Change & Conversion
9 entries in this section. Every term is a link — open one for the full definition, its sources, and related entries.
- Change directive A written order to change the work, issued before the price or the schedule for that change has been agreed.
- Change order A modification to an existing contract. Change orders can move a project across the alteration threshold and require the contract to be reevaluated.
- Determination Letter The Department's written decision closing an MRRA Credit Request, emailed to the prime contractor or their authorized appointee.
- Final completion The point at which all contract work including punch list items is finished. Arizona's tax statute uses the term without defining it.
- MRRA Credit Request The filing a prime contractor uses to recover retail-equivalent tax already paid on materials after a contract converts from MRRA to Modification.
- Punch list Minor items of modification work done after substantial completion and before final completion. Arizona defines the term in the tax statute.
- Reclassification An MRRA contract becoming a Modification contract partway through, either because of change orders or because it was categorized incorrectly at the start.
- Scope of work What the contract commits the contractor to do. Whether a change order relates to it decides both the change order's tax treatment and whether its dollars count toward the threshold.
- Substantial completion The point at which a project is usable for its intended purpose though minor work remains. Arizona's tax statute uses the term without defining it.