Borrow, accounts receivable, credit, main business income, while carrying forward the cost of reagents or accessories, borrow, main business costs, credit, inventory goods. This situation is common for medical device companies that provide medical device equipment to hospitals for free use while earning revenue from the sale of reagents or accessories.
Sent to the hospital and did not claim this part of the supplies, if it is off-book property, do revenue, no cost, if it is on-book property, to be based on the adoption.