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Understanding percentage of completion in construction

Sign up to receive more well-researched small business articles and topics in your inbox, personalized for you. Note that equipment costs should be apportioned throughout the contract and not taken as a lump sum deduction. It can be reduced from the Unbilled Contract Receivable A/c while preparing the balance sheet. Often, a long-term contract can […]

How to Calculate Percent Complete in Project Management

Recognized costs will be actual costs if using the cost-to-cost method. Under PCM, only a portion of total contract income is recognized annually. For most working taxpayers, accounting for income is as simple as keeping a record of W2 documents they receive from their employer. If you run your own business, you must keep up […]

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