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  2. Retainage - Wikipedia

    en.wikipedia.org/wiki/Retainage

    Retainage clauses are usually found within the contract terms outlining the procedure for submitting payment applications. A typical retainage clause parallels the following language: "Owner shall pay the amount due on the Payment Application less retainage of [a specific percentage]."

  3. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  4. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    When payment is eventually received, the accrued revenue account is adjusted or removed, and the cash account is increased. Deferred revenue is a liability that represents the future obligation of a deliverer to deliver goods and services, even though the deliverer has already been paid in advance.

  5. Punch list - Wikipedia

    en.wikipedia.org/wiki/Punch_list

    In the United States construction industry, contract agreements are usually written to allow the owner to withhold (retain) the final payment to the general contractor as "retainage". [3] The contractor is bound by the contract to complete a list of contract items, called a punch list, in order to receive final payment from the owner.

  6. IFRS 15 - Wikipedia

    en.wikipedia.org/wiki/IFRS_15

    A main purpose of the project to develop IFRS 15 was that, although revenue is a critical metric for financial statement users, there were important differences between the IASB and FASB definitions of revenue, and there were different definitions of revenue even within each board's guidance for similar transactions accounting for under different standards. [3]

  7. Stalker jailed for 'scaring life out of victim' - AOL

    www.aol.com/stalker-jailed-scaring-life-victim...

    A stalker who "scared the life" out of a woman in his "relentless" pursuit of her has been jailed. Tyson Junior Miller, 37, of Hill Rise, Chippenham, turned up at the house of his victim and sent ...

  8. Trump aims to deport all immigrants in the US illegally - AOL

    www.aol.com/news/trump-says-aims-deport...

    By Ted Hesson. WASHINGTON (Reuters) -U.S. President-elect Donald Trump aims to deport all immigrants in the U.S. illegally over his four-year term but wants a deal to protect so-called "Dreamer ...

  9. Trump expected to meet Senate Republicans in Washington on ...

    www.aol.com/news/trump-expected-meet-senate...

    Donald Trump is expected to meet Republican U.S. senators on Wednesday, a Republican aide said on Monday, as the president-elect urges his party to combine his priorities into one massive bill.

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