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Deloitte Q&As

605-20-05 Background — Deloitte Q&As

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Arrangements With Nonrefundable Up-Front Fees — 605-20-05 (Q&A 01) Performance Considered Complete in a Service Arrangement — 605-20-05 (Q&A 02) Service Industries — 605-20-05 (Q&A 03) Revenue Recognition in Service Industries Versus Product Sales Industries — 605-20-05 (Q&A 04) Services Performed Continuously Over a Contractual Term — 605-20-05 (Q&A 05) Arrangements With Contingent Fees — 605-20-05 (Q&A 06) Example of an Agreement With a Defined Earnings Process — 605-20-05 (Q&A 07) Declining Variable Pricing in a Long-Term Service Contract — 605-20-05 (Q&A 08) Illustration of Revenue Recognition in a Long-Term Contract — 605-20-05 (Q&A 09) Illustration of Revenue Recognition in a Long-Term Contract — 605-20-05 (Q&A 10) Nonrefundable Fees Payable at the Initiation of a Licensing Agreement — 605-20-05 (Q&A 11) Nonrefundable Fees Payable at the Initiation of a Licensing Agreement — 605-20-05 (Q&A 12) Licensing Fees Payable Over Time — 605-20-05 (Q&A 13) Arrangements Analogous to ASC 928-605 (Entertainment — Music) and ASC 926-605 (Entertainment — Films) — 605-20-05 (Q&A 14) Accounting for Nonrefundable Membership Fees — 605-20-05 (Q&A 15) Accounting for Nonrefundable Membership Fees — 605-20-05 (Q&A 16) Accounting for Nonrefundable Application Fees — 605-20-05 (Q&A 17) Applicability of ASC 922 Outside the Cable Television Industry — 605-20-05 (Q&A 18) Arrangements With Refundable Up-Front Fees — 605-20-05 (Q&A 19) Applicability of ASC 730-20 to the Revenue Recognition for Arrangements With Milestone Payments — 605-20-05 (Q&A 21) Separately Priced Extended Warranty Contracts — 605-20-05 (Q&A 22) Definition of a Service Arrangement — 605-20-05 (Q&A 23)