Aviation & marine services

Books and taxes for fixed-base operators.

Jet A and avgas at the pump, hangar rent, tie-down fees, and a fuel truck that needs its own line. Your own bookkeeper stays on it all year, an accountant checks every transaction, and you get one number a month.

  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
JulyExample month
$32,700
what you made

July came in at $32,700. Fuel sales and the bulk Jet A order finally sit apart on the books, so you can see the actual margin instead of guessing at it.

  • Jet A pump salesFuel sales
  • Hangar rent, six baysHangar and tie-down rent
  • Bulk Jet A deliveryFuel purchased for resale
  • Fuel truck insuranceFuel truck and equipment
  • Line crew wagesLine crew wages
Money in$184,000
Money out$151,300
Set aside for taxes$6,800
An example month. Yours will have your numbers.

Why your books are different

An FBO's books go wrong in the same few places.

A generalist sees a big fuel bill and a bigger fuel deposit and calls it a wash. Your business runs on the margin between what you pay wholesale and what you sell at the pump, plus hangar rent, tie-downs, and a line crew. When the books do not separate those, you cannot tell what the ramp is actually earning you.

  1. 1

    Fuel sales and fuel cost land in one bucket

    A bulk Jet A or avgas delivery can run tens of thousands of dollars, and if it sits in the same category as the fuel you sold at the pump, the margin that actually pays your line crew disappears.

    What we doBooks fuel sold as its own income line and bulk fuel bought for resale as its own cost, so the spread between them shows up every month.
  2. 2

    Hangar rent and tie-down fees blur with fuel income

    A tenant's monthly hangar rent and a transient pilot's overnight tie-down fee are steady income that has nothing to do with fuel margin, but generalist books often mix everything into one deposit total.

    What we doKeeps hangar and tie-down rent in its own line, so you can see it holding steady even when fuel volume swings with traffic.
  3. 3

    The fuel truck looks like a regular vehicle expense

    A fuel truck is specialized equipment with its own insurance, calibration, and repair costs, and lumping it in with general vehicle expenses hides what it actually costs to keep fueling operations running.

    What we doKeeps the fuel truck and fueling equipment in its own line, separate from any other vehicles on the ramp.
  4. 4

    Line crew wages get buried in general payroll

    Line crew who fuel aircraft, marshal traffic, and handle tie-downs are core to your fuel margin, and if their wages sit in a generic payroll bucket you cannot tell what it actually costs to sell a gallon of fuel.

    What we doKeeps line crew wages visible against fuel sales, so the true margin per gallon is something you can actually see.

Your categories

The categories Gus keeps for a fixed-base operator.

Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.

Money in

  • Fuel salesJet A and avgas sold at the pump, kept apart from what you paid for it.
  • Hangar and tie-down rentMonthly hangar tenants and transient overnight fees.
  • Ramp and handling feesGround handling, deicing, and parking for visiting aircraft.
  • Charter and rental feesAny aircraft rental or charter coordination run through the FBO.

Money out

  • Fuel purchased for resaleBulk Jet A and avgas deliveries, kept apart from fuel sold.
  • Fuel truck and equipmentTruck insurance, calibration, and repairs for fueling equipment.
  • Line crew wagesFuelers and ramp staff, kept apart so margin per gallon is visible.
  • Hangar and ramp maintenanceUpkeep on hangars, taxiways, and ramp surfaces.
  • InsuranceLiability and hangarkeeper's coverage for the operation.
  • UtilitiesPower, lighting, and heat for hangars and the terminal building.

What we watch for you

  • Fuel margin per gallon

    What you keep on each gallon after the bulk delivery cost, the number that actually drives profit.

  • Hangar occupancy

    How many bays are rented against how many sit empty, tracked from what actually lands in the account.

  • Labor per gallon

    Line crew wages against fuel volume, useful for knowing when staffing matches traffic.

  • The set-aside

    What you will owe, tracked every month, so April is a number you already knew.

Ask Gus

Things FBO owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

Fuel sales were huge this month but so was the delivery bill. Did we actually make money?

You did. Fuel sold and fuel bought sit in separate lines now, so the margin is visible instead of buried under one big number.

A hangar tenant paid three months of rent at once. Does that throw off the month?

I flagged it as a prepay so it does not read like a huge jump followed by two flat months. It is spread where it belongs.

Do we owe anything special on the excise side for fuel we sell?

That is above my pay grade to call exactly. Fuel excise tax rules are specific to how you sell it, and the accountant is looking at what applies to your operation.

The tax side

The tax side of a fixed-base operator.

Most of what goes wrong here is fuel accounting and equipment write-offs. Getting the margin right matters more than any single deduction.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Fuel excise taxFuel sold at the pump can carry federal and sometimes state excise tax layered into the price. This is specialized, and the accountant confirms exactly what applies to your fueling operation.
  • Fuel truck and hangar equipmentFuel trucks, tugs, and ground equipment can often be expensed the year you buy them under Section 179, up to $2,560,000, with bonus depreciation currently 100 percent for property acquired after January 19, 2025.
  • Contractor 1099sAny outside line crew or ground handling help you paid $2,000 or more in 2026 who is not on payroll gets a 1099-NEC by January 31. Gus keeps the list all year.
  • The pass-through deductionMost owner-operators can take up to 20 percent of business profit off their taxable income. It comes out right when fuel margin, rent, and wages are booked right all year.

Deductions fixed-base operators miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • Fuel truck insurance and calibration
  • Hangar and ramp maintenance
  • Ground support equipment repairs
  • Line crew uniforms and safety gear
  • Utilities for hangars and terminal
  • Hangarkeeper's liability insurance
  • Deicing fluid and equipment
  • Fuel testing and quality control supplies
  • Ramp lighting and signage
  • Tie-down chains and equipment

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

An FBO year, kept every month.

Traffic swings with the season. Your taxes come on a schedule. Your team keeps you ahead of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, the 1099 list is ready, and you get a monthly set-aside so April is already handled.

  2. April

    Filed. Done.

    Your return is filed and signed. No surprise bill, because the set-aside has been running since January, right as traffic starts building toward summer.

  3. July

    Halfway check

    Where you stand, what you will owe, and whether peak summer traffic changed the fuel margin more than expected.

  4. October

    Before winter traffic drops

    Cooler weather means less transient traffic. Gus looks at equipment worth buying and anything worth doing before December.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for fixed-base operators. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions FBO owners ask first.

Can Gus track fuel margin separately from hangar rent?

Yes. Fuel sales, fuel bought for resale, and hangar or tie-down rent each get their own line, so you can see what the ramp earns from fuel versus from real estate.

Do I need to change how my fuel truck logs sales?

No. Keep logging fuel sales the way you do. Gus works from your bank statement and deposits, and asks once if something is unclear.

A hangar tenant paid several months upfront. Does that mess up the numbers?

No. Gus flags a prepay and spreads it, so one big deposit does not make the following months look empty by comparison.

Do you handle the fuel excise tax filings?

No. Gus keeps fuel sales and purchases sorted so the numbers are ready, but excise tax filing on fuel is specialized work the accountant confirms applies to your setup.

My line crew works seasonal hours. Does that change the books?

It changes the hours, not the process. Gus keeps line crew wages visible against fuel volume so you can see if staffing matches traffic.

My books are behind from a busy summer travel season. Is that a problem?

No. Forward the statements from the months that got away from you. Gus works through the backlog and the accountant checks the results, so most operators know where they stand within a week.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever