Indiana Company began a construction project in 2024 with a contract price of $165 million to be received when the project is completed in 2026. During 2024, Indiana incurred $37 million of costs and estimates an additional 87 million of costs to complete the project Indiana recognizes revenue over time and for this project recognizes revenue over time according to the percentage of the project that has been completed In 2025Indiana incurred additional costs of $57 million and estimated an additional $39 million in costs to complete the projectIndiana