v3.26.1
Contract Assets and Liabilities
6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Contract Assets and Liabilities Contract Assets and Liabilities
As a result of changes in contract transaction price related to performance obligations that were satisfied or partially satisfied prior to the end of the periods, we recognized revenue of $92.4 million and $68.8 million during the three months ended June 30, 2026 and 2025, respectively, and $148.5 million and $118.3 million during the six months ended June 30, 2026 and 2025, respectively. The changes in contract transaction price for the three and six months ended June 30, 2026 and 2025 were from items such as executed or estimated change orders, contract modifications and claims.
As of June 30, 2026 and December 31, 2025, the aggregate claim recovery estimates included in contract asset and liability balances were $19.6 million and $19.4 million, respectively.
The components of the contract asset balances as of the respective dates were as follows:
(in thousands)June 30, 2026December 31, 2025
Costs in excess of billings and estimated earnings$115,146 $73,079 
Contract retention168,045 163,800 
Total contract assets$283,191 $236,879 
As of June 30, 2026 and December 31, 2025, no contract retention receivables individually exceeded 10% of total contract assets. The majority of the contract retention balance is expected to be collected within one year.
As work is performed, revenue is recognized and the corresponding contract liabilities are reduced. We recognized revenue of $105.9 million and $105.1 million during the three months ended June 30, 2026 and 2025, respectively, and $328.8
million and $312.9 million during the six months ended June 30, 2026 and 2025, respectively, that was included in the contract liability balances at December 31, 2025 and 2024, respectively.
The components of the contract liability balances as of the respective dates were as follows:
(in thousands)June 30, 2026December 31, 2025
Billings in excess of costs and estimated earnings, net of retention$435,251 $320,593 
Provisions for losses5,113 6,779 
Total contract liabilities$440,364 $327,372