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The tutorial discusses estimates and progress invoicing in business transactions, particularly using QuickBooks Online. It explains that an estimate can be presented to a customer, who then agrees to pay as work progresses, resulting in a progress invoice. Alternatively, a 100% invoice can be generated upon project completion. To create an estimate, navigate to “plus new” under customers. The estimate form resembles the invoice or sales receipt form, requiring the selection of the customer, creation date, and expiration date, which is crucial for the business. The form may also include a field for crew information, specific to certain QuickBooks sample files.
