Gary S. Riccio, Certified Public Accountant
700 University Avenue, Suite 140, Sacramento, CA 95825
The Wine Industry






Our experience includes financial and cost accounting, inventory control, product costing and pricing, working capital analysis and funding, and a merger.

Mergers and Acquisitions
Financial evaluation
Revenue and cash flow projections.
Tax implications
Financial clauses of legal agreements.
Product Costing
Accumulating vineyard costs.
Accumulation and allocation of winery costs.
Bottling costs.
(Should you invest in your own bottling line, or contract out to a mobile service)
Gross margin analysis.
Sales and Pricing Policy
Are your discounts in the Tasting Room too generous? (The discounts you give come directly off your bottom line)
Are you running out of inventory?
Does your sales policy (retail, wholesale and distributor) maximize your profitability in todays market place?
Are you pricing your product to recover yesterdays' historic costs, or tomorrow's replacement costs?
Are you at production capacity?
Is your custom crush business profitable?
Could you better use your capacity by increasing your own production?
Financial Accounting
We can recommend accounting software for the smaller winery ,and for the larger expanding winery.
Point of sale
Point of sale applications are available for most of the medium and high end accounting software packages today. We can help you evaluate such systems and determine the cost benefit to you.
Business plans and Loan packages.
We have a good working relationship with a Northern California bank that has a strong agricultural base, and is familiar with the wine industry. We can help you write business plans and loan packages for working capital credit lines, and longer term loans for expansion and growth.
IRS regulation section 263(a) and its' application.
Inventory control
  Are you adequately tracking and accounting for the following?
  Transfers between locations.
  Donations to charities and functions.
  Wines sampled in tasting room.
  Racking and topping losses.
  Fortifications and sweeteners.

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Revised: September 14, 2001

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