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Work-in-Progress (WIP) Definition With Examples

Published: February 19, 2024

Learn what a Work-in-Progress (WIP) means in finance with examples. Understand how businesses track inventory and monitor costs to optimize profitability.

• Definition starting with W

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Understanding Work-in-Progress (WIP) in Finance

Are you looking to gain a deeper understanding of Work-in-Progress (WIP) in the realm of finance? Look no further! In this blog post, we will dive into what WIP is, provide examples to illustrate its application, and shed light on its importance in financial management. So, let’s get started!

Key Takeaways:

• Work-in-Progress (WIP) refers to the financial inventory of goods or services that are still in the production or service delivery process.
• WIP plays a crucial role in financial management as it affects a company’s liquidity, profitability, and overall financial health.

Work-in-Progress (WIP) is a term used in the finance industry to describe the inventory of goods or services that are currently undergoing production or service delivery. It represents the unfinished work or projects that are yet to be completed and delivered to customers. This category of inventory is typically found in industries where a significant amount of time is needed to complete a product or service, such as construction, manufacturing, software development, or professional services.

When calculating a company’s financial performance, it is essential to account for Work-in-Progress (WIP) accurately. Including WIP in financial statements helps provide a more accurate representation of a company’s financial position, profitability, and liquidity, especially in industries where WIP is a significant part of operations.

Here are a few examples to illustrate the concept of Work-in-Progress (WIP) in different industries:

1. Construction Industry

In the construction industry, Work-in-Progress (WIP) refers to the projects that are still being constructed or renovated. These projects are often represented as assets because they represent the potential for future revenue. Until the project is completed and delivered to the client, the costs incurred and the revenue generated are recorded as WIP.

2. Software Development

For software development companies, Work-in-Progress (WIP) can be identified through ongoing development projects. As the development process progresses, the costs associated with the project, such as coding, testing, and debugging, are considered WIP. This helps the company track the costs incurred and estimate the revenue potential of the project. Once the software project is complete, the costs associated with the project are transferred to the cost of goods sold (COGS) or operating expenses on the income statement.

Now that we have explored the definition and examples of Work-in-Progress (WIP), let’s delve into why it is important in financial management:

The Importance of Work-in-Progress (WIP) in Financial Management

1. Accuracy in Financial Reporting: Including Work-in-Progress (WIP) in financial statements helps provide a more accurate picture of a company’s financial health. It allows stakeholders to assess the true value of the company’s assets, liabilities, and profitability.

2. Improved Liquidity Management: WIP affects a company’s liquidity, as it represents the cash tied up in unfinished projects. By understanding and tracking the value of WIP, financial managers can better plan for cash flow needs and ensure sufficient liquidity to meet ongoing operational requirements.

3. Project Profitability Analysis: WIP allows financial managers to track the costs associated with specific projects or products. This helps in analyzing project profitability, identifying areas of improvement, and making informed decisions regarding resource allocation and pricing strategies.

4. Decision Making: Accurate WIP valuation assists in making informed decisions about project prioritization, resource allocation, and strategic planning. It provides insights into the financial impact and potential returns of ongoing projects, enabling businesses to align their resources and strategies accordingly.

In conclusion, understanding the concept of Work-in-Progress (WIP) in the finance domain is essential for financial managers and stakeholders alike. By accurately accounting for WIP, businesses can gain valuable insights into their financial performance, make informed decisions, and ensure effective financial management. So, take note of WIP and its significance, as it plays a crucial role in shaping the financial outlook of organizations across various industries.

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Managing Work in Process: Best Practices for Optimal Workflow

Updated: May 15, 2023 by Abbie Redmon

Work in progress is a concept developed by academic and business strategist Michael Porter while at Harvard Business School, and further enhanced by James Womack, who is known as “the father of lean.”

Now known as a Lean Six Sigma metric, the concept is especially relevant in today’s business climate because there is a growing need to address issues within a company’s systems to ensure that the corporate goals for quality, cost savings, customer satisfaction and customer loyalty are being met.

Overview: What is work in progress?

In the context of manufacturing, this term refers to inventory that has entered the manufacturing process, but is not yet a complete product. It is a common source of waste that can be identified and eliminated. As such, it is regarded as an industry metric that businesses can track to optimize processes and workflows, reduce lead times, measure work completed per time period, and identify bottlenecks.

