Industries
Cannabis Accounting by California License Type
A dispensary, a cultivator and a testing laboratory share a regulator and almost nothing else financially. Cost structure, inventory rules and tax exposure differ by license, and so does the accounting we build.
Industries we serve
Dispensaries
Storefront retail with high transaction volume, cash exposure and the narrowest COGS profile under 280E.
Cultivators
Producers with long cycles, heavy indirect costs and the best available inventory capitalization position.
Manufacturers
Extraction and infusion operations where conversion costing and yield allocation determine unit cost.
Processors
Throughput operations where tolling arrangements and inventory ownership drive the accounting model.
Distributors
Logistics operations with thin margins, heavy receivables risk and complex manifest reconciliation.
Delivery Services
Non-storefront retail where driver labor and order economics decide whether volume is profitable.
Testing Laboratories
Capital-intensive service businesses with a materially different tax profile from plant-touching licensees.
Cannabis Brands
Asset-light operators whose costs sit almost entirely in categories 280E disallows.
Ancillary Businesses
Non-plant-touching companies that serve the industry and are generally outside 280E.
Multi-State Operators
Consolidated groups needing uniform close, intercompany discipline and multi-state tax coordination.
Consultation
Speak with a California cannabis CPA
Bring your license types, current books and open deadlines. We will tell you what needs to happen first and in what order.