MASONRY, WHO TO HIRE

BEST ACCOUNTANT FOR MASONRY CONTRACTORS?

QUICK ANSWER

The best accountant for a masonry contractor is one who tracks waste against the estimate, treats scaffold as its own cost, and measures labor in units per crew hour. Keep a CPA for tax and compliance. Add a construction CFO when the question turns to margin and cash. SPM is that CFO for masonry subs doing $1M to $12M. It is not a CPA firm: nobody at SPM is a CPA, and SPM does no tax preparation, audit or review work.

A CPA answers what happened and files it. Masonry margin is decided by three numbers that a standard set of books never isolates: how much material was wasted, what the scaffold cost, and how many units a crew laid per hour. Each one is set in the bid and settled on the wall, and the difference is the profit. Masonry contractor job costing has to record all three, or the year ends with a good return and no explanation for a thin margin.

BY JOSH LUEBKERPublished 2026-09-28Updated 2026-09-28
THE DEFINITION

WHAT IT MEANS.

The right accountant for a masonry contractor is one who tracks waste, scaffold and lay rate as job costs of their own, and who knows where an accountant's work stops and a construction CFO's forward work starts.

Masonry looks like a labor trade, and the labor is where the bid is written. The margin is lost in the details around it. Brick and block waste from cuts, breakage and layout complexity is a real line. Above ten feet, access becomes a second job. A crew's daily lay rate swings by a factor of five between ornate work and a plain wall.

A general accountant books material as material and scaffold as equipment or rent. The owner needs them against the bid, wall by wall. The sections below split the work into what a general accountant misses, what to ask for, and what SPM covers.

WHERE GENERAL ACCOUNTING MISSES

WHAT A GENERALIST LEAVES OUT.

01

Waste is a cost line, and it gets estimated like a rounding error

Brick and block waste from cuts, breakage and layout complexity runs 8 to 10 percent on standard work and up to 15 percent on complex layouts or repairs. Estimate 5 percent and build at 12 and the overrun comes straight out of margin. A general ledger books all material as one expense, so the variance never appears as its own number.

02

Scaffold is a second job inside every job

Above 10 feet, access becomes its own project, and scaffold premiums run 50 to 100 percent of labor cost for the stages of work at height. Owned scaffold gets buried in overhead and rented scaffold gets buried in materials. Nobody can say whether the wall at height made money, or whether owning the scaffold beats renting it.

03

Bids use the best-day lay rate

A crew's daily lay rate ranges from 200 bricks on ornate work to 1,000 on simple walls, with experienced masons at 400 to 600 on standard work. A bid priced on the best-day rate and built at the average loses money on every wall. Without labor tracked in units per crew hour, the miss looks like bad luck when it was a bid assumption.

WHAT TO ASK FOR

WHAT THE RIGHT PERSON DOES.

Waste tracked against the estimate, job by job

Material delivered is compared to material installed on every job, by material and by layout type. The variance becomes a number you can see, and the next bid uses your own waste history and drops the rule of thumb.

Scaffold charged to the job as its own cost

Scaffold gets a rate, owned or rented, and each job is charged for the stages that needed it. That shows what work at height really costs and gives you the data to decide whether to buy, rent or price the access separately.

Labor measured in units per crew hour

Bricks or block laid per crew hour, by job type, are compared to the bid every week. A crew running below the bid rate is visible in the first week of a wall, long before the job ends.

WHAT YOU GET

THE OUTPUTS, NAMED.

Cost codes built from your estimate, with waste, scaffold and labor tracked as separate lines
Weekly cost to complete, presented by whoever runs the job
Labor productivity in units per crew hour, compared to the bid by job type
A 13 week rolling cash forecast built around pay application dates
A monthly meeting that ends in written decisions with an owner and a date
$10.7M+
Client AR Recovered Since 2023
48
Active Trade Specializations
60 DAYS
Average Onboarding Time
PRICING

FLAT MONTHLY FEE. NO SURPRISES.

Three tiers, priced by your trailing twelve month revenue. Which one you're in depends on how much of the work you want off your desk. No hourly billing. No payroll. No add-ons.

Last 12 months revenueMonthly fee
Up to $1M$1,900 to $2,900
$1M to $3.5M$2,600 to $3,900
$3.5M to $6.5M$3,800 to $5,700
$6.5M to $9.5M$5,100 to $7,100
$9.5M to $12.5M$6,100 to $8,500
$12.5M to $15.5M$7,400 to $11,000
$15.5M to $18.5M$9,400 to $13,500
$18.5M+Quoted individually

Range reflects the three tiers below. Which one you're in depends on how much of the work you want off your desk. No payroll. No hidden line items.

Core

You stop guessing.

You get the CFO work. Job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a meeting every month that ends in decisions and never in a report.

Your bookkeeper still does the books.

Executive

You stop touching the books.

Everything in Core, and we run the bookkeeping and the controllership as well. Your office stops answering coding questions and stops chasing a reconciliation on the last day of the month.

We do the books. No payroll.

Strategic

Every job shows its margin while it's still running.

Everything in Executive, plus the job costing and WIP platform set up, loaded with your cost codes, and managed for you every month. You never have to learn it.

We do the books, the job costing, and the software. No payroll.

COMMON QUESTIONS

FREQUENTLY ASKED.

Most masonry contractors need both, for different jobs. The CPA files taxes and handles compliance. The construction CFO works forward from job cost: waste, scaffold, labor productivity, WIP and bid decisions. SPM is the second one for masonry subs doing $1M to $12M. It is not a CPA firm, nobody at SPM is a CPA, and SPM does no tax preparation, audit or review work, so keep your CPA for those.
Waste by material and layout, scaffold by job stage, and labor in units per crew hour. Those three are where a wall's margin is decided, and none of them appears as its own line in a standard chart of accounts. Tracking them separately is what turns a thin year into an explanation you can act on.
It depends on the layout. Standard work runs 8 to 10 percent and complex layouts or repairs up to 15 percent. The most useful number is your own: compare material delivered to material installed on every job, and the next bid uses your history and drops the rule of thumb.
SPM prices by trailing twelve month revenue, and the full rate card is published on the pricing page with no call required. There is no hourly billing and there are no add-on fees. ControlQore, the job costing platform, is included and never billed as a line item.
SPM does not do payroll, tax preparation, audit or review work, and it is not a bookkeeping-only service. Clients keep their CPA for tax and compliance. What SPM adds is the structure under the books and the forward work: job costing built against your estimate, WIP, the cash forecast and a monthly decision meeting.
WHAT THIS TIES INTO
Josh Luebker, The Construction CFO
Josh Luebker
FRACTIONAL CFO · THE CONSTRUCTION CFO

Former commercial project manager and master electrician: 150+ projects worth $2.1B combined, from $50,000 to $300M. Now fractional CFO to commercial subcontractors.

WHAT DID YOUR LAST WALL REALLY COST?

Twenty minutes of questions about how waste, scaffold and labor are costed on your jobs. Josh isn't selling and he isn't proposing. If he can help, you'll set a longer second call.

You don't hire a CFO because it's safe, you do it because the real risk isn't having one.
Book a 20 minute call

20 minutes. Nothing gets sold on this call and nothing gets proposed. Josh asks questions to work out whether he can help at all.

OR GET THE WIP SCHEDULE TEMPLATE. NO CALL NEEDED.