CAT3BOOKS
Restoration Bookkeeping · Industry Exclusive

YOUR BOOKS
ARE A
CATEGORY
3 LOSS.

And you’re running your business like nothing’s wrong.

A Category 3 water loss is total contamination — the worst of the worst. When your books are in that condition, every decision you make is based on bad data. You think you’re profitable. You think that job went well. You think cash will be fine next month. You’re guessing. And in restoration, guessing eventually closes the doors.

Financial Diagnostic ScanScanning Now
Do you know your margin on last month's jobs?NO
Are all approved supplements booked as income?NO
Is TPA referral revenue tracked separately?NO
Are equipment days reconciled to billing?NO
Can you forecast cash 8 weeks out?SOMETIMES
Are field expenses tied directly to jobs?PARTIALLY
Is your CPA happy with your monthly books?PROBABLY NOT
Damage Classification

This is a Category 3 financial situation. Not because you’re doing anything wrong — but because nobody built your books for a restoration company. We fix that.

Schedule Your Free Assessment →
The Problem Nobody Talks About

Restoration companies don’t close because of a lack of work.

They close because of cashflow. Because they had a great revenue year and still couldn’t make payroll in March. Because they took on more jobs than ever and somehow had less money. Because they were growing fast — and growing broke.

The work is there. The insurance claims keep coming. The crews stay busy. But the money — the actual money — doesn’t behave the way it should. Because the financial picture in your books doesn’t match the financial reality of your business.

Restoration bookkeeping isn’t regular bookkeeping with a few extra steps. It’s a completely different discipline. Insurance-driven revenue, 60–90 day AR cycles, TPA billing programs, supplement negotiations, equipment-as-revenue — none of this maps to a standard QuickBooks setup. And when it’s set up wrong, every decision you make about hiring, equipment, capacity, and growth is built on a foundation of sand.

“Running your business without accurate job costing is like driving at night with no headlights. You might stay on the road for a while. But eventually you won’t see what’s coming.”

PAIN // 01

You don't know which jobs made money

You finished a $220K water and rebuild job last month. Did you make money on it? You genuinely don’t know. Your books show revenue. They don’t show margin. Without job costing, every estimate you write for the next job is a guess.

PAIN // 02

Supplements evaporate between Xactimate and QuickBooks

The adjuster approved an extra $18K. Your crew did the work. But somewhere between the estimate platform and your books, the revenue disappeared. It happens on nearly every job. It adds up to tens of thousands a year.

PAIN // 03

TPA programs are eating your margin invisibly

Contractor Connection sends you leads. They also keep 10–18% of every job. If that’s not coded as a separate cost line, your P&L thinks you have better margins than you do. You’re making pricing decisions on the wrong numbers.

PAIN // 04

Your equipment is a daily revenue line nobody's tracking

Every air mover, every dehumidifier — billed daily per the Xactimate price list. Most restoration companies bill it once and walk away. Equipment revenue is the most consistently under-billed line in the industry.

PAIN // 05

Your CPA tells you the year was fine. You're not sure they're right.

Tax returns get filed. Numbers look okay. But you can’t explain why it felt tight all year when revenue was up. Bad monthly books make it impossible to connect the dots. You find out what happened a year after it did.

The Real Risk

GREAT
REVENUE.
NO
CASH.

This is the most common story in restoration. A $3M year. A $4M year. And somehow, you’re borrowing from your line of credit in February.

Restoration has the most deceptive cashflow structure of any trade. You bill a job in October. The carrier approves it — minus the deductible, minus the depreciation holdback, minus the TPA fee — in December. You collect the ACV portion in January. The RCV holdback comes in March. Meanwhile, you paid your crew in October, your subs in November, and your equipment vendor in December.

You were profitable the whole time. But you were also broke for four months.

