Starbucks 10-k "Sales of products to manufacturers that produce, market and sell our products through licensing agreement (the small bottles of iced coffee produced, marketed and distributed by a third party and shipped to WAWA or Target to be sold to the consumer) are accounted for when the product is received by the distributor (that being WAWA or Target)." Costs of the products are accounted for as inventory of Starbucks and kept at the third party and then accounted for as cost of goods sold when the item is shipped to the distributor (WAWA or Target). This is an example of deferred revenue matching principle one-time charge historical cost Starbucks 10-k "In the fourth quarter of fiscal 2019, we licensed the rights to sell and market our products in authorized channels to Nestle and also received upfront royalties. This type of revenue will be recognized as "other revenue" on a straight-line basis over the estimated economic life of the arrangements of 40 years." This is an example of historical cost materiality deferred revenue one-time charge