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  2. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    Revenues and gross profit are recognized each period based on the construction progress, in other words, the percentage of completion. Construction costs plus gross profit earned to date are accumulated in an asset account (construction in process, also called construction in progress), and progress billings are accumulated in a liability account (billing on construction in process).

  3. Construction accounting - Wikipedia

    en.wikipedia.org/wiki/Construction_accounting

    The construction field uses many terms not used in other forms of accounting, such as "draw" and progress billing. [1] Construction accounting may also need to account for vehicles and equipment, which may or may not be owned by the company as a fixed asset.

  4. Construction management - Wikipedia

    en.wikipedia.org/wiki/Construction_management

    A contractor progress payment schedule is a schedule of when (according to project milestones or specified dates) contractors and suppliers will be paid for the current progress of installed work. Progress payments or interim payments are partial payments for work completed during a portion of a construction period, usually a month. Progress ...

  5. Schedule of values - Wikipedia

    en.wikipedia.org/wiki/Schedule_of_values

    A Schedule of Values (SOV) is a detailed schedule apportioning the original contract sum and all change orders, among all cost code divisions or portions of the work. The Schedule of Values shall be based on the approved budget or the approved Fixed Price, or GMP, Cost-Plus Contract type as applicable.

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  7. Construction in progress - Wikipedia

    en.wikipedia.org/wiki/Construction_in_Progress

    While costs are added to the construction in progress, related CIP account is debited with corresponding credits to accounts payable, accrued expenses, inventory, cash, and others. When the construction in progress is completed, related long-term asset account is debited and CIP account is credited. [1]

  8. Lizzo Speaks on Being ‘Surprised’ by Sexual Harassment ...

    www.aol.com/lizzo-speaks-being-surprised-sexual...

    Lizzo has spoken up regarding the harassment cases filed against her last year. The Grammy winner was accused by multiple people of harassment in the workplace, including claims from three of her ...

  9. Breaking Down the Gruesome and Heartbreaking ‘Squid Game ...

    www.aol.com/breaking-down-gruesome-heartbreaking...

    What happens to them as they try to take over? Hyun-ju (Player 120) uses her military background to help lead the group as they try to make their way over the control room.