Glossary

What is a Schedule of Values (SOV)?

A schedule of values is a detailed breakdown of the contract price into individual line items used to track and bill progress on a construction project. The SOV is the foundation of AIA-style progress billing.

Definition

A schedule of values (SOV) is a detailed breakdown of a construction contract total value into individual line items — typically by division, trade, or cost code. It serves as the basis for progress billing: each pay application reports the percentage complete per line item rather than a single lump sum.

Frequently Asked Questions

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