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Chapter 19 — Tax Considerations19.1 Background19.2 General U.S. Federal Income Tax Principles for Revenue Recognition19.3 Step 1 — Identify the Contract With the Customer19.4 Step 2 — Identify the Performance Obligations19.5 Step 3 — Determine the Transaction Price19.6 Step 4 — Allocate the Transaction Price to the Performance Obligations19.7 Step 5 — Determine When to Recognize Revenue19.8 Licensing19.9 Contract Costs19.10 Implementing Changes in Tax Methods of Accounting19.11 Additional Tax Implications19.12 IRS Regulations — Revenue Recognition19.13 Recording the Income Tax Effects Upon Adoption of ASC 606
Chapter 19 — Tax Considerations19.1 Background19.2 General U.S. Federal Income Tax Principles for Revenue Recognition19.3 Step 1 — Identify the Contract With the Customer19.4 Step 2 — Identify the Performance Obligations19.5 Step 3 — Determine the Transaction Price19.6 Step 4 — Allocate the Transaction Price to the Performance Obligations19.7 Step 5 — Determine When to Recognize Revenue19.8 Licensing19.9 Contract Costs19.10 Implementing Changes in Tax Methods of Accounting19.11 Additional Tax Implications19.12 IRS Regulations — Revenue Recognition19.13 Recording the Income Tax Effects Upon Adoption of ASC 606