Ellin & Tucker Offices

A Primer on Accounting for Change Orders & Claims

By: Todd Feuerman

No matter how thoughtfully it may be planned, critical changes can arise and can complicate a project. As a result, contractors frequently encounter change orders almost daily. A change order can be initiated by either the contractor or the owner, and may encompass changes in specification or design, manner or method of performance, or other modifications. On more complex projects, change orders can significantly add to the final contract price. While contractors are no strangers to project changes, it’s imperative that they properly account for these changes in order to ensure the company’s financial health.

In the May/June 2017 issue of CFMA Building Profits, Todd Feuerman, a Director in the firm’s Audit, Accounting and Consulting Department and Chair of the Construction Services Group, explores the world of construction change orders and claims.

To view the article, please download A Primer on Accounting for Change Orders & Claims from CFMA’s website.

Todd verticalAs chair of the firm’s Construction Services Group, Todd has over 25 years of experience providing audit, accounting, consulting and tax services to general contractors, specialty contractors, government contracting firms, as well as construction-focused banks and surety firms. His extensive expertise and inside knowledge of the construction industry enable him to provide the highest level of practical and technical financial consultation to entities which are construction industry centric.

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