Differences between federal  guidelines and state legalization of marijuana in certain states such as Oregon, has created a complex set of accounting and reporting guidelines that cannabis dispensaries have to comply with and try to navigate.  

Even though they are legally allowed to operate in the state, certain business deductions that would normally be available to most other businesses are eliminated for these dispensaries.   Also, additional regulations are imposed by both state and federal authorities. Thus, it is imperative that proper accounting procedures be followed to ensure compliance with all mandated guidelines.