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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. Completed-contract method - Wikipedia

   en.wikipedia.org/wiki/Completed-contract_method

   The Completed-contract method is an accounting method of work-in-progress evaluation, for recording long-term contracts. GAAP allows another method of revenue recognition for long-term construction contracts, the percentage-of-completion method. With this method, revenue is recognized when the contract is fulfilled.

4. 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.

5. 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.

6. 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.

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8. Village People front man says ‘YMCA’ isn’t a gay ... - AOL

   www.aol.com/village-people-front-man-says...

   The Village People’s lyricist and lead singer has hit out at the “false assumption” that the band’s biggest hit, “YMCA,” is a “gay anthem.”

9. Elderly Rescue Dogs Enjoying Their Holiday Party Are Full of ...

   www.aol.com/elderly-rescue-dogs-enjoying-holiday...

   Which is why the work that True & Faithful does is so important. It takes a really special person to care for dogs at the end of their lives. So take some time to get to know more about this ...