{"id":1742,"date":"2022-03-25T13:42:04","date_gmt":"2022-03-25T13:42:04","guid":{"rendered":"https:\/\/inevitablefueguito.xyz\/?p=1742"},"modified":"2023-04-27T12:57:33","modified_gmt":"2023-04-27T12:57:33","slug":"how-to-handle-work-in-progress-wip-or-construction","status":"publish","type":"post","link":"https:\/\/inevitablefueguito.xyz\/?p=1742","title":{"rendered":"How to Handle Work in Progress WIP or Construction in Progress CIP in QuickBooks Lorman Education Services"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Guaranteed Maximum Price Contract<\/a><\/li>\n<li><a href=\"#toc-1\">Contract Retainage<\/a><\/li>\n<li><a href=\"#toc-2\">Is a Construction Work-In-Progress a Current Asset?<\/a><\/li>\n<li><a href=\"#toc-3\">Accounting for your business<\/a><\/li>\n<li><a href=\"#toc-5\">AccountingTools<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"253px\" alt=\"what are the accounting rule for construction work in progress accounting\"\/><\/p>\n<p>Contractors are therefore advised to make estimates of costs more accurately before getting to this contract, especially with the use of software. So let\u2019s imagine you start using project accounting, and you add in all of your revenue and expenses to specific jobs. This bases the contract price on a per-hour labor rate plus the cost of materials.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"what are the accounting rule for construction work in progress accounting\"\/><\/p>\n<p>The right software will provide you with real-time updates on project progress, so you can accurately keep track of jobs and budgets. Importantly, accounting software allows you to identify problems before they affect the progress of a job and eat away at your profit margins. To calculate the earned revenue to date, Construction Ltd then needs to multiply the percentage complete (25%) by the total estimated profit ($400,000).<\/p>\n<h2 id=\"toc-0\">Guaranteed Maximum Price Contract<\/h2>\n<p>Of course, that doesn\u2019t mean there aren\u2019t expenses during construction or that contractors can\u2019t bill in the meantime. This sometimes means contractors are able to defer taxable revenue if the contract won\u2019t be completed until the following <a href=\"https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat\">https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat<\/a> tax year. While cash-basis accounting has several advantages, it\u2019s not for every construction business. In fact, while many U.S. small businesses prefer cash accounting for its simplicity and flexibility, only some contractors qualify.<\/p>\n<ul>\n<li>Often, the total transaction price and total estimated cost to complete can\u2019t be accurately determined.<\/li>\n<li>The line between COGS and overhead expenses can get blurry in the construction business, which impacts expense classification in construction accounting.<\/li>\n<li>But the health warning here is that in some cases, what you see on your management accounts may be different from what you see on your IRS accounts, and that will be down to USGAAP.<\/li>\n<li>These are recorded as the Chart of Accounts in the general ledger.<\/li>\n<li>We\u2019re talking about the \u201cmoney guys,\u201dthe bankers and other lenders, the bonding agents, and the surety underwriters that may be involved on a project.<\/li>\n<\/ul>\n<p>These costs have to be looked at with each job site so that the correct figures are used. Recall up-to-date GAAP accounting methods applicable to construction contractors, contracts, revenue and leases. Construction accounting is not just about revenue, but it is a lot about revenue. Diving deep into the five-step approach for revenue recognition in the construction industry, this course has all of the rules and interpretations that you might need.<\/p>\n<h2 id=\"toc-1\">Contract Retainage<\/h2>\n<p>Construction accounting has a steep learning curve, but you can climb it. In addition to the fundamentals of general accounting, like debits, credits and financial statements, contractors have many additional aspects they have to manage and account for. Job costing helps stay on top of the numerous variables of running a project-centered, decentralized business. Revenue recognition and retainage  practices track with long-term contracts paid over time. Plus, construction payroll gives them more than enough to stay busy. The percentage of completion method allows a contractor to recognize revenue as they earn it over time.<\/p>\n<p>The method provides reasonably accurate income measurement and helps even out income and taxes over the entire contract period. Construction accounting shares many similarities with standard financial accounting, but it also has some important differences, owing to the nature of the construction business. With more sales categories, job costing for COGS and unique allocations of overhead, construction accounting is a complex endeavor.<\/p>\n<h2 id=\"toc-2\">Is a Construction Work-In-Progress a Current Asset?<\/h2>\n<p>Each project is different, with its own timescales, requirements and labour force. Forecasting construction costs between different projects is difficult when each has so little in common with the next. Consistency \u2013 You should use the same accounting standards from year to year, allowing stakeholders and others to easily compare figures over time. When the above criteria are met, revenue arising from the rendering of services should be recognized only to the extent of the expenses recognized that are recoverable [a \u201ccost- recovery approach].<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"252px\" alt=\"what are the accounting rule for construction work in progress accounting\"\/><\/p>\n<p>Let&#8217;s assume that a company is expanding its warehouse and the project is expected to take four months to complete. The company will open the account Construction Work-in-Progress for Warehouse Expansion to accumulate the many expenditures that will occur. When the project is completed, the company will transfer the amount from Construction Work-in-Progress for Warehouse Expansion  to the asset account Warehouse Expansion. The construction work in progress account is a prime target of auditors, since costs may be stored here longer than they should be, thereby avoiding depreciation until a later period. Projects can often run for several months or years, making it difficult to attribute costs and revenue to a particular accounting period.<\/p>\n<h2 id=\"toc-3\">Accounting for your business<\/h2>\n<p>There are bills to pay, materials to order, teams to manage, and everything else in between. That&#8217;s why you need accurate, real-time Work in Progress reports to keep projects running smoothly\u2014and to grow your bottom-line profit. The percentage of completion method recognized revenues, costs and gross profit as progress is made toward completion on a long term contract.<\/p>\n<ul>\n<li>It also entails changes to accounting for contract losses, stored materials and cost-to-cost calculations.<\/li>\n<li>It is difficult to track expenses and manage finances if you have to do it all by hand.<\/li>\n<li>Deltek is the leading global provider of software and solutions for project-based businesses.<\/li>\n<li>Secondly, if you have a lot of retentions on your balance sheet, they can get out of hand very quickly indeed, and you could find yourself in a bit of a mess.<\/li>\n<li>Interest applies when payments are late &#8211; there will be a default APR interest (up to 24%) applied when payments are late.<\/li>\n<li>Two common methods for accounting for long-term contracts are the percentage of completion method and the completed contract method, which are both accrual-based.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Guaranteed Maximum Price Contract Contract Retainage Is a Construction Work-In-Progress a Current Asset? Accounting for your business AccountingTools Contractors are therefore advised to make estimates of costs more accurately before getting to this contract, especially with the use of software. So let\u2019s imagine you start using project accounting, and you add in all of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[],"class_list":["post-1742","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-8"],"_links":{"self":[{"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=\/wp\/v2\/posts\/1742"}],"collection":[{"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1742"}],"version-history":[{"count":1,"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=\/wp\/v2\/posts\/1742\/revisions"}],"predecessor-version":[{"id":1743,"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=\/wp\/v2\/posts\/1742\/revisions\/1743"}],"wp:attachment":[{"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/inevitablefueguito.xyz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}