typically they are accounted for as both an increase in an asset (they receive cash upfront, so cash assets increase). They also treat the obligation to ship the product as an increase in a liability (they record it as prepaid sale that still requires them to send the goods).
so presumably quarterly cash flows will show a boost in cash received, but the revenue is not properly booked until they send the goods (which eliminates the prepaid sales liability). this should show up in the half-yearly, since they would have cleared that 2 week order backlog by then.
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