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What is retention - SS3 Accounting Contract Account - Terminologies Used Question

What is retention?

A

An invoice requesting payment from a client

B

A percentage of the contract value withheld by the client as security for the contractor's performance

C

A document issued by the client authorizing the contractor to provide goods or services

D

Changes made to the contract or scope of work that affect the agreed-upon price and timeline

correct option: b
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