3 drawbacks to having work in progress

There’s a belief that having a moderate amount of WIP that is controlled and managed properly is beneficial, but that amount is subjective, and determining it can cause more problems than it solves. Overall, too much work in progress is unequivocally problematic because it causes a few things.

1. Increased cycle time

WIP takes up time and space as work is passed from one person to another before being finished. In some cases, work might accumulate too much WIP before being shipped or put into the system, making it difficult to work with or find. This forces resources to idle as work waits to be completed.

2. Increased inventory

When work is in progress, it takes up space and resources. This can lead to an increase in inventory, which can be expensive and difficult to manage.

3. Decreased throughput

This is the work completed per work order or unit time. Having work that has yet to be completed will lower the number of items that are finished and delivered into production.

Why is work in progress important to understand?

Understanding and managing this type of work is critical because it enables the organization to easily see how much work remains outstanding to complete a specified process, and where the blockage points lie within the workflow. The result is optimized processes where only the work required is the work that is performed.

An industry example of work in progress

The telecom industry is famous for its workload challenges. A work order often includes multiple steps, but if the work order isn’t completed before one or more outside factors change (such as a customer canceling their service), then work that has been completed cannot be billed to the customer.

When this happens, the work is essentially wasted effort. This adds to costs, which ultimately affects customers because prices are higher than they need to be.

3 best practices when thinking about WIP

These practices are meant to provide guidance on how to reduce inventory, which reduces the amount of work sent back for rework, improves workflow, and raises work quality.

Best practices include the following.

1. Work in progress limits

When work is started on more items than can be completed within the desired cycle time, work slows down while waiting on parts or people. These delays affect all areas of the system and work in a domino effect. Establishing limits keeps the amount of work lower, eliminating inventory and allowing for more predictable lead times.

2. Work batching

Work that is scheduled for completion at specific times eliminates delays caused by large amounts clogging up the systems and waiting for work to be pulled or finished. Batching helps create flow between work centers on the factory floor.

3. Value stream mapping

A value stream map identifies work content, work sequence, and work time required to complete each item between start and stop points, highlighting work that does not add value and work that is done repeatedly.

5S workstation organization and standardized work are other best practices.

3 Frequently Asked Questions (FAQs) about WIP

What can be done to help manage wip.

It is recommended to work on one work item at a time. Focusing on one thing at a time helps team members work more effectively because they are working on fewer things, which means they can spend less time switching between tasks and completing them faster.

How does moving completed work into storage help with Lean work processes?

This keeps work still needing completion visible so everyone knows what is happening, and interruptions are eliminated which allows people to plan their next steps before other potential interruptions. Teams can work on the next work item in progress, which will help work flow better.

Why does WIP increase even when working in small batches?

It is possible that the work items are even smaller than originally planned, resulting in an increase. It is also possible that working on one item at a time is taking more time to complete than anticipated. Another reason for this could be creating new work items before completing older ones because the team feels pressured to constantly have work progressing, instead of having some idle time between working on work items. Finally, if teams constantly need assistance from others, then there may be work items that are not completed as work is distributed to other team members.

WIP management: a quick win

Work in progress is a tool that can be used to help organizations get ahead at work. When able to identify and eliminate bottlenecks, opportunities for quick wins abound. With the right training, anybody can use this metric to increase productivity and performance in the workplace.

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Work-in-Progress (WIP): its Definition and Functionalities

• Posted: July 18, 2023
• Updated: July 21, 2023

IN THIS ARTICLE

The production process requires completing several stages. One of these stages is called Work-in-Progress (WIP). WIP is a middle stage that comes before the final product is ready. In Kanban , which we discussed earlier as part of the Just-in-Time (JIT) concept, limiting the amount of WIP is essential.

By setting a maximum number of items allowed in each stage of WIP, companies can ensure that they can handle their workload effectively. Now, let’s take a closer look at what WIP means, how it works, and provide some examples to understand it better.

What is Work-in-Progress (WIP)?

In production and supply chain management, “Work-in-Progress” ( WIP ) refers to unfinished work that is still in progress. The WIP figure shows the value of products at different stages of production. However, it is essential to note that the calculation does not consider the worth of unused raw materials.

Work-in-progress includes raw materials, labor, and overhead expenses for products in various production stages. It is part of the inventory asset account on the balance sheet. These costs are then moved to the finished goods account and eventually to the cost of sales.

