会計制度委員会研究報告第13号我が国の収益認識に関する研究報告（中間報告）－IAS第18号「収益」に照らした考察－
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49 Revenue recognition (ComanyE Annual Report 2007) The Company offers a comprehensive portfolio of telecommunication and data communication systems, multimedia solutions and professional services, covering a range of technologies. The contracts are of four main types: delivery-type contracts for various types of services, for example multi-year managed services contracts Licenses for the use of the Company s technology or intellectual property rights, not being a part of another product. Construction-type
50 The majority of the Company s products and services are delivered under delivery-type contracts including multiple elements, such as base stations, base station controllers, mobile switching centers, routers, microwave transmission links, various software products and related installation and integration services. Such contract elements generally have individual item prices in agreed price lists per customer. Sales are recorded net of value added taxes, goods returned, trade discounts and rebates. Revenue is recoginized with reference to all significant contractual terms when the product or service has been delivered, when the revenue amount is fixed or determinable and when collection is reasonably assured. Specific contractual performance and acceptance criteria may impact the timing and amounts of revenue recognized. The profitability of individual contracts is periodically assessed, and provisions for any estimated losses are made immediately when losses are probable. For sales between consolidated companies, associated companies, joint ventures and segments, the Company applies arm s length pricing. Definitions of contract types and related more specific accounting revenue recognition criteria Different revenue recognition methods, based on either IAS11 Construction contracts or IAS18 Revenue, are applied based on the solutions provided to customers, the nature and sophistication of the technology involved and the contract conditions in each case. The contract types that fall under IAS18 are: Delivery-type contracts are contracts for delivery of a product or a combination of products to form a whole or a part of a network as well as delivery of stand alone products. Medium-size and large delivery type contracts generally include multiple elements. Such elements are normally standardized types of equipment or software as well as services such as network rollout. Revenue is recognized when risks and rewards have been transferred to the customer, normally stipulated in contractual terms of trade. For delivery-type contracts that have multiple elements, revenue is allocated to each element based on relative fair values. If there are undelivered elements essential to the functionality of the delivered elements, or, if fair values are not available for all elements, the Company defers the recognition of revenue until all elements essential to the functionality have been delivered or fair values exist for the undelivered elements. Contracts for various types of services, include services such as: training, consulting, engineering, installation and multi-year managed services and hosting. Revenue is generally recognized when the services have been provided. Revenue for managed service contracts and other services contracts covering longer periods is recognized pro rata over the contract period. Licenses for the use of the Company s technology or intellectual property rights, i.e. not being a part of a sold product. These mainly relate to mobile platform technology and other license revenues from third parties for the right to use the Company s technology in design
51 and production of products for sale. Revenue is recognized based on the numbers of mobile devices or other products that are produced and made available for the market by the customer. The contract type that fall under IAS11: Construction-type contracts. In general, a construction type contract is a contract where the Company supplies a customer with a complete network which to a large extent is based upon new technology or includes major components which are specifically designed for the customer. Revenues from construction-type contracts are recoginized according to stage of completion, generally using the milestone output method.
52 Revenue recognition (CompanyP Annual Report 2007) The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or the service has been provided, the sales price is fixed or determinable, and collectibility is reasonably assured. For consumer-type products in the segments Lighting, DAP and CE these criteria are generally met at the time the product is shipped and delivered to the customer, and depending on the delivery conditions, title and risk have passes to the customer and acceptance of the product, when contractually required, has been obtained, or, in cases where such acceptance is not contractually required, when management has established that all aforementioned conditions for revenue recognition have been met and no futher post-shipment obligations exist other than obligations under warranty. Examples of the
53 above-mentioned delivery conditions are Free on Board point of delivery and Costs, Insurance Paid point of delivery, other point of destination as agreed in the contract with the customer and where title and risk in the goods pass to the customer. In accordance with EITF Issue No.00-21, Revenue Arrangements with Multiple Deliverables, revenues of transactions that have separately indentifiable components are recognized based on their relative fair values. These transactions mainly occur in the Medical Systems segment for arrangements that require subsequent installation and training activities in order to become operable for the customer. However, since payment for the equipment is typically contingent upon the completion of the installation process, revenue recognition is deferred until the installation has been completed and the product is ready to be used by the customer in the way contractually agreed. Revenues are recorded net of sales taxes, customer discounts, rebates and similar charges. For products for which a right of return exists during a defined period, revenue recognition is determined based on the historical pattern of actual returns, or in cases where such information is lacking, revenue recognition is postponed until the return period has lapsed. Return policies are typically based on customary return arrangements in local markets. For products for which a residual value guarantee has been granted or buy-back arrangement has been concluded, revenue recognition takes place in accordance with the requirements for lease accounting of SFAS No.13, Accounting for Leases. Shipping and handling costs billed to customers are recognized as revenues. Expenses incurred for shipping and handling costs of internal movements of goods are recorded as cost of sales. Shipping and handling costs related to sales to third parties are reported as selling expenses and disclosed separately. Service revenue related to repair and maintenance activities for sold goods is recognized ratably over the service period or as services are rendered. A provision for product warranty is made at the time of revenue recognition and reflects the estimated costs of replacement and free-of-charge services that will be incurred by the Company with respect to the sold products. In cases where the warranty period is extended and customer has the option to purchase such an extension, which is subsequently billed to the customer, revenue recognition occurs on a straight-line basis over the contract period. Royalty income, which is generally earned based upon a percentage of sales or fixed amount per product sold, is recognized on an accrual basis. Government grants, other than those relating to purchases of assets, are recognized as income as qualified expenditures are made.
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Revenue recognition (ComanyE Annual Report 2007) The Company offers a comprehensive portfolio of telecommunication and data communication systems, multimedia solutions and professional services, covering
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