news:✉forums.codegear.com...

> David,
>
> If I understood Tony correctly the opposite happens cause of SA.

Correct, because SA is similar to a subscription, revenue from it is 
recognized in equal anounts for the length of the subscription (1 year) 
instead of all at time of sale.

> What is the "advent of 'SOX legislation'"?

SOX = Sarbanes-Oxley, the two U.S. congress-critters that came up with this 
horrible legislation. It imposes all kinds of new rules on how a company 
must do its accounting and was a hasty "knee-jerk" reaction to the fraud and 
other criminal activity by Enron.

> What can a "an amortized accounting method" be?

As described, when you make a sale, instead of crediting (booking) the 
entire sale price at that time (in that fiscal month), a portion is credited 
to each month over the next 12 months. This also means those funds are not 
available to the company up front, only as each portion is booked each 
month.


-- 
Wayne Niddery (TeamB)