Question 2
Time Tracking Solutions, Inc. is an entity that provides time tracking software to its customers. The entity executes two types of contracts for the sale of software to its customers.
• The first type of contract consists of the basic level of time tracking for a fixed fee and a standard set of terms and conditions. This contract comprises 75% of the Company’s customer list and these contracts are lower dollar value.
• The second type of contract is non-standard and allows the customer to select and receive customized time tracking features for a variable price. This contract represents approximately 25% of the Company’s customers, however, it is a large portion of the Company’s sales because these contracts are higher dollar value.
The standard contracts are automatically processed and recorded from the entity’s sales order system into the general ledger, but the customized contracts are processed and recorded manually in the sales order system and general ledger due to their unique nature.
Based on this scenario, identify the SCOT(s) that exist for Time Tracking Solutions.
Estimation Sales SCOTs
Standard Contract Sales SCOT and Custom Contract Sales SCOT
Routine Sales SCOT and Non-routine Sales SCOT
An Estimation Sales SCOT and a Non-routine Sales SCOT
根据企业会计准则第14号——收入（2017）-第二章 确认-第十条，企业向客户承诺的商品同时满足下列条件的，应当作为可明确区分商品：（一）客户能够从该商品本身或从该商品与其他易于获得资源一起使用中受益；（二）企业向客户转让该商品的承诺与合同中其他承诺可单独区分。
在Time Tracking Solutions, Inc.的案例中，存在两种类型的销售合同：标准合同和定制合同。标准合同涉及的是基本级别的时间跟踪服务，具有固定的费用和标准的条款与条件，这类合同占公司客户名单的75%，且合同价值较低。定制合同则允许客户选择并接收定制的时间跟踪功能，价格根据定制内容而变化，这类合同占公司客户名单的25%，但合同价值较高。
由于这两种合同在处理和记录方式上存在差异（标准合同自动处理，定制合同手动处理），并且它们在服务内容、价格和客户比例上也有显著不同，因此可以认为存在两个不同的销售关键路径（Sales SCOTs）：
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标准合同销售关键路径（Standard Contract Sales SCOT）：适用于处理和记录标准合同的过程，这些合同具有固定的费用和标准的条款与条件。
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定制合同销售关键路径（Custom Contract Sales SCOT）：适用于处理和记录定制合同的过程，这些合同允许客户选择定制功能，价格根据定制内容而变化。
因此，正确的答案是：Standard Contract Sales SCOT and Custom Contract Sales SCOT。
