The IFF Clause, 552.238-74, specifies that the contractor must maintain a consistent accounting method of sales reporting based on the contractor’s established commercial accounting practice. This established accounting practice should be the determining factor on when the contractor reports sales: (1) receipt of order; (2) shipment or delivery, as applicable; (3) issuance of an invoice; or (4) payment. The clause does not limit the number of times a contractor may change the method of sales reporting. However, this doesn’t mean the contractor may change the method of sales reporting each quarter because the contractor must demonstrate “consistent” practices in accordance with this clause. Also see question 16 above.