This is the first article in Michael Bohinc’s Accounting Basics online series.  According to a 2012 University of Tennessee research report on business startups, the construction industry has one of the highest failure rates of all industries. After four years, only 47% of construction startups are still in business. After five years, the highest failure rate for startup businesses occurs in the plumbing, heating and air conditioning industry. The study states that business ...

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