合同履约成本，即本公司为履行合同发生的成本，不属于其他企业会计准则规范

The contract performance cost, that is, the cost incurred by the company for the performance of the contract, does not fall within the scope of other accounting standards and meets the following conditions at the same time, as the contract performance cost is recognized as an asset: the cost and a current or expected contract Directly related, including direct labor, direct materials, manufacturing expenses (or similar expenses), clearly the cost borne by the customer, and other costs incurred solely due to the contract; this cost increases the company's future resources for fulfilling the contract's performance obligations; This cost is expected to be recovered.

The cost of performance of a contract, i.e. the cost incurred by the Company in performing the contract, which is not covered by the accounting standards of other enterprises and meets the following conditions, is recognized as an asset as a contract performance cost that is directly related to a current or expected contract, including direct labor, direct materials, manufacturing costs (or similar costs), costs expressly borne by the customer, and other costs incurred solely as a result of the contract; The cost is expected to be recovered.

合同履约成本，即本公司为履行合同发生的成本，不属于其他企业会计准则规范范围且同时满足下列条件的，作为合同履约成本确认为一项资产：该成本与一份当前或预期取得的合同直接相关，包括直接人工、直接材料、制造费用（或类似费用）、明确由客户承担的成本以及仅因该合同而发生的其他成本；该成本增加了本公司未来用于履行履约义务的资源；该成本预期能够收回。<br>