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All units in a multiple-deliverable arrangement are considered separate units of accounting, provided that:

the arrangement includes a general right of repurchase relative to the delivered item.

the customer can avail the unit from a third party.

the seller is the sole manufacturer of the separate unit.

performance of the undelivered item is in the control of the buyer.

Operation Management, Management Studies

  • Category:- Operation Management
  • Reference No.:- M91576245

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