cc CONTRACT cosTING “The contract or th i or time bound o definite contractasbuitden watt is adopted by those traders who agree to goin for Sand contractors.” -B.W. Bigg Meaning of Contract Meaning of Contract Costing Definition of Contract Cost and Contract Costing Characteristics of Contract Costing Procedure for keeping Contract Cost Accounts . Accounts needed to be maintained by the Contractor Calculation of Profit on Contract A/e Miscellaneous Solved Problems L 2 3. 4, Ss Types of Contract 7. 8. 9. 10. Examination Questions Like Job costing, Contract costing is based on the specific orders of the customers. Before plunging into the study of contract costing, an attempt to understand the meaning of the word ‘contract’ is necessary. 1. MEANING OF CONTRACT The contract purposes the contract where, any item is brought to a finish on determined priceand within a definite period of time. As Oxford dictionary reveals - "A contract means an agreement to supply or to work based on a fixed price". Any agreement to bring a job to fuition is called the contract price. 1 There are two parties involved in it. One who tenders a contract is known as contractee here as the person who fulfill the work or contract, is known as contractor. For example : Atul for getting his residential building constructed gave a contract of = 4,50,000 to Abhishek Contractors Ltd. Here in Abhishek Contractors Ltd. is contractor while the contractee is Atul. The cost of this contract is € 4,50,000. Which is also termed as contract price. So we can fine the contract as an agreement between the contractor and contractee under which ontractor promises to complete the given task within a specified period of time at a Medetermined contract price under some settled conditions. 2, MEANING OF CONTRACT COSTING The accounting procedure adopted to compute the cost of contract is known as criret ‘Cina It purports to lead to the procedure by which the profit & loss a/c as per each contact **cerlained, Usually a contract requires much longer period for completion ascompaed Nor 'e duration of a long term contract exceeds one year, but this is not always necessary. ‘nally a contract is executed at a site away from the factory. OCdNeg WI Ualloca3. DEFINITION OF CONTRACT cost x con ciate conlroct dang ea + is defined as “aggregated cost relative to a sin: noted g Testun This usually pti to major long term contracts as distinct from short term job ts.” (CIMA oie Terminology) cos M i ing i ing which applies where work j “ +t Costing is that form of specific order cost! i is wCntmet Cnn that fom of pc lt i Png cero hi work is usually constructional and in general the method is similar to. job Costing (CIMA Official Terminology) icability : Contract Costing is generally applicable in the organizations engaged in the tetiees citation of building, bridges, dams, designing, roads, ships etc. According to Statement of Standard Accounting Practice ~ 9 (SSAP-9) issued by ASC (Accounting Standard Committee), "A contract is usually for the design, manufacture or construction of a single substantial asset and provisions of a service and not necessarily a construction contract.” For example, contract for supplying electrical equipments by a manufacturer (BHEL) to a utility company (NTPC Enron) are long term contracts. 4. CHARACTERISTICS OF CONTRACT COSTING The main features of contract costing are : . Contracts are executed according to the specification given by the customer. Contracts are executed at a place away from the contractor's premises. Each contractiis a separate cost unit. One contractor can take more than one contract at atime. Contracts are generally of long duration, usually it takes more than one year to complete. The value of the contract is predetermined. Separate accounts are prepared to find out the profitability of each separate contract. Ferpapep specialists in their respective fields. stadium and shopping complex etc. the contractor on completion of the contract. onthe basis of architect's certificate. 1. Certain clauses may also be added while making a contract like escalation clause (undet which contractor takes some extra price frorivcontractee in case of price rise at the time of actual purchase) & clauses for penalty for delayed payment & bonus for early completion. 