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Testimony of

Richard Forrestel, Jr.

on behalf of The Associated General Contractors of America

Presented to the

U.S. Senate Committee on Banking, Housing and Urban Affairs Subcommittee on Securities and Investment

on the topic of

The Financial Accounting Standards Board and Small Business Growth

November 12, 2003

The Associated General Contractors of America (AGC) is the largest and oldest national construction trade association in the United States. AGC represents more than 35,000 firms, including 7,500 of America’s leading general contractors, and over 12,000 specialty- contracting firms. Over 14,000 service providers and suppliers are associated with AGC through a nationwide network of chapters. These contractors are engaged in the construction of the nation’s commercial buildings, shopping centers, factories, warehouses, highways, bridges, tunnels, airports, waterworks facilities, waste treatment facilities, dams, water conservation projects, defense facilities, multi-family housing projects and site preparation/utilities installation for housing development.

THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA 333 John Carlyle Street, Suite 200 Alexandria, VA 22314 Phone: (703) 837-5310 FAX: (703) 837-5407

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