Hélior, a manufacturer of solar panels, receives an order from a new foreign customer confirmed by email exchanges and by telephone, in accordance with the customary practices of its industry. Prices, quantities and payment at 90 days are specified. The customer's latest financial statements show repeated losses and very little cash; no other information makes it possible to assess its intention to pay. The customer offers to pay a non-refundable deposit before delivery. Write a memo stating whether a contract exists under IFRS 15 at inception and how to account for the deposit.