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1)Lockheed Martin: For performance obligations to deliver products with continuous transfer of control to the customer, revenue is recognized based on the extent of progress

1)Lockheed Martin: "For performance obligations to deliver products with continuous transfer of control to the customer, revenue is recognized based on the extent of progress towards completion of the performance obligation, generally using the percentage-of completion cost-to-cost measure of progress for our contracts because it best depicts the transfer of control to the customer as we incur costs on our contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation(s).

2)TriNet: "Revenues associated with this performance obligation are reported as professional service revenues and recognized using a method in which the promised services are transferred when a client's payroll is processed by us...

Required: Based only on the information provided in each excerpt, determine whether the company is using an input-based or output-based approach for recognizing revenue over time.

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