Commercial position
The sum of the governed SOV lines, reconciled to the contract price with no plug.
| Sum of governed SOV lines | $354,400,000.00 |
| Contract price | $354,400,000.00 |
| Reconciliation difference | $0.00 |
| Mapped to resolved objects (L3+) | $39,910,000.00 |
| Priced coarse (L1–L2) | $311,490,000.00 |
| Unallocated within priced objects | $3,000,000.00 |
| Ambiguous mapping | $0.00 |
| Contradictory mapping | $0.00 |
| Price resolved to L3+ (assembly or finer) | 11.3% |
Every governed dollar ends in exactly one visible disposition: mapped, coarse, unallocated, ambiguous or contradictory. Price resolved to L3+ is the share of the contract price whose scope is defined at assembly level or finer — not percent complete and not construction progress. $0 is a filed figure. GAP is an unanswered question. “—” means the phase cannot apply to this object at all. The three are never rendered alike.
Price resolved to L3+ is the share of the contract price whose scope is defined at assembly level or finer — not percent complete and not construction progress. The dashed band is priced scope with no object defined yet — carried as UNMAPPED, not distributed.
Scope / cost matrix
One row per priced object. Engineering, procurement and construction are slices of the same object, and the residual is shown as unallocated rather than pushed into a phase.
| Object | Res. | Engineering | Procurement | Construction | Other | Unallocated | Contract value | Provenance |
|---|---|---|---|---|---|---|---|---|
| Engineering managementService package | L1 | $4.20M | GAP | GAP | GAP | $0 | $4.20M | MODEL-DERIVED |
| Roads and site civilCivil packagecoarse remainder $6.09M | L2 | $400k | $1.10M | $4.90M | GAP | $0 | $6.40M | MODEL-DERIVED |
| Collection systemElectrical packagecoarse remainder $5.90M | L2 | $2.20M | $12.40M | $12.40M | GAP | $0 | $27.00M | MODEL-DERIVED |
| Array foundationsCivil package | L2 | $900k | $2.10M | $11.20M | GAP | $0 | $14.20M | MODEL-DERIVED |
| Racking and trackerStructural package | L2 | $1.10M | $26.40M | $13.50M | GAP | $0 | $41.00M | MODEL-DERIVED |
| PV modulesEquipment package | L2 | $500k | $141.00M | $7.00M | GAP | $0 | $148.50M | MODEL-DERIVED |
| Inverters and MV skidsEquipment package | L2 | $1.20M | $28.60M | $8.20M | GAP | $0 | $38.00M | MODEL-DERIVED |
| SubstationElectrical package | L2 | $1.80M | $9.70M | $7.00M | GAP | $0 | $18.50M | MODEL-DERIVED |
| Interconnection and gen-tieElectrical package | L2 | $700k | $3.40M | $4.80M | GAP | $0 | $8.90M | MODEL-DERIVED |
| SCADA and controlsControls package | L2 | $600k | $1.70M | $800k | GAP | $0 | $3.10M | MODEL-DERIVED |
| Commissioning and testingService package | L2 | GAP | GAP | $2.20M | GAP | $500k | $2.70M | MODEL-DERIVED |
| General conditions and indirectsIndirect | L1 | — | — | — | $21.90M | $0 | $21.90M | MODEL-DERIVED |
| Allowance — undefined site workAllowance | L2 | GAP | GAP | GAP | GAP | $3.00M | $3.00M | GAP |
| Sales and use taxIndirect | L1 | — | — | — | $9.50M | $0 | $9.50M | MODEL-DERIVED |
| Owner-approved contingencyIndirect | L1 | — | — | — | $5.00M | $0 | $5.00M | MODEL-DERIVED |
| Bonds and insuranceIndirect | L1 | — | — | — | $2.50M | $0 | $2.50M | MODEL-DERIVED |
