If you run a construction company, your books look nothing like a retail shop's. Every job is its own profit center. Material receipts pile up in the truck. You pay a rotating crew of subs who all need 1099-NECs in January. You buy a $42,000 skid steer and need to know whether to Section 179 the whole thing, take bonus depreciation, or spread it over seven years. And your CPA wants clean numbers, not a shoebox. FreshLedger Pro is a Windows desktop accounting system built for exactly this kind of business: a real double-entry general ledger with class-based job costing, integrated payroll with 1099-NEC support, and a full MACRS depreciation module including Section 179. It is a one-time $799 purchase, not a monthly subscription, and your CPA gets a free Accountant Edition so you can hand over a real company file at year-end instead of exporting reports.
Construction accounting is mostly about answering one question on every job: did we make money on this one? FreshLedger Pro is built around that question. Here's how the feature set maps to what a contractor actually does day to day. Job costing with class tracking. Every transaction - a material invoice, a sub payment, a payroll check, a fuel receipt - can be tagged to a job (class). Run a Profit & Loss by Class and you see gross margin per job, not just for the company. You can split a single Home Depot receipt across three jobs on one bill entry. 1099-NEC for subcontractors. Flag any vendor as 1099-eligible, enter their TIN and address once, and FreshLedger tracks year-to-date payments automatically. In January, print 1099-NECs and the 1096 transmittal on pre-printed forms, or generate the IRS e-file submission. The $600 threshold is enforced so you aren't filing forms you don't owe. Equipment depreciation with Section 179 and MACRS. The fixed-asset module handles 5-year (vehicles, computers), 7-year (most construction equipment), and 15-year (land improvements) MACRS classes with half-year and mid-quarter conventions per IRS Pub 946. You can elect Section 179 expensing up to the annual cap, layer bonus depreciation on top, and the system produces the depreciation schedule your CPA needs for Form 4562. Integrated payroll for W-2 crew. Run weekly payroll, allocate labor hours to jobs, and the labor cost flows into job costing automatically. Form 941 quarterly and Form 940 annual worksheets are generated from the same data, along with W-2s in January. Accountant Edition handoff. Your CPA installs the free Accountant Edition, opens your file directly, makes adjusting journal entries, and sends it back. No "export to PDF and email me a backup" loop.
Workflow 1: Bidding and tracking a kitchen remodel. You create a new Job (class) called "Henderson - Kitchen Remodel" with a $48,000 contract value. As work proceeds, you enter material bills from your lumber yard and tile supplier coded to that class. When your framing sub sends an invoice for $3,200, you enter it as a bill to a 1099-flagged vendor, coded to the same class. Your two W-2 carpenters log 60 hours each on this job during payroll entry, so their wages plus employer payroll taxes are allocated to the job automatically. At any point you run Profit & Loss by Class, filter to Henderson, and see contract revenue, direct materials, sub labor, and burdened W-2 labor with a live gross margin. Workflow 2: Buying a used excavator in October. You purchase a $58,000 used Kubota excavator. In the Fixed Asset module you enter the asset, set MACRS 7-year class with half-year convention, and elect Section 179 for $58,000 (assuming you're under the annual cap and have enough taxable income). FreshLedger posts the depreciation journal entry, tracks the basis for future sale, and includes the asset on the Form 4562 worksheet your CPA pulls into the return. If the mid-quarter convention is triggered because more than 40% of your year's asset additions land in Q4, the software flags it and recalculates. Workflow 3: January 1099-NEC run. You open the 1099 Wizard, which lists every vendor flagged as 1099-eligible with their YTD non-employee compensation. Vendors under the $600 threshold are excluded automatically. Review the list, confirm TINs, then print recipient copies on pre-printed NEC forms and generate the IRS e-file. The 1096 summary prints from the same screen.
A few accounting concepts matter more in construction than in most industries, and FreshLedger Pro is built around them. Job costing vs. project accounting. True job costing means every direct cost - material, sub labor, W-2 labor with burden, equipment time - hits a specific job in the general ledger, not a spreadsheet on the side. FreshLedger uses class tracking on every transaction line to accomplish this. Completed contract vs. percentage of completion. Smaller contractors (under the IRS gross receipts threshold, currently $30M averaged over three years) can use the completed contract method. Larger or long-duration jobs may require percentage of completion under IRC Section 460. FreshLedger supports either - you choose how to recognize revenue when you invoice or close the job. 1099-NEC vs. 1099-MISC. Since 2020, non-employee compensation moved from 1099-MISC Box 7 to its own form, 1099-NEC. Rent paid to a landlord still goes on 1099-MISC. FreshLedger tracks both. Depreciation choices. Heavy equipment is generally 7-year MACRS property; pickup trucks over 6,000 lbs GVW are 5-year and may qualify for Section 179 with the SUV cap; trailers are 5-year. Land improvements (paving, fencing) are 15-year. The half-year convention applies unless mid-quarter is triggered. Section 179 has an annual dollar cap and a taxable-income limitation; bonus depreciation is phasing down (80% in 2023, 60% in 2024, 40% in 2025). FreshLedger applies the right rules per asset.
FreshLedger Pro is $799 one-time. The optional payroll tax table update is $99/year and is only needed if you run payroll - it keeps federal withholding tables, Social Security wage base, and state tables current. If you don't run W-2 payroll (sub-only shop), you can skip the update entirely. Compare to a typical construction-focused SaaS package at roughly $90-$200/month plus per-user fees: a mid-tier subscription runs $1,500-$2,400 per year, every year. A three-truck contractor running FreshLedger with payroll updates spends $799 up front and $99/year after - roughly $1,200 over five years versus $7,500-$12,000 on subscription. Your CPA's Accountant Edition is free, so there's no add-on seat to budget for at tax time.
FreshLedger Pro is not the right tool for every contractor. If you have a project manager in the field who needs to enter time and material from a phone on the jobsite, there is no native mobile app - field entry happens on paper or in a separate tool and gets keyed in at the office. If your bookkeeper and your office manager both need to be in the file at the same time, the single-user file lock will frustrate you. If you want bank transactions to flow in automatically every morning, FreshLedger does not have live bank feeds - you'll download a CSV, OFX, or QBO file from your bank's website and import it (typically a 10-minute weekly task). And it's Windows-only; Mac users run it in Parallels or a VM. Finally, it's real double-entry accounting, so the learning curve is steeper than an invoice-only app.
One-time-purchase accounting software with built-in payroll, full depreciation handling, and a free Accountant Edition for your CPA.
Buy FreshLedger Pro — $799One-time purchase. No subscription. Free Accountant Edition included.