Prformance Across 2. Obligations that must be satisfied when the seller transfers goods or services to customers. 3. Not performance obligations but are a cost of satisfying performance obligations (plural). 4. Sellers that controls goods or services and are responsible for providing them to customers. enu 8. Inflows from providing goods or services to customers. 9. When a customer has direct influence over the use of goods or services. DC 10. Specifies the legal rights and obligations of a seller and customer. 11. The amount of revenue that is recognized. 12. Recorded as deferred revenue and recognized as revenue as each performance obligation is satisfied (plural) 15. Consideration that is dependent upon the outcome of future events. Down 1. Goods are held by the customer, but seller maintains ownership until the goods are sold to the consumer. 5. Allows the customer to access the seller's intellectual property. 6. outflows of assets from the declines in market price of investments 9plural). 7. Inflows of assets from sale of used equipment above book value(plural). gru-08. Ensure that the appropriate amount of revenue appears in each period's income statement. 13. These assets are recorded when a seller has unconditional right to receive payment after satisfying a performance obligation (plural). 14. Facilitates the transfers between sellers and customers.