| Main power transformer T-01Transformer | L4 | $180k | $4.60M | $420k | GAP | $0 | $5.20M | MODEL-DERIVED |
| 34.5 kV / 138 kV switchgearSwitchgear assembly | L3 | $550k | $3.55M | $2.30M | GAP | $0 | $6.40M | MODEL-DERIVED |
| Control building and relay panelsBuilding assembly | L3 | $350k | $750k | $1.80M | GAP | $0 | $2.90M | MODEL-DERIVED |
| HV yard steel, bus and groundingStructural assembly | L3 | $720k | $800k | $2.48M | GAP | $0 | $4.00M | MODEL-DERIVED |
| Feeder AMV feedercoarse remainder $4.50M | L3 | $500k | $2.80M | $2.80M | GAP | $0 | $6.10M | MODEL-DERIVED |
| Feeder BMV feeder | L3 | $450k | $2.45M | $2.50M | GAP | $0 | $5.40M | MODEL-DERIVED |
| Feeder CMV feeder | L3 | $420k | $2.38M | $2.40M | GAP | $0 | $5.20M | MODEL-DERIVED |
| Feeder DMV feeder | L3 | $380k | $2.02M | $2.00M | GAP | $0 | $4.40M | MODEL-DERIVED |
| Cable run A-01MV cable runcoarse remainder $1.48M | L4 | $60k | $900k | $640k | GAP | $0 | $1.60M | MODEL-DERIVED |
| Cable segment A-01-003MV cable segment | L5 | GAP | $74k | $46k | GAP | $0 | $120k | MODEL-DERIVED |
| Road crossing 07Duct-bank crossing | L4 | $20k | $60k | $230k | GAP | $0 | $310k | MODEL-DERIVED |
$0 is a filed figure. GAP is an unanswered question. “—” means the phase cannot apply to this object at all. The three are never rendered alike.
SOV crosswalk
How each contract line resolves onto objects, and how much of it is still priced coarse.
| Code | SOV line | Kind | Contract | Mapped | Coarse | Unallocated | Treatment | Resolved |
|---|---|---|---|---|---|---|---|---|
| 1000 | Engineering management | horizontal | $4.20M | $0 | $4.20M | $0 | CROSS | 0% |
| 2100 | Roads and site civil | physical | $6.40M | $310k | $6.09M | $0 | OBJ | 4.8% |
| 2300 | Collection system | physical | $27.00M | $21.10M | $5.90M | $0 | OBJ | 78.1% |
| 3100 | Array foundations | physical | $14.20M | $0 | $14.20M | $0 | OBJ | 0% |
| 3400 | Racking and tracker | physical | $41.00M | $0 | $41.00M | $0 | OBJ | 0% |
| 3600 | PV modules | physical | $148.50M | $0 | $148.50M | $0 | OBJ | 0% |
| 4200 | Inverters and MV skids | physical | $38.00M | $0 | $38.00M | $0 | OBJ | 0% |
| 4600 | Substation | physical | $18.50M | $18.50M | $0 | $0 | OBJ | 100% |
| 4800 | Interconnection and gen-tie | physical | $8.90M | $0 | $8.90M | $0 | OBJ | 0% |
| 5200 | SCADA and controls | physical | $3.10M | $0 | $3.10M | $0 | OBJ | 0% |
| 6100 | Commissioning and testing | horizontal | $2.70M | $0 | $2.70M | $0 | CROSS | 0% |
| 7000 | General conditions and indirects | indirect | $21.90M | $0 | $21.90M | $0 | PROJ | — |
| 8000 | Allowance — undefined site work | indirect | $3.00M | $0 | $0 | $3.00M | TBA | pending |
| 9100 | Sales and use tax | indirect | $9.50M | $0 | $9.50M | $0 | PROJ | — |
| 9200 | Owner-approved contingency | indirect | $5.00M | $0 | $5.00M | $0 | PROJ | — |
| 9300 | Bonds and insurance | indirect | $2.50M | $0 | $2.50M | $0 | PROJ | — |
Price resolved to L3+ is the share of the contract price whose scope is defined at assembly level or finer — not percent complete and not construction progress. A physical line resolves onto objects; a horizontal line crosses many objects by design; an indirect line prices the project, so object resolution does not apply to it and reads “—” rather than 0%.
