Accounting for Real Estate Developer Company

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Mar 12, 2025
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Hello,

We are a real estate developer. We entered into a 5 year uncancellable contract with a contractor to build us a residential building which we will sell in the future. The amount of the contract with the contractor is 500 million. Actual cost to date at year end is 20 million. Do we need to enter the amount of the remaining contract of 480 million as a liability? If yes, what will be the partner debit entry for this?
 

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