Assessing Revenue Recognition Timing and Income Measurement , E5-32 Explainwhen each of the following businesses fulfills the performance obligations implicit in the sales tract and recognizes revenue. Identify any revenue measurement issues that could arise. a. Real Money.Com, a division of TheStreet Inc., provides investment advice to customers for an up- front fee. It provides these customers with password-protected access to its website, where they can download investment reports. RealMoney has an obligation to provide updates on its website. b. Oracle Corp. develops general ledger and other business application software that it sells to its customers. The customer pays an up-front fee for the right to use the software and a monthly fee for support services