A chart of accounts written for Oregon license types
We build the account structure around what you actually hold: Producer, Processor, Wholesaler, Retailer, Laboratory, or some combination. Direct production costs sit where Section 280E allows them to sit. Marketing, retail wages and delivery costs sit where they belong, disallowed federally but available as an Oregon subtraction.
State marijuana retail tax and any local option tax get their own liability accounts from day one, so the amount remitted to the Oregon Department of Revenue reconciles to a general ledger balance rather than to a spreadsheet somebody rebuilt at quarter end.
The monthly close package
Each month we reconcile bank accounts, merchant and cashless-ATM activity, point-of-sale exports, vendor payables and intercompany balances, then deliver a closing package: profit and loss, balance sheet, cash summary and a margin view broken out by license and by location.
For multi-store retailers around Portland or the Willamette Valley, that per-location view is usually the first time ownership sees which shop is subsidizing which.
Cash handling treated as a control, not an afterthought
Oregon cannabis remains a heavily cash business, and cash is where small process gaps become large unexplained differences. We build dual counts, deposit logs, till reconciliations and safe counts into the monthly routine, so a variance is identified in the week it happens rather than discovered during a year-end review.
Cleanup and catch-up work
A meaningful share of the operators who call us are behind — sometimes a quarter, sometimes three years. We rebuild the ledger, restate inventory and cost of goods sold on a defensible method, correct the retail tax liability, and hand back books you can actually file and finance from.
