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Technology Stocks : Ascend Communications (ASND)
ASND 204.41-1.0%Nov 14 9:30 AM EST
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To: Jan Crawley who wrote (31951)1/23/1998 8:43:00 PM
From: Daniel W. Koehler  Read Replies (1) of 61433
 
Jan

I think large orders such as Williams can be structured to optimize the revenue recognition over several quarters such that ASND can ship as much of the total order as it may require over several quarters.

This is probably how backlogs can be used to manage earnings. But you just stick excess sales into a reserve account to be pulled out in a later quarter.

Ciao

Daniel
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