In 20x1, ABC Co. enters into a contact with a customer for the construction of a building. The contract price is P6M. ABC Co. uses the 'cost-to-cost' method in measuring its progress on the contract. - ABC Co. estimates total contract costs at completion of P4M. ABC incurs actual costs of P1M in 20x1. - In 20x2, ABC incurs actual costs of P2.45M and revises its estimate of total contract costs at completion to P4.6M. - ABC completes the construction in 20x3. The actual total cost of the contract is P4.5M. How much is the profit recognized in 20x3?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In 20x1, ABC Co. enters into a contact with a customer for the construction of a building. The contract price is P6M. ABC Co. uses the 'cost-to-cost' method in measuring its progress on the contract.

- ABC Co. estimates total contract costs at completion of P4M. ABC incurs actual costs of P1M in 20x1.

- In 20x2, ABC incurs actual costs of P2.45M and revises its estimate of total contract costs at completion to P4.6M.

- ABC completes the construction in 20x3. The actual total cost of the contract is P4.5M.

How much is the profit recognized in 20x3?

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