This supplements the article published on March 5, 2012 entitled "Changing the Foundation: Assessing Construction in Progress." The last article presented an extensive history of the assessing of ...

This guideline provides guidance for capitalization, depreciation/amortization and construction in progress of capital assets purchased, constructed or developed ...

Time moves quickly on video, especially in fast forward. Trees disappear within seconds at a construction site. Shadows move across the video screen as morning becomes late afternoon. Controlling the ...

Delays on construction projects can cost thousands of dollars per day, yet the way teams track site progress often lags the pace at which decisions need to be made. Even $100M-plus builds still rely ...

Most businesses record sales at the point of a product or service's delivery, but construction contractors dealing with long-term construction projects may recognize portions of a project's revenue ...

Overall, the value of construction-in-progress for ENR’s Top 425 Owners rose 9.3% to $595.84 billion from 2023 to 2024. Part of that rise could be attributed to more moderately sized projects coming ...

Impacts from interest rate hikes aren’t yet visible in the Top 425 Owners ranking, with construction-in-progress spending on the rise last year boosted by federally-funded megaprojects. But amid new ...

There has been much recent discussion of whether or not construction work in progress should be included in public utility company rate bases. This paper attempts to illuminate the controversial issue ...