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Editor's note: the following article was provided by mr. mark noble, cpa, audit manager at pease & associates, a cleveland accounting firm. he can be contacted at mnoble peasecpa or by phone at 216 ; 348-0600 jms trusting in over-optimistic change orders and claims can lead to significant problems in the construction industry. companies that continually realize less profit from jobs than they originally estimate can see their ability to bid on larger jobs hindered due to bonding issues, and their financial stability potentially adversely affected. because of the risks associated with them, change orders can be dangerous areas for contractors. when a change order is unpriced or otherwise unapproved, careful evaluation of the specific facts and circumstances is required prior to inclusion of the change order in estimated contract revenues. for example, if a contractor has to use more yards of concrete or a different machine on a particular job, they will likely have to do a change order and often the change order is not fully approved by the customer. subsequently, documentation of change orders is very important because when the construction company is audited, the auditor will need to evaluate the propriety and the collectibility of unapproved change orders that are the basis for significant additional contract revenues for example, an original contract of million may be treated as .1 million if the auditor can verify that the change orders are recoverable ; . the auditor may be able to confirm the amounts of unapproved change orders with customers; however, if confirmation is not possible, the auditor will need to obtain evidence to evaluate the likelihood of settlement on satisfactory terms and the collectibility of the recorded amounts. the auditor also needs to consider how the contractor has historically collected on its unapproved change orders. if historically the contractor does not get the ultimate approval for a change order, or if it is approved for an amount less than what is expected by management, the auditor needs to consider this when determining the reasonableness of the current and pending change orders. for unapproved or un-priced change orders, the construction company typically hasn't obtained written authorizations from a customer representative as of the audit fieldwork, which means that these other forms of documentation will be necessary to support the change order to the auditor. from an accounting perspective, the additional 0, 000 of revenue and related asset ; that the contractor puts on their books needs to be solid. however, many times the construction company is too optimistic saying, "don't worry, we'll get it." they assume they'll get it but historically construction change orders aren't always "good as gold." often, considerably less than what is expected is realized and the company incurs a profit fade on that job. the bonding companies sureties ; that back construction companies don't like to see profit fades the reduction of the estimated gross profit over the life of a contract. subsequently, the bonding company may reduce the amount of the bond they're willing to issue for the construction contractor. for example, a company's working capital current assets minus liabilities ; may be million. the bonding company may bond the construction company for ten times their working capital or million. that means the construction company can bid jobs up to the million bonding capacity. if, because of the contractor's history of having profit fades, the bonding company identifies assets that they do not consider recoverable, they subtract or discount them from the balance sheet, limiting the surety's bonding capacity and the construction company's ability to bid higher priced jobs. another pitfall for contractors who don't document change orders is having more time spent on their audits which can result in adjustments to the books as well as higher cost, as well as longer time-frames to complete financial statements resulting in less timely financial information for the contractor's bank and surety. the following is an overview of the accounting principles of change continued on page 9 and free download strip poker. 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