CONCRETE CONTRACTOR SOV FRONT-LOADING.
Concrete subcontractors front-load heavy cost into the early phases: mobilization, formwork fabrication, rebar fabrication, embeds, and equipment delivery. By the first pay app, $80K to $250K of cost has posted to AP on a $1M concrete project. Generic SOV templates cap mobilization at 3 to 5%, which leaves the rest to finance out of working capital for 60 to 90 days. Strategic SOV front-loading recovers the early phase cost in the first 2 to 3 pay apps instead of spreading it across the project life. Done correctly, it accelerates cash without creating the kind of overbilling position that triggers GC pushback.
The SOV decides when you get paid, so it earns real attention before you sign it. Whoever writes it decides when your money comes back, and the template you were sent was written to protect the GC's cash position first. Formwork and rebar get fabricated and paid for in week two, then stay inside a billing line that doesn't open until the walls reach percent complete in month three. Multiply that across four or five active jobs and the business is funding somebody else's timing all year long. That's not a margin problem and no price increase fixes it.
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WHAT IT MEANS.
Schedule of values front-loading is the structuring of the SOV so the early phases of a job bill closer to the cost those phases incur, instead of spreading contract value evenly across the project life.
A typical $1M commercial concrete project incurs $120K to $330K of early phase cost in the first 4 to 6 weeks, before meaningful production billing begins. It breaks down as $25K to $60K of mobilization covering crew transport, equipment delivery, site office, and security, plus $40K to $120K of formwork fabrication and delivery, $30K to $80K of rebar fabrication and delivery, $10K to $30K of embeds, anchors, and specialty items, and $15K to $40K of concrete material deposits where they apply.
Standard SOV mobilization lines typically cap at 3 to 5% of contract value, which is $30K to $50K on a $1M project. The remaining $90K to $280K of early phase cost finances out of working capital for 60 to 90 days, until production work generates pay app revenue. For a sub with 4 to 6 active concrete projects at once, working capital tied up in early phase financing typically is $400K to $1.2M continuously.
WHERE IT STOPS WORKING.
GC pushback at submittal
Heavily front-loaded SOVs trigger GC review and rejection. Most GCs accept reasonable front-loading, meaning mobilization at actual cost and stored materials properly documented, but they reject aggressive front-loading that reads like the sub collecting profit before the work is performed. Submittal is where that judgment gets made, so the cost breakdown has to go in alongside the SOV rather than after the GC asks for it.
Overbilling position risk
Front-loading accelerates cash and it also creates an overbilling position on the balance sheet. Overbilling above 6 to 8% of contract value raises concerns with both the GC and the surety. Target a modest overbilling position, 3 to 6% of contract value, even when you're front-loading on purpose.
Owner and architect review of stored materials
Stored materials billing requires the owner and the architect to verify the materials are on site, identified to the project, and insured. Some owners reject stored materials billing outright, and others require heavy documentation before they will approve it. The lever works on most commercial projects, but it's not universal.
Public contracts disallow it, and reputations travel
Most federal contracts and many state DOT contracts specify the SOV structure rigidly and prohibit material front-loading, so public work has far less room for cash acceleration than private commercial work does. There's a relationship cost on the private side too. Subs that get a reputation for aggressive SOV manipulation lose preferred bidder status with major GCs, and cash pulled forward on one project isn't worth years of work with that GC.
WHAT IT LOOKS LIKE IN DOLLARS.
Early phase cost on a $1M commercial concrete project is $120K to $330K across the first 4 to 6 weeks. The SOV mobilization line covers $30K to $50K of it at a 3 to 5% cap, so $90K to $280K finances out of working capital for 60 to 90 days. With 4 to 6 projects at once, that becomes $400K to $1.2M tied up continuously.
A $4M concrete sub with 5 active projects typically recovers $300K to $600K of working capital within the first 2 billing cycles after putting strategic front-loading in place. The recovery is permanent. Once the cycle is established, that working capital stays available for operating use instead of financing early phase cost on the next job.
FIVE LEVERS ON THE SOV.
Negotiate the mobilization line at actual mobilization cost, 8 to 12% of contract on typical concrete work, rather than accepting the GC's 3 to 5% template default. Most GCs will negotiate mobilization upward when the sub brings an actual cost breakdown to the conversation. The increase pulls $30K to $70K of working capital recovery into pay app number one.
