Aerospace and Defense Revenue Recognition Task Force

AICPA Revenue Recognition Task Forces are charged with developing revenue recognition implementation issues that will provide helpful hints and illustrative examples for how to apply the new Revenue Recognition Standard.

Task Force Members:

  • Michael Wood, Raytheon (Chair)
  • Matt Birney, United Technologies Corporation
  • Mark Bostic, Lockheed Martin
  • Leigh Cokonis, Northrup Gumman
  • Mindy Henbest, Boeing
  • Russell Hodge, GE
  • Dana Maisano, General Dynamics
  • Marc Mascola, GE Corporate
  • Shan Nemeth, Deloitte LLP
  • Michael Peduzzi, KPMG LLP
  • Ron Rauch, Clark Nuber P.S.
  • Alison Spivey, Ernst & Young LLP
  • Scott Thompson, PricewaterhouseCoopers LLP
  • Dino Theodoracopoulos, L-3 Communications
Staff Contact: Kim Kushmerick,


Below is a list of potential revenue recognition implementation issues identified by the Aerospace and Defense Revenue Recognition Task Force. The list will be updated as the task force continues its discussions. Full revenue recognition implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).

The Task Force has removed and/or addressed selected implementation issues included in the original plan. They have retained the original issue #s for the table below.



Draft Revenue Recognition Implementation Issues included for informal comment, when available, will be listed below.

Respondents should submit any comments including the implementation issue number to by the dates noted below: