Construction accounting insights on WIP schedules, bonding, revenue recognition, and assurance from Castro CPA, PLLC. Practical guidance for contractors across the USA.
July 31, 2026
Uninstalled materials can defer reported profit and flip your WIP billing position without changing the job. Here's what to document before year-end.
Read article →August 3, 2026
A preparer's guide to the construction WIP schedule: estimate-to-complete controls, margin fade, loss accruals, the journal entries, and what your auditor will test.
Read article →August 12, 2026
Sureties rebuild your balance sheet before setting your bond program. What they subtract, what they add back, and how it sets your single-job and program limits.
Read article →August 24, 2026
A construction CPA's honest look at QuickBooks for contractors: where job costing, labor burden, retainage, and WIP schedules break down, and how to fix them.
Read article →September 1, 2026
Audit, review, compilation, or preparation? A CPA explains what level of assurance each service provides, what it costs you in time, and which one your bank or surety actually requires.
Read article →November 2, 2026
Eight year-end moves construction CFOs can make to increase surety bonding capacity, from working capital and WIP to overbillings and equity.
Read article →