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Welcome from Carl Oliveri, Revenue Recognition Task Force Chair Page 3
Revenue Recognition Task Force Members Page 4
Identifying Contracts with Customers Pages 5 - 10
Assessing Multiple Performance Obligations Pages 11 - 18
Series of Performance Obligations Page 19
Evaluating Variable Consideration Pages 20 - 25
Uninstalled Materials Pages 26 - 36
Recognizing Revenue Pages 37 - 38
Fulfi llment Costs Pages 39 - 40
Capitalized Costs to Obtain a Contract Pages 41 - 43
Financing Pages 44 - 46
Transition Method Pages 47 - 52
Sample Note Disclosures Pages 53 - 58
Thanks to our Sponsors Page 59
Table of Contents
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