Construction contractors continue to confront a surety industry made extremely conservative by the economic climate. Essentially, the surety industry's definition of ?acceptable risk? has narrowed. There are several indicators that sureties look at when considering the bonding capacity of a company. These include net worth/working capital, profitability, cash flow, overbillings and underbillings, work-in-progress calculations, and the method in which change orders and claims are handled. Not only can Kirschner & Associates give you great advice on how to maximize the above indicators, but we can also build the surety's confidence in dealing with your company and smooth the way for a pleasant working relationship. Our accounting firm has considerable experience in helping construction companies increase their bonding capacity.