Kontrakt, ztrata

Pán Mládek,Riesi US GAAP nieco podobne, co je v SK postupoch (vid nizsie)?ak sa z uskutočnenia zákazky očakáva strata, pretože rozpočtované náklady sú vyššie ako výnosy zo zákazky, táto strata sa zohľadní vytvorením oprávnej položky v období začatia realizácie zákazky.- ak je očakávana strata nižšia ako doteraz aktivované zásoby, vytvára sa oprávna položka do vyške tejto straty.- ak je vyššia, vytvára sa oprávna položka vo výške týchto zásob a rezerva vo výške rozdielu medzi touto stratou a výškou doteraz aktivovaných zásob vzťahujúcich sa k zákazke.

Dobrý den,

Ano něco podobného.

Podle ARB 45 se ale tvoří rezerva (provision) nikoli opraná položka.

Rezerva se pak rovná rozdílu mezi očekávanými náklady (celkem) a očekávaný výnosy (celkem).

Z toho také vyplývá že musí být schopná odhadnout tito náklady. Pokud je odhadnout nedokáže, ztratí právo používat metodu procento dohotovení (percentage of completion) a musí přejít na metodu ukončeného kontraktu (completed contract).

ARB 45.6: „When the current estimate of total contract costs indicates a loss, in most circumstances provision should be made for the loss on the entire contract. If there is a close relationship between profitable and unprofitable contracts, such as in the case of contracts which are parts of the same project, the group may be treated as a unit in determining the necessity for a provision for loss.“

Jinak, kodifikace 605.35.25.45-50 to vysvětluje takto:

Provisions for Losses on Contracts

25-45 For a contract on which a loss is anticipated, GAAP requires recognition of the entire anticipated loss as soon as the loss becomes evident. An entity without the ability to update and revise estimates continually with a degree of confidence could not meet that essential requirement of GAAP.

25-46 When the current estimates of total contract revenue and contract cost indicate a loss, a provision for the entire loss on the contract shall be made. Provisions for losses shall be made in the period in which they become evident under either the percentage-of-completion method or the completed-contract method.

25-47 If a group of contracts are combined based on the criteria in paragraphs 605-35-25-8 through 25-9, they shall be treated as a unit in determining the necessity for a provision for a loss. If contracts are segmented based on the criteria in paragraphs 605-35-25-12 through 25-14 the individual segments shall be considered separately in determining the need for a provision for a loss.

25-48 Losses on cost-type contracts, although less frequent, may arise if, for example, a contract provides for guaranteed maximum reimbursable costs or target penalties. In recognizing losses for accounting purposes, the contractor's normal cost accounting methods shall be used in determining the total cost overrun on the contract, and losses shall include provisions for performance penalties.

25-49 The costs used in arriving at the estimated loss on a contract shall include all costs of the type allocable to contracts under paragraph 605-35-25-37. Other factors that should be considered in arriving at the projected loss on a contract include all of the following:

1. Target penalties and rewards
2. Nonreimbursable costs on cost-plus contracts
3. Change orders
4. Potential price redeterminations.

25-50 In circumstances in which general and administrative expenses are treated as contract costs under the completed-contract method of accounting, the estimated loss shall include the same types of general and administrative expenses.”

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