gant ora wal cont i ot ‘BEhencho cmnen Po sini ‘Belreecommct olin 1 Te pte othe const main cers Nicol omens‘eye mun wh mre ct eee at ond rit a ae souunoNs: Percentage foment [= Ginemtemtato date Fegan} Sea] ‘eomned coi aman | eam | emg of omplaton sos} os] tome cnet Revere Ba Sees amon Pea = aase Cons Pre eogos00 Tec ene ot copltion Siz ‘Atipated ie Pau ore Cont Reve Parra) Tes | Pro ‘amon Some ‘an Profit eon ra [283000 In 09, the etiwesd contat cnt eed the contr prc. The sanded rogues ha he nt ae of PL 000 Fe mediately the mae Year its antipated. See a pot of PL200000 wos ecogaued in 28, he oun of ne bo eprted in 2019 computed amie rpoind he Total amped A pit pain ‘opiehg tng tm Concent LLUSTRATIVEPROBLEM 7, COLLECTABILITY OFTHE CORSIDERATION NOT CERTAIN [DMC Cinpraion, 4 mal ett develope, eters inf a contact wis OE Tae kat 2 Sey ulng frond at Siw Boulevard Fp a comsieaticn of PN OCC Compan as SS tart te alg Ate cpl the cnet SEE FETbIhr on stunt depot and th tens pape in ears, erento tne sre Pen. The contrat splat that COR ‘Some iSyetoma BAtCTene epowon the bling. The cont te balding, eoMers Pak ow ach of the 10M myriad reve by DMC? “Anaya Por, 9 of F758 sts tt hen acm i cate el ed eS city entry consratnfomecntome they pre te cose heed msm ni x eof he lag, company anatayeng Ci pom cral ou da Am ent has wo remaning iain ra oso erie the ent a ator stray al of i ost promied by Oh ‘Sts ben ced by he ety nd om finde end ae bnet fs he rac the cosa ee fom he elon nose le the cae of DNC, since none ofthe xteia mentioned shave ate tt no tes tal be recognised by DCL The snount of PIM received aon ‘trate post wil be ncogrised sa abilty anil one of the rien Par [ILLUSTRATIVE PROBLEM 8-8, OUTCOME OF CONTRACT IS UNCERTAIN 13 Construction ener into a ic price conte with Hometown Hoxpil on Jip 1 018, we construct a fourstory hospital A that time, RJ Consraton ‘eb that it wou ake thre to four years complete the projet. Theol Siete Pasa Tn.0%8 the outcoms ofthe projet cannot be estimated rably farin 309, Contraction Company was already cra the projets ctinaed teen P2OM. ‘The bing wos substantially complete in 2031 pecintge of completion. accumlated contrat costs incor to complete and accumalated biings were as follows: