If services are defined in a contract for billing according to expenditure and more hours are booked on them than are covered by the order amount, then the value of the service level exceeds the defined order amount. This is only correct if the order amount of an expense item is defined as “estimated” or “increased by postings.” If it is defined as a “contractual maximum”, the value of the performance level must be capped at this maximum (and thus a performance level of 100%) - accordingly, this capped performance value must also be used in project controlling, data warehouse and billing!