When using GAAP, the dollars received by a magazine publisher for a subscription is

normally recorded this way:

$($a$)$ recognized as income upon receipt

$($b$)$ pro$-$rated over the term $($months or years$)$ of the subcription

$($c$)$ recognized as income at the end of the term

$($d$)$ recognized as income $($in total$)$ when the first magazine issued