"Count owner pay before comparing card fees with profit"
"Source","https://bluefinchadvisors.com/blog/owner-pay-changes-processing-fee-profit-comparison"
"Basis","This planning scenario uses the values entered. It is not an industry benchmark or a quote."

"Inputs","Value","Unit"
"Reported monthly profit","9000","currency"
"Current processing expense already included","2100","currency"
"Unpaid owner hours being replaced","120","hours"
"Estimated fully loaded replacement cost per hour","30","currency"
"Supported monthly payment-cost change","1800","currency"

"Results","Value","Unit"
"Replacement-labor planning cost","3600","currency"
"Profit remainder after hypothetical labor","5400","currency"
"Fee compared with planning remainder","38.88888888888889","percent"
"Replacement labor covered by cost change","50","percent"

"Calculation detail","Value","Unit"
"Fee compared with reported profit","23.333333333333332","percent"
"Labor estimate still to fund","1800","currency"
"Planning remainder after cost change","7200","currency"

"Assumptions"
"Starting figures are fictional planning examples, not a quote, verified outcome or small-business margin benchmark."
"Reported profit already includes the existing processing expense. The scenario adds the supported expense difference once; it does not subtract the existing fee again."
"Replacement labor is a separate management scenario, not a correction to accounting or tax records."
"Hours and loaded cost do not establish hiring feasibility, available candidates or the value of future owner sales."

"Result notes"
"Negative differences remain visible. A negative profit denominator gives a signed mathematical ratio, not a share of positive profit. Zero denominators are unavailable."

"Sources"
"IRS: business recordkeeping","https://www.irs.gov/businesses/small-businesses-self-employed/recordkeeping"
"BlueFinch: Savings Audit methodology","https://bluefinchadvisors.com/tools/small-business-savings-audit"