You are engaged as a consultant to Skyways Unlimited, a manufacturer of satellite dishes for television reception. Skyways sells its dishes to dealers who in turn sell them to customers. As an inducement to carry sufficient inventory, the dealers are not required to pay for the dishes until they have been sold. There is no formal provision for return of the dishes by the dealers; however, Skyways has requested returns when a dealer’s sales activity is considered to be too low. Overall, returns have amounted to less than 10% of the dishes sent to dealers. No interest is charged to the dealers on their balances unless they do not remit promptly upon the sale to a customer. At what point would you recommend that Skyways recognize the revenue from the sale of dishes to the dealers?