Formwork and rebar delivered to the project site, or to a bonded storage location, can be billed as stored materials before installation. AIA G702 and G703 forms include stored materials lines built for this. Billing fabricated materials as they're produced and staged, instead of when they're placed in the structure, recovers $40K to $120K of formwork and rebar cost in pay app one or two rather than pay app four or five.
The SOV breaks contract value across work phases, and standard templates spread that value evenly: excavation 10%, footings 15%, walls 25%, slabs 30%, and finish 20%. Strategic weighting captures the cost each phase incurs. Excavation and footings take on a disproportionate share of mobilization and setup cost, so weighting them at 12 to 14% and 17 to 19%, against the template's 10% and 15%, recovers the setup cost earlier.
Anchor bolts, embed plates, specialty inserts, and post-tension cables get their own SOV lines instead of being absorbed into general concrete categories. That lets those items bill at delivery rather than waiting for the wall or slab line to reach percent complete. It's usually the easiest of the five levers to get approved.
Formwork cost gets treated as project specific sometimes and as reusable equipment cost other times. Negotiating a formwork rental rate per use, rather than a one time material cost, changes when the money comes back. On multi pour projects with reusable formwork, the rental structure produces better cash recovery than the material cost approach does.
FLAT MONTHLY FEE. NO SURPRISES.
Three tiers, priced by your trailing twelve month revenue. Which one you're in depends on how much of the work you want off your desk. No hourly billing. No payroll. The one-time onboarding fee is right here in the table.
Built for subs doing $1M to $12M. Above $12.5M we quote.
| Last 12 months revenue | Core | Strategic | Platinum | One-time onboarding |
|---|---|---|---|---|
| Under $1M | $1,900 | $3,100 | $3,300 | $2,500 |
| $1M to $3.5M | $2,600 | $4,100 | $5,300 | $4,500 |
| $3.5M to $6.5M | $3,800 | $5,900 | $8,300 | $6,000 |
| $6.5M to $9.5M | $5,100 | $7,600 | $11,800 | $7,500 |
| $9.5M to $12.5M | $6,100 | $8,900 | $14,900 | $9,000 |
| Above $12.5M | Quoted | Quoted | Quoted | Quoted |
The onboarding fee covers migrating your books back to the start of your last taxable year and getting you fully operational in 60 days. It's billed once, with your first invoice. It's the same for all three tiers, and it moves with your revenue band. Your first month is prorated, and your monthly engagement starts on the first of the first full month.
Just want the setup? Onboarding only is the same onboarding work with no monthly service after it, one time, at the onboarding fee plus $2,000. Start a monthly engagement later and $2,000 counts toward it. It starts at $4,500, and the price for every band is on the pricing page.
The three tier columns are the whole price. Which one fits depends on how much of the work you want off your desk. No payroll. No hidden line items. The onboarding fee is right here in the table.
- Online software only: QuickBooks, Sage, Viewpoint and similar. No VPN or hosted desktop.
- Not in any tier: payroll, pay applications, collections on receivables.
- Pricing valid through 2027.
CFO work. Your own bookkeeper keeps doing the books.
You stop guessing.
You get the CFO work. Job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a meeting every month that ends in decisions and never in a report.
Your bookkeeper still does the books.
Core, plus bookkeeping and bank reconciliations, plus job costing and WIP software set up and managed for you. Use your own online accounting software or we supply it, one price.
Every job shows its margin while it is still open.
Everything in Core, plus the bookkeeping and bank reconciliations done for you, and the job costing and WIP software set up, loaded with your cost codes, and managed every month. Use your own online software, or move to ours and we cover it.
A bookkeeper we choose does the books and reconciliations. No payroll.
Strategic, plus a controller who handles payables and receivables the way an in-house controller would. You approve every payment.
You approve, and the money side gets handled.
Everything in Strategic, plus a controller we choose who handles your bills and receivables for you the way an in-house controller would. They call vendors, pay the bills and keep the accounting current. We plan the cash flow first, and you approve every payment because it is your money.
A controller we choose does the payables and receivables. No payroll, no pay applications, no collections.
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