成本補償方法
cost recovery method
收入確認方法，確認後成本利潤完全恢復。一般只用於收藏的總量很大的不確定性。在稅收，會計處理方法採用資產貶值。
METHOD OF REVENUE RECOGNITION which recognizes profits after costs are completely recovered. Generally used only when the total amount of collections is highly uncertain. In tax, the ACCOUNTING METHOD used to depreciate ASSETS.