ARLINGTON, Va. - The Air Conditioning Contractors of America (ACCA) has released its 2005 edition of "Financial Analysis for the HVACR Contracting Industry," based on a recent survey of ACCA members.

It provides an in-depth analysis of the profitability and balance sheet management factors of ACCA member companies. Companies can use the benchmarking survey results to compare their own company's performance and identify problem areas.

The report includes statistics of financial ratios according to sales, business type, and operations, as well as specific geographic location. It also provides information on the types of companies participating in the survey, highlighting the form of business entities surveyed and the nature of accounting methods used by these companies in their daily operations.