Six-month money mechanics · one job
OCT
Job billed. Crew paid. Subs paid.
You push out $42KCASH OUT
NOV
Equipment vendor paid. Supplements submitted for review.
Still nothing coming inCASH OUT
DEC
Carrier approves. TPA fee taken. Depreciation holdback set aside.
Approved — not paidPENDING
JAN
ACV portion finally collected.
First dollar arrives — 3 months laterCASH IN
FEB
Line of credit drawn to make payroll.
Profitable on paper · broke in practiceCASH OUT
MAR
RCV holdback finally released. Net positive — at last.
Job closes 5 months after you invoiced itCASH IN

The only way to manage this without getting caught is with a real 13-week cash forecast — built on accurate AR aging, broken down by carrier, by TPA program, by job stage. That’s not something a generalist bookkeeper builds. It’s what we build for every single client.

Exhibit A · Last Quarter · Anonymized Client

The jobs that made you money.
And the ones that bled you.

This is what a real monthly job-level P&L looks like once we’ve done a Cat3 cleanup. Scroll through. Notice how few rows it takes to find a six-figure problem.

#
JobRevenue / Margin
01
Smith Residence
Water · Cat 2 · 14-day mitigation · Geico
$38,400+34%
02
Riverside Hotel
Fire & smoke · 8-week reconstruction · State Farm
$214,000+28%
03
Garcia Rebuild
Reconstruction · 12 weeks · Allstate · 3 missed supplements
$91,500−4%

This job looked profitable. It wasn’t. Three approved supplements never made it into the books — that’s a $13,200 leak on a single rebuild.

04
Anderson Loss
Mold + contents · Cat 3 bathroom · Travelers
$22,800+41%
05
TPA Program · Code Blue × 6
Six small water jobs routed by program · 17% takedown
$58,200−11%

The whole Code Blue program is unprofitable. Six jobs, $58K of revenue, losing $6,402. You’d never see this without job-level P&L. The owner kept taking these jobs because “they pay fast.”

06
Crestwood Apts.
Storm · large-loss · 22-day mitigation · Liberty Mutual
$184,600+19%
Quarter Total
Blended margin · all jobs · before remediation
$609,500+18.2%
FOUND // 01

$13,200 missed supplements

Approved by carrier. Never booked. Single rebuild job. Found inside week 2 of cleanup.

FOUND // 02

$6,402 TPA program loss

Code Blue program is below margin. Drop it, renegotiate it, or absorb it knowingly.

FOUND // 03

8 points of margin recovered

Average uplift Cat3 Books clients see in the first 90 days after cleanup.

Two of six jobs were losing money. You can’t see that without job costing. We make it impossible not to see.

Core Service

Job costing isn’t a feature.
It’s the whole point.

Without job-level P&L, your financials tell you what you made in total. They don’t tell you why, where, or on which jobs. That distinction is the difference between a restoration business that scales intentionally and one that grows itself into insolvency.

Without Job Costing
  • Revenue is a total number with no job-level breakdown
  • You don't know if mitigation or reconstruction is more profitable
  • TPA programs all look the same — you can't tell which ones to drop
  • Labor costs exist, but not by job — just a total payroll line
  • Material purchases are expenses, not job-level costs
  • Subcontractor costs aren't tied to the jobs they came from
  • Estimating the next job is based on gut, not data
With Cat3 Books Job Costing
  • Every job has a real P&L — labor, materials, subs, equipment, overhead
  • Margin by job type, job size, carrier, and TPA program
  • Instantly see which programs are worth staying on
  • Labor costs allocated to jobs in real time via expense management
  • Every Home Depot run tagged to a project before the receipt disappears
  • Subcontractor invoices coded to jobs the moment they come in
  • Next estimate is built on what the last job actually cost
UNLOCK // 01

Better Estimates

Price future jobs based on what identical past jobs actually cost — not what you hoped they would cost.

UNLOCK // 02

Margin Clarity

Know your gross margin by job type, crew, carrier, and TPA program. See exactly where the money is going.

UNLOCK // 03

Smarter Growth

Hire the right crew, drop the wrong programs, focus on the job types that actually make you money.

