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EITF 00-21 Covers Revenue Recognition for Multiple-Part Arrangements, and Requires

Question 72

Multiple Choice

EITF 00-21 covers revenue recognition for multiple-part arrangements, and requires that a seller recognize revenue for a particular part if:


A) the part has value to the stand-alone basis.
B) there is objective, reliable evidence as to the value of undelivered parts.
C) the part constitutes at least a "preponderance of the fair value" of the total arrangement.
D) Two of the above.

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