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A Built- Up Roof (BUR)membrane Consists of Several Plies of Felt

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Essay

A built- up roof (BUR)membrane consists of several plies of felt, where each successive felt is laid over a mopping of asphalt. The felt consists of glass fibers, woven into a mat, which is porous. Although the BUR membrane is meant to waterproof the roof, the porosity of felts is considered an advantage. Why?


Definitions:

Revenue Recognition

The accounting principle that dictates when a company should acknowledge income, typically when a product or service has been delivered or rendered.

Right Of Return

A policy that allows customers to return purchased goods under specified conditions.

Special Purpose Entity

A legal entity created for a specific objective, often to isolate financial risk or for securitization purposes.

Completed Transaction Method

An accounting approach where revenue and expenses are recognized only when a transaction is fully completed.

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