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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
Training or entrance training refers to coastal structures built to constrain a river discharging across a littoral coast so that it discharges only where desired. Untrained entrances on sandy coasts tend to move widely and violently to discharge into the ocean, often upsetting those enjoying land nearby.
The 16 Divisions of construction, as defined by the Construction Specifications Institute (CSI)'s MasterFormat, is the most widely used standard for organizing specifications and other written information for commercial and institutional building projects in the U.S. and Canada.
The interaction of river flow and tide needs to be modeled by computer or using scale models, moulded to the configuration of the estuary under consideration and reproducing in miniature the tidal ebb and flow and fresh-water discharge over a bed of very fine sand, in which various lines of training walls can be successively inserted. The ...
A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...
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These are all cost related to the construction process, right from materials, labor costs, consultancy and all management expenses. Construction accounting involves charging construction costs to the applicable contract. Costs fall into three categories. Direct costs are labor, material, and subcontracting costs, land. [2]
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