A glossary of terms with reference to Construction Cost Estimating
Construction Cost Estimating
JULY 1, 2014
C Chart of accounts (Code of accounts) (COA) - a created list of the accounts used by a business entity to define each class of items for which money or the equivalent is spent or received. The estimated costs of the known-unknowns is referred to by cost estimators as cost contingency. May also be called pricing.
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