Under current US GAAP, franchise fee revenue from an individual franchise sale ordinarily shall be recognized, with an appropriate provision for estimated uncollectible amounts, when all material services or conditions relating to the sale have been substantially performed or satisfied by the franchisor. Search the FASB ASC database to determine under what condition$($s$)$ substantial performance by the franchisor is deemed to have occurred. Cut and paste your findings, and then write a summary of what you found.