I appreciate the reply and understand the position. Appreciate it, in fact, since if you have significant variability in your production times you should not b

I appreciate the reply and understand the position. Appreciate it, in fact, since if you have significant variability in your production times you should not be taking money for product you don't have yet. That said, taking money is not necessary for taking backorders. You could do something like what ay mentioned and just collect interest. I was thinking more of what Raytheon, Boeing, and similar companies do, wherein selling the product and transferring the money are separate transactions that may be spaced in time, in their case sometimes in years. You take orders and earmark production for those customers, but you don't take their money until you have the completed stock in-house.