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recorded either as products are shipped

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17:05 Dec 27, 2010
This question was closed without grading. Reason: Other

English to German translations [PRO]
Bus/Financial - Accounting / Geschäftsbericht (US-GAAP)
English term or phrase: recorded either as products are shipped
Sales related to long-term contracts requiring development and delivery of products over several years are accounted for under the percentage-of-completion method of accounting in accordance with the Construction-Type and Production-Type Contracts subtopic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification. Sales and earnings under these contracts are ***recorded either as products are shipped*** under the units-of-delivery method (for production effort), or based on the ratio of actual costs incurred to total estimated costs expected to be incurred related to the contract under the cost-to-cost method (for development effort).

Wie würdet ihr diese Stelle und den Satz übersetzen? Irgendwie scheint da einiges verkorkst zu sein ... Kann es sein, dass es heißen soll: "... are recorded either as products THAT are shipped ..."?

Hier meine (sehr) provisorische Übersetzung:

Die aufgrund dieser Verträge erzielten Umsätze und Gewinne werden entweder als Produkte ausgewiesen, die nach der Units-of-Delivery-Methode geliefert werden (für den Produktionsaufwand), oder basieren auf dem Verhältnis der tatsächlich entstandenen Kosten zu den geschätzten Kosten, die aufgrund des Vertrags im Zusammenhang mit der Cost-to-Cost-Methode (für den Entwicklungsaufwand) entstehen.

Danke für eure Hilfe!
Olaf Reibedanz
Colombia
Local time: 18:30
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