Hey Bombardier, don't go running to the bank and boasting to the world just yet.  A Letter of Intent is not a contract and certainly not a sale. An LOI is simply just that, an expression of intent and is non-binding.  The order is booked upon contract execution and receipt of buyer's deposits.  The sale made upon satisfactory acceptance & delivery of the aircraft (usually 2+ years after the order).  I hope it becomes a firm order and eventual sale, but as of now, it's neither.