Front end, fixed ops, floor plan — reconciled.

Departments that cross-subsidize. Service quietly carries the front end, or the other way around, because everything lands in one P&L. Departmental statements end the argument in an afternoon.

Flat-rate payroll done by feel. Flat-rate technicians still earn overtime, and the calculation is not intuitive. It is one of the most common wage-and-hour exposures we find in this industry.

Parts vs. labor sales tax. Most states tax parts and exempt labor — but only when the invoice separates them. Combined invoices invite an assessment on the whole ticket.

Warranty and floor-plan receivables aging quietly. Money you have already earned, sitting unclaimed because nobody owns the reconciliation.

Effective labor rate versus posted rate. The gap between what you charge and what you actually realize per billed hour — after discounts, warranty rates, and comebacks — is where service department profit quietly disappears.

Technician efficiency and proficiency. Hours billed against hours available tells you capacity; hours billed against hours worked on the job tells you performance. They are different numbers, and confusing them leads to hiring when the real issue is workflow.

Parts-to-labor ratio and gross per RO. Healthy fixed operations hold a consistent relationship between parts and labor gross. Movement in that ratio usually means pricing drift or a mix change nobody decided on.

For dealers, inventory turn and floor-plan cost. Aged units carry interest, depreciation, and opportunity cost simultaneously. Days-supply by model, reviewed weekly, is worth more than any month-end report.