![]() This amount for the line item in a construction contract should be a number that will not vary with the project going forward. ![]() ![]() Line items are usually expressed in round numbers, and are calculated by the contractor for such work as foundation, framing, or roofing. Allowances often vary, either to increase or decrease the construction contract price. A line item should be a number that does not vary as the construction project goes forward. Line items are different from allowances. A typical construction contract, either residential or commercial, is likely to have a total price for the construction work to be performed, and a list of line items which make up of the components of the total price.
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