Work preparatory to the completion of a contract refers to work done of a specialised nature.

However, some trace the tradition to an ancient Roman tradition, whereby the exchange of a kiss signified the completion of a contract.

The portion of notional profit to be transferred to the profit and loss account depends on the stage of completion of a contract.

Although Fetisov said he was still negotiating with Lou Lamoriello, the Devils' president and general manager, Lamoriello said completion of a contract was imminent.

The major sticking point in reaching a compromise has been a provision in the House bill that would repeal the "completed contract accounting method" used by many defense contractors to defer part of their taxes until completion of a contract.

ARGONNE, Ill. (Nov. 1, 2007) IBM and the U.S. Department of Energy's Argonne National Laboratory today announced completion of a contract for a 445-teraflops Blue Gene/P system for the Argonne Leadership Computing Facility.