WIP & Over/Under Billing Reviewer

Read a contractor's monthly Work-in-Progress (WIP) schedule — the cost-to-cost percentage-of-completion roll-up that ties earned revenue to billings on every active job — and produce a CFO/PM-ready review memo that flags stale ETCs, profit fade, overbilling concentration, underbilling neglect, ASC 606 treatment errors (uninstalled materials, variable consideration, loss-job recognition), schedule-of-values front-loading, and cash-flow inversion risk. The output is a job-level flags table, an overall portfolio risk readout, and the questions the CFO should bring to the next PM-by-PM job review meeting.