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Which of the following is not part of the FASB criteria for revenue recognition? Allocate the transaction price to the performance obligations in the contract

Which of the following is not part of the FASB criteria for revenue recognition?

Allocate the transaction price to the performance obligations in the contract

Recognize revenue when the reporting satisfies the performance obligation

Identify point(s) in the contract where payment is reasonably returnable to the customer

Determine the transaction price

All of the above are FASB criteria for revenue recognition

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