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Construction In Progress
The cost of construction work that has started but not yet been completed or billed to the client.
Partial Billings
Requests for payment for a portion of a project or work completed, often used in long-term contracts or with milestone-based payments.
Direct Cost
Expenses that can be directly attributed to the production of specific goods or services, like raw materials and labor.
Initial Direct Costs
Expenses directly associated with acquiring or originating a loan or insurance policy, which may include processing and sales commissions.