Progress measures
Five measures, each with its own denominator. There is no single percent complete.
| Object | Eng. maturity | Procurement | Installed | Earned | Paid |
|---|---|---|---|---|---|
| Substation | 95% | 88% | 31% | 62% | 58% |
| Collection system | 82% | 73% | 42% | 51% | 47% |
| Array foundations | 88% | 96% | 94% | 91% | 84% |
| PV modules | GAP | 100% | 22% | 34% | 31% |
Five separate measures, never averaged into one percent complete. Each denominator is stated on the object record: engineering deliverables issued, committed price over procurement allocation, installed quantity over governed quantity, earned value and cash paid over object contract value.
A dashed bar is a measure the record does not take for that object. Nothing here is averaged into one figure.
Bid to signed, by object
What the negotiation did to the money, object by object and phase by phase.
Bid and signed price the same object graph. Opening the table shows the movement per object and per phase; a positive delta is scope growth or negotiated change, and it is not called an overrun.
Long-lead procurement
Procurement is economically meaningful before anything is installed.
| Object | Vendor / PO | Committed | Stored | Required on site | Forecast | Float |
|---|---|---|---|---|---|---|
| Main power transformer T-01 | Illustrative transformer vendor · PO-4411 | $4.60M | $1.38M | 2026-11-13 | 2026-11-27 | -14 d |
| PV modules | Illustrative module supplier · PO-4102 | $141.00M | $42.30M | 2026-09-01 | 2026-09-01 | GAP |
Title transfer, stored material and negative float are object facts, not schedule opinions. Transformer T-01 forecasts 14 days past its required-on-site date, and the backfeed milestone carries the same −14 days.
Change order — object matrix
A change order updates the object graph, the commercial allocation, the risk allocation and the schedule position together.
| Object | Engineering | Procurement | Construction | Object total | Days | Risk | Provenance |
|---|---|---|---|---|---|---|---|
| Feeder B | $18k | $122k | $345k | $485k | 11 | Differing site conditions | COUNTERFACTUAL |
| Feeder C | $16k | $108k | $306k | $430k | 9 | Differing site conditions | COUNTERFACTUAL |
| Road crossing 07 | $41k | $80k | $164k | $285k | 8 | Differing site conditions | COUNTERFACTUAL |
| Claimed decomposition, summed | $75k | $310k | $815k | $1,200,000.00 | 28 | The filed total and the summed lines agree. |
| Money state | Amount |
|---|---|
| Claimed (proposed decomposition) | $1,200,000.00 |
| Executed under CO-014 (governed) | $740,000.00 |
| Claimed less executed | $460,000.00 COUNTERFACTUAL |
| Executed money decomposed onto objects | GAP — no object mapping filed for the executed instrument |
| SOV effect (claimed) | Delta |
|---|---|
| 2300 Collection system | $915,000.00 |
| 2100 Roads and site civil | $285,000.00 |
The claimed decomposition below totals $1,200,000. The governed change order CO-014 executed $740,000 and has not been decomposed across objects — that mapping is a GAP, not a pro-rata split.
A claimed decomposition and an executed change order are two separate figures. The difference is stated only where the change order was executed in settlement of the claim. The change order was executed in settlement of this claim.
Engineering definition
Better engineering definition resolves coarse commercial objects. It does not erase them.
| Deliverable | Type | Maturity | Objects it defines |
|---|---|---|---|
| Substation general arrangement | drawing set | IFC Rev 2 | Substation; 34.5 kV / 138 kV switchgear; HV yard steel, bus and grounding |
| Transformer T-01 vendor submittal | submittal | Approved as noted | Main power transformer T-01 |
| Electrical single-line | drawing set | IFC Rev 2 | Collection system; Feeder A; Feeder B; Feeder C; Feeder D |
| MV cable schedule | specification | Rev 3 | Feeder A; Cable run A-01; Cable segment A-01-003 |
| Foundation calculations | calculation package | Issued for review | Array foundations |