Definition

Schedule of Values as the Billing Framework

The Schedule of Values (SOV) is a line-item breakdown of the contract price into billable categories — organized by trade, phase, or CSI division. Each progress billing invoice mirrors the SOV so that every dollar billed traces to a defined scope element. Each line advances period by period: prior amount, this-period amount, materials stored, retainage deduction, and remaining balance. A well-structured SOV prevents disputes by making the math self-evident to reviewers.

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Updated 2026-05-04

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Electrician Business Operations

Running an Electrical Contracting Business Course

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