One ledger for producers, processors, wholesalers and retailers
Most Oregon ownership groups hold more than one OLCC license, and each license behaves differently in the accounting record. A producer capitalizes cultivation costs into harvest batches. A processor converts biomass into distillate, edibles or cartridges and has to carry conversion cost with the product. A retailer collects and remits marijuana retail tax it never earns. We set up your accounting so each of those realities has a home in the chart of accounts instead of being averaged into a single blended margin.
That structure pays off the first time you need entity-level financials for a lease negotiation in Bend, a lender review in Portland, or a partner buyout in Eugene. The numbers already exist at the license level; nobody has to reverse-engineer them from bank statements.
Accounting that respects the Metrc record
Oregon's Cannabis Tracking System is the state's version of the truth about what you grew, moved, sold and destroyed. When your books disagree with Metrc, you have two problems: a financial one and a regulatory one. We treat Metrc package data as a control input, tying transfers, harvests, conversions and waste events back to inventory and cost of goods sold each period.
The practical benefit is boring and valuable: shrink shows up as shrink, samples show up as samples, and a missing manifest surfaces during close rather than during an OLCC inspection.
Tax exposure calculated continuously, not in April
Because Section 280E limits an Oregon cannabis business to cost of goods sold, the federal tax bill tracks gross profit rather than what actually lands in the bank account. We keep a running estimate of federal liability, the Oregon subtraction for disallowed expenses, and Corporate Activity Tax exposure once commercial activity clears the threshold, so the number on the return is one you have been watching all year.
- Monthly financial statements at the license and consolidated level
- Metrc-to-ledger inventory reconciliation with documented variances
- Marijuana retail tax and local option tax tracked as a liability, never as revenue
- Running federal, Oregon income tax and CAT projections
- Year-end workpapers that a lender, buyer or examiner can follow
Working with operators from Portland to Medford
We work remotely with licensees statewide — dispensaries in Portland, Beaverton, Hillsboro, Gresham and Tigard, outdoor and greenhouse producers in Southern Oregon around Medford and Ashland, processors along the I-5 corridor in Salem, Albany, Corvallis, Springfield and Eugene, and high-desert operations in Bend. Same close calendar, same documentation standard, regardless of where the facility sits.
