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Contracts are agreements that can be simple or complex, but to be legally binding must include the following information: (1) one person or business has made an offer and another person or business has accepted the offer, (2) something of value or a promise of something of value has been exchanged for another thing of value. A contract can be a written document or, in some states and circumstances, an oral agreement. A contract can be revoked (retracted) if it has not yet been accepted and it can have an expiration date. Contracts apply to a broad range of subjects including employment, automobiles, real estate, and other exchanges of goods, services, or money.