Contingent Payment Sale

"I'll pay you...contingent upon you...doing something." It's not a sale until that "something" happens. Like...the goods actually ship, pass customs, arrive in working condition, and don't contain nuclear residue. Or something like that.

And on the ledger-accounting side of things, a contingent sale ain't a sale until the contingency is lifted. Sometimes you see this in home sales. Like..."I'll buy your home for $325,000...contingent upon me selling my home for at least $200,000."

You don't count the eggs until they're not only in the basket, but are, in fact, identified as...not rotten.