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Question · Transfer of control and obligations satisfied over time

Mérindel manufactures custom lift cars, with no alternative use to it. Its contracts provide for a right to payment of the costs incurred plus a reasonable margin if the customer terminates. A legal opinion indicates, however, that in the country concerned the courts consistently deprive such clauses of effect. It is accepted (case data) that the first two criteria for recognition over time are not met. What do you conclude?

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