Sicela uchaze umthelela wokuqoqwa kwemali ekwazisweni kwemali engenayo ngaphansi kokuqondiswa kwe-ASC 606
Sihlola indlela yokuqoqa imali ekuqaleni kwenkontileka. Uma kuhlangatshezwana nakho, siyothatha imali engenayo. Uma kungatholakali, isivumelwano semali engenayo asikho, ngakho ayikho imali engenayo. Phakathi nesikhathi senkontileka, asikho isidingo sokuhlola kabusha ukuqoqeka kokwamukelwa kwemali engenayo ngaphandle uma ushintsho olubalulekile emaqinisweni nasezimweni luholela ekuwohlokeni okukhulu kwekhredithi yekhasimende. Kodwa ngeke sibuyisele imali engenayo eyayibonakaliswe ngaphambili. Ithimba le-Accounts Receivable lingakwazi ukubhukha isamba sesabelo sezikweletu ezingakhokhiwe bese lisula ngenxa yokungakhokhwa. Uma ukuhlola kabusha kuphetha ngokuthi imfuneko yokuqoqwa kwemali ayifeziwe, kudingeka siyeke ukuthola imali esikhathini esizayo. Uma isimiso sokuqoqwa sisatholakala, sizoqhubeka nokuthatha imali engenayo, futhi ama-Account Receivable angabhuka isaphulelo sezikweletu ezingakhokhwa. Uma siphetha ngokuthi inkontileka ayikho ngoba umbandela wokuqoqeka awuhlangatsheziwe, asibhalisi inkokhelo esiyitholile ngezinsizakalo esivele sizidlulisele kumakhasimende. Ngokuphathelene nemali etholakele, sibona isibopho sediphozithi futhi asibhalisi imali engenayo ehlobene nalokhu. Uma imibandela yokuba khona kwenkontileka ihlangatshezwa ekuhlolweni kabusha, sizobona ukuqoqwa kwemali engenayo ngezinsizakalo esezivele zinikeziwe.