Contract acquisition cost, that is, the incremental cost incurred by the company to obtain the contract is expected to be recovered, and recognized as the contract acquisition cost as an asset; if the asset amortization period is less than one year, it is included in the current profit and loss when it occurs. Incremental cost refers to the cost (such as sales commission, etc.) that the company will not incur without obtaining the contract. In addition to the incremental costs expected to be recovered by the company in order to obtain the contract, other points (such as travel expenses incurred regardless of whether the contract is obtained) are included in the current profit and loss when they occur, but the customer is clearly borne except.
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