Read more: Lean Manufacturing: Definition & 3 Benefits

Why is it essential to reduce WIP?

Reducing the number of items in production units will simplify accounting procedures and offer several other benefits for companies. These reasons include the following:

• Reducing WIP reduces clutter in the production area, preventing the accumulation of defective products and lowering inventory costs.
• Most lenders cannot accept work in progress as loan collateral because selling partially completed inventory items becomes challenging if the borrower defaults on payment.

Understanding how WIP works

In the production process, there are three main types of inventory and stages:

• Raw materials: These are the supplies needed to make a product. The specific materials can vary depending on the project.
• Work-in-Progress : This stage involves turning the raw materials into finished products.
• Finished goods: These products have completed the inventory process and are ready to be sold immediately.

Three inventory items are categorized based on the product’s completion. Work-in-Progress (WIP) is listed separately when a company prepares its balance sheet. If the amount is minimal, the company can combine it into a single line item.

In accounting, WIP is a type of inventory companies see as a current asset. Companies and accountants work hard to keep WIP inventories low as reporting period gets close. They do this because it can be challenging to determine the exact costs of WIP items.

Companies have different ways to solve the problem. Here are two options:

• Finish making all the items in progress and move them to the finished goods before closing the books.
• Decide on an average completion percentage for all the items in progress. But remember that when you average the results from multiple units, the final number may be an estimate. Also, factors like spoilage or waste can make the calculation less accurate.

Calculating Work-in-Progress (WIP)

Accountants use different methods to determine how many units are still in manufacturing. They usually look at the percentage of money spent on overhead, labor, and materials to determine the number of items still being worked on.

The first costs incurred are usually for raw materials because you need materials before you can start using labor. Organizations typically keep track of the total cost of raw materials in a work account ledger.

The following is a rough calculation to estimate the amount of work in progress:

Companies typically rely on a percentage of their total overhead, labor, and materials costs to calculate the number of partial products or jobs in progress. For instance, a construction company charges its clients based on the project’s progress. This charge could be a fixed percentage, like 25% or 50% upon completion.

Work-in-Progress vs. Work-in-Process

Work-in-Process is a term used for goods that are not yet fully finished. They are also called goods-in-process. Work-in-Process usually refers to products that don’t take long to go from raw materials to the final product. Examples of Work-in-Process are things like manufactured goods.

On the other hand, Work-in-Progress refers to assets that take much time to complete, like consulting or construction projects. There are some differences between these two terms:

However, this distinction is not the norm. Both terms can refer to an unfinished product.

Work-in-Progress vs. finished goods

The stage of completion and marketability of inventories distinguishes WIP and finished goods. WIP represents materials in the process of being developed or assembled into a final product.

On the other hand, finished goods are at the last stage of inventory, indicating that product development is complete and ready for sale to customers. WIP and finished goods signify the intermediate and final stages of the inventory life cycle, respectively.

Typically, what one company considers finished goods may be regarded as semi-finished goods by another. Each company has its criteria to classify items as WIP or finished goods. The difference between work-in-progress (WIP) and finished goods is determined by how much of the completed inventory.

Read more: Just in Time (JIT): Definition & 8 Application Steps

Examples of Work-in-Progress (WIP)

Let’s look at the production process of a tire manufacturing company as an example of Work-in-Progress (WIP):

• First, the company brings the required raw rubber materials to the warehouse or production unit.
• When operating the molding equipment, the company faces labor costs.
• As the tires move through the production process, the company records all the costs accumulated up to that stage on the work-in-process balance line.
• After completing the production of the tires, the company transfers the costs to the finished goods line.
• When the company sells the tires, it shifts the expenses incurred from inventory to the Cost of Goods Sold (COGS) balance line.

Work-in-Progress (WIP) is unfinished work that still needs to be completed. It includes costs for things like overhead, labor, and materials. The fewer WIPs there are, the more efficient the company’s production and accounting processes will be.

Once you grasp the concept of Work-in-Progress, the next chapter will

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Work-in-Progress (WIP) Papers

Work-in-Progress papers enable authors to share late-breaking results with the research community. The emphasis of WIP papers is on the novelty of the work, not completeness.

Paper Format

WIP papers should be prepared according to the formatting instructions available here .

For authors’ convenience, the templates for technical papers can be downloaded in Word or Latex format. Note that only the US Letter template will be accepted, not the A4 template.

