Finally car washes are adjacent to shops which sell and install mufflers, perform oil changes and provide other miscellaneous auto-mechanical services. As a result of interviews held during the project examinations, it was determined that many of the owner operators knew their business, products and machinery very well. Some performed their own repairs as they had a mechanical or plumbing background which proved very helpful. Others, however, used their experience as a guide to perform routine duties such as mixing their soaps and chemicals without using any particular measurements or being able to provide any specifics as to soap or chemical dilution rates. They tended to adjust the soap or chemical strength depending upon factors such as weather, time of year, water hardness, etc.
Absentee ownership is common, particularly in the self-serve locations.
There may be an employee on the premises, often during the busier hours to accommodate customers. Equipment Owners have a variety of expertise, the hands-on owners tend to perform as much of the maintenance and repairs as possible. Also, equipment and parts can be self-made. Other facilities are completely purchased from and installed by a manufacturer with no involvement on behalf of the taxpayer. 7542 - Automotive services except repair Method of Accounting Most taxpayers are either on the cash or accrual method of accounting.