Loss and expense

Ascertained, head by head

Ascertained means calculated from evidence, not estimated. A single figure with no basis behind it invites an ascertainment of nil, and that is a perfectly defensible outcome.

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An extension of time is not a payment

Loss and expense needs a relevant matter under clause 4.21. An extension of time needs a relevant event under clause 2.29. The lists overlap and they are not the same, which is why claims arrive attached to events that cannot carry money.

QScope links every head of claim to the delay event that caused it, and says so when the event is one that buys time and nothing else. The warning appears where the claim is entered, not in a manual nobody opens.

  • Prolongation, disruption, head office overheads, finance charges, supervision, claim preparation
  • Each head linked to the delay event it arises from
  • Warning where the event is a relevant event but not a relevant matter
  • Notified, under assessment, ascertained and rejected held separately
Loss and expense
LE-02 prolongation
Claimed
£84,600
Ascertained
£61,200
Heads
4
Caused byEOT-02 late information
Period14 Mar to 22 May 2026
BasisPayroll and plant hire invoices
Ascertained£61,200
The period is the weeks the delay actually happened, not the weeks added to the end of the programme. Those are different weeks with different costs on site.

The basis is what makes the figure stand

Prolongation calculated as the tendered weekly preliminaries multiplied by the weeks of delay is a price, not a loss. The claim is for what was actually incurred over the period, evidenced from the accounts.

QScope holds the basis against each head and flags anything marked as ascertained with no basis recorded, because that is the line an assessor deletes first.

  • Period from and to, per head
  • Basis of ascertainment recorded against every figure
  • Flag where a head is ascertained with no basis
  • One click carries the ascertained total to the final account
Loss and expense
Summary
Prolongation£61,200
Disruption£18,400
Head office overheads£4,900
Claim preparationRejected
To the final account£84,500
Only heads marked as ascertained reach the final account. Claimed and ascertained are shown separately, because they are different numbers.

The time side of the same delay

A head of loss and expense almost always arises from a delay event, and that same event usually carries an extension of time. The two are assessed under different clauses and reach different conclusions, but they share a cause.

QScope holds the delay register alongside the heads of claim, so each head points back at the event that caused it and the time award is visible next to the money.

  • Thirteen relevant events, each flagged for whether it can carry money
  • Notice date, particulars date and award date held separately
  • Only awarded weeks move the revised completion date
  • Every head of claim points back at the event that caused it
Extensions of time
Register
EOT-01 · Variation instruction2 wks awarded
EOT-02 · Late information3 wks awarded
EOT-03 · Adverse weather4 wks awarded
Carries loss and expenseEOT-01, EOT-02
EOT-02 late information is a relevant matter, so the prolongation under LE-02 is claimed against it. Adverse weather carries time only.

Loss and expense is not folded into the variation

A variation is valued for the work it adds. The cost of the disruption it causes to the rest of the works is a separate matter, claimed as loss and expense, not buried in the rate for the additional work.

QScope keeps the variation value and the loss and expense apart, and lets you set a zero retention rate on loss and expense because it is normally not subject to retention.

  • Variation value and loss and expense recorded separately
  • Basis of valuation from the RICS hierarchy on the variation
  • Zero retention rate available on loss and expense
  • Each head of claim linked to the change that disrupted the works
Variations
VO-04 and its disruption
Variation value£6,800.00
Basis of valuationContract rates
Retention on variation5%
Loss and expense, separate£18,400.00
Retention on loss and expense0%
The value of VO-04 is retained in the normal way. The disruption it caused is claimed as loss and expense, which is not subject to retention.

Where the ascertained total lands

The ascertained loss and expense is one line on the final account, stated on its own because it is not subject to retention and the client is entitled to see it separately from the measured work.

QScope carries only the ascertained heads into the account, in the RICS order, and shows claimed and ascertained apart so the adjustment can be traced rather than accepted.

  • Loss and expense stated on its own line, not subject to retention
  • Only ascertained heads carried to the account
  • Adjustments follow the RICS final account order
  • Certified to date deducted gross, with retention added back once
Final Account
Statement, loss and expense
Adjusted contract sum£217,850.33
Loss and expense ascertained+£84,500.00
Less certified to date, gross(£84,115.00)
Add retention release+£4,205.75
Final balance due, excl VAT£222,441.08
The ascertained loss and expense sits on its own line. It is not subject to retention, so it is not reduced when the retention release is added back.
Questions

What surveyors ask before they start

Does QScope calculate the loss for me?

No. Ascertainment is a judgement made from evidence you hold. QScope structures the claim, links it to the cause, keeps the basis and does the arithmetic on the totals.

Why is claim preparation shown as a head at all?

Because it gets claimed. It is recoverable only in limited circumstances and often not at all, and having it as its own line makes it visible rather than buried inside another head.

What about concurrent delay?

Where an employer risk event and a contractor risk event both delay completion, the usual position is time without money. Record the extension in the delay register and leave the head of claim unascertained, with the reasoning noted.

Is loss and expense subject to retention?

Normally not. QScope lets you set a zero retention rate on the relevant variation for exactly that reason.

Related

The rest of the commercial picture

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