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Percentage-of-Completion Method Based on a Zero Profit Margin v. Completed-Contract Method — 605-35-25 (Q&A 01) Segmenting a Contract v. Use of the Output Method — 605-35-25 (Q&A 02) Segmenting Contracts Under ASC 605-35 — 605-35-25 (Q&A 03) Determining Progress Towards Completion — 605-35-25 (Q&A 04) Cost-to-Cost Method — 605-35-25 (Q&A 05) Preferability of Cost Incurred Method — 605-35-25 (Q&A 06) Completed Contract for Tax Purposes — 605-35-25 (Q&A 07) Precontract Costs, Purchase Orders, and Unsigned Contracts — 605-35-25 (Q&A 08) Precontract Costs — 605-35-25 (Q&A 09) Expensing Precontract Costs and Measuring Progress to Completion — 605-35-25 (Q&A 10) Learning and Start-Up Costs — 605-35-25 (Q&A 11) Applicability of ASC 985-20 (Cost of Software to Be Sold, Leased, or Marketed) to Precontract Costs — 605-35-25 (Q&A 12) Precontract Costs Related to Rejected Contracts — 605-35-25 (Q&A 13) Providing for Anticipated Losses — 605-35-25 (Q&A 14) Losses for Tax Purposes — 605-35-25 (Q&A 15) Expected Incremental General and Administrative Costs — 605-35-25 (Q&A 16) Composition of Direct Labor Costs That Should Be Included in Contract Costs — 605-35-25 (Q&A 17)Acquisition of Long-Term Construction-Type Contracts — 605-35-25 (Q&A 18)
Percentage-of-Completion Method Based on a Zero Profit Margin v. Completed-Contract Method — 605-35-25 (Q&A 01) Segmenting a Contract v. Use of the Output Method — 605-35-25 (Q&A 02) Segmenting Contracts Under ASC 605-35 — 605-35-25 (Q&A 03) Determining Progress Towards Completion — 605-35-25 (Q&A 04) Cost-to-Cost Method — 605-35-25 (Q&A 05) Preferability of Cost Incurred Method — 605-35-25 (Q&A 06) Completed Contract for Tax Purposes — 605-35-25 (Q&A 07) Precontract Costs, Purchase Orders, and Unsigned Contracts — 605-35-25 (Q&A 08) Precontract Costs — 605-35-25 (Q&A 09) Expensing Precontract Costs and Measuring Progress to Completion — 605-35-25 (Q&A 10) Learning and Start-Up Costs — 605-35-25 (Q&A 11) Applicability of ASC 985-20 (Cost of Software to Be Sold, Leased, or Marketed) to Precontract Costs — 605-35-25 (Q&A 12) Precontract Costs Related to Rejected Contracts — 605-35-25 (Q&A 13) Providing for Anticipated Losses — 605-35-25 (Q&A 14) Losses for Tax Purposes — 605-35-25 (Q&A 15) Expected Incremental General and Administrative Costs — 605-35-25 (Q&A 16) Composition of Direct Labor Costs That Should Be Included in Contract Costs — 605-35-25 (Q&A 17)Acquisition of Long-Term Construction-Type Contracts — 605-35-25 (Q&A 18)