REVENUE-RECOGNITION5 MIN READ
Sort Evidence for Transfer of Control
Classify evidence as strong, supporting, or weak for transfer-of-control conclusions.
Sort the support by evidence strength for transfer of control. Strong control-transfer evidence Supporting context Weak or not enough alone Contract shipping terms that define transfer at carrier pickup Carrier pickup scan dated before period end Customer acceptance email for completed service milestone Invoice generated automatically on March 31 ERP pick-pack-complete timestamp Sales Slack message saying the customer is excited Draft delivery schedule with planned ship date Signed bill of lading matching the contract transfer term
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