So, how do we work our magic and reconstruct a marina's operating statement?  Assuming we get the QuickBooks file, we start by copying/renaming it.  Working with the copied version, we pour over each line item and see how it's categorized (never overwrite the original).  We categorize according to a preset list we use internally that's.

One of the "hidden" costs or difficulties in appraising marinas is the lack of application of uniform accounting standards.  It's not that it's not been proposed - the International Marina Institute did a great job in publishing "Uniform System of Accounts for Marinas & Boatyards".  Yet I am hard pressed to recall even one.