Basic rule -- You cannot correct an LE error of omission if you had, at the time the LE was prepared, the information needed to provide the correct estimate. Revised LEs are permitted, subject to the three-business-day timing requirement, to adjust earlier estimates due to a changed circumstance.
Realizing that you forgot to include a cost that was available at the time of the original estimate is never a valid changed circumstance.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8