Salesforce.com

Individual Research Questions

1. Visit Salesforce.coms investor relations website. How do they increase their clients

sales and marketing performance? Give specific examples, not using Saleforce.coms

generalized, vague descriptions of their own business.

2. Refer to Salesforce.coms 10-K. What are their sources of revenue?

3. Referring to ASC 606, describe in your own words the steps in the revenue recognition

process. Provide citation from ASC 606.

4. Describe in your own words the meaning of a performance obligation. Provide citation

from ASC 606.

5. Describe in your own words when a performance obligation is distinct. Provide citation

from ASC 606.

6. Referring to the case, provide examples of Salesforce.com performance obligations that

are distinct. What would make them distinct? Provide citation from ASC 606.

7. Referring to the case, provide an example of promises made to a customer that would not

be distinct. Provide citation from ASC 606.

8. What difference does it make if promises to a customer are distinct or not?

9. Referring to ASC 606, when should revenue be recognized at a point in time? Provide

citation. Give an example of a Salesforce.com performance obligation where revenue

should be recognized at a point in time. Provide an example journal entry.

10. Referring to ASC 606, when should revenue be recognized over time? Provide citation.

Referring to the case, give an example of a Salesforce.com performance obligation whose

revenue should be recognized over time. Provide an example journal entry.

11. Refer to ASC 606. When customers buy bundled products and services, how should

the total contract price be allocated to the various products and services? Develop an

example and provide journal entries. Provide citation from ASC 606.

12. How should Salesforce.com account for revenues whose collectability is not probable?

Answer in your own words. Provide citation from the codification. Develop an example

and provide journal entries. Provide citation from the codification.