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According to SAB 104, for the revenue to be typically considered realized or realizable and earned, which of the following criteria is NOT met:
According to SAB 104, for the revenue to be typically considered realized or realizable and earned, which of the following criteria is NOT met:
A . Persuasive evidence of an arrangement exists
B . Services has been rendered
C . Timings have been met
D . Collectability is reasonably assured
Answer: C
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