One completed-project model
This is a fictional whole-project summary for P-042 completed October 1, 2026, not a real person’s daily timesheet. All rates are illustrative valuations.
| Project | Period | Person | Category | Hours | Internal hourly cost | Cost | Basis |
|---|---|---|---|---|---|---|---|
| P-042 | Whole project | Petra | Delivery | 25 | $60 | $1,500 | Model estimate |
| P-042 | Whole project | Petra | Rework | 5 | $60 | $300 | Model estimate |
| P-042 | Whole project | Petra | Administration | 5 | $60 | $300 | Model estimate |
Total 35 h, labor $2,100, subcontractor $400, direct costs $2,500. Fee excluding applicable taxes $3,000. Contribution $500, 16.7% of fee. Remaining work 0 h because this model is complete. Cash collection and other company costs are outside this result. These amounts are an independent US example, not currency conversion.
Unfinished alternative
A different situation: 15 h actual, 20 h estimated remaining. Do not present the remainder after 15 h as the final result. For a completion forecast use 35 h and expected direct expenses, marking the future 20 h as estimated. Do not rewrite actual history as 35 h worked.
Unknown or zero input
Unknown hourly cost is not zero: you can report hours but cannot claim a precise monetary contribution yet. A verified actual zero is valid. Zero fee with the same costs gives −$2,500 without a percentage ratio. Negative contribution remains negative; a missing input asks for completion. Document or label estimates and use a consistent tax basis.