time and materials

Time-and-Materials Billing in Construction: Rates, Markups, and the Documentation That Actually Gets Paid

T&M billing is how change orders for unknown scope, emergency work, and cost-plus elements of fixed-price contracts get invoiced. The format seems simple — hours × rate + materials × markup — but the documentation, rate structure, and markup layering are where T&M bills get picked apart at audit. Here's what a defensible T&M invoice looks like.