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<br />SOUTHEASTERN ENGINEERING CONTRACTORS, INC. <br />NOTES TO THE FINANC1AL STATEMENTS <br /> <br />NOTE 3 - COSTS AND ESTIMATED EARNINGS ON UNCOMPLETED CONTRACTS <br /> <br />Costs incurred on uncompleted contracts <br />Estimated earnings <br /> <br />2009 <br />$ 29,429,865 <br />5,779,166 <br />35,209,031 <br />(39,686,133) <br />$ (4,477,102) <br /> <br />Less: billings to date <br /> <br />Costs and estimated earnings in excess of billings <br />on uncompleted contracts <br />Billings in excess of costs and estimated <br />earnings on uncompleted contracts <br /> <br />$ <br /> <br />(4,477,102) <br />$ (4,477,102) <br /> <br />NOTE4-BACKLOG <br /> <br />2008 <br />$ 19,485,216 <br />3,736,798 <br />23,222,014 <br />(26,019,877) <br />$ (2,797,863) <br /> <br />$ 115,913 <br /> <br />(2,913,776) <br />$ (2,797,863) <br /> <br />The following is a reconciliation of backlog representing signed contracts in existence as of <br />June 30: <br /> <br />Balance at the beginning of the year <br />Contracts and adjustments <br /> <br />2009 <br />$ 53,937,241 <br />(205,354) <br />53,731,887 <br />(10,226,909) <br />$ 43,504,978 <br /> <br />Less: contract revenues earned for six months <br />Balance at the end of the six months <br /> <br />2008 <br />. $ 16,052,605 <br />5,365,372 <br />21,417,977 <br />(7,260,004) <br />$ 14,157,973 <br /> <br />The Company assures that all contract cost pertaining to the financial statements for the six <br />months ended June 30, 2009 have been included. <br /> <br />NOTE 5 - CONCENTRATION OF CREDIT RISK <br /> <br />The Company maintains its cash balances in a financial institution in Miami, Florida. The <br />balances are insured by the Federal Deposit Insurance Corporation up to $100,000. <br />Temporary additional protection of $150,000 has been extended by the FDIC through <br />December 31, 2009. These balances may at times exceed insured limits. <br /> <br />The Company as of June 30, 2009, had 98 % of their receivables with four customers. <br /> <br />The Company as of June 30, 2008, had 82 % of their receivables with two customers. <br /> <br />. 8 <br />