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· Business Consulting
268 Posts
Charge your idle time to the job when you job cost equipment (often done when payroll is done) at your idle time cost rate. Charge customer for hours used but make sure your rate is high enough to cover all costs.

Analyze periodically to be sure you are recouping your costs for idle time.

You are right in your thinking, the equipment is required to on site. AKA opportunity cost, but Finehomes is right too, don't tell them what your billable rate is composed of, they don't need to know.

My 2¢
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