См. также: long-term lease, long-lead equipment, long-time business partner, London Maritime Arbitrators Association
A long-term contract is a contract that is NOT completed in the same year that it was entered into and it contracts for the manufacture, construction, installation or building of property. (Investopedia)
Voluntary “no-cause” termination rights are more common in long-term contracts and those of unspecified duration. (Outsource Magazine)
A long-term contract that requires a taxpayer to perform both manufacturing and construction activities (hybrid contract) generally must be classified as two contracts, a manufacturing contract and a construction contract. (law.cornell.edu)
