September 30, 2013 | September 30, 2012 | ||||||
Costs incurred on uncompleted contracts | $ | 14,572 | $ | 419,396 | |||
Estimated earnings on contracts in progress | 25,387 | 126,564 | |||||
39,959 | 545,960 | ||||||
Less billings on contracts in progress | 47,492 | 485,101 | |||||
$ | (7,533 | ) | $ | 60,859 | |||
Costs and estimated earnings in excess of billings | $ | — | $ | 62,667 | |||
Billings in excess of costs and estimated earnings | 7,533 | 1,808 | |||||
$ | (7,533 | ) | $ | 60,859 | |||