5. TYPES OF CONTRACTS Ingeneral the contracts are of three types: TYPES OF ConTRACTS Fixed Price Cost Plus Contract with Contract Contract Escalation Clause 5 (i) Fixed Price Contract : Where the contractee and contractor agree to fulfill commit-ment on the basis of fixed price that is known as fixed price contract. So ocalineg Wit Gi In big contracts, a substantial part of the work is carried out by sub-contractors, which are Contract costing 1s adopted in the construction of houses, bridges, roads, dams, sports Ifthe contact is completed in one year then the contractee pays the full contract amount to » If contract takes more than one year to complete then payments are made in instalments caer ee Ur ” iA CONTRACT cost ccs arises in the cost of labour or material, it does not {uc advantage ofthis type of contrac les in the fact tithe cuir en ot OnE OF sats the expenses and accordingly adopts a safe way. Generally the contracts are fixed yo contracts Cost plus Contract: Under this contracts, the contract price is not fi i Come unsable conditions of material, Ibour et. and Teles yap negated oA ‘ertained bY adding a fixed amount or a certain percentage of profit to the total cost incurred. mes, the circumstances are such that the contractor isnot ina position to calculate the Sere price. During war or economic turmoil, the estimate assessment becomes impossible Respect of the labour oF materials cost. So the contractors hardly agree to carry on the commitment on 2 predetermined price. In such condition, the contractee agree to pay ing more to the contractor. By this management the element of uncertainty is considerably removed, which in due course helps the contractors. So, under cost plus contacts, convctee compensates the contractor for ll allowable costs actually incurred by him and also pays fixed percentage of cost as profit or a prescribed amount of profit. ; Jicability of Cost Plus Contracts- “The ost plus contracts are undertaken in the following situations : iL. When contract price can not be ascertained in advance with reasonable accuracy. % i, Thework which is to be done under the contract is of entirely new type and contractor has noidea about its expenses. iii, When the work needs periodic modifications. jv, When the duration of contracts very long & anythinguncertain may happen during} thatperiod. W. When the workis of urgent nature and there isno time to estimate the expenditures. Vi Market conditions are changing very frequently means no stability in availability and prices of material and labour. sist Advantages of Cost Plus Contracts- A. For Contractor: ‘Eb Protection from the risk of ii, Guarantee of profit. ii, Allcosts are fully covered, sono chance of loss. Iv, Itavoids delay and chances of error. B. ForContractee: 4. Contractee gets the benefit, if prices of li. Nobargaining tensions r Contractee is assured that he is paying . Contractee is more benefited if he himself pr Plsadvantages of Cost Plus Contracts [Pthe Contractor: ; Contractor ienot wenefited in case prices of material and labour fallsin future. fit margin is usually low. has tomaintain detailed recordsand show itto; cont Notconfidential. the Contractee: 5 for had no charm to carry on the ‘contractor deliberately inflates t ' ca hen fluctuations in market prices of material. and labour. material and labour fall. the actual expenses incurred. ovides the material to the contractor. rractee for settlement of claims. e work economically. he expenditures.cea CONTRACT Cos Inefficiency on the part of contractor is paid by the contractee in terms of hi iv. Always remain chances of dispute. ‘i ract with Escalation Clause : Everybody knows that prices ate ny ae an die to these inflationary trends a clause is undertaken 7 the contracts called escalation clause. To protect the interest of both, the contractor 7 ae as the Contactee, ‘ escalation clause is usually proved inthe contract which means thatthe contract price wale changed accordingly due to any change in the prices of material, labour or other Pres, The igher costs, escalation clause is implemented according to the Predetermined agreement contractor and contractee. So contractor will be benefited if the Prices are increased in futee beyond an agreed level because due to this clause the contract price, then will be increased certain percentage and decreased on the reverse conditions, 6. PROCEDURE FOR KEEPING CONTRACT COST ACCOUNTS For keeping contract costing a contract ledger is maintained by the contractor, Each contractor is eager to ascertain the loss or profit of the contract, which he undertakes to, do, So he opens a separate a/c for each contract, in his contract ledger, from the other, Serial numbers are given to different contracts e.g. Contract No.1, Contract No.2, Contract No. 22 ete. Infor These informations are : Date of initiation of contract. Place of execution. Date of completion of contract. Value of the contract (contract Price) Conditions of payment of installments for Contractee. vi. Value of instalments, 7. ACCOUNTS NEEDED TO BE MAINTAINED BY THE CONTRACTOR The following accounts are generally prepared by the contractor to keep the complete record of contract 7 (a) Contract a/c Page CC. 4 70 Contractee’s Personala/e Page C15 7(c) Hark-in-progress a/c ithe contracts notcompletedinone 1) PageCC.1 7d) Balance sheet showing the treatment ofiteac ofcontract PageCC16 7 (a) Contract Account : Contract account is made like any ot sides her account. Its made in ‘T" form and has twos debit and credit. Debit side includes all th ae ey ora a ‘ose items which one way or another increases thecod n direct expenses, indirect expenses, plant etc. On theo! it teduces the cost incurred on the cont 1 {Unused e.g, material returned to store, material in hand, pm hand, plant sold, material lost by fire e 1o above Contractee account is also sh on the credit side by full contract price if the Contract is completed and if the contract is "° completed then instead of showing Contractee's account, work-in-progress account is pee 4 shown in the credit side. Completed contract gives the profit or loss as balance and balay given by incomplete contract is further divided in the next part of contract account, ae loss and work-in-progress according to the prescribed tules, mentioned later on. i tailed understanding of contract a/c the following simple Proforma can be very helpful. The: proforma of contract a/cis given later onin the chapter, oOcdined WIL U:—_—_- ccs ‘ACCOUNT contact Contract A/c When the Contract is completed a Particulars Amount | Date] Particulars. Amount fe ‘ im By Materials returned | ——terial y tur Troma . By Plant returned To rect Expenses ; By Materials at site P indirect Expenses ByPlantatsite ToPlant 5 By Contractee a/c Tosub-Contract Cost a (with full contract price) ToP&La/clif profit) ByP&La/c(ifloss) aa When the Contract is Incomplete Date] Particulars Amount | Date| Particulars ‘To Materials By Materials returned ToLabour By Plant returned ToDirect Expenses ByP&La/c: Tolndirect Expenses = Material Lost ToPlant i Plant Lost ae ToSub-contract Cost By Materials in hand ToBelance a/c or ByPlantin hand Notional Profit (B/F) m By Work-in-Progress : Work certified Work uncertified ByP &L.a/c(incase of loss) ToP&La/c(Shareof Profit)... ByBalanceb/d ‘ToWork-in-Progress (share of reserve) Sxplanation of different items shown in Contract A/ . wateriale : Items connected with materials are placed under the debit and credit heads. inthen ls sent from. different sources are recorded under the debit side. The materials used fork jeontiect has three different sources. The contractor can purchase materials directly wnat a contract. Mostly the materials used in construction are related with bricks, enti oa iron etc. Therefore, A-class contractors purchase these materials in huge ; ind store them in godowns and whenever there is a demand from any camaluction side, itis issued from the store. The issuance of the material from the store is ame under the signature of the foreman on the Store Requisition Form. When a Contract is aucas are carried on simultaneously, the materials when not used in one (tasedon ‘nt to the other work site where it is in need. The debit side takes the entry Mone athe three sources) as follows : yoMaterials Purchased. Topeterials issued from store. 5S terials transferred from other Contract. Is tranete nitems connected with Materials are also included in the credit side. If material contract, returned to store or some unwanted material is sold, it is »~ — canned wit Uarisca= cc6 “ ConTRACT Cosmyg i fit and loss recei entered under the credit side. Any pro! transferred to Profit & Loss A/c. ‘Ueameunts of prof “ToP. RL. Ae and amount of loss is entered in the cre PBL Ale Sone ies, some materials either destroyed or stolen, such losses are entered under the eee Trond by writing By P. & L-A/e In incomplete contracts, at the end of the year, if Perera icin anh tshallbe shou in ered side, The material in hand, after completcn, ofthe contracts returned to the store and is shown in the credit side of the: Contract A/e, as erooa contre forte consttion of canteen building, Mater purchased & 50,099 Mater ecived fom sores € 10,000. Mater fturned to store € 1,000. Materials cos sey were stolen. Materials worth & 200 destroyed by fire. Materials cost 1,000 were sold for t 800, Materials in hand & 