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Table 2 Cannabis-related business owners (CRB) participating in interviews

From: Accounting and the US cannabis industry: federal financial regulations and the perspectives of Certified Public Accountants and cannabis businesses owners

Participant IDa

Type of cannabis business

Year established

Legal structure

Approximate 2018 revenues

WACRB1

Producer/Processor

2014

LLC

$3.5M

WACRB2

Producer/Processor

2015

LLC

$600k

WACRB3

Producer/Processor

2015

Partnership

$5k (closing)

WACRB4

Processor

2013

LLC

Declined

WACRB5

Retailer

2017

Partnership

$5.6M

COCRB1

Retailer

2014

LLC

$2.5M

COCRB2

Retailer

2014

LLC

$4M

COCRB3

Producer/Processor

2014

S-Corp

$5–6M

COCRB4

Producer

2018

S-Corp

$0 (start-up)

COCRB5

Retailer

2009 (medical)

LLC

$1M

  1. aFirst two digits of participant ID represent the state, next three digits indicate the participant was a CRB owner, and last digit represents the number of the interviewee