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Matt, I can see why you would want to but to budget your profit off equipment is somewhat variable, no? Its the same way with markup off of materials; yes some do it but those who do, that I know of, do not plan for the profit in their company budget - its simply gravy when it comes along. If you want to turn a profit of 150k for 08, and you budget 20k from equipment markups, what happens when your projects are "equipment light" and your markup only comes to 10k - you only make 140k for the year.
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Sales are vanity, Profit is sanity, and Cash is King.
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