Whitehead区分了现金储备和应急储备金。

Whitehead draws a distinction between cash reserves and emergency reserves.

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然而，在项目完工前，应急储备金的动用与否是根据意外事件是否发生来确定的。

However, in advance of project completion, the source of contingency expenses is not known.

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在实际操作当中，无论详细的成本估算中是否包括了意外事件，项目预算都应列支一笔应急储备金。

Realistically, a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate.

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