An example of "dirty surplus" (associated with gains and losses report a. Other post-employment benefits b. Extraordinary items c. Available-for-sale marketable securities d. 401K plans According to SFAC No. 6, gains are a Potential red flags b. Always non-recurring items c. Increases in equity from peripheral transactions d. Non recognized in SFAC No. 6 Revenue should be recognized only when: a Contract is signed b. Cash is received c. Realized or realizable and earned d. Sale is made