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Judgment & ambiguity · Decisions under uncertainty

You're closing the quarter and a large customer contract could be recognized this period or deferred — the transfer-of-control facts are genuinely mixed, and revenue lands either side of a target the business is watching. How do you decide, and on what basis?

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I decide from the transfer-of-control criteria, not from where the number lands — the target can't be allowed to reopen the recognition question.

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