Installment method and notes:

  • Installment method without contingent consideration;
  • Installment method with contingent consideration;
  • Exceptions to the installment method, and characterizing assets to qualify for installment treatment;
  • Cash and accrual method and contingent liabilities;
  • Convertible note and installment method;
  • Original issue discount (OID) and Sections 1271, 1272, 1273 and 1274 analysis;
  • Below market loans and Section 7872 analysis;
  • Open transaction method and escrows.