Goods service license

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Digital Signature. I've lost my registration or certificate, how can I get a duplicate? Does an estimate have to be in writing?

When must a written estimate be prepared? The written estimate must be prepared before any work is performed. What must the estimate include? Does the estimate have to include sales tax? No, sales tax and other applicable taxes do not have to be part of the estimate. How can a dealer revise an estimate? Can a dealer obtain authorization by phone? For additional charges, the dealer must note on the service invoice the following information: Date and time Name of person authorizing additional repairs Telephone number called, if any Name of person receiving the authorization Condition of consent, if any Description of additional parts and labor Total additional cost authorized.

A service dealer may charge a diagnosis fee to determine what is wrong with the customer's equipment in order to prepare a written estimate. When can a dealer charge a diagnosis fee? How must a dealer notify the customer about the diagnosis fee?

What must the diagnosis fee include? The fee must include all transportation and travel charges associated with the diagnosis. What if the customer rejects the estimate for repair?

May the dealer charge for a diagnosis fee? What if the customer rejects the diagnosis fee? What must be noted on the invoice? The invoice must have the following: Date and time customer was contacted Amount of the estimate of repair Any diagnosis fee and transportation costs quoted to the customer The name of the person authorizing or rejecting the diagnosis fee or estimate Signature of service dealer or their representative.

Before the service call is made. How much can a dealer charge for a service call? Is the dealer allowed to charge a service call fee and a diagnostic fee? Are there any other charges allowed? When is a Service Receipt or Claim Check required? What needs to be on the Service Receipt or Claim Check?

The service receipt or claim check must include the following: Business name of service dealer State registration number Address and telephone number where repairs are performed Date equipment was accepted or received by service dealer Description of the equipment including make, model, and serial number Customer information, including name and address Summary of customer's description of problem associated with equipment Removal and reinstallation charge, if any Legible signature or employee number of employee accepting or removing equipment for repair Insurance information The following statement: "An estimate as required California Business and Professions Code Section for repairs shall be given to the customer by the service dealer in writing, and the service dealer may not charge for work done or parts supplied in excess of the estimate without the prior consent of the customer.

Where provided in writing, the service dealer may charge a reasonable fee for services provided in determining the nature of the malfunction in preparation of a written estimate for repair. Protalix restated its quarterly financial statements due to this error March letter to the SEC. Commercial Green Landscaping CG is a landscaping company operating in 32 national markets that specializes in landscape installations for SMB small- and medium-sized business commercial properties.

Typical landscape installations begin with customers selecting landscapes from pre-designed blueprints provided by CG. Recently, CG contracted with a small business to install a landscape based on a pre-designed blueprint. The contract contains the following items:. The project is estimated to be completed in three months. The contract items above are occasionally provided by CG separately. Third parties routinely provide these same services on a standalone basis.

Capable of Being Distinct — CG begins its analysis by considering if the promised goods and services are capable of being distinct. Generally, the fact that a good or service is sold on a standalone basis, either by the entity or third parties, is evidence that customers can benefit from the good or service separately. In this case, the customer owns the property to be landscaped and could purchase the contract services separately from CG or other vendors.

Therefore, the promised goods and services are capable of being distinct. Distinct within the Context of the Contract — Next, CG must analyze if the promised goods and services are distinct within the context of the contract using the three indicators in ASC These indicators are not exhaustive and the presence of a single indicator is not determinative; thus, all the facts and circumstances should be considered.

As described in the accounting analysis above, each promised good or service in the contract is capable of being distinct. However, due to the significant service of integration, the contract items are not distinct within the context of the contract. As such, CG concludes that the contract contains a single performance obligation.

Parsons Corporation is an engineering firm based in Centreville, Virginia. Parsons offers engineering, construction supervision, and construction services. Parsons offers two combinations of services: engineering and construction supervision services, or engineering and construction services.

The table below contains a description of each service. In April , the SEC requested that Parsons clarify the differences between their two contract types and why some services were considered distinct:. Please further discuss the nature of the services provided in your engineering and construction supervision contracts and how you have concluded that these contracts contain two performance obligations. As part of your response, please explain to us how these arrangements differ from the engineering and construction contracts.

In response, Parsons explained that the engineering and construction supervision services are distinct within the context of the contract when combined in one contract:. In contrast, when Parsons provides engineering services and construction services in the same contract, these services are not distinct within the context of the contract. The construction is highly dependent on the engineering work and vice versa.

Based on these factors, Parsons argued that the services are not distinct within the context of the contract, and Parsons accounts for this type of contract as one performance obligation April letter to the SEC. Track-to-Perform, Inc. TPI is a software company that specializes in financial planning and analysis tools for small businesses. The company offers a standard software program for various license durations. The standard program allows businesses to set departmental budgets and prepare financial reports and visualizations.

These additional installation services are performed by a professional services team within TPI because the integration alters the software to create custom functionalities. TPI routinely sells software licenses separately and third parties can perform the integration services. The contracted installation services are scheduled to take a month to complete. During the installation period, the customer does not have access to the software program.

Capable of Being Distinct — TPI begins its analysis by considering whether the promised goods and services are capable of being distinct. TPI routinely sells the software license on a standalone basis and third-party vendors often perform the software integration service contracted by the customer.

Anyone who has direct or indirect control of any part of the management of the organisation must complete a Personal details form TL02 [PDF, 61 KB] and provide evidence of identity. This is so we can determine if they all meet the requirements of a fit and proper person.

Requirements of persons in control. TSL labels are required so that operators who rent, lease, borrow or share vehicles can move their details easily between vehicles. The labels also allow a passenger or enforcement officer to identify the licence the service is working under.