Meaning of estimate at complete
The current Estimate of what the final Cost will be for a specific task, whether it is the total contract or just a portion thereof. It consists of actual Direct Costs, plus Indirect Costs allocable to the contract or task, plus the estimate of costs (direct and indirect) for Authorized Work remaining to be accomplished. Also estimated cost at completion.
Source: http://www.sceaonline.org/prof_dev/CEBoK-Glossary.xls
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