The Cost to Complete is an estimate, in current dollars, of the Hard Cost to finish project construction. No Soft Costs are included in our estimate. We assess the project and determine what work is done and what is left to be completed. We also attempt to determine what has been paid for. The estimated value of the unfinished work, plus any outstanding charges that have not been paid for completed work, comprise the estimated Cost to Complete. To this Hard Cost Estimate must be added “Soft Cost Allowances” for professional fees, design and legal work, governmental fees, etc.