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21. Which of the following is not a criterion for satisfying a performance obligation over time: a. The seller has received payment for performance completed

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21. Which of the following is not a criterion for satisfying a performance obligation over time: a. The seller has received payment for performance completed to date. b. The customer is receiving and consuming the benefits of the seller's performance as the seller performs. c. The asset created by the seller does not have an alternative use. d. None of the above. The listed criteria in a., b. and c. all are criteria for satisfying a performance obligation over time

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