Project and contract accounting depth - you know job costing, WIP, cost-to-complete discipline, over- and under-billings, retainage, contract modifications, claims, and loss contracts well enough to work through a question with a controller in the moment rather than taking it away and coming back. Strong command of ASC 606 as applied to construction and service contracts, including contract modifications and variable consideration, contract asset and liability classification, and loss provisions, with the ability to write technical positions that hold up in an audit.