Читать книгу Revenue Recognition - Renee Rampulla - Страница 35

When seller financing is provided, an entity will need to consider a variety of factors when evaluating collectability of substantially all the considerations in which it will be entitled. Some of those factors might include the following:

 An analysis of commercially available lending terms for similar transactions

 The sufficiency of the down payment

 The borrower creditworthiness

 Historical experience of the seller in similar transactions with similar customers

 An entity should not consider whether it can repossess an asset it transferred to a customer when assessing collectability