MA.8:4.2 - Construct the dated product or service account

Recover receipts, refunds, acquisition, service, support and other consequential flows with their timing and account meaning. Use MA.1–4 for missing resource, capacity, shared-cost or reconciliation results.

For a product, trace the work from development and preparation through production, sale, service and withdrawal. Start from the operating plan and the events that create obligations: a sale may create a later warranty requirement, and stopping sales may leave support or closure work to perform. For each relevant event, obtain the resource quantity and the date it is needed. MA.1–2 relate those demands to actual capacity and supply arrangements. Use FDM when the obligation or the event that can change it is unresolved.

Distinguish a commitment about future work from resource consumption, accounting recognition and payment. An early design choice can constrain later costs before those costs are incurred. A later service obligation can survive the sales period or sales cessation. Apply MA.4’s account rules to obtain the reporting result, and its settlement movements to obtain the cash dates; neither result can be read from the physical sequence alone.

Keep each underlying event once in the whole account. A common resource payment may serve several product phases or products. MA.3 can assign it for a stated reporting purpose, but those assignments do not create additional payments. Preserve historical observations separately from conditional future quantities and obtain an adequate supply or obligation assumption where a missing event would change the account.

State whether a reported margin includes allocated costs, resource consumption values or incremental flows. Reuse it only for the use those meanings support.