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According to ASPE, one indication that performance has taken place is when: the transfer of legal title has taken place. a date to provide the

According to ASPE, one indication that performance has taken place is when:

the transfer of legal title has taken place.

a date to provide the good or service has been agreed upon between the seller and buyer.

the buyer has paid for the good or service.

persuasive evidence of an arrangement exists.

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