A supplement to the U.S. Master Tax Guide providing additional coverage of the federal tax rules applicable to participants in the construction industry including contractors, subcontractors, and real estate developers.  The publication provides helpful and practical guidance on today’s federal tax laws that affect 2012 returns such as accounting for long or short term construction contracts, common deductible business expenses, and classifying workers as employees or independent contractors.  Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. In addition, “Examples” are provided that illustrate the application of the tax laws.
 
Accounting for Construction Contracts
• Accounting for Long-Term Contracts
— Percentage-of-Completion Method (PCM)
— Look-Back Interest
— Home Construction Contract Exception
— Small Construction Contractor Exception
    — Completed Contract Method
• Accounting for Short-Term Contracts
    — Cash Method
    — Accrual Method
— Exempt-Contract Percentage of Completion Method
• Allocation of Costs
• Changing Accounting Methods

Business Expenses
• Trade or Business Expenses
    — Tools and Supplies
    — Rental Equipment
    — Insurance
    — Business Licenses
    — Trade Association Dues
    — Legal and Professional Fees
    — Advertising
• Compensation and Benefits
• Taxes and Interest
• Code Sec. 179 Expensing and Depreciation
• Car and Truck Expenses
• Travel, Meals, and Entertainment
• Home Office Expenses
• Domestic Production Activities

Business Expenses continued …
• Other Business Expenses
— Business Bad Debts
— Casualty Losses
— Net Operating Losses (NOLs)
— Continuing Education

Employee Tool Reimbursement Plans
• Accountable v. Non-Accountable Plans
• Business Connection
• Substantiation of Expenses
• Return of Excess Reimbursements

Employment and Other Taxes
• Employee vs. Independent Contractor
    — Worker Classification
    — Subcontractors
    — Day Laborers
• Income Tax Withholding
    — Backup Withholding
• FICA & FUTA Taxes
• Self-Employment Income
• Other Taxes

Real Estate Developers
• Real Property Subdivided for Sale
• Common Improvements
• Acquisition Costs
• Sale or Disposit

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Everything you could want to know about delays, damages and more. This book provides thorough coverage of delay and impact claims. The authors explain different types of delays, how delays occur and the effects of such delays. The book discusses how damages are calculated; what types of clauses to include in the construction contract concerning scheduling, delays and impacts; and how project delays and claims arise under the various project delivery methods.

In addition, a number of chapters are devoted to impact claims-disruption, lost labor productivity and acceleration. This book, containing at-a-glance charts and checklists, as well as over 1,500 cases, is a significant resource for those involved in managing and measuring time.

Table of contents:
Short Reference List
Chapter 1 Delay
Chapter 2 Addressing Delay and Disruption in the Contract
Chapter 3 Responsibility for Delay
Chapter 4 Effects of Delay
Chapter 5 Delays, Disruptions, and Lost Labor Productivity
Chapter 6 Acceleration
Chapter 7 Project Delivery Methods and Delay Claims
Chapter 8 Recognizing and Dealing with Delays and Other Disruptions
Chapter 9 Processing Claims
Chapter 10 Analysis of Claims
Chapter 11 Using the Schedule to Prove Delay and Disruptions
Chapter 12 Delay Damages
Chapter 13 Establishing the Basis of Liability
Chapter 14 Dispute Resolution Forums
Chapter 15 Sureties and Delay Claims
Chapter 16 Avoiding and Minimizing Claims
Table of Authorities
Index

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Consent to Treatment is the single-volume complete library of patient consent topics and solutions. Written by an experienced health care attorney and risk manager, this leading resource helps you formulate your own effective, voluntary and lawful policies and procedures, so that you can successfully limit liability and avoid litigation.

Described as the bible on consent by health lawyers and risk managers, it was recently reviewed by the Journal of the American Medical Association and has been cited in over 90 law review articles and 20 court decisions, including a landmark ruling by the U.S. Supreme Court regarding end-of-life choice-making.

This handbook helps you navigate both common and complex topics to remain compliant with state and federal laws. The Fourth Edition has been updated to include information on the new algorithm on therapeutic consent process. It also includes important developments on HIV testing, human research, minors and organ donation and details the new CMS interpretive guidelines on informed consent

Table of Contents:

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This 3-hour recorded Webinar is entitled "Preparing and Conducting a Consultation with CCH Profit Driver." It is a high energy, informative session led by Mark Holton: an internationally renowned taxation and business management consultant and an expert in CCH Profit Driver implementation. Step by step you will learn how to become a trusted advisor to your clients, earning additional revenue by providing them with the consultation services they not only want, but need in today's economy.

Here are just some of the topics that will be covered at this important event:

• How to determine which clients are potential prospects for your consultation service
• How to efficiently prepare a consultation using CCH Profit Driver
• How to explain financial formulas using terms that are easy to understand
• How to conduct the ideal consultation
• What your next steps should be after the consultation has been completed
• What your pricing strategy should be for these value-added services
• And more!

