摘要：Cancellation of motorcycle loans made where the customer is not able tocontinue the installment payment of the motorcycle is in other words the sellerhas the right to have the bike back after consumers otherwise failed to pay.Cancellation credit will affect the smooth running of the companys operationsbecause the companys survival depends on the results of billing accounts. Toreduce or avoid the loss of ownership back, sellers set the terms of which set alarge enough down payment, repayment period not too long and others. Grossprofit recognition method for canceling a motorcycle credit at PT. Bussan AutoFinance is using the method of recognition of gross profit in line with the actualcash receipts (cash bases). With this method, companies can know clearlyoperating income from the cancellation of such motorcycle credit. key words: cancellation, motorcycle, payment