Paper Length

WIP papers should be 2 pages including references.

One extra page (for a total of 3 pages) may be added through a charge of $200, paid during conference registration.

Author Names and Affiliations

Submitted papers will be reviewed in single-blind manner.

Author names and affiliations should be specified on all WIP papers.

Important Dates

January 31, 2020 : 11:59 pm PST: WIP paper submission deadline

February 12, 2020 : WIP acceptance notification

February 21, 2020 : WIP final paper submission

Submission Method

All WIP papers (including optional video) should be submitted using PaperPlaza .

Publication

All accepted WIP papers will be included in the electronically distributed conference proceedings, but they will not be published in IEEE Xplore .

Authors retain the full copyright of WIP papers so that they can submit a more mature version of the paper at another time.

Submission of a video is optional but encouraged to help readers understand the WIP paper.

Uploaded videos will be reviewed along with the paper.

Videos associated with accepted WIP papers will be included in the electronically distributed conference proceedings and may be used to promote the conference.

Guidelines: format (mpeg 4, .mp4), length (up to 60 seconds), resolution (at least 480p progressive scan), and file size (up to 40 MB).

Final Submission

All accepted WIP Papers will appear in this year’s Haptics Symposium proceedings, which will be electronically distributed at the conference, but will not be submitted to IEEE Xplore. The authors of accepted WIP Papers will be asked to prepare a final version of their contribution, a 100-word abstract, and the final version of the optional video.

Presentation Instructions

Work-in-Progress papers will be presented through a short oral “teaser” presentation and a poster.

WIP Teasers

The WIP teasers will be presented on Sunday, March 29, between 2:00 and 2:30 pm in the session titled “Work-in-Progress Poster Teasers”. One author from each Work-in-Progress is invited to give a short presentation to introduce their poster to the audience. Each teaser presentation can last no more than 40 seconds.

The WIP teaser presentation should focus on the main ideas or results of the work. The purpose is to encourage the audience to visit the WIP poster, not to summarize the paper contents.

The presenters are asked to a prepare a single slide for their teaser presentation. The use of visual content, videos, and animations is encouraged. All animations and video playback should be programmed into the slide such that all event timing is automatic. Videos, if used, must be embedded in the slide. We recommend using this slide template , which also contains additional formatting instructions. The poster location should be displayed in the upper right corner of the slide, and will soon be available in the conference program.

The teaser slide must be sent by email to the WIP Chair at [email protected] no later than March 21, 2020. The file can be attached to the email or included as a link. Please inquire if you do not receive confirmation of receipt within 24 hours.

The presenters should arrive for the WIP teaser session at least ten minutes before it begins. The session chair and student volunteers will help the presenters line up. The order of the WIP teasers will correspond to the location of the posters.

WIP Posters

The WIP posters will be presented during a WIP poster session 8:00 to 9:30 pm on Sunday, March 29. The posters must fit on a poster board with dimensions of 44” x 44” (111.76 cm x 111.76 cm). The posters can be designed using any size, orientation, or format, as long as they fit within this allocated space. You are encouraged to include the conference logo .

Authors are responsible for printing their own poster and bringing it to the conference. Push pins will be provided to install the posters on the poster boards. The posters must be installed during the hour preceding the WIP poster session, between 7:00 and 8:00 pm on Sunday, March 29. The posters must be taken down after the WIP Poster session, between 9:30 and 10:00 pm. A storage space will be available for authors who wish to leave their poster in storage during the day on Sunday, March 29.

Any questions about WIP papers can be addressed to the WIP chair (Heather Culbertson) at [email protected] .

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work in progress

noun phrase

Definition of work in progress, dictionary entries near work in progress.

work in process

work in someone's favor

Cite this Entry

“Work in progress.” Merriam-Webster.com Dictionary , Merriam-Webster, https://www.merriam-webster.com/dictionary/work%20in%20progress. Accessed 3 Apr. 2024.

More from Merriam-Webster on work in progress

Nglish: Translation of work in progress for Spanish Speakers

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Definition of work in progress noun from the Oxford Advanced Learner's Dictionary

work in progress

• My essay is still a work in progress.
• Public events where students present their work in progress are an important part of the programme.

Questions about grammar and vocabulary?

Find the answers with Practical English Usage online, your indispensable guide to problems in English.

• The board had estimated the value of its work in progress as £6  145.

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• Work in Process
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Key Differences

The bottom line.

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Work in Process vs. Work in Progress: What's the Difference?

Pete Rathburn is a copy editor and fact-checker with expertise in economics and personal finance and over twenty years of experience in the classroom.

Work in Process vs. Work in Progress: An Overview

Work in progress describes the costs of unfinished goods that remain in the manufacturing process, while work in process refers to materials that are turned into goods within a short period. The terms work in progress and work in process are used interchangeably to refer to products midway through the manufacturing or assembly process.

Key Takeaways

• Work in process is the term used to describe partially completed goods, which are typically turned from raw materials to finished products within a short period.
• Work in progress is the term used to describe larger undertakings of capital assets.
• The figures for both work in progress and work in process are listed on a company's balance sheet.
• Accounting treatment for the two vary, as work in process is usually reported as a current asset (associated with raw materials inventory) while work in progress is usually reported as a non-current asset.
• Manufacturing companies are more likely to use work in process, while construction companies are more likely to use work in progress.

What Is Work in Process?

Work in process represents partially completed goods. These goods are also referred to as goods-in-process, and for some, work in process refers to products that move from raw materials to finished product in a short period. An example of a work in process may include manufactured goods that take less an a full accounting cycle to normally complete.

This inventory is found on a manufacturing company's balance sheet. This account of inventory, like the work in progress, may include direct labor, materials, and manufacturing overheads. A company often uses internal allocation methods to determine the estimated financial value of work in progress. For example, the company must not only assess the financial value of incomplete goods but estimate what percent complete its products are.

What Is Work in Progress?

Work in progress is sometimes used to refer to assets that require a considerable amount of time to complete. The underlying assumption regarding work in progress is there is larger project framework in play that requires a heavier investment in time for the process. Although some companies use more specific types of general ledger accounts for construction projects, a large build may be considered an example of work in progress.

Work in progress is also reported on a company's balance sheet. As additional billings are incurred, the value of the work in progress account increases. A company may choose to determine the asset's fair market value (FMV) assessment as part of its annual financial reporting requirements. For example, consider a 40-story skyscraper that is 75% complete; it may be warranted for a company to recognize additional financial benefits beyond costs as a FMV adjustment.

Be mindful of acronyms when analyzing a company's financial statement, as it is common for both terms to be shortened to "WIP."

Many companies use both terms interchangeably to describe incomplete assets. However, there are subtle differences between work in process and work in progress.

Scope of Work

Work in process often indicates repetitive steps within a manufacturing process. A standard set of machinery/equipment may be used in conjunction with bulk raw material inventories to produce a standardized product. Though these products can still be larger in size or monetary value, it is more often associated with smaller, higher quantities of production .

On the other hand, work in progress is more representative of massive, one-time undertakings. These projects have much longer timelines and may take years to complete a single instance. Consider an example of the build-out of a custom yacht; there is only one time, a set of diverse materials, and a longer timeframe needed for complete than simpler products.

Due to its nature of repeating a process that is integrated with standardization, work in process is often used more heavily in manufacturing. It can be used in any industry where there are partially completed goods. Work in progress is often tied to construction or other industries associated with large builds. The billing scheme for these industries is referred to as progress billings (not process billings) where companies get paid based on the percentage complete of the project.

Financial Statements

Both types of accounts are found on a company's balance sheet . However, the nature of each may be slightly different and require different accounting treatment. Work in process may refer to items of inventory with quicker turnover. Because the timespan of completing and selling work in process assets may be short, it may be reasonable to treat work in process as a short-term asset, especially if work in process is considered to be heavily tied to raw materials and inventory.

On the other hand, work in progress assets are usually treated as long-term assets. These undertakings may take years to complete, and the financial benefits of work in progress projects may not be fully recognized within the next year.

Accounting Treatment

Some companies may attempt to complete all work in process items for simpler, cleaner financial statements. Though not required, the goal is to eliminate any pending products to only report completed goods. When these goods are completed, they are often transferred to inventory to later to be treated as a cost of good sold when purchased by a customer.

Work in progress assets are much larger endeavors and may require capitalization if the work in progress investment is not an inventory item. For example, if a company decides to build an entirely new headquarter office, that project is considered work in progress that will be capitalized when it is completed. Where work in process is often not depreciated over time, work in progress is more like to incur depreciation expense over its useful life.

Construction companies may use specific work in progress accounts. Often indicating very similar types of work, this may include work in progress, construction in progress, or construction work in progress. Tax agencies may also use these terms.

Asset Liquidity

In a bind, a company will find it much easier to liquidate work in process items. Though these goods are incomplete and still require some work to become finalized goods, the timespan in doing so is much shorter than work in progress goods. In addition, the market may be more willing to buy work in process goods outright if they are for standardized goods.

Work in progress items will have substantially less liquidity , and the company incurring work in progress costs may find it much more difficult to liquidate the asset as it is being completed. Work in progress items (i.e. the construction of a new warehouse or specialized piece of equipment) may be very specific to a company and hold little to no value to other market participants. Work in progress items may require substantial pricing discounts to entice buyers, especially if the items are not standardized.

Work in process is an asset account used to report inventory items not yet completed. A company has started taking raw materials and converting them to a finished product to sell. However, that final product is not yet done and is not yet ready for sale. Work in process is usually used to report manufactured, standardized goods.

Work in progress is an asset account used to report larger undertakings. Work in progress projects usually span many accounting periods, have more complex and technical requirements, and represent larger jobs such as building a building.

What Is the Difference Between Work in Process and Work in Progress?

Work in process is used to report inventory items that are currently being constructed but are not yet done. Work in progress, on the other hand, is usually used to report capital assets on longer schedules that are not yet completed. Work in process items usually transfer to inventory, then are used to determine cost of goods sold. Work in progress is usually reported as a capital asset and depreciated when completed.

Developers and manufacturers take raw materials and convert them into finished goods. Depending on the scope of the undertaking, they may be better suited to report work in process or work in progress. Work in process usually refers to more standardized manufacturing practices of smaller products, while work in progress usually refers to larger, longer builds of more technical assets. In both cases, a company develops an asset but the reporting and accounting treatment may vary.

State of Nevada Department of Taxation. " Construction Work In Progress ."

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Work in Progress: Implementing and Evaluating a Competency-Oriented Assessment in an Innovative Application-Oriented Course of Mechanical Engineering

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• First Online: 23 February 2023
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• Iris Groß 12 ,
• Alexandra Reher 12 ,
• Leona Brust 12 &
• Doerthe Vieten 12  

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 634))

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• International Conference on Interactive Collaborative Learning

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This contribution presents a competency orientated teaching course and its applicated assessment approach for advanced students in mechanical engineering. Focus lies on the course assessment to explain how the acquired competencies can be evaluated and grading conducted. Assessment of the course consists of a written test and a group presentation of practical results. Grading is done by weighted scoring after evaluating a set of requirements that reflect the intended competencies. The course will be evaluated by Teaching Analysis Poll (TAP) and a questionnaire; the aim is to evaluate how the assessment format affects the acquisition of competencies. As work in progress one anticipated outcome is a subjectively perceived adequate preparation for professional life due to the applicated assessment format. Second, a successful grading method for learning objectives. Based on theoretical background and former course evaluations, it is already known that active discussions among students importantly influences the learning outcome. As conclusion we expect using competency-orientated assessment methods resembling future working situations to increase grading and competence level of students.

• Competency-oriented assessment
• Constructive alignment

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Iris Groß, Alexandra Reher, Leona Brust & Doerthe Vieten

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Federal Ministry of Education, Science and Research, Vienna, Austria

Wolfgang Pachatz

Tallinn University of Technology, Tallinn, Estonia

Tiia Rüütmann

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Groß, I., Reher, A., Brust, L., Vieten, D. (2023). Work in Progress: Implementing and Evaluating a Competency-Oriented Assessment in an Innovative Application-Oriented Course of Mechanical Engineering. In: Auer, M.E., Pachatz, W., Rüütmann, T. (eds) Learning in the Age of Digital and Green Transition. ICL 2022. Lecture Notes in Networks and Systems, vol 634. Springer, Cham. https://doi.org/10.1007/978-3-031-26190-9_28

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Published : 23 February 2023

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Boris Striepen is the Mark Whittier and Lila Griswold Allam Professor of Microbiology and Immunology at Penn’s School of Veterinary Medicine. 

Christopher Hunter is the Mindy Halikman Heyer Distinguished Professor of Pathobiology in the School of Veterinary Medicine at the University of Pennsylvania.

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