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Financial

Cash Flow

In Plain English

The timing of money coming in from the owner versus money going out to pay workers and suppliers.

Definition

Cash flow in construction is the timing and magnitude of money moving into and out of a project or company, including receipts from owner payments and disbursements for labor, materials, subcontractors, and overhead. Negative cash flow occurs when outflows exceed inflows, which can happen even on profitable projects due to retention, slow payment, or front-loaded costs. Cash flow projections are essential for project financial planning.

Example

The 10% retention on a $20M project meant the contractor was always owed $2M that couldn't be collected until project closeout, creating a significant cash flow challenge.

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