Case analysis on the application of “contract assets” in construction enterprises

after the two commercial buildings are constructed above “plus or minus zero”, steel egg real estate company will pay 80% of the measurement amount.

Gangdan real estate company measured the stage project of the commercial building in area a, with the measurement amount of 13.08 million yuan; On December 21, 2019, area B was officially constructed, and the construction was suspended due to force majeure from January to March 2020, On July 1, 2020, zone B will reach “plus or minus zero” “According to the above standards, gangdan real estate company measured the basic stage of the commercial building in Block B, with the measurement amount of 19.62 million yuan; on July 10, 2020, gangdan real estate company paid the progress payment of 26.16 million yuan to Shanghai Tiedan construction company.

Cast in Sockets

On December 20, 2019, area a has reached the standard of “plus or minus zero”.

The contract price including tax is 109 million yuan, of which the cost including tax of commercial building in block a is 43.6 million yuan, The taxable cost of the commercial building in Block B is 65.4 million yuan, and the general tax calculation method is applicable to the project.

The terms of payment in the contract are as follows: the construction of area a of the project will be started half a year before the construction of area B.

Plus or minus zero refers to a datum level of the main project.

When the project is completed below the datum level of the main project, it is time to carry out the construction of the main aboveground project , that is, the main project reaches “plus or minus zero”..

The actual commencement date of the project is July 1, 2019.

[application case of “contract assets” subject] on June 18, 2019, Shanghai Tiedan construction company signed a general contract for engineering construction with gangdan real estate company to be responsible for the main construction of two commercial buildings in block a and block B of a CBD Center (the same project is divided into two bid sections).


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