Why this is mistaken
First establish an approved, enforceable change in rights and obligations. Then route it using price, SSP, distinctness, and the connection between added, remaining, and already transferred goods or services.
Where to watch
When this mistake may appear
- A change order was issued.
- The parties added another item.
Check your work
Your work may contain this mistake if:
- Records an unsigned change.
- Never tests SSP.
- Uses prospective accounting when a cumulative catch-up may be required.