10,000. Materials worth = 20,000 were received from Hospital ‘Contract which was completed, Materials of € 700 transferred to other Contract, how the above particulars in contracts Solution : CANTEEN BUILDING CONTRACT A/C z By Materials transferred z z ‘ToMaterials Purchased 50,000 toother contracts 700 ‘ToMaterials supplied fromstores | 10,000 | By Materials returned to store 1,000} | To Materials eceived from By Materials sold 800 Hospital contract 20,000] By P. &L. a/c(Losson Materials sold): Cost 1,000 Sold for “800 | 200 By Profit & Loss a/c Materials stolen 2,000 Materials destroyed by fire "200 | 2,200 By Materials in hand c/d 10,000} > AD Important points regarding materials: 2 In the debit side it is material purchased which is to be shown. If in the question itis | Su ‘al consumed is given then materials purchased will firstbe calculated by adding material consumed and material in hand and also material in hand <~. willbeshown in the credit side. 5 In case of incomplete contracts the material in hand in the credit side will be shown as : ‘By Materials in hand c/d' because it isto be carried forward to the next year for use. ¢- Incaseof completed contracts materialin hard should be marked as returned to stores 4d. Incase Contractee supplies certain materials to be adjusted against payment receivable {rom him, the Contractee a/c should be credited and Contract a/c should be debited with the value of such material, In case Contractee supplies certain materials as per the terms of contract over and above the contract price, no entryis made forthe in Contract a/c buta separate noteis keptof all such materials. 2. Direct Labour or Wages : To Complete each contract some skiled and urs workers are employed. With the help of the time cards an abstract of wages be prepared and the labour charges be computed for separate contracts. The wages paid are showl under the debit head. If the question ives accrued wages, it shall be debited as the cont is incomplete and it should be tharke i i ‘das ‘To Wages accrued ¢/d! and if the Con completed the debit head should contain the remark ‘To Wages accrued’ only. oCadlineg wit GalllocaPOP AE ery USED IN CONTRACTS oar pat Macul = : In each contract a number of plants and & Machinery used in Contracts g, Plant & aroused. Allthe items ‘connected with plants and machinery may be listed under machine epitheads of the Contract A/c colton ne machine or plant is purchased especially. for contract and a When se ene is expected on contract side for a very long time : In this state, the $¢ fant ot machinery is shown in the debit side of the Contract A/c: The credit ide of the Contract A/c should contain the depreciated value of the plant. Sale price of the “old plant and the cost of the stolen or destroyed plant be shown as under : ByPlant returned to Store (Depreciated Value) ByPlant Sold (Selling Price) By Profit & Loss A/c (Loss on Plant stolen, destroyed or lost) -Plant Stolen -Plant Destroyed etc. ByPlantat site or in hand (Depreciated Value) «Ifthe plantis sold on profit, the amount so gained will be debited & written as ‘To Profit & Loss A/c’ and in case ‘ofa Loss it shall be credited and written as ‘By Profit & Loss A/c’. (ulation of Plant in hand (depreciated) : 4 () Ifin the question, the amount of Plant at site or plant in hands given at the end of the year, it isneedless to know the depreciated value of plant and so the given amount is shown in the credit side of the Contract a/c. a(ii) fin the question, the percentage of depreciation is given about the plant at site or in hand, the care should be taken to locate if p.a. written after percentage or not. If%is followed by per annum, the depreciation will be calculated for the months in which the plant has been in use. But if per annum is not added to percentage, the depreciation should be for 12 months, even if the plant is in operation for a year or less period of time. If the plant under contract has been in operation for a period of six months, the depreciation shall be for one year in case the word annual is not written with the rate of depreciation. If the rate of depreciation contains p.2., the formula for the computation of depreciation shall be as follows : Depreciation on Plant = Cost of Plant x % of Depreciation No. of Months 100 12 olf Per annum is not written with rate of depreciation then formula for computation of reciation will be : Depreciation on Plant = Cost of Plant _x% of Depreciation 100 . . sign’ lation regarding plant in hand should be done after knowing the depreciation . t (itotPlant (including reconditioning charges) ‘Depreciation (calculated as above) Plant in hand uu u pie knowing the value of plant at the end of the year, certain deductions are made cost of the plant e.g, plant returned to store, sold, destroyed and stolen should the the basis of computation of depreciation. Before calculating the depreciation éaution should be to see, whether per annum follous the percentage or not: In state the calculation of plant in handis adhered toas follows : canned with Varniscaccs CONTRACT Costy Cost of Plant Purchased /installed _—_— Less: i. Costof plantreturned remeat ii. Cost of Plantstolen ae ili. Cost of Plant sold ce iv. Cost of Plant destroyed ot —_— Cost of Plant in hand —— Less: Depreciation — Value of Plant in hand _—— Mlustration CC.2 : Acontract was commenced on 1* April 2015. For this contract a plant of T 10,000 was purchas, on Oet., 2015, Plant Costing € 500 was returned to store; Plant Costing t 200 was sold for € 250; Pi destroyed of 100 and Plant stolen of ¥ 300 Provide Depreciation on Plant @ 10%, Solution: Piant A/C (Date | Particulars [Amount] Date | Particulars [Amount] Ta. z T"Oct. z 2015 | ToPlantPurchased 10,000 | 2015 | ByPlantreturned tostore 500 31"Mar| To Profit & Loss A/c By Plant sold 250 2016 | (ProfitonPlant sold) 50 | 31*Mar.| ByProfit & Lossa/c 2016 | -Plantstolen 300 -Plant destroyed 100 L ByPlantin hand c/d 8,010 Costof Plant Less: Costof Plant returned to Store "sold "destroyed stolen Less: Dep. 10%on € 8,900 Plant inhand Working Notes: * At the time of calculating the valu decucedfrom the costo he ae? 1 Pans the return to sore, sold, destroyed and stolen shall © If the question does not . mmonthsofthe inception of thecontne ca? oF 108i the books, the books must be closed aftr the t If the date of the sale of th “eductedonplant Silay toeoont flu to store isnot given, the amount of depreciation is na scam fan the oss & profit on the plant sold, there wasno reduction forthe ‘ 1) depreciation since it {AY Sacan “IGS Presumed thal date on which the plant was purchased, was retuned and sold . The percentage of dey calculated forafullyear, f isan "eens given, the depreciation should be deducted, the end of the year, the cost of Illustration CC.3 : ‘A contractor undertook a contract on 1* Jan, 2016, The books are closed on 30° June. A canned wit VarnScaPere io vy cei tie YY we SN cco | staTo8 . )0 was purchased on 1° March, 2016 and ® 1,000 were spent on reconditioning it pial € 15.000 ve Ee plant costing € 2,000 was sold for © 1,400, Om the same date a vt ne 2 et eae f 2 store. Plant costing € 600 was olen {eqeartlthe Ts ntracta/c, Provided Depreciation a) @15% b)15%pa PP spowPlat Case (a) When Depreciation Provided @ 15% ton! CONTRACT A/c icuate [Amount] Date Particulars Amount Peniciiee t_| 2016 z z ] 30" June By Plantreturn to store 500 [To Opening ‘ hon. ant Ss - Less: 15% 15 425 ceeeriten " — |ByPlantsola 1,400 || Plant 15,000 " IByPRLave: [Het Tadd: i a) Loss on Plant sold : id: Recondi ‘Ad tioning Cost 2,000 | charges _1,000] 16,000 Less:Dep.15% _"300 | L700 | Less: Sold 1.400 300 b)LossonPlantstolen 600) 900 | ByPlantin hand e/d 10,965, Plant in hand : Pant purchased less: Costof plant sold "returned "stolen Cost of plant used Less tin hand ‘Depreciation 15% on & 12,900 Plant Case (b) When Depreciation t zt 16,000 2,000 500 600 | _3.100 12,900 bs Provided @ 15% p.a. Particulars [Amount] Date Particulars Amount] . way 2016 = ® Opening 30" June| ByPlantreturntostore 500 ‘rkin- Progress Less: Dep.@15% Mar apy Pa.fordmonths —_25] 475 Ada, 15,000 " * | ByPiant sold 1,400 4:Recondi- ByP&LAVc: tioning a) Loss on Plant sold : sharaes _1.000 Cost 2,000 ppbiess Dep. ford - NZ Months O15%p.a. od] 1,900, Less:Sale 1.400 500 b) Plantstolen 1,100 ByPlantin hand c/a ; caPlant in hand : zt Plant Purchased Less : Cost of Plant sold 2,000 Cost of Plant returned 500 Cost of Plant stolen 600 Less : Dep.