When this guide is useful
A construction contract includes estimated allowances later adjusted by selections and change orders.
The distinction that matters
Reconcile final installed work and costs rather than relying on original allowances. Deposits, credits and direct purchases can change the source pool.
A worked situation to investigate
A builder's contract contains fixture allowances but the owner selects more expensive items and buys some directly.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.