{
  "name": "Carpenter JobEx-First Cash Flow Method",
  "audience": ["Bookkeepers for contractors", "Owners of small contractor firms"],
  "summary": "Bookkeeping that routes costs correctly to JobEx, preserves cash cadence, and aligns monthly close with WIP/POC visibility.",
  "steps": [
    "Chart of accounts tuned for JobEx vs OpEx separation.",
    "Monthly close checklist with retainage and deposits handling.",
    "POC/WIP mini-schedule review tied to billings.",
    "Profit First allocations executed post-close.",
    "Variance review and seasonality buffer adjustments."
  ],
  "updated": "2025-10-03",
  "version": "1.0.0"
}