LO6-2 Tecogmzes TC Yeme an he pom e awen g that t Estate Construction is constructing a building for CyberB, an online retailing company. Under the construction agreement, if for any reason Estate can't complete construction, CyberB would own the partially completed building and could hire another construction company to complete the job. When should Estate recognize reve- nue: as the building is constructed, or after construction is completed? BE 6-2 Timing of revenue recognition LO6-3