Work-In-Process: The Good, the Bad, and the Ugly
Recorded On: 01/10/2012
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Key points of the presentation include: What goes into a contractors’ job (WIP) schedule; determining cost-to-date to total estimated cost; which costs should legitimately be included as cost-to-date? Building a track record of valid estimates; internal controls over the WIP process; consistent internal reporting of WIP and changes in estimates; red flags from an independent auditor’s perspective; impact of WIP and backlog; and future operating results and GAAP and tax aspects of WIP and percentage-of-completion.
Greg Isaacs
Partner, Mountjoy Chilton Medley LLP
Greg Isaacs, CPA, PFS is Partner in Charge, Consulting Services at Mountjoy Chilton Medley LLP and is a member of the firm’s executive committee. His practice focus is on transactional business services with an emphasis on mergers and acquisitions, valuation, corporate reorganization, and strategic planning. Mr. Isaacs provides assurance and tax services to companies in development stage, technology, construction, real estate, distribution, service, healthcare, retail, and restaurant industries. He is a member of a number of organizations including the AICPA, the Kentucky Society of Certified Public Accountants, and Greater Louisville Inc. Community Development/Capital Projects Committee.
Alan M. Rosenberg
Partner, Mountjoy Chilton Medley LLP
Alan M. Rosenberg, CPA is a partner at Mountjoy Chilton Medley LLP with close to 30 years experience in public accounting providing assurance, tax planning, and management advisory service to the construction, manufacturing, health care, and retail industries. His practice consists of construction, manufacturing and distribution, medical, and real estate development clients. Mr. Rosenberg is a member of a number of organizations including the AICPA, and the Kentucky Society of Certified Public Accountants. He serves as treasurer on the board of the Associated Builders and Contractors, Kentuckiana Chapter.
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