Читать книгу Revenue Recognition - Renee Rampulla - Страница 38

Based upon the above fact pattern:

 It would not be probable that ABC entity will collect the entire transaction price ($720) because of XYZ’s low credit rating.

 ABC’s exposure to credit risk is mitigated because they have the ability and intention (as evidenced by its customary business practice) to stop providing services when a customer does not pay the promised consideration for services provided when it is due.