Revenue for Specific Arrangements

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Over-time measures: input (cost-to-cost) or output (units, milestones)
Expected contract losses recognized immediately in full
Right to use (functional IP) → point in time; right to access (symbolic IP) → over time
Sales/usage-based royalties → later of sale/usage or satisfying the obligation
Principal (controls before transfer) → gross; agent → net commission
Contract asset = conditional right; receivable = unconditional; contract liability = paid in advance