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A Long Term Contract to Provide Services for New York

Question 15

Multiple Choice

A long term contract to provide services for New York City was awarded to Mason Technology on December 30,20X1.The 4-year contract is set for $160 million and payment is certain.Services are to be provided evenly over 20X2 through 20X5.Progress measures are dependable,the contract obligations are explicit and the buyer and seller are expected to meet their obligations.


A) In 20X2,Mason should recognize no revenue.
B) In 20X2,Mason should recognize $160 million in revenue.
C) In 20X3,Mason should recognize no revenue.
D) In 20X3,Mason should recognize $40 million in revenue.
E) In 20X3,Mason should recognize $160 million in revenue.

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