Pro Forma

How an architecture office and its projects are budgeted, taught as three linked ledgers. OFFICE: set a roster (sole practitioner to an 80-person departmental firm), each role's salary and utilization, the payroll burden, the overhead lines and a profit target, and read the chain the Handbook teaches — direct and indirect labor, overhead rate, break-even and net multipliers, the billing rate for every seat, revenue per FTE — then see how the same profit reaches an owner under a sole proprietorship, partnership, LLC, S corporation or C corporation. PROJECT: pick a building type and delivery method (design-bid-build, design-build, CM at risk, IPD), a compensation basis from AIA B101's menu (percentage of construction cost, stipulated sum, per square foot, hourly, hourly not-to-exceed, cost plus a multiplier, IPD profit-at-risk), budget the net fee top-down into hours per phase at the office's own multiplier, then add an overrun and watch every basis answer it differently — the comparison table names who paid. CASH FLOW: the same project month by month with a retainer and a payment lag, so the line of credit a profitable lump-sum job still needs is a number, not a warning. Every headline value says its method on hover and on keyboard focus, each table carries its sources under it, and the defaults say where they came from. Client-side, no account.