I could not even start to add up my hours, but the receipts for work I have done - including labor - go in the "services" file. With a fair amount of accuracy, I'll be able to see what I spent on parts for each car as well as services. They will include the body and paint work, the dipping, machine shop, and I may have a pro do the upholstery. I also keep a file for tools and supplies, and will pro-rate that to the car. I'm keeping pretty accurate records so that I can speak with knowledge about how much it costs to restore one of these babys. So far, the parts file is the thickest. But that is because I bought parts for 26 before I started so as to compensate for inflation. I'm going to get bit on prices of parts for 27, but I am a much wiser shopper now.