Revenue recognition disclosure: Form 3CD must report unrecognised sales, recognised service revenue, stage-of-completion method and contract balances. Taxpayers must disclose in Form 3CD the sales amounts not recognised due to collection uncertainty and the nature of that uncertainty; the amount of service revenue recognised; the method used to determine stage of completion; and, for service contracts in progress, the costs incurred and recognised profits (less recognised losses), advances received, and retentions.