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Rotch Library - NA1153.A74 A35 2019

Online Resource

Online Resource

Online Resource

Rotch Library - NA5870.A9 D37 2019

Online Resource

Rotch Library - NA6245.I8 J33 2019

Barker Library - TH1421.K73 2019

Barker Library - TH3301.R59 2019

Online Resource

Online Resource

Rotch Library - NA2728.C664 2020

Rotch Library - NA105.Z64 2019

Online Resource

Online Resource

Rotch Library - NA682.D43 V58 2018

Published: November 2012

Contracts can be your first line of defense against delays. But they have to be drafted very carefully. Construction Delay Claims, Fourth Edition gives you an in-depth analysis of all the pertinent clauses and details what they can and can’t do to minimize delays and avoid litigation.

This resource is written for everyone involved with delay and impact construction claims — the most common form of disputes in the construction industry. You’ll find that this resource presents the most thorough, detailed review of delay claims liability available, including a complete description of the entire process for filing and pursuing claims along with more than 1,950 cases and analyses.

It gives you the information you need to determine your best course of action. The book presents detailed knowledge drawn from the authors’ thirty-five years of experience in the industry. You’ll learn how to anticipate delays and mitigate damages through the use of advanced planning and immediate responses by the parties involved. You’ll also receive helpful instructions about the best use of construction schedules to avert delays, or to prove their impact if they do occur.

Coverage includes:

• Effective ways to challenge a claimant’s use of the Total Cost Method of Calculation
• The effectiveness of “no damages for delay” clauses
• The use of ADR methods to resolve delay claims
• The meaning and implication of concurrent delays
• Cumulative impact effect of multiple change orders
• The impact and probability of delays in design-build, construction management, and multiple prime contracting
• Latest research into the effect and measurement of lost productivity
• The most recent assessments of how states are applying the Eichleay formula

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Published: July 2012

Anticipate, evaluate and litigate claims and get up-to-date with the latest methods for determining value of work, with the definitive guide to construction change orders. Commonly encountered claim issues are covered in detail, including surety issues, evaluating changes resulting from ambiguous specifications or inadequate design, measuring the cost impact of delays and proving the price of damages. Construction Change Order Claims delivers innovative defenses and offers practical tips and accounting tools to evaluate progress and calculate payments.

Is a change order on a construction project an “extra”? When does an owner’s unintentional interference cross the line between a mere hindrance to an alteration of the contractor’s intended methods of performance? What specific circumstances support the use of the cardinal change doctrine? When should the Percentage of Completion accounting method be employed? This all-in-one resource helps you quickly answer these difficult questions and steers you through every type of change claim, offering hands-on guidance and analysis from 25 experienced practitioners.

Table of Contents:

• Chapter 1: The Owner’s Right to Make Changes and the Contractor’s Right to be Paid
• Chapter 2: Scope of Typical Clauses
• Chapter 3: Authority to Order Changes
• Chapter 4: Formal Change Orders and Constructive Changes
• Chapter 5: Challenging the Finality of an Executed Change Order
• Chapter 6: Contractor Certifications and False Claims
• Chapter 7: Changes Resulting from Breach of Implied Warranties, Misrepresentation, and Non-Disclosure of Superior Knowledge
• Chapter 8: Changes Resulting from Ambiguous Specifications
• Chapter 9: Changes That Result from Delays and Interferences
• Chapter 10: Changes Resulting from Impossibility or Impracticability of Performance
• Chapter 11: The Cardinal Change
• Chapter 12: Changes Resulting from Termination
• Chapter 13: Notice Requirements for Changes and Related Claims
• Chapter 14: Pre-Litigation Advice for Change Order Claims
• Chapter 15: Preparing and Defending a Claim for Damages: A Practical Guide
• Chapter 16: Surety Issues Pertaining to Changes
• Chapter 17: Accounting for Change Orders: How and When to Recognize Revenue from Change Orders
• Chapter 18: Proving and Pricing Damages
• Table of cases
• Index

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Published: October 2012

Calculating Lost Labor Productivity in Construction Claims demonstrates how to plan for increased labor costs and minimize the risks; identify the causes of the cost overrun; introduce appropriate evidence of lost labor productivity to establish damages; and resolve disputes through prior agreement. Case law support for awards and denials of compensation for each type of claim is analyzed, along with the studies or techniques used to prove damages. You will understand how to quickly and easily compute lost labor productivity caused by a variety of factors.

This book offers easy-to-read sample charts and graphs and applies various empirical and academic studies and models. You also get analysis of productivity losses from the Department of Labor, Construction Industry Institute, NECA and more.

Table of Contents:

• Chapter 1: Labor Productivity Defined
• Chapter 2: Overtime and Shift Work
• Chapter 3: Acceleration
• Chapter 4: The Effect of Change Orders on Productivity
• Chapter 5: Productivity Losses Related to Weather
• Chapter 6: Experience Curves
• Chapter 7: Project Characteristics That Affect Labor
• Chapter 8: Project Management Impacts on Productivity
• Chapter 9: Nonwage Labor Cost
• Chapter 10: Measuring Productivity
• Chapter 11: Predicting Labor Productivity Losses
• Chapter 12: Presentation of Productivity Analysis
• Appendix
• Table of cases

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Polizzi, David, author