Indoor entertainment
Books and taxes for ice skating rinks.
Public session admission, hockey ice rentals, skate sharpening, lessons, and a resurfacer that keeps the whole business running. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.
- From $197 a month
- An accountant on every transaction
- Cancel whenever
January came in at $16,600. Hockey ice rentals ran heavy this month, so I kept that steady rental income apart from public session admission.
- Ice rental invoicesHockey and figure skating rentals
- Public session admissionOpen skate
- Resurfacer parts supplierIce resurfacer upkeep
- Utility bill, refrigerationUtilities
- Skate sharpening suppliesRental equipment
Why your books are different
Ice rink books go wrong in the same few places.
A generalist sees admission and a big power bill. Your business runs on ice time sold by the hour to teams and skaters, a resurfacer that has to keep working every night, and refrigeration costs that never really turn off. When the books do not know that, you cannot tell what actually keeps the ice profitable.
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1
Ice rental and public admission run through one line
A hockey league renting ice by the hour pays very differently than a public session sold by the ticket, and lumped together neither number tells you which one actually fills your calendar.
What we doKeeps ice rental income apart from public session admission so each shows its own number. -
2
Resurfacer upkeep hides in general repairs
The ice resurfacer is expensive equipment that needs real, recurring service, and lumped into general repairs, an owner cannot see whether upkeep costs are climbing on an aging machine that the whole business depends on.
What we doKeeps resurfacer upkeep in its own category so a maintenance trend is visible before a breakdown catches you off guard. -
3
Refrigeration and utility costs get treated like a fixed bill
Keeping a sheet of ice frozen is one of the largest and most variable costs in the building, tied to outdoor temperature and usage, and if it is not tracked on its own, a swing in the utility bill looks like a mystery instead of a seasonal pattern.
What we doKeeps utilities in their own line and flags a spike that is worth a second look. -
4
Lesson and coaching fees blur into general revenue
Skating and hockey lessons paid to instructors who may or may not be on your payroll are a distinct revenue and cost line, and mixed into general income, it is hard to tell whether the lesson program actually pays for itself.
What we doKeeps lesson revenue and instructor pay in their own categories so the program's real numbers are visible.
Your categories
The categories Gus keeps for an ice skating rink.
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
- Open skatePublic session admission and skate rental.
- Hockey and figure skating rentalsIce time sold by the hour to leagues, teams, and clubs.
- LessonsSkating and hockey lesson fees.
- Party packagesBirthday parties booked during public sessions.
- Pro shop salesSkates, sharpening, and gear sold to skaters.
Money out
- Ice resurfacer upkeepParts and service for the resurfacing machine.
- UtilitiesRefrigeration and electricity to keep the ice frozen.
- Rental equipmentRental skates and sharpening supplies.
- WagesIce guards, front desk staff, and instructors on payroll.
- Liability insuranceCoverage for a facility built around ice, blades, and falls.
- Building maintenanceBoards, glass, and lighting repair around the rink.
- MarketingLocal ads, league promotion, and social media.
What we watch for you
- Ice utilization
How much of the ice is booked by rentals versus sitting open, so pricing matches demand.
- Resurfacer upkeep trend
Maintenance spend over time, so an aging machine gets budgeted for before it fails.
- Utility cost pattern
Refrigeration cost against the season, so a spike gets explained instead of guessed at.
- The set-aside
What you will owe, tracked every month, so April is a number you already knew.
Ask Gus
Things ice rink 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.
Right now, yes. Rentals are outpacing public sessions this month. I keep them separate so you can see that shift instead of one blended number.
Refrigeration cost tends to swing with outside temperature and how much the building is used. I kept it in its own line so the pattern is visible instead of looking random.
If you pay her $2,000 or more this year and she is not on payroll, she gets a 1099 by January 31. I keep that list running so it is ready.
The tax side
The tax side of an ice skating rink.
Most of what goes wrong here is treating the resurfacer and refrigeration system like ordinary repairs, and missing that lesson instructors are often misclassified.
What your return has to get right
Your accountant signs it, so it gets done right the first time.
- Resurfacer and refrigeration equipmentIce resurfacers, refrigeration systems, and dasher boards can usually be written off up to $2,560,000 under Section 179 in the year bought, and bonus depreciation is 100 percent for property acquired after January 19, 2025.
- Contractor 1099sA freelance skating instructor, referee, or repair technician who is not on payroll and is paid $2,000 or more in 2026 gets a 1099-NEC by January 31.
- Employee or contractorIce guards and front desk staff who work your posted schedule are usually employees, even if paid per shift.
- The pass-through deductionMost owner-operators can take up to 20 percent of business profit off their taxable income. It comes out right when the books are right all year.
Deductions ice skating rinks miss
Your bookkeeper knows what to look for in your statements. You never have to.
- Ice resurfacer parts and service
- Rental skate replacement
- Sharpening equipment and stones
- Refrigeration system maintenance
- Liability insurance
- Boards and glass repair
- League and lesson scheduling software
- Groupon and daily deal fees
- Card processing fees
- First aid supplies
- Rink signage and lighting
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 ice rink year, kept every month.
Winter brings the heaviest ice time, and summer can mean a maintenance shutdown or a lighter camp schedule depending on the rink. Your team keeps you ahead of both, and of taxes on their own schedule. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.
- January
Plan the year
Last year's return gets started, the 1099 list for instructors and contract staff is ready, and you get a monthly set-aside so April is already handled.
- April
Filed. Done.
Your return is filed and signed. No surprise bill, because the set-aside has been running since January.
- July
Halfway check
Where you stand, what you will owe, and how a summer maintenance shutdown or camp season changed the number.
- October
Before the winter rush
Hockey and public season bookings ramp up. Gus looks at resurfacer and refrigeration upkeep worth doing before the busiest months.
What you get
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 ice skating rinks. 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 ice rink owners ask first.
Can Gus separate hockey rentals from public admission?
Yes. Ice rental income gets its own category apart from public session sales, so you can see which one is actually filling your calendar and driving revenue.
How does Gus handle our resurfacer maintenance costs?
He keeps resurfacer parts and service in their own line, separate from general building repairs, so a maintenance trend on an aging machine is visible before it turns into a bigger problem.
Do I write off a new refrigeration system all at once?
Often you can. Equipment bought for the business can usually be deducted in the year you buy it, and sometimes spreading it out is the better call. Gus flags the purchase and the accountant decides.
Our lesson instructors are a mix of payroll and freelance. Can Gus track that?
Yes. He keeps lesson revenue and instructor pay in their own categories, and flags anyone paid outside of payroll who should get a 1099.
Our books have never separated ice rentals from public sessions. Can Gus fix that?
Yes. Send the bank statements you have. Gus sorts each revenue stream into its own category, the accountant checks it, and most owners know where they stand inside 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.
More in indoor entertainment
We keep books for the business next door too.
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What makes a bookkeeper worth paying for Every business we keep books for
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