What’s Included

Everything your books need.
Nothing they don’t.

Cat3 Books handles the complete bookkeeping stack for restoration companies — built around the way your money actually moves. We speak your language because we only work in your industry. No restaurants. No retail. No e-commerce. Restoration only.

SVC // 01

Job Costing ★ CORE

Every project gets a complete P&L — labor, materials, equipment, subcontractors, TPA fees, and overhead. Every month, without exception.

Core Differentiator
SVC // 02

Supplement Tracking ★ CORE

Every supplement tracked from submission through carrier approval to final payment. Monthly recovery report showing what was collected and what's still outstanding.

Industry Exclusive
SVC // 03

Estimate-to-Books Mapping

We bridge the gap between your estimating platform and your accounting software. Xactimate, Albi, Dash, JobNimbus — all mapped correctly into your books.

SVC // 04

TPA Channel AR

Contractor Connection, Alacrity, Sedgwick, Code Blue — each tracked on its own aging schedule. Know exactly who owes what, by program, and for how long.

SVC // 05

Sub & 1099 Management

W-9 collection, COI tracking, sub costs coded to jobs, and 1099 filing handled. Full audit trail from dispatch to payment, year-round — not just in January.

SVC // 06

Equipment Revenue & Asset Tracking

Drying equipment is a daily billable line item. We reconcile equipment-day logs against invoices so no billable day disappears. Depreciation schedules maintained separately.

SVC // 07

Monthly Close & Reporting

Clean close by the 15th, every month. P&L, balance sheet, job profitability summary, supplement recovery report. CPA-ready. Always.

SVC // 08

Historical Cleanup

If your books are a Category 3 situation — and most are when we start — we remediate first. Full chart-of-accounts rebuild, transaction reclassification, missed supplement recovery.

SVC // 09

QBO + ERP Setup & Migration

QuickBooks Online and Desktop, Sage 100, Acumatica, Foundation. We set up, migrate, and maintain your accounting platform — properly configured for restoration job costing from day one.

Add-On Service

Expense Management with Job-Coded Cards

Stop losing receipts. Stop reconstructing expenses at month-end. Stop asking your crew what that Home Depot run was for.

We implement a complete expense management system — physical or virtual cards for your team, with every purchase automatically categorized and every receipt captured in the field via phone. Each transaction routes directly to the correct job cost code in real time.

Your project manager swipes the card on site. The receipt hits the system in 30 seconds. By the time the monthly close comes, the job-level cost data is already there — no manual entry, no missing receipts, no end-of-month scramble.

01
Issue company cards — physical or virtual — to field crews, PMs, and estimators
02
Card is swiped at Home Depot, equipment supplier, or any vendor
03
Receipt captured on phone in 30 seconds with job number tagged
04
Routes to the correct job cost code automatically — no data entry required
05
Job P&L reflects actual costs daily — margin visibility all month long
Not Included in Core Bookkeeping

Cash flow planning, AP cash-flow recommendations, AR and cash-position reporting, quarterly reporting, CEO dashboard, and payroll are not part of the standard bookkeeping package. These require strategic financial oversight that goes beyond bookkeeping. All of them are included in our Fractional CFO Package. Payroll processing can be added to either package for $400 per pay cycle.

Flat Monthly Pricing

Flat monthly pricing.
No matter the volume.

Three packages, three prices. You’re never billed on your revenue, your job count, or our hours — every package is fully done-for-you for one flat monthly fee. Forty jobs a year or four hundred, the price is the price. No annual contract, cancel anytime.

Tier 01

Bookkeeping

Clean, current, restoration-ready books — done for you, every month.

$1,000 / mo
Flat rate · No annual contract
  • Full monthly bookkeeping & bank reconciliation
  • Restoration-specific chart of accounts
  • Supplement recovery tracking & monthly report
  • TPA channel AR aging by program
  • Subcontractor W-9, COI & 1099 management
  • Equipment revenue & asset tracking
  • Monthly close by the 15th, every month
  • CPA-ready financials, year-round
  • Monthly review call
Start with Bookkeeping
Most Popular
Tier 02

+ Job Costing

Everything in Bookkeeping, plus the true margin on every single job.

$2,000 / mo
Flat rate · No annual contract
  • Everything in Bookkeeping, plus —
  • Job costing on every project — labor, materials, equipment, subs, overhead
  • Job-level P&L, every job, every month
  • Estimate-to-books mapping (Xactimate, Albi, Dash, JobNimbus)
  • Margin by job type, carrier & TPA program
  • True job margin before you send the invoice
  • Field receipts tagged to the right job, every week
Add Job Costing
Tier 03

+ Fractional CFO

Everything in Job Costing, plus a fractional CFO in your corner.

$5,000 / mo
Flat rate · No annual contract
  • Everything in Job Costing, plus —
  • Automated AP intake — systems to drop bills into QuickBooks the easy way (no bill pay)
  • Biweekly AP recommendations to maximize cash flow efficiency
  • AR aging & cash-position reporting (reporting, not collections servicing)
  • 13-week rolling cash flow forecast
  • CEO dashboard — KPIs, job mix, TPA performance
  • Budget vs. actual & quarterly reporting package
  • Banking, lending & bonding support
  • Monthly CFO advisory call (60 min)
  • Tax strategy coordination with your CPA
Get the Full Suite
Optional Add-On · Any Package
Payroll Processing
+$400 / pay cycle
Add Payroll
From the Field
“Three years of QuickBooks that looked like a Category 3 bathroom. They came in, assessed it, and had us cleaned up in six weeks. We found $94,000 in uncollected supplements — money my previous bookkeeper didn’t even know existed. The books we have now are unrecognizable compared to what we had before.”
— Mike R. · Owner · $3.2M Restoration Company · Dallas, TX
$94K
Avg supplements recovered · first 90 days
8pt
Avg gross margin improvement post-cleanup
14d
Average full onboarding time
0
Annual contracts · Cancel anytime
Other Owners. Other Books. Same Story.

Three more restoration owners
who’ve been on the wrong side
of bad books.

Anonymized only on request. Real companies, real numbers, real engagements between 6 and 28 months.

SK
Sarah K.
Ops Manager · Phoenix, AZ
“Our supplements were a black hole. Submit, hope, never see them again. Three months in we had a monthly recovery report I actually trusted — $47K we’d already written off in our heads showed up in the bank.”
Company
$2.1M
Engaged
14 mo
Recovered
$47K
DT
Dan T.
Owner · Tampa, FL
“I thought our books were fine. Their team walked me through job-by-job margins from last quarter and two of my biggest ‘wins’ had been break-even at best. Changed who I bid for the next month.”
Company
$1.4M
Engaged
8 mo
Margin lift
+6pt
RP
Renee P.
Dir. of Finance · Atlanta, GA
“We hired Cat3 to get clean before our line-of-credit renewal. Our bank’s commercial RM actually called to ask who’d prepared the statements. That had never happened.”
Company
$5.8M
Engaged
22 mo
LOC raised
2.4×
Trusted across the restoration ecosystem
QuickBooks ProAdvisorRIA MemberXactimate FluentSage 100 / Acumatica / FoundationServpro · PuroClean · Paul Davis franchise experience
A 90-Day Engagement · With Permission

What an actual
Cat3 cleanup looks like.

$1.8M water & mitigation contractor, Southeast region. Three years of QuickBooks built by a generalist bookkeeper. No job costing. Supplements tracked in a spreadsheet nobody updated.

Day 0 · Before
Monthly close
Day 48
Job-level P&L
None
Supplements tracked
"In a tab"
TPA program P&L
Unknown
13-wk cash forecast
No
Blended margin
~14%
Diagnosis

Owner couldn’t answer the question “did we make money last month?” without two days of digging. Margin sliding for three quarters running. CPA asked twice for the same backup.

