An entity contracts to renovate a building, including installing new elevators (cost ₹15L of total ₹40L). Elevators arrive on site 6 months before installation; customer obtains control of elevators upon delivery; entity uses cost-to-cost input method. Total transaction price = ₹50L. By 31 March, ₹5L of other costs incurred but elevators not yet installed. Revenue for the period should be approximately:

Para B19 — when uninstalled materials are significant, are transferred to the customer in advance of installation, and the entity does not significantly modify them, the entity recognises revenue for those materials equal to cost (zero margin) and EXCLUDES them from the cost-to-cost measure of progress for the rest of the contract. So: elevators ₹15L cost = ₹15L revenue. Other costs ₹5L / ₹25L total other costs = 20% complete. Other revenue = 20% × (₹50L − ₹15L) = ₹7L. Total ₹22L.