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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...
Sewerage (or sewage system) is the infrastructure that conveys sewage or surface runoff (stormwater, meltwater, rainwater) using sewers. It encompasses components such as receiving drains , manholes , pumping stations , storm overflows, and screening chambers of the combined sewer or sanitary sewer .
Also Abrams' water-cement ratio law. A law which states that the strength of a concrete mix is inversely related to the mass ratio of water to cement. As the water content increases, the strength of the concrete decreases. abrasion The process of scuffing, scratching, wearing down, marring, or rubbing away a substance or substrate. It can be intentionally imposed in a controlled process using ...
A sanitary sewer is an underground pipe or tunnel system for transporting sewage from houses and commercial buildings (but not stormwater) to a sewage treatment plant or disposal. Sanitary sewers are a type of gravity sewer and are part of an overall system called a "sewage system" or sewerage .
Construction accounting is a vitally necessary form of accounting, especially when multiple contracts come into play. The construction field uses many terms not used in other forms of accounting, such as "draw" and progress billing. [1]
Sewage (or domestic wastewater) consists of wastewater discharged from residences and from commercial, institutional and public facilities that exist in the locality. [2]: 10 Sewage is a mixture of water (from the community's water supply), human excreta (feces and urine), used water from bathrooms, food preparation wastes, laundry wastewater, and other waste products of normal living.
Simplified sewerage, also called small-bore sewerage, is a sewer system that collects all household wastewater (blackwater and greywater) in small-diameter pipes laid at fairly flat gradients. Simplified sewers are laid in the front yard or under the pavement (sidewalk) or - if feasible - inside the back yard, rather than in the centre of the ...