chart of accounts

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2 articles tagged with "chart of accounts".

Industry GuideMar 22, 2026

Cost Codes and the CSI MasterFormat: A Construction Accounting Primer

Cost codes are the organizational backbone of construction accounting — the tags that turn millions of individual cost transactions into a coherent view of how a project is performing. The CSI MasterFormat is the industry-standard numbering system that most construction companies use as the foundation for their cost code structure. Here is how the system works, why the six-digit pattern matters, and how to set up a cost code structure that survives the life of a company.

Marcus Reyes7 min read

Best PracticesFeb 13, 2026

What Is a Chart of Accounts for a Construction Company?

The chart of accounts is the list of every bucket where financial transactions can be posted — assets, liabilities, equity, revenue, expenses. In construction, the chart needs specific structure for work-in-progress accounting, job costing, retainage, and percentage-of-completion revenue recognition. Here is what a construction chart of accounts contains, how it differs from generic charts, and how to structure one for a growing company.

Sarah Blake7 min read

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