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  2. Cut and fill - Wikipedia

    en.wikipedia.org/wiki/Cut_and_fill

    A mass haul diagram where land and rock cuts are hauled to fills Fill construction in 1909 Cut & Fill Software showing cut areas highlighted in red and fill areas shaded in blue. In earthmoving , cut and fill is the process of constructing a railway , road or canal whereby the amount of material from cuts roughly matches the amount of fill ...

  3. Construction estimating software - Wikipedia

    en.wikipedia.org/wiki/Construction_estimating...

    The SharpeSoft Estimator, displaying an example of a trench calculation. Calculations: Most estimating programs have built-in calculations ranging from simple length, area, and volume calculations to complex industry-specific calculations, such as electrical calculations, utility trench calculations, and earthwork cut and fill calculations.

  4. Earthworks (engineering) - Wikipedia

    en.wikipedia.org/wiki/Earthworks_(engineering)

    In that case, earthwork software is principally used to calculate cut and fill volumes which are then used for producing material and time estimates. Most products offer additional functionality such as the ability to takeoff terrain elevation from plans (using contour lines and spot heights ); produce shaded cut and fill maps; produce cross ...

  5. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  6. Bill of quantities - Wikipedia

    en.wikipedia.org/wiki/Bill_of_quantities

    A bill of quantities is a document used in tendering in the construction industry in which materials, parts, and labor (and their costs) are itemized.It also (ideally) details the terms and conditions of the construction or repair contract and itemizes all work to enable a contractor to price the work for which he or she is bidding.

  7. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...

  8. Plug (accounting) - Wikipedia

    en.wikipedia.org/wiki/Plug_(accounting)

    Creative accounting may follow the letter of the rules of standard accounting practice, yet deviate by excessive complication creating opaqueness, whereas plugging the numbers deviates from accounting rules for a relatively "immaterial amount".

  9. Cut (earthworks) - Wikipedia

    en.wikipedia.org/wiki/Cut_(earthworks)

    In civil engineering, a cut or cutting is where soil or rock from a relative rise is removed. Cuts are typically used in road, rail, and canal construction to reduce a route's length and grade. Cut and fill construction uses the spoils from cuts to fill in defiles to create straight routes at steady grades cost-effectively.