This company designed and developed master plans, mixed use, and retail structures with a focus on sustainable design. In addition to new and improved architectural designs, the firm also participated in the development of new or improved construction processes. The company engaged in projects to design new or improved functionality, reliability, durability, performance, and efficiency on both domestic and international projects. While all of the firm’s qualifying activity occurred domestically, the firm routinely encountered various challenges and uncertainties beyond a standard firm’s technical uncertainties due to wide ranging irregularities in regulations in different countries. These irregularities were in actual design requirements, material selection, and sub-system (mechanical, electrical, plumbing) design and integration.

At any given time during a year, the firm typically had approximately 50 projects in various stages, which were identified as potentially qualifying. The team conducted in-depth contractual document review followed by interviews with project managers and subject matter experts in order to determine technical qualification. The team also identified employees in and out of scope. Typically, the company’s project team identified issues with designs, constructability, materials, spatial constraints, and environmental challenges. These issues led to changes throughout the conceptual design and construction processes, requiring significant evaluation and re-design to achieve optimal functionality, reliability, durability, and performance requirements.

Result: The company accumulated a credit of about $600,000 over three years.