Costco Wholesale Coporation collects annual$-$nonrefundable membership fees from customers.

Whe should Costco recognize revenue for these membership fees?

A$.$ Immediately when cash is received because the fees are nonrefundable

B$.$ Evenly over the current fiscal year

C$.$ Evenly over the membership year

D$.$ At the end of the membership year when Costco has discharged its obligation to the customer

E$.$ Pro rata over the customer's actual purchasing pattern