ﺿﺮﯾﺐ ﭘﯿﻤﺎﻥ Contract factor adjustment ﺣﺎﺻﻞ ﺗﻘﺴﯿﻢ ﻣﺒﻠﻎ ﺍوﻟﯿﻪ ﭘﯿﻤﺎﻥ ﺑﻪ ﻣﺒﻠﻎ ﺑﺮﺁوﺭﺩ ﻫﺰﯾﻨﻪ ﺍﺟﺮﺍی ﮐﺎﺭ ﺍﺳﺖ.