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foundations or supporting structures, bridges, and buildings, or
pavement design from samples. In an engineering analysis, a
professional engineer reviews, studies, and analyzes information
from field logs and laboratory data to recommend the type of
foundations of the structure or the best options available.
Analyses are based upon data collected by petitioner’s
technicians or provided by third party soil testing companies.
In order for petitioner to provide engineering services, the
client must request it.
Engineering services were billed at a rate between $80 and
$110 per hour, depending on the precise service rendered.
Billing for geotechnical testing depended on the type of testing
requested, the parts required to create samples, and the hourly
rate for technicians, which was lower than the hourly rate for
engineers.
Petitioner’s clientele may request geotechnical testing or
engineering analysis, or both. For instance, other structural or
geotechnical engineering firms have hired petitioner for the sole
task of providing them with test samples and results from the
field or laboratory. These clients conduct their own engineering
analysis of the data provided by petitioner’s test reports.
Petitioner maintained its books and records to reflect the
type of service, whether engineering or geotechnical testing, by
using account numbers. Every job billed to a client had an
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Last modified: May 25, 2011