Completed-Contract Method vs. Percentage-of-Completion Method

Which Method to Choose for Long-Term Contracts?

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Question

Which of the following would occur prior to the completion of a long-term contract when using the completed-contract method as opposed to the percentage-of- completion method?

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A

A firm's income tax liability is lower under the competed-contract method because revenues and related income taxes on profits are deferred until the contract is completed. The percentage-of- completion method would recognize revenues earlier and would generate higher current period income tax liabilities.