@15%p.a. for 4 Months Plant in hand 12. Note : When rate of depreciation shous p.., the plant returned to store, sold and used would be Uj depreciation forthe period only when it remained in operation. _S¢ When one plant is used for small duration here and th = ¢ of contracts : When any plant is not purchased for a specific contract but used for various contracts for a small period of time, neither the full value of the Plants entere in the debit side nor the plant in hand is shown in the credit side. In it’s Place, whatever the share of depreciation goes to each contract, that is shown as expenses on thease side of the contract a/c. There can be two conditions for: calculating the depreciation 'b(i) Ifthe question contains the rate of depreciation, search that word p.a. is written | or not. And after that, on the basis of the above mentioned article a(ii) givenin age CC.7. The depreciation should be calculated on the formula given therein } Gil Ifin the question, the cost of plant, installation charges, scrap value, estnated life ofits operation and period of time for which plant was used in the contacts given then the formula for calculating depreciation will be : Depreciation ~ Cost of Plant + installation charg, Scrap value x Period for which plant wasuse! Estimated Working Life £ Mlustration CC.4 : Aplant Was purchased at ® 52,000 on 1" the life of the plantis 5 3 days on Contract no, 999. How will youshow the plantin the Contract Account ? Solution : CostofPlant = 52,000 Scrapvalue = & 2,000 Estimated Life = 5 years or 1,825 days (365 x 5) Days for which plant was used on the contract = 75, days Depreciation = Cost— Scrapvalue p, i Estimated inn *Petiod for which plant used = 82000-20005 75 = 82,055 Contract A/c No. 999 a Date Particulars Amount] Date Particulars t : 2016 + | 2016 & 31st Dec. | To Depreciation on Plant used upon Contract 2,055 pat ¢. When the plant is taken on hire : Ifthe contractor has not purchased sont ; but has hired to carry on the contract, the depreciation is not calculated 0” j the amount spent for hiring is debited as expense To hire paid’ ontract 4. Other Direct Expenses : Other expenses, which are incurred directly a Satstand marked, ‘To Direct Expenses’ in the Contract A/c. If some expenditures are © ¢ cont | are marked, ‘To Direct Expenses Accrued at the end of Scanned wit GainScaee EE - cc. patton wis .d. And in the case of incomplete contract are marked ~ ‘To Direct Expenses cote /dand they are done b/din the year following ecru jrect Expenses or Overheads : Certain expenses, not being on spec a Indi ctive e.g. (i) the salaries of manager, sculptor, observer, engineer etc. ae a and expenses on management of store (iii) Expenses on administr: sie, salary of workers, Office rent, expenses on telephone & stationery. These pares divided on some definite basis e.g, base mw of direct labour wages, initial Some times definite percentages of the indirect and. direct expenses are taken into istration Trelolosing expenses were incurred upon a contract Materials € 10,000, Wages € 5,000; Other gxtexpenses F 8,000. Charges works on cost 10% of Wages, and office on coe an of Works Cost. {uerasinhand € 1,000. Show Total Costof the Contract. cial contract, ii) Salary of ation and account, Solution oMaterials 10,000] x z Less : Material in hand —1.000 By Total Cost 18,375, Materialsused 9,000 HoWages 5,000 |ToOther direct expenses —3.000) Prime Cost 17,000 HoWorkon cost (10% of wages) 500 Work Cost 17,500 T°Otice Oncost (5% of Work cost)| 875 18,375 18,375 6. Sub-Contracts Cost: Generally, a big contractor gives the specific work like digging of foundation, erection of lift, Furniture Fitting, Electric fitting to small contractors on a definite amount of money. This may be called as sub contract. The money given for this ‘ub contract is said to be sub contract cost. The chief contractor shows this sub contract Costin the de e debit side of his Contract A/cas ‘To Sub-contract Cost’ * Cost of Extra Work done: Some times the Contractee has an intention to get extra Work done in addition to original contract. The Contractee makes an extra Payment to the Contractor for this. Such additional activities can be classified in two categories : ; * Minor additional work : Additional work being less important, the expenses for it are shown in the debit side of the Contract a/c as ‘To Cost of Extra Works’ Payment Teceived in this Tegard is shown in credit side as ‘Contractee’s Personal A/c with Contract price. The basis of additional payment for extra work must be settled by the vie 2!0r. Additional works taken on the beste of cost plus ~i.e. the cost enddtonal Work shall be supplemented with the definite profit and then the Contractee wi make ¢ Payment. s i ‘ there are high, a ‘jor additional work : If the additional work is big and expenses ver r ob a/c is to be opened so that the profit and loss on the main and additional work be Mained, Separately, mpleCC,1 ; form men ¢lor undertook a contract, the contract price being 1,00,000. He agree to pet 00 extra, The total expenditure on ne ict'@ work for which the contractee agreed to pay ¥ 1,000 extra, The totale eo riginal, ‘Contract was € 80,000 and on extra work © 800 : Le ScanITeT WIT bs Sca