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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition com okay so weve gone through and had a look how to calculate the percentage complete but as I said in that previous short video were already given the percentage complete within the question which is what we have within this question here within this question we are told that within this contract it is the 70 percent complete okay you could use the output method you could use the input method but here were told now again the focus on this example and the following example is were going to focus on the statements of financial position because thats regularly where you see revenue its the only place where you see revenue but once weve gone through and understood how to recognize the amounts within profit or loss in relation to where by the stage of completion is overtime then well then move on afterwards to start look at how it impacts your statement of f