Hello Joyce, 

Thank you so much for your answer.

Usually we contractors make budget for projects that we build for our clients so that we can monitor the actual cost and check variance and also to evaluate the performance of our Engineers as well as our Estimators.

so project estimate is apple to apple with P&L accounts ONLY. Thant why I still didn't get you when you mentioned we can also make budget for Balance Sheet accounts Project related also.

I know we can make a balance sheet accounts budget BUT this will be for the whole company NOT for certain projects. Is that make sense?

Thanks for the short reply.

Regards 

Mahmoud