Separation And Consolidation Of Contracts
enterprise Usually, accounting should be conducted according to the single construction contract. However, in some cases, in order to reflect the essence of a group or a group of contracts, separate contracts should be divided or several contracts should be consolidated.
(1) a construction contract consisting of several assets and the following conditions shall be met. Each asset shall be divided into a single contract:
1. each asset has an independent construction plan.
2. and
Customer
Each asset can be negotiated separately, and both parties can accept or reject the terms of the contract relating to each asset.
3. the income and cost of each asset can be identified separately.
(two) the construction of additional assets shall satisfy one of the following requirements:
1. the
Append
Assets differ substantially in design, technology or function with one or more assets included in the original contract.
2. when the cost of the additional assets is agreed, the original contract price shall not be considered.
(three) a group of contracts, whether they correspond to a single customer or multiple customers, and satisfy the following conditions, shall be merged into a single contract:
1. the combination is signed with a package deal.
2. the contract is closely related, and each contract has actually constituted an integral part of the profit margin project.
3. the contract shall be performed at the same time or in turn.
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