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Which is NOT a criteria to determine when revenue is realized or realizable and earned under US GAAP? A. There is evidence if an arrangement

Which is NOT a criteria to determine when revenue is realized or realizable and earned under US GAAP?

A. There is evidence if an arrangement between buyer and seller

B. The price is determined or determinable

C. The product has been delivered or the service has been rendered

D. The payment has been received

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