Day 90 · After
Monthly close
Day 14
Job-level P&L
Every job
Supplements tracked
11 open
TPA program P&L
4 lines
13-wk cash forecast
Live
Blended margin
22.8%
Result

$38K in previously-written-off supplements recovered. Two TPA programs renegotiated. Owner now bids from real cost data, not memory. Bank renewed the line of credit at a tighter rate.

+8.8pt
Blended margin lift in 90 days
$38K
Recovered supplements
34d
Close cycle reduction
2
TPA programs renegotiated

“For the first time, I can answer the question ‘did we make money this month’ without making something up.”

— Owner · $1.8M Restoration Co. · Southeast US · Name on request
Burke Latkerson, founder of Cat3 Books and fractional CFO
Burke Latkerson
Founder · Fractional CFO · DBA (in progress)
Who’s In Your Corner

The fractional CFO
who works in restoration.
Only restoration.

I’m Burke — a fractional CFO. I’ve built and sold businesses, job-costed 100+ construction projects, and sat in the CFO seat of a restoration company running 400+ jobs a year. I’ve stood where you’re standing.

I could take CFO work in any industry. I don’t. Restoration is the only place I work — because ACV vs. RCV, supplements, TPA timing, and equipment billing add up to their own discipline, and you deserve a CFO who thinks about nothing else. My job is to hand you the numbers so the calls stay yours. You don’t have to become a numbers person — you just need one on your side of the table.

Across industriesFounder & operator · 2 exits

Built and sold businesses in several industries. I know the books behind most kinds of enterprise.

ConstructionOwner · 100+ projects

Ran aggressive job costing on over 100 projects — where project margin really lives once the field gets involved.

RestorationFinancial Controller / CFO · 400+ jobs/yr

Walked in with no costs tied to jobs and no view of profit. Built the job-costing system that showed true margin before invoices went out — and cut the tax bill while net profit climbed.

TodayFractional CFO · Cat3 Books

Tight team, heavy lifting done myself, DBA in Financial Management underway — for restoration operators who need a numbers person in their corner.

2
Businesses built & exited
400+
Restoration jobs/yr, as CFO
100+
Construction jobs job-costed
DBA
Financial Management · in progress
Who We Are

Restoration only.
Always.

Cat3 Books serves restoration companies exclusively. Water, fire, mold, storm — that’s our entire world. We didn’t add a restoration page to a generalist firm’s website. We built this from the ground up for one industry, because restoration bookkeeping is different enough to deserve a firm that thinks about nothing else.

Every bookkeeper on our team is trained on how restoration money moves. The difference between ACV and RCV. Why TPA programs require separate revenue tracking. What a supplement is and why it needs its own line. How equipment billing works. Why cash flow in restoration is so deceptive.

When your books need to support a bank line, a bonding application, a new line of credit, or a serious conversation with your CPA — they’re built to hold up under scrutiny.

QuickBooks ProAdvisor Certified
Fluent in Xactimate, Albi, Dash, JobNimbus, and Encircle workflows
Sage 100, Acumatica, and Foundation ERP experience
RIA member — embedded in the restoration industry community
CPA-coordinated monthly deliverables — your accountant will notice the difference
Restoration Specializations
Water DamageFire & SmokeMold RemediationStorm & Large LossContents RestorationEmergency ServicesReconstructionBiohazard / TraumaAsbestos Abatement
TPA Programs We Track
Contractor ConnectionAlacrityCode BlueSedgwickCrawfordWorleyBroadspireGallagher Bassett
Franchise Systems Served
ServproPuroCleanPaul DavisRestoration 1Rainbow InternationalDKI Network
Free · No Obligation · 30 Minutes

STOP
DRIVING
BLIND.

We look at your actual books. Tell you exactly what category they’re in. Quantify what it’s costing you. And give you a clear remediation plan — whether you hire us or not.

No annual contracts · Cancel anytime · Response within 24 hours