Cash flow is everything in real estate. Construction development is no different in that cash flow helps the project move smoothly. A schedule of values ensures that the contractor receives cash from the owners and the owners see the progress of the project. A schedule of values in construction is a spreadsheet that outlines the work items needed to be completed for the project and the necessary capital for each task. As the project evolves, the contractor updates the schedule of values and modifies the schedule if needed.