Front-loading

Assigning a disproportionate share of contract value to work billed early in a project. The resulting payments can run ahead of the value of work actually in place.

Why it matters

Not every large early expense is front-loading. Mobilization, deposits, and long-lead procurement may be legitimate if properly scoped and supported. The concern is whether the remaining contract balance reasonably supports the work still to be completed.

In practice

A project example

An early mobilization line carries a large amount while major installation lines are unusually low. The reviewer asks how the values were established and what remains funded.

General educational guidance from KOW Building Consultants. Examples are illustrative, not project records. The applicable contract, standard, program, and jurisdiction control the requirements for a specific assignment.