Which of the following factors is not included when determining contractor experience?

When determining contractor experience, financial statements are not typically included as a factor. The assessment of contractor experience usually focuses on aspects that are directly related to their capability to successfully complete projects.

Work history provides insight into the types of projects a contractor has previously handled and their overall length of experience in the field. Details of similar projects give a clear understanding of how the contractor has performed in conditions that are comparable to the new project, thereby showcasing relevant skills and expertise. References offer testimonials from previous clients or partners that speak to the contractor's reliability, quality of work, and ability to meet deadlines.

In contrast, financial statements, while important in assessing a contractor's overall business health and ability to sustain operations, do not directly measure their practical experience or expertise in project execution. Instead, they are more relevant to evaluating a contractor's stability and potential to handle large-scale projects financially. Therefore, financial statements are not a direct measure of experience in the context of evaluating a contractor's suitability for a particular job.