 A job cost sheet is going to be used to help us to track the costs of inventory or jobs to a particular job. A job cost sheet or job cost system could be used for a manufacturing company that produces inventory. It could also be used for a service company that's tracking, say, time that goes to a particular job, say a legal firm or an accounting firm that needs to track the time that they put in to a particular job would use a similar system in order to track those costs by job. In a construction company, oftentimes we're going to use a similar job cost system because again those jobs are all going to be different in nature. We'll have to track the costs to jobs. If we make something like custom, anything that's going to be customized, customized guitars or something like that, if we produce inventory, in other words, we're going to have the same kind of issue that we're going to need to be able to track the costs to the particular job. The inventory is usually the one that we work with in a manufacturing company that makes inventory because it needs to track the costs to job and has the added complication of dealing with inventory, meaning materials that we'll have to be dealing with. Now the job cost sheets are going to be a type of subsidiary ledger. If we think about all the job cost sheets put together, they are going to support amounts that are going to be on the balance sheet. In other words, when we have work in process, when we start to work in process, the inventory account that's going to be tracking what we're doing in terms of the inventory for putting together guitars and we're tracking the cost, the direct materials, the direct labor and the overhead of those guitars on the trial balance, on the financial statements as an asset in inventory, then that number needs to be supported by something like a job cost sheet, job cost sheets, multiple sheets that will be reporting and supporting that in a similar way as one, every account has a GL account, every account has a GL account and that gives support to those accounts by date of transaction. Some accounts need more than that, however. For example, accounts receivable is not enough to have a GL account. We also need to know that the supporting subsidiary ledger by customer, which customers owe us money so we can track that and hopefully collect. When we talk about the inventory account, we're going to break that out to work in process and finished goods. Whenever something goes into work in process, it's not enough for us to just know the date of the transaction as will be on the GL, the general ledger. We also need to know which job to track these costs to. So this is similar to tracking the accounts receivable by customer. Here we're tracking the work in process by job that we have, the job that we're applying this to. Now the job cost sheet could have a customer here. It may be the fact that we're making, we're assigning jobs, we're making jobs and maybe we don't have a customer. We might be in a system where the customer custom orders the job and therefore we have the customer that we're going to start to create the job for and that's typically the case because if we're in a construction company, if we make custom anything, we're typically going to get the order, we're going to know the customer and then can create the job, typically with a job number from it. But it's possible for us to make a job for something that we're going to have that on display or something like that and not have the customer at this point in time, right? But we would have, of course, a job number. We need a job that we're going to be working on. So it would be depending on the industry in terms of how these job costs sheets might be formatted. We could have the address, the job description, depending on what we're making, if we're making custom guitars, we might say the type of guitar that we're making in general. We might have the date of the proposed date, the date started and the date completed on the job. And of course, when it's completed, that's when this job then would go from work in process to finished goods. It would then be done and we can make the general ledger transfer from what's in process to the finished goods. Now the job, any job cost sheet, no matter what we're dealing with, is going to have the three components, unless it's a service company, right? If it's a service company, if we're a law firm or for a bookkeeping firm, all we really need to track is the labor, is the, yeah, the hours, the labor that we had. So if we work on bookkeeping, we need to know how much time we spent and who spent the time and what their billable rate is for any particular job. So we would, we would have this and then we're going to have the overhead of like the office space and whatnot that we could, we may include in a job cost sheet. So those would be for a service company. Of course, it's a little bit more complex for a manufacturing company because they're going to be dealing with materials. So if we deal with a manufacturing company, like making something like custom guitars, then anything, anytime you think of inventory, anything that deals with tracking inventory, what's the value of inventory, its value is the direct materials, the direct labor and the overhead, all the other stuff. So those are going to be the three components of our job cost sheet, direct materials, direct labor and overhead. And then we're going to have to track that information in some way. So the direct