Revenue should be recognized over time when a performance obligation is satisfied over time. That occursif (1) the customer consumes the benefit of the seller’s work as it is performed, (2) the customer controlsthe asset as the seller creates it, or (3) the asset has no alternative use to the seller and the seller can be paidfor its progress even if the customer cancels the contract

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Revenue should be recognized over time when a performance obligation is satisfied over time. That occurs
if (1) the customer consumes the benefit of the seller’s work as it is performed, (2) the customer controls
the asset as the seller creates it, or (3) the asset has no alternative use to the seller and the seller can be paid
for its progress even if the customer cancels the contract

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Revenue should be recognized over time when a performance obligation is satisfied over time. That occurs if

  • the customer consumes the benefit of the seller’s work as it is performed,
  • the customer controls the asset as the seller creates it,
  • the asset has no alternative use to the seller and the seller can be paid for its progress even if the customer cancels the contract. 
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