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Accounting for a major project presents the accountant with a multitude of difficult accounting issues. The Project Accounting book shows how to deal with these concerns by describing the ideal cost collection system and how to record expenses and revenues within it. The book also addresses the management of change orders, allowances, and contingencies, while noting the impact of GAAP requirements on specific project issues, including interest capitalization and the treatment of research and development costs. The controls and measurements used for projects are also discussed. The broad range of topics covered make this book an essential tool for the project accountant.