Question on: SS3 Accounting - Contract Account - Terminologies Used

What is retention?

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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

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Correct Option: B

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