March 2013
Intermediate to advanced
162 pages
3h 51m
English
Content preview from Revenue RecognitionBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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Determining Deliverables
In making the determination of the number of deliverables (obligations) in a revenue arrangement, we can use the following model:
• The obligation is explicitly referred to in the arrangement.
• Seller is required to perform a distinct action for the buyer.
• Seller’s failure to perform an action would result in a contractual penalty for the seller.
• Inclusion or exclusion of an item in the arrangement would cause the transaction price to vary significantly (significantly implies that the total transaction price would vary by greater than or equal to 10%).
In addition to the company’s offerings of products and services, revenue arrangements will frequently contain buyer options to purchase additional products or services. ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.