COGS & inventory
Choose a consistent inventory method; track waste and comps to protect margins.
Labor & tips
Maintain tip reporting systems; review service‑charge treatment and payroll tax handling.
Equipment & smallwares
Capitalize significant equipment; expense smallwares when policy allows.
Potential credits
Explore hiring credits and energy‑efficiency incentives for equipment upgrades.
Controls & records
Daily sales summaries, void/comp logs, and POS reports support tax filings.