are all of these over time revenue recognitionsFor each scenario, determine whether the seller should recognize revenue$($a$)$ over time $($b$)$ when the product or service is completed, Explain your answer.

Consider the following excerpts from revenue recognition disclosure notes:

Verizon: $$We offer wireless services through a variety of plans on a postpaid or prepaid basis. For wireless service, we recognize revenue...either as service allowance units are used or as time elapses, because it reflects the pattern by which we satisfy our performance obligation through the transfer of service to the customer.$$

This would be over time revenue recognition because it would happen gradually as this is a continuous service that typically takes place over a number of years rather than a single payment. Verizon records revenue as time passes or as service allowance units are utilized.

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

Lockheed Martin is using the over time revenue recognition as well because it talks about percentage of completion that must deal with over time revenue recognition and the continuous transfer control to customers is another indicator of over time revenue recognition.

TriNet: $$Revenue associated with this performance obligation are reported as professional service revenues and recognized using a $...$ method in which the promises services are transferred when a client$$s payroll processed by us$....$