Which of the following categories does NOT apply when considering payment entitlements for the Contractor?

The focus when considering payment entitlements for a contractor revolves around the actual materials that have been committed to the project in some way. This includes materials that are already on-site, whether installed or stored, which have a clear connection to fulfilling the contract’s requirements.

In the case of materials pending delivery that have not been paid for, they do not yet contribute to the contractor's entitlement. Payment entitlements are typically linked to materials that are either already in use on the site or secured and stored in a manner that ensures they are available for the project. Since pending materials haven't been delivered, accepted, or paid for, they are not recognized in the payment process. This distinction is crucial for project cash flow management and risk control.

On the other hand, the other categories—materials that have been paid for and stored off-site, materials that have already been furnished and installed, and materials stored at the project site and ready for installation—each represent situations where the contractor can substantiate a claim for payment, as they involve materials that either fulfill or are integral to the contract’s deliverables.