Construction WIP schedule: percent complete and billings

Create a construction WIP schedule for {contractor_name} for {period_end_date}.

Inputs:
- Job list with contract price and approved change orders: {job_contracts}
- Costs incurred to date and estimated cost to complete: {job_costs_estimates}
- Billings to date and retainage: {billings_retainage}
- Revenue recognition method (cost-to-cost, etc.): {method}
- Any claims/unapproved change orders: {claims}

Output:
1) WIP table by job: contract value, total est cost, costs to date, % complete, revenue to date, revenue this period, billings to date, over/under billing.
2) Exception flags (loss jobs, large estimate changes, unapproved COs).
3) Suggested journal entries (under/over billings, loss accruals).
4) Documentation checklist for auditors/banks.

Be explicit about assumptions and rounding.