| Billings in Excess of Costs and Estimated Earnings and Costs and Estimated Earnings in Excess of Billings |
Billings in excess of costs and estimated earnings as of June 30, 2026 and December 31, 2025 are as follows: | | | | | | | June 30, 2026 | | December 31, 2025 | | | | | | | Billings to date | $ | 4,230,627 | | $ | 3,828,333 | | | | | | | Costs incurred on uncompleted contracts | | 818,024 | | | 1,001,817 | Estimated earnings | | 942,465 | | | 1,162,649 | Cost plus estimated earnings | | 1,760,489 | | | 2,164,466 | | | | | | | Billings in excess of costs plus estimated earnings on uncompleted contracts | $ | 2,470,138 | | $ | 1,663,867 |
Costs and estimated earnings in excess of billings as of June 30, 2026 and December 31, 2025 are as follows: | | | | | | | June 30, 2026 | | December 31, 2025 | | | | | | | Costs incurred on uncompleted contracts | $ | 2,426,776 | | $ | 3,283,890 | Estimated earnings | | 3,038,526 | | | 3,817,017 | Total costs and estimated earnings | | 5,465,302 | | | 7,100,907 | Billings to date | | 5,263,364 | | | 6,442,730 | Costs and estimated earnings in excess of billings on uncompleted contracts | $ | 201,938 | | $ | 658,177 |
|