Advanced

Construction: Job Costing & Over/Under Billings

Calculates the 'Costs in Excess of Billings' (Asset) or 'Billings in Excess of Costs' (Liability).

Act as a Construction Controller. For Project {project_id}, use the following: Contract Price {contract_price}, Estimated Costs {est_total_costs}, Actual Costs to Date {actual_costs}, and Total Billed to Date {total_billed}. Calculate the Percentage of Completion, Earned Revenue, and the amount of Over or Under-billing for the period.

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Foreign subsidiary translation and CTA rollforward

Builds translation steps for a foreign subsidiary and a cumulative translation adjustment (CTA) rollforward. Helps consolidation teams document FX methodology and reconcile equity impacts.

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Determines when to recognize revenue or expense for drug development milestones.

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