The value of un certified work is always recorded at the acquisition cost, not at the contract price. All contractual costs incurred by the contractor, from the date of certification to the date of establishment of the contractual account, are added together to obtain the amount of unsertified work. Calculating orders can require a significant portion of the overhead assignment work. Customer contracts usually determine precisely the overhead costs that can be attributed to their projects, and this calculation may vary depending on the contract. They shift attention from the total cost to the quality of the work done. ABC must provide dated receipts for all expenses and the client will check the quality of the job to verify that certain components, such as plumbing, electricity, faucets, etc., are well defined. .