. The relevant transaction needs to be assessed.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing information, agree on the scope and organize the next bookkeeping step.
Request a bookkeeping review