ants receivable o both short- sis purposes. ES and assess iting treatment for research and development costs? 05-12. How would a company recognize revenue on a sale that includes equipment and a multi-year service contract all for one price? er ratios and Assignments with the logo in the margin are available in Business Course. See the Preface of the book for details. ants receivable o both short- sis purposes. ES and assess iting treatment for research and development costs? 05-12. How would a company recognize revenue on a sale that includes equipment and a multi-year service contract all for one price? er ratios and Assignments with the logo in the margin are available in Business Course. See the Preface of the book for details