工事進行基準の未成工事支出金について

[あそ〜んKeymaster]

はじめまして、工事進行基準についての質問です。

基準に

発生した工事原価のうち、未だ損益計算書に計上されていない部分は
「未成工事支出金」等の適切な科目をもって貸借対照表に計上する。

とありますが、進行基準を適用しているのにP/Lに計上されないということがあり得るのでしょうか？
発生した原価等を基に見積もった工事収益を計上するので、全額P/Lに載るような気がするのですが…
（直接作業時間や施工面積を基に見積もるとそうなるのでしょうか？）

試験では出ないところだとは思いますが、気になったのでよろしくお願いいたします。

[あそ〜んKeymaster]

そうですね。原価比例法を前提としているわけではないので、そのような書き方になっているはずです。

例えば、直接作業時間や施工面積を基に見積もる場合は、支出した費用全額が原価としてその期のP/Lに計上されないこともあるはずです。

また、原価比例法を採用していても、工事進捗度を合理的に反映しないときの調整（工事契約基準56）によって、そのような状況になるかもしれません。

[あそ〜んKeymaster]

回答ありがとうございます。

進行基準では工事原価＝売上原価と思い込んでいたので、引っかかっていのですが、スッキリしました。

ありがとうございました。

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