PT Metropolitan Kentjana Tbk will utilize its recurring income to comply with the implementation of Pernyataan Standar Akuntansi Keuangan 72 (PSAK 72) regarding Income from Consumer’s Contract Declaration. This regulation requires a project to be recorded as income if the handover has been conducted. With most of MKPI’s income comes from the lease of offices, malls and apartments the effect of PSAK 72 can be minimalized.