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ARS harmonizes the reporting for its 100-plus outlets.

This series examines each of the 'big four' consolidators and their operations. We start with ARS in Houston, the self-proclaimed city of air conditioning.

Getting its many books in order is the first priority on the road to recovery for American Residential Services.

THOMAS A. MAHONEY

HOUSTON - One of the most important things to know about American Residential Services is that it is fine-tuning its information system - getting all of its 104 contracting units to use the same accounting language in their reports to headquarters.

This may seem to be a relatively undramatic activity in a company that's expected to do over $500 million in sales this year, but ...

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