Taxstra

Taxstra • Planning worksheet • 2026-09-07

AIA Billing: Progress Payments, Retainage and Reconciliation

Use this worksheet alongside the guide. The figures and schedules are educational illustrations, not individualized tax advice or a recommendation for your circumstances.

Work through your records

Read the explanation in the guide before filling in the schedule. Keep the illustrated values separate from your actual records. For each row, identify the supporting document, applicable period, unresolved assumption, and person responsible. Do not treat example percentages or classifications as established facts for your situation.

Record What it supports Who resolves a difference Your records / questions
Executed contract and approved changes Authorized scope and billing value Project management with the contracting parties
Progress evidence Work included in the request Project manager and required reviewer
Stored-material support Eligibility and amounts under the contract Project team and contract administrator
Prior certified applications Cumulative amount already certified Billing team and reviewer
Receivable and receipt ledger What has been invoiced and collected Accounting team
Reconciliation Calculation Amount Your records / questions
Current authorized contract $500,000 + $50,000 $550,000
Supported completed work and stored materials Assumed cumulative amount $220,000
Retainage held $220,000 × 10% ($22,000)
Cumulative amount less retainage $220,000 − $22,000 $198,000
Prior certificates Assumed cumulative amount ($126,000)
Current request in this example $198,000 − $126,000 $72,000
Contract value not yet completed or stored $550,000 − $220,000 $330,000

Resolve the decision

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