A contract to build a $3 million road project began in 2009. The contractor finished the contract in 2013 if the contractor used the completed contract method when would he have calculated the income and losses he incurred in 2009 on his income taxes?

A contract to build a $3 million road project began in 2009. The contractor finished the contract in 2013 if the contractor used the completed contract method when would he have calculated the income and losses he incurred in 2009 on his income taxes?