abstract:Earned schedule (ES) is an extension to the theory and practice of earned value management (EVM). As of 2005, Earned Schedule is designated as an "emerging practice" by the Project Management Institute.
Assume further that interest and dividends are earned in the activity and are either allocated to you on a Schedule K-1 (in the case of an S corporation or partnership) or reported by you on Schedule C (in the case of a sole proprietorship).