Select the false statement related to ASC 606 Companies may recognize revenue "over time" in cases when the customer controls the asset as it is created O When they implemented ASC 606, companies were also required to provide enhanced disclosures about revenue recognition in their annual report. Receipt of cash payment from a customer is an indicator that "control of the asset has been transferred to the customer and revenue can be recognized. O A coupon may be considered a separate performance obligation even if very few customers are expected to redeem the coupon If a contract includes a variable consideration with only two outcomes, companies may choose to use the "most likely" or "expected value" method to calculate the transaction price