Contract Contract Price Current Re-estimated Total Cost Est Gross Profit at Completion Cost to Date % Complete Total Gross Profit (Loss) Recog to Date Amount Earned to Date (Revenue) Total Amount Billed to Date Over-Billings Under-Billings Re-estimated Cost to Complete Remaining Billings Job Borrow Project 1 $1,000,000 $450,000 $400,000 $428,000 Project 2 $1,000,000 $180,000 $279,500 $723,000 Project 3 $1,000,000 $450,000 $483,500 $460,000 Project 4 $1,000,000 $458,000 $523,000 $575,000