Revenue Recognition by software companies: Microsoft, Inc. recognized revenues from its licensed software products at the time of sale or time of installation. Despite receiving such revenues in cash, Microsoft defers the recognition of a portion of its software revenue. The deferred portion represents the value of any future upgrades that might be distributed free of charge, as well as the value of any technical support services provided free of charge during the software warranty period. Do you agree with Microsofts revenue recognition policy? Discuss the companys possible motivation for adopting this revenue recognition approach.