Note 27 Construction contracts
Worked-up not invoiced income
| Group, MSEK | 2022 | 2021 | |
| Koncernen, Mkr | 2022 | 2021 | |
| Worked-up income on incomplete contracts | Upparbetade intäkter på ej avslutade entreprenader | 45,203 | 39,416 |
| Invoiced sales on incomplete contracts | Fakturering på ej avslutade entreprenader | -42,902 | -37,838 |
| Total | Summa | 2,301 | 1,578 |
Invoiced income not worked-up
| Group, MSEK | 2022 | 2021 | |
| Koncernen, Mkr | 2022 | 2021 | |
| Invoiced sales on incomplete contracts | Fakturering på ej avslutade entreprenader | 50,092 | 53,717 |
| Worked-up income on incomplete contracts | Upparbetade intäkter på ej avslutade entreprenader | -46,059 | -49,361 |
| Total | Summa | 4,033 | 4,356 |
Change in contract balances
| 2022 | 2021 | ||||
| Group, MSEK | Worked-up not invoiced income | Invoiced income not worked-up | Worked-up not invoiced income | Invoiced income not worked-up | |
| 2022 | 2021 | ||||
| Koncernen, Mkr | Upparbetade men ej fakturerade intäkter | Fakturerade men ej upparbetade intäkter | Upparbetade men ej fakturerade intäkter | Fakturerade men ej upparbetade intäkter | |
| Income recognized in the period included in invoiced income not worked-up at the beginning of the period | Intäkt redovisad i perioden som ingick i fakturerad men ej upparbetad intäkt vid periodens ingång | 4,356 | 3,954 | ||
| Invoiced during the year, reduced by amounts recognized as income during the year | Fakturering under året, reducerad med belopp som redovisats som intäkt under året | -4,033 | -4,356 | ||
| Transferred from worked-up not invoiced income at the beginning of the period to accounts receivable | Överföring från upparbetad men ej fakturerad intäkt vid periodens början till kundfordringar | -1,578 | -2,038 | ||
| Worked-up during the year, reduced by amounts invoiced during the year | Upparbetning under året, reducerad med belopp som fakturerats under året | 2,301 | 1,578 | ||
| Exchange rate differences | Valutakursdifferenser | 40 | -62 | 19 | -47 |
Income recognized during the report period from performance obligations met during previous periods was SEK -230 million (-249).
Worked-up income from ongoing contracts is recognized over time. The degree of recognition is calculated on the basis of the project costs incurred at the end of the period in relation to the project costs corresponding to the project income for the whole project.
Contract assignments are recognized in gross on the balance sheet project for project, either as Worked-up income not invoiced in current assets or as Invoiced income not worked-up in current liabilities. Projects that have higher worked-up income than the amounts invoiced are recognized as assets, while projects that have invoiced more than the income worked-up are recognized as liabilities.