Construction projects are complex, from their design to the execution phase. Delivering a project on time is unpredictable due to the inherent uncertainty. Delays are normally considered to be an inseparable part of construction projects. Delays often lead to claims for costs incurred. Assessing construction claims caused by delays is complicated, as are the proceedings for achieving claim resolution. Loss of anticipated revenue, opportunity cost, increased overhead, cost escalation and liquidated damages are some of the main reasons for delay claims from key project stakeholders. A sound request for a delay claim must be supported by a reliable delay analysis technique. This paper discusses a new technique that is capable of evaluating concurrent delays. The technique is windows-based; therefore, it can trace all of the changes in the critical path(s). Apportionment of delay accountability may result in a false outcome if the effect of concurrent delays and changes in the critical path is overlooked. The procedures of this proposed technique are explained. The technique was tested against a hypothetical case and compared to existing delay analysis techniques with satisfactory results. The proposed technique allocates delays among the different project parties.