Hippo Company provides $5 million of advertising development services on account to a large, existing customer who has previously purchased similar amounts of services and has always paid on time. The company then decides to credit $5 million to revenue. This decision:

Multiple Choice

violates the condition that risks and rewards be passed or the earnings process be substantially complete.

violates the condition that collectability be reasonably assured.

violates the condition that measurability be reasonably certain.

does not violate any of the conditions of the revenue principle.