Which of the following statements is correct about the revenue recognition criteria for a performance obligation satisfied over time? O A. The selling entity creates an asset that the selling asset controls. O B. The selling entity does not have an enforceable right to payment for the performance completed to date. O C. The selling entity creates an asset with an alternative use to the selling entity. O D. The outcome of the performance obligation must be reasonably estimable before the percentage of completion method can be used to record revenue