http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Objective -- 2. Scope -- 3. Definitions -- 4. Combining and segmenting construction contracts -- 5. Contract revenue -- 6. Contract costs -- 7. Recognition of contract revenue and expenses -- 8. Recognition of expected -- 9. Changes in estimates -- 10. Disclosure -- 11. Effective date -- 12. Illustrative examples