Originally Posted by
cappt
Of course. If your new jet was missing a major interior component you'd sign off the acceptance which would be required for the delivery to take place?
Probably more frequently than one thinks, it may occur that buyer and seller decide to accept the aircraft not fully ready, if both parties have some interest doing so; the discrepancies are listed as reserves. As mentioned in some posts above, it may be for a lot of reasons including taxes (end of a specific regime for instance) or to benefit from investors support before a given date.
In such case, both parties agree on possible compensations and a schedule to correct which should have not been accepted.
.