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Which of the following is not one of the steps for recognizing revenue? Identify the performance obligations of the contract. Identify the contract with the

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Which of the following is not one of the steps for recognizing revenue? Identify the performance obligations of the contract. Identify the contract with the customer. Estimate the total transaction price of the contract based on the sum of the stand-alone selling prices of the goods and Allocate the transaction price to the performance obligations

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