Business Entity Accounting Act Article 59

（Revenue）Operating revenue should be recognized upon the completion of a transaction. Installment sales shall be recorded based on gross profit rate method, depending on their specific characteristics. Service revenue may be recognized periodically if provided over multiple periods depending on its nature.The transaction completion referred to in the preceding Paragraph, for businesses adopting the cash basis, shall be the time of cash receipt or payment; for businesses adopting the accrual basis, it shall be the time when goods are delivered or services are completed.