Interpreting Revenue Recognition Disclosure for Multi-channel Retailer Amazon.com reports the following in footnotes to its 2018 financial statements We serve consumers through our online and physical stores and focus on selection, price, and convenience. We design our stores to enable hundreds of millions of unique products to be sold by us and by this parties across dozens of product categories. Customers access our offerings through our websites, mobile apps, Alexa, and physically visiting our stores. We also manufacture and sell electronic devices including Kindle e-readers, Fire tablets, Fire TVs, and Echo devices, and we develop and produce media content. In addition, we offer Amazon Prime, a membership program that includes unlimited free shipping on over 100 million items, access to unlimited streaming of thousands of movies and TV episodes, and other benefits For each of the following revenue streams, list the nature of the performance obligation and when Amazon would recognize revenue for Inat performance obligation Performance Obligation When Revenue Recognized Check handse owned by third parties Deliver good to customer Provide specified service #