Describe why the recognition of revenue for IRU swaps for fiber-optic assets that were not actually needed

Question:

Describe why the recognition of revenue for IRU swaps for fiber-optic assets that were not actually needed by Qwest is inappropriate under GAAP. Next, consult Paragraphs 7-8 of PCAOB Auditing Standard No. 15. As an auditor, what type of evidence would allow you to determine whether the recognition of this revenue